Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

Bakgrund: Den forskning som presenteras visar hur lärare kan stimulera barns språkutveckling genom olika verktyg, såsom sagor, högläsning, rim och ramsor, lek och språklekar. Även kommunikation och begreppet språklig medvetenhet beskrivs.Syfte: Syftet med denna undersökning är att studera lärarnas syn på språklig stimulansi förskola och förskoleklass. Syftet är att undersöka hur lärarna menar att de arbetar medspråklig stimulans, för att barns språkutveckling ska gynnas.Metod: Vi har använt oss av kvalitativ metod. Tillvägagångssättet har varit self report.14 stycken pedagoger har intervjuats via self report i två olika kommuner både ifrån förskola/förskoleklass. Syftet har inte varit att jämföra de båda verksamheterna utan bara se vilken bredd av syn det finns på språkstimulering, samt vilka metoder de arbetar med för att språkutvecklingen ska gynnas.Resultat: I self reporterna skriver lärarna att allt de gör hela dagarna stimulerar barnsspråkutveckling.

AbstractThe aim of the study was to describe district nurses experiences meeting intimate of cancer patients in home care. The study had a qualitative approach with a descriptive design. The sample consisted of ten district nurses employed in primary health care, working in emergency duty in a district in the Middle of Sweden. The results are presented from the two categories; to communicate and being competent, which was formulated to one theme. The theme ?Being safe in one´s professional role, being aware of possibilities and difficulties when encountering intimates in home care?.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

A new FPGA suitable for space applications has just reached the market. To investigate whether there are any possible flaws or limitations similar to those previously seen on FPGAs, an evaluation has to be done. This master thesis contains the evaluation of this new radhard FPGA with focus on possible design limitations and package related electrical phenomena.Areas evaluated: Ground-/VDD bounce, Cross talk, Rise time sensitivit, Power cycling, Power consumption, Place and route tool, Radiation hardnessThis report contains all steps in the evaluation. From method to measurements, comparisons, theory, results and conclusions. In the evaluation work, special effort has been made to develop designs that really stress the FPGA to find potential problems.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

Holy war against the aberration and the newspaper terrorismHeligt krig mot förvillelsen och tidningsterrorismen This paper explores Bernhard von Beskow?s (1796-1868) conservative critique of the, for the early 19th century, new dominating voice in public matters namely the liberal press. There are competing narratives about the emerging liberal press and its critics. On the one hand the conservative critics were seen as hopeless reactionaries which acted against freedom of the press, themselves stripped of positive ideals and/or handled with little interest as footnotes in the great story of the liberal victory over its opponents. On the other hand this story has been questioned and an alternative has been presented of how to understand the conservatives and their critique of the press.

The need for snow-free surfaces at squares, bus stops, platforms, car parks and sports facilities increases and at the same time energy price rise and the environment is becoming a hotter issue. The construction of the ground heating systems often lack thermal insulation under the heating pipes, which means that the heat from the pipes not only warm up the soil surface but also heats the surrounding soil. The insulation also has more features, by insulating the risk of frost damage is minimized. The goal of this report is to demonstrate the large heat loss and energy costs in the absence of insulation under the heating system.The report begins with a scientific way to study and treating the soil heating system uses, and the theory involved. Furthermore it also deals with different routing principles of heat pipes depending on the facility.All calculations are made with so called finite element method (FEM), in COMSOL Multiphysics 3,5a, where models are created with different conditions.

This report examines the prerequisites for LEDs to replace other technologies indifferent applications. How does the different technologies for light generationwork and what are the advantages and disadvantages? The various technologieslimitations and characteristics provides the opportunities for the LEDs.This report describes a test-construction built to examine what practical arrangementscan be built with modern light emitting diodes, in order to showsome of the possibilities. The construction consists of three different applications,a high power lamp based on cold white LEDs, one based on warm whiteLEDs for the evaluation of the light characteristics and a RGB-LED based lampable to mix any colors quickly and seamlessly. The test construction also containsthe essential peripherals including control-electronics, optics and a custombuilt watercooling solution.The potential for LEDs is huge but it is complicated to build LED based applicationsdue to the limitations which mainly includes the electronics and theneccesary cooling.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

The division of Electricity at Uppsala University is developing a wave energy converter(WEC) consisting of a linear generator connected to a bouy at the water surfacethrough a wire cable called the connection line.During extreme conditions, the wave power plant will experience forces up to 500kN, which lead to unnecessary wear and will ultimately cause the failure of theconverter. To prevent this there is a need for a damper.The wave energy converter works at a maximum efficiency when the translator?sare centered with respect to the stator. Due to tidal movements the position of thetranslator can deviate. There for a mechanical divice that will compensate for this isneeded.This report describes the further development of an earlier project where a tidalwave compensator for a wave energy converter of Seabased AB was developed.