The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

A daily newspaper?s main purpose is to inform its readers without creating noise. Theimportance of the visual presentation is therefore of weight for an effectivecommunication process. This study informs about the importance of typography inthe visual decoding process. The study includes the Swedish newspaper DagensNyheter?s transition from printed media to digital media adapted to an Ipad.

Artificial insemination (AI) has had a great influence on the development of pig production and is today widely practiced (Gerrit et al., 2005). With AI, genetic progress can at a short period of time be spread worldwide compared with using natural service and the best boars can be intensively used. This is also one of the biggest risks with AI; the impact of semen containing a genetic disease or contamination of pathogens can be enormous. Fortunately, it is a small risk of disease transmission due to many tests of the boars and the semen before use (Maes et al, 2008). It is important that the boars used for insemination have good breeding values along with good reproduction features and have good fertility results (Robinson et al., 2005).

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

Bakgrund och problem: Marknaden för fusioner & förvärv har växt rekordartat sedan 90-talet mycket på grund den ökade globaliseringen som tvingar företag att konkurrera globalt,vilket gör att bolag tvingas växa genom förvärv för att skapa hållbara konkurrensfördelar. Attgenomföra ett förvärv är en riskfylld process där en mängd omständigheter kan påverkautgången. Det finns en mängd anledningar till att ett bolag väljer att förvärva ett annat bolag,men oavsett vilket motiv ett bolag har finns det ofta en grundläggande vilja att förvärvet skaskapa synergier, d.v.s. generera värde. Ett förvärv föregås av en noggrann planering för atthitta och analysera ett lämpligt bolag, men det läggs inte lika mycket tid på att utvärderaförvärvet.Syfte: Att beskriva förvärvsprocessen utifrån teorin och undersöka om Totals samt OldMutuals förvärv var värdeskapande.Avgränsningar: Uppsatsen kommer endast att undersöka Total och Old Mutuals förvärv.Vidare har vi valt att endast använda oss av en värdemodell och eventuellt värdeskapandeeller förstöring kommer endast att konstateras utifrån den modellen.

The study was conducted in Jönköping County Chamber of fibrillation and is about change and improvement of process modeling technology. The process for treating patients with fibrillation is in the need to evolve and improve. In order to develop the care they needed a current state description which usually is made with the traditional process modeling tool.Many scientists and health professionals is in the opinion that this technology gives a too rigid image to describe the care processes. It also does not sufficiently take into account the human aspects. This reasoning suggests that the process modeling technology in healthcare is in the need to develop multiple perspectives.

This paper examines how recruiters use social media during their recruitment process. The paper focuses on the staffing industry and will further examine how recruiters are handling jobseekers personal privacy when they are using social media in a recruitment process. The paper are trying to understand the meaning of what personal integrity means and how or if recruiters show consideration to this in a recruitment process when they are using social media as a recruitment tool. Our result demonstrates that, today recruiters use social media daily to conduct background checks on job applicants. There are no clear instructions and rules on how recruiters should handle background checks through social media. Recruiters believe that job seekers are responsible for the information contained on the their social media.

Bakgrund: Förekomsten av STI såsom gonorré, hepatit B och C, HIV, AIDS, klamydia och syfilishar under de senaste åren ökat i Sverige. Studier visar att långt ifrån alla som utsatt sig för smitta ellerhar symtom på STI går och testar sig. Dessutom visar studier att vårdpersonal ibland nekar individenSTI-provtagning trots att detta inte är tillåtet. För att underlätta barnmorskans arbete medanamnestagande vid STI har det utvecklats ett frågeformulär inför STI-provtagning. Det saknasdock information om barnmorskors åsikter vid användandet av frågeformuläret.Syfte: Syftet var att utvärdera barnmorskors åsikter om frågeformuläret ?Frågor inför STIprovtagning?på barnmorske- samt ungdomsmottagningar i Göteborg och södra Bohuslän.

This essay aims to report on the process of our documentation of art objects in the care of Smålands nation in Uppsala as a part of our education in museology and cultural heritage studies. The nation has a long history and our documentation shows many valuable objects reflecting this. The care of these objects is substandard and in great need of change. Our work process has involved photography and research about each object, the information has then been registered in our catalogue. The documentation has, besides the catalogue, generated a plan for future management and storage of the collection.

The purpose of this essay was to study factors that influence some youth to use narcotics. I wanted to increase my understanding and knowledge about these factors. I believe it is good to have such knowledge when you are working with youth who are using narcotics but also for a good drug-prevented work. It is a literary study, which covers the most frequently quoted results in the field of research.The questions for my study were:· Which factors influence youth to use narcotics on a individual level?· Which factors influence youth to use narcotics on a group level?· Which factors influence youth to use narcotics on a society level?My conclusion of this study was that youth often use narcotics because of many different factors and it is youth from all social groups in the society who are testing and using narcotics..

Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil.

This essay is based on seven lifestoryinterviews with people who are undergoing orhave undergone a long asylum process. Four women and three men have contributedwith their stories about their experiences of waiting for a determination of theirapplication for residence permit. The main aim of the essay is to give betterunderstanding of how to be a refugee and a long asylum process affects people's abilityto narrate and thus examine their opportunities to be active in the construction of theirown identity.The questions that are debated and discussed are:? What can it mean for an individual's identity to escape her country and for a longtime wait for decision of asylum?? What stories can be told?? What reality are highlighted as central in the stories?? How do they handle their situation and give meaning to their lives?The analysis is based on two main theoretical perspectives: narrative theory and identitytheory. The approach is that people create meaning of events through storytelling andthat they through this process of narrating construct (and reconstruct) their identities -the self image as one have and wants to present to others.In the analysis three different types of stories are distinguished, stories that arerepresented in the empirical material: the story that can not be told, the story that mustbe told and the story that are gladly told.

This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way. The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, Vägverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of Gävle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

The Landscape Architecture Program at SLU, Ultuna provide several design courses. Within these courses, students are mainly introduced to one type of design process, a process based on the specific site and its conditions, known as Genius Loci. This report presents a course and a design methodology from Cornell University which aims to provide students with tools for a more conceptual way of thinking about design and architecture. The design method is presented in two stages. First an introduction to the course description and objectives.