Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

The different material layers as part of a road construction fill all a function so theroad becomes durable, safe, comfortable and aesthetically pleasing. Recently, anew group of construction materials started to play an important role in roadconstruction ? geosynthetics.This thesis addresses the two most common types ofgeosynthetics used in modern road construction, namely geogrids and geotextiles.The most common use of geogrids is reinforcement of poor subgrade by usinggeogrid soil reinforcement, which occurs when road material particles wedge inthe geogrid?s mesh. Geotextiles act partly as a barrier that prevents the finermaterial in the below ground from being mixed with coarser upper material andalso act as a load spreader.Road contractors often face a choice of whether geogrids and/or geotextiles areappropriate in a particular road project and also how much profit the choice mightbring. This phase in the tender calculation process is the intended scope of thisthesis.The thesis deals with both the "hard" cost-function aspects and the "softer" values e.g.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

Background: Surgical complications has been the main cause of medical injuries and deaths worldwide. In 2008 WHO developed the checklist for safe surgery to reduce the number of surgical complications. The objective of the checklist is to strengthen already established safety routines and contribute to better cooperation and communication. Research shows that compliance to the checklist is deficient, which can affect patient safety.Aim: The aim was to study the extent to which theatre nurses participate in the use of the checklist.Method: Observational study was conducted with a descriptive design and quantitative approach. 24 observations were carried out with aid of an observation protocol of two surgical units at a hospital in central Sweden.Result: The results showed that Timeout initiated widely but compliance to all items was considerably lower.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

AbstractSurface-water includes different kinds of pollutants from traffic and roads. To prevent these pollutants to reach nearby lakes one can construct surface-water ponds on locations with heavy traffic. At Bergviks shopping centre in Karlstad, two ponds, one smaller and one bigger has been constructed in order to decrease the pollutant pressure from the receiving waters of Kattfjorden. Several heavy metals are essential for plants and animals in low concentration but when they occur in higher concentrations, they become toxic to the organism. The larger pond at Bergviks shopping centre has a sedimentation function so the heavy metals sink to the bottom thereby not releasing directly in to Kattfjorden.

The project contains a force analysis of the vertical axis wind turbine Lucia's supporting arms and a measuring device to experimentally measure the forces is made. The forces between the supporting arms and the tower are calculated theoretically and then simulated by a computere. A measuring devise is then designed to measure the forces experimentally. The forces acting on the attachment between the supporting arms and the tower is primarily the centripetal force, gravitational force and the aerodynamic forces on the rotor wings. The maximum forces were theoretically calculated and is 13.38 kN along the x-axis, -0.25 kN along the y-axis and then 0.5 kN along the z-axis.

The purpose of this study is to shed light on and describe Kramfors travel centers function and relationship to the surrounding urban environment, and how this core is experienced by residents and visitors. To do this, the use of the travel center, its relationship to Kramfors city center and the perception of it, as well as possible improvement areas has been studied.This has been examined using a quantitative method by designing a questionnaire and the usage of a research strategy through the implementation of a small-scale survey. Within this a cluster sampling was applied.The result shows that Kramfors travel centers is primarily used for traveling and is used most frequently by the visitors within the study. It is also shown that residents 'primary reason for traveling from the travel center is friends and family, followed by shopping, and that the visitors' primary motive for traveling is friends and family as well, followed by work. The mode of transportation between the travel center and destinations are mainly walking, while the mode of transport between homes and the travel center proves to be the car.

When the purpose is to create an illustration plan for a new neighbourhood there arelots of things to think about. In this report follows a description of the three differentplan modells SCAFT/TRÅD, garden city and ekological planning. SCAFT is aplanning model that were used in the 1970s. It contains proposals how to make thetraffic enviorment safer. TRÅD replaced SCAFT in 1982 and it contains also adviceshow to make the traffic enviorment safer.

Examensarbetet är en studie i felsökning och optimering av IP-telefonisystem i ett befintligt nät. Här beskrivs hur ett IP-telefoninät bör byggas och konfigureras för optimal prestanda utifrån Ciscos rekommendationer. Det aktuella nätet är IT-Partners nät som drivs av Nortel när det gäller IP-telefonidelen. I dagsläget har de vissa återkommande problem när det gäller IP-telefonin t.ex. att samtalet bryts då och då.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

Denna uppsats är skriven inom ämnet Företagsekonomi och omfattar 15 högskolepoäng på C-nivå på Institutionen för ekonomi vid Sveriges lantbruksuniversitet. Tanken bakom vår uppsats är att ge en bild av vad controlled traffic farming (hädanefter förkortat CTF) är, samt om odlingstekniken kan ge bättre lönsamhet i svenskt lantbruk. Förhoppningen är därmed att uppsatsen skall ge en grundförståelse inom ämnet. CTF innebär att permanenta körspår anläggs och att all fälttrafik sker i dessa körspår. Följderna av detta blir således att åkermarken mellan körspåren övergår till att vara mer lucker, eftersom lantbruksmaskinernas markpackning koncentreras till körspåren. Markpackning är ett av de stora problemen i dagens jordbruk och målet med CTF är att öka lönsamheten genom högre fältavkastning till följd av bättre markförhållanden för grödan. Studien utgörs av en jämförelse mellan konventionell plöjningsfri växtodling och odling med systemet CTF.

Whiplash is a bodily injury, where the person that is injured is subjected to force towards the neck, mainly in traffic accidents. Even low speed accidents can cause severe damage due to the complicated muscle and nerve structure of the neck. Symptoms range from neck aches and headaches to numb fingers and this makes the Whiplash injury difficult to diagnose. Whiplash is also a treacherous injury due to the fact that the symptoms can not be objectively verified. The principal symptom of the injury is pain, which is to its nature highly subjective.