This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

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Uppsatsen handlar i teoridelen om vad det innebär att vara koncentrerad samt att ha svårigheter att koncentrera sig. Vi beskriver olika typer av koncentrationssvårigheter, vad perception är, vad som främjar och vad som försvårar koncentrationen. Vi skriver om hur man på olika sätt kan underlätta för elever med primära koncentrationssvårigheter. I undersökningsdelen tar vi reda på vilka visuella stimuli elever utsätts för genom de observationer vi gjort i elevtomma klassrum.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

Today most ice rinks in Sweden use secondary refrigeration systems with a solution of calcium chloride and water as secondary refrigerant. Due to the large amount of energy such a system uses more efficient systems would be desired.An earlier study concluded in the possibilities of using carbon dioxide as secondary refrigerant with copper tubes as the loops in the ice rink. Since then 3 ice rink refrigeration systems has been built with carbon dioxide in copper tubes. Excluding the ones being direct involved in those projects there is still very little knowledge about how these system works. This study has been made primarily with the aim of adding to the knowledge concerning availability and cost and secondary to look at possibilities for improvement.A comparison between systems with carbon dioxide, calcium chloride respective ammonium solved in water has been made by using Decision Matrix.

The subject for this Master's thesis is the mission of the public library concerning target group everybody. Control documents, traditions, norms and trends influence how this is interpreted and how the library's service is being formed. The often very abstract terms used to describe the public library's mission makes it open for different interpretations. We are of the opinion that the public library's service should be formed to reflect the needs, interests, and priorities of the community it services, in order to be more attractive and useful.The aim of our study is to examine how the public librarians define and adjust to the mission to satisfy all citizens needs. Why do they choose to concentrate on certain target groups? And what does that show of how the public libraries reflect their communities? Our investigation includes examining six activities aimed at a certain target group and the six public libraries that carried these out.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..

This thesis investigates the overall risks of flooding over the Design Basis Flooding Level (DBFL) at the Swedish nuclear power plants (Oskarshamn, Ringhals and Forsmark), using statistical data and methods, but also considers historical events which might affect the overall risk of flooding at the specified sites.Considering the nuclear accident which happened in Fukushima in conjuction with the earthquake and tsunami which struck eastern Japan on 11 March 2011, operators and licensors of nuclear power plants all over the world conducted reviews and investigations on the overall risks posed to the plants from external events. One important such event is extreme water level.One part of the thesis includes an extreme value analysis (using Generalized Extreme Value distribution and Generalized Pareto distribution) of water level data from SMHI (Sweden's Meteorological and Hydrological Institute) measured at stations close to the Swedish nuclear power plants. The results of the statistical studies indicate that considering the return period used in the thesis (100 000 years), the water levels at the Swedish nuclear power plants are not expected to exceed DBFL.The other part of the thesis consists of a historical study of extreme weather-related events. The results of this study indicate that no historical events seem to have occured which would indicate a higher risk of flooding than the one suggested by the statistical study. .

In this bachelor essay an attempt is done, to recreate a probable Bronze Age landscape on Gotland, with GIS as a tool. The landscape on Gotland is situated with many different monuments dated Bronze Age, such as cairns and stone ships. In creating of the maps, two possible shorelines contemporary with the Bronze Age have been calculated and marked on the maps. Furthermore, peat lands have been drawn upon the maps, by using the information from geological maps.A landscape variable have been compared between Bronze Age places and Early Iron Age houses; the soil type. On Bronze Age places gravel is the most common, while moraine marl is the most common on places with Early Iron Age houses.From a selection that were made, all Bronze Age places where within 3 km from the water, either the recreated shoreline or peat land.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

During the migration season in 2013 a study on spawning migrating salmon and the effect of water flow on the behavior was conducted of the salmon at the Forshaga hydropower station in the River Klarälven. The River Klarälven with its nine hydropower plants on the Swedish side, constituting migration obstacles for the migrating salmon. Fortum Generation AB has together with the County Administrative Board restored a salmon trap at the lowermost hydropower station in Forshaga, aiming at making it possible for the salmon to swim into the trap, and thereafter be transported by truck past the power plants and then continue their journey to the spawning grounds on their own. Unfortunately, it is believed that the trap does not work as well as it should. In this study, I focused on salmon position in relation to water flow and if the number of salmon that swam into the fish trap differed between salmon with previous experience of the trap (experienced) and salmon without experience (unexperienced).

In this literature review the characteristics of two free-floating macrophytes, water hyacinth   (Eichhornia crassipes) and duckweed (Lemna sp.), and two microalgae, Chlorella and Scenedesmus, have been examined regarding their suitability as efficient nutrient removers in the treatment of wastewater with high levels of nutrients and suspended solids from a biogas plant in Loudden. The needs required for the plants to be able to grow in wastewater and the amounts of biomass they can produce have also been studied. The results show that Chlorella is capable of a very high uptake of nutrients in photobioreactors with high nutrient loadings. With an ammonia uptake maximum value at 10900mg/m2/d Chlorella outshines the other organisms in this study. The test organism that performed the closest to Chlorella in terms of nitrogen uptake was water hyacinth with an uptake about 1602mg/m2/d.

There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..

There are several ways in which people can relate to eating or not eating animals. This essay is focussing two main strategies: Making distances and drawing borders.Today, there are several reasons for not eating meat, including environmental reasons, individual and public health reasons, ethical reasons and more. Yet, people eat more meat than ever. According to the UN, this is a major problem. In 2006 the report Livestock?s long shadow pointed out that meat consumption was a bigger problem from an environmental point of view, than global transports, including air-traffic.