1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

Idag spolar den stora majoriteten av alla invånare i Sverige med dricksvattnen i toaletten. Spolning med regnvatten i WC är något som på flera håll i världen används flitigt främst i områden med någon slags vattenbrist. Men i Sverige har regnanvändande anläggningars popularitet inte riktigt slagit igenom ännu. Orsaken till detta kan härledas till flera faktorer. De viktigaste och de som påverkar mest är; den goda tillgången och således låga priset på dricksvatten i Sverige, samt begränsad konkurrens bland företag och återförsäljare vilket ger ett högt investeringspris på regnanvändande anläggningar för konsumenten. Fokus i detta examensarbete ligger på att göra en grundläggande analys av regnvatten och möjligheterna att genom en regnanvändande anläggning kunna använda regnvatten istället för dricksvatten för att spola i toaletten med. Tillvägagångssättet har varit att genom en studie av olika källor sammanställa information relevant till ämnet regnvatten och regnvattenanvändning till WCspolning, följt av en analys och jämförelse av hur ekonomiskt hållbar en regnanvändande anläggning i ett standardhus beläget i Malmö är, i förhållande till samma standardhus med en traditionell dricksvattenförsörjning för WC-spolning. Resultatet av analysen visar tydligt att en regnvattenanvändande anläggning i fallet med standardhuset i dagsläget inte går att rättfärdiga ur ekonomisk synpunkt, men även att det finns möjlighet till en realistisk ekonomisk förtjänst i andra byggnader eller i framtiden..

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Maternal behaviour is crucial for the development of the rat pups? behaviour and stressresponses later in life. There are numerous studies evaluating the effects of the dams?behaviours on the pups, but not many addressing what can be made for wellbeing of the ratdams when breeding. Few studies have addressed the question of how the commonly usedrearing environment effects the dams? behaviour and in the long run how it effect the ratsreared to become our research models.

Information technology (IT) have for several decades been used in university education. An increasing number of classrooms today are built around a concept which uses IT in collaboration with the room itself. However, little is known about the experience of university teachers when working in such classrooms. This study examines the views and opinions of teachers at a Swedish university regarding using and interacting with these classrooms. Furthermore, we identify possible underlying factors that influence these views.

Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.

Over an extended period of time there have been plans to establish a shared facility in Lennheden to extract groundwater from the Badelunda esker to provide drinking water for the cities of Borlänge and Falun. The city of Falun is dissatisfied with the quality of its drinking water and the city of Borlänge is concerned about the risk of contamination of its existing groundwater supply at its current location. To provide a basis for a decision on this issue, the company Midvatten AB has been commissioned to perform hydrogeological investigations in the area of Lennheden.The purpose of this thesis is to design a functional groundwater model of the area between Lennheden, place of planned extraction, and Övre Tjärna, place of existing extraction, to get a better understanding of the groundwater situation in the area. A groundwater model enables simulations of different scenarios in risk assessment and contaminant transport. The aim of the thesis is that the model can be used as an aid in Midvatten?s investigations in Lennheden and that it also can be used in future projects in the area.The model has been made in Processing Modflow 5.3 and encompasses an area of 19,5 × 11 km along the Badelunda esker and the river Dalälven between Djurmo and Frostbrunnsdalen.

Habitat selection of migratory brown trout at the upper reaches of River Vindelälven, wasstudied in September during the pre-spawning period. The fish migrate from down- orupriver lakes for spawning in the river and data was collected by habitat mapping andradio-telemetry. Habitat selection of fish was analysed with preference curves andstatistical modelling, using the physical variables; depth, stream velocity and streambedsubstrate. Preference curves were derived by comparing fish habitat use with their nearbyavailable environment while the statistical modelling aimed to answer three main questions.1) Do the trout have a specific preference of depth, water velocity and streambed substrate?2) Is there any difference in habitat selection between sexes? 3) Is there a shift in habitatselection over time? The preference curves indicated that trout favored water depths of 1-2m, velocity compositions characterized as glides (c.

Predation is one of many factors that form the structure of the macroinvertebrate community in lakes, wetlands and watercourses. Earlier studies lack an examination concerning how fish- and waterfowl predation affect macroinvertebrates during shorter periods in the spring. I performed an exclosure study in the shallow eutrophic Lake Tåkern which is located in the western part of Östergötland County, Sweden. The experiment was performed during a three week period (1-21 April 2012) when the water temperature was low and the density of migrating diving ducks was high. The experimental cages used included three out of four different treatments; general predation (open cages), bird exclusion (net with mesh size 90*45mm) and no predation (net with mesh size 1*1mm).

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

The aim of this study was to gain understanding and knowledge about first line manager?s need for support in their leadership and to get more insight into how they handle and perceives their work.The research method is based on studies of relevant theories and qualitative interviews. Eight respondents were interviewed with a structured 40 question questionnaire about how they experience their work and the support they get. The study shows that there are three important categories of people that are most significant to the managers in their need of support. They are their own manager, colleagues and co-workers.The conclusion is that it is important to create conditions for leaders to have good relationships with their closest manager, colleagues and co ?workers.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

AimTo validate the STOPP-8-questionnaire (S8Q), containing items from the SIH-questionnaire, against the criterion method accelerometry to estimate its capacity to assess 8 year old Swedish children?s physical activity (PA). Can it assess children?s physical activity? Can it differentiate the active children from the sedentary? If the answer is yes, how well can it do so? MethodData was collected during fall and winter the school year of 2008 - 2009 via the project STOPP-8. Out of 676 children at 12 schools in Stockholm area, 155 (boys n=72, girls n=83) provided complete questionnaire data and wore an accelerometer (Actiwatch 4) during 7 consecutive days which provided data for mean and median activity, time spent sedentary, in moderate to vigorous PA and vigorous PA.