This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. TheIndependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.

ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s Independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his Independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

The female labour is still a rather unexploited resource in many parts of the world. Unleashing women?s potential, giving them the possibility to start their own enterprises would increase the economic growth. Not only does women's entrepreneurship foster greater equality in the world but it also creates a more versatile economy. Sweden is considered to be one of the most equal countries in the world; still, entrepreneurship is an area with sharp gender differences, especially in some industries.

The aim of the study was to describe how anaesthetic nurses, within both advanced beginner and expert levels, experience their professional role as they perform a general anaesthetic.The study had a descriptive design with a qualitative approach in which ten advanced beginners- and ten expert anaesthetic nurses from an operating theatre and an ambulatory surgical ward at a hospital located in the middle of Sweden, participated. All data was collected in an interview with semi-structured questions which focused on how the anaesthetic nurses experience their work. The data were analysed with qualitative content analysis. The results are presented in categories and themes. The themes were formed from the categories.

Being a trustee within the disability care will, in most cases, put big responsibility on the trustee both as a representative for the klient but also as a representative for the standards of the society. The assignment as a trustee is to strengthen the client and ease his/her way of living in the society. The Swedish legislation that controls the process and the regulation of the trustees, is by the authors of this paper preceived as kind of vauge, leaving a lot of room for interpretation. So  how do trustees comprehend their assignment and how do they actually interpret it? Using material from eight interviews with trustees within the disability care, this paper aims to examine these questions, and focuses only on the trustees and their experiences.

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  Independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

AIM: To investigate  newly graduated nurses opinions on their introduction and preceptorship at Akademiska Sjukhuset in Uppsala. METHOD: A descriptive cross-sectional study using qualitative and quantitative evaluations. Data was collected by a questionnaire containing open and closed questions. Totally 42 participants took part in the study. Data analysis was obtained using descriptive statistics, thematic analysis and content analysis.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

This essay deals with the support and help offered to elderly people over 65 with mental disabilities out of personnel from a special support team. We have chosen to use the qualitative method to answer our questions. We have four semi-structured interviews with all staff from the support team we have been in contact with, three nurses/nursing assistants and project manager for the support team. We have recognized five themes and divided the text into six different categories and disciplines that answers and highlights the importance of meeting clients' needs, increase their independence and quality of life. Our theme is security, continuity, time, treatment and relations.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

To achieve the goal of fossil Independency in the Swedish vehicle fleet in 2030, it would be important to substantially increase the proportion of electric vehicles, both BEV:s (Battery Electric Vehicles) and PHEV:s (Plug-in Hybrid Electric Vehicles). The Swedish Energy Agency has funded numerous research and development projects about electric vehicles in recent years. An important task for the Swedish Energy Agency is to allocate state funds to those projects with the greatest potential to contribute to increased establishment of electric vehicles in society. The purpose of this work is mainly to understand the efforts and measures that can make the market for electric vehicles to grow. The report can contribute to a better understanding of how far the research on electric vehicles has come and what has to be done in the future to promote the establishment of electric vehicles. Another aim for this report is that it should serve as a basis for future decisions by the Swedish Energy Agency on which projects that will be funded with state funds.