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Revisorsarbetet kopplat till korruptions- och mutbrott - Revisorns uppdrag och möjligheter att upptäcka korruptions- och mutbrott

Revisorn i Sverige idag innehar en viktig uppgift. Detta då han eller hon har som huvuduppgift att granska och kontrollera att ett bolags förvaltning och rapportering är korrekt. Utöver detta har revisorn enligt 9 kap. 42–44 §§ aktiebolagslagen en skyldighet att vidta åtgärder om denne, vid sin granskning av bolaget, skulle finna misstankar om att ett brott har begåtts. Syftet med denna uppsats haThe auditor in Sweden today has an important task. This is because his or her main responsibility is to review and ensure that a company´s management and reports are accurate. In addition to this, the auditor has an obligation to act due to Chapter 9, Sections 42-44 the Swedish Companies Act if, during the audit of the company, he or she discovers suspicions that a crime has been committed within

Från främlingar till söner av fosterlandet – En rättshistorisk undersökning av argumentationen bakom den judiska emancipationen i Sverige

Under 1700- och 1800-talet var judars rättigheter i Sverige starkt begrän-sade. Genom 1782 års judereglemente tilläts judar bosätta sig i Sverige under särskilda villkor samtidigt som de var föremål för omfattande re-striktioner. Under 1800-talet blev frågan om judars rättigheter och den ju-diska emancipationen ett omdebatterat ämne i Sveriges riksdag. År 1838 fick judar utökade rättigheter genom During the 18th and 19th centuries, the rights of Jews in Sweden were seve-rely restricted. Under the Jew Statute of 1782, Jews were permitted to settle in Sweden under certain conditions, while at the same time being subject to extensive restrictions. During the 19th century, the question of Jewish rights and Jewish emancipation was a heavily debated topic in the Swedish parliament. In 1838, Jews

Från skepticism till lovprisande – vad nu? - Synen på gemensam vårdnad över tid i svensk rätt

Fram till 1976 var föräldrars möjligheter till gemensam vårdnad begränsade. Vårdnadsformen var endast tillåten för gifta föräldrar som bodde tillsammans. Sedan dess har reglerna om gemensam vårdnad genomgått en omfattande reformering. I uppsatsen undersöks om synen på gemensam vårdnad har förändrats över tid i svensk rätt. Detta sker genom två delstudier. Den första delstudien är rättsdogmatisk ocUntil 1976, parents’ options for joint custody were limited. This type of child custody was only permitted for married parents living together. Since then, the rules on joint custody have undergone extensive reform. This thesis examines whether the view of joint custody has changed over time in Swedish law. This is done through two sub-studies. The first sub-study is legal-dogmatic and addresses h

Valen till kyrkomötet 2001–2025 efter skilsmässan kyrka-stat : Polarisering och politisk vindkantring

Aims:The Evangelical-Lutheran Swedish Church was separated from the state in 2000. In the 2001–2025 elections to the church meeting, a trend of increasing support for political/theological extremes can be discerned. The aim is to investigate these trends in terms of Sartori’s concept polarized pluralism, which was later modified.Results:The political/theological center which consists of the SocialAims: The Evangelical-Lutheran Swedish Church was separated from the state in 2000. In the 2001–2025 elections to the church meeting, a trend of increasing support for political/theological extremes can be discerned. The aim is to investigate these trends in terms of Sartori’s concept polarized pluralism, which was later modified. Results: The political/theological center which consists of the Soc

Dental healthcare utilization and mortality : a population-based prospective cohort study in southern Sweden

Objective: The aim was to investigate associations between dental healthcare utilization and all-cause, cardiovascular (CVD), cancer, and other-cause mortality. Materials and methods: A postal public health survey was distributed in the autumn of 2008 to a strat-ified random sample of the population aged 18–80 in Scania, southern Sweden (response rate 54.1%). Baseline survey data were linked to mo

Recombination landscape shaped by inversion polymorphisms : a high-density linkage map and chromosome-level assembly of inversion-rich spruce bark beetle genome

Understanding the recombination landscape is crucial for revealing the extent of its variation across the tree of life and for uncovering its underlying causes and evolutionary consequences. Among the many factors influencing recombination rates, polymorphic inversions are particularly important modifiers. Increasingly, complex inversion landscapes are being documented across diverse taxa, and det

External validation and updating of DIGIROP prediction models including parenteral nutrition for treatment-requiring retinopathy of prematurity in a Swedish national cohort

BACKGROUND/AIMS: This study represents an external validation with model updating of the online DIGIROP-Prescreen and DIGIROP-Screen 2.0 prediction models, incorporating ≥14 days of parenteral nutrition as an additional predictor, to identify infants requiring treatment for retinopathy of prematurity (ROP) in a contemporary Swedish cohort, estimate potential cost savings and compare DIGIROP perfor

Socioeconomic status is associated with process times in the emergency department for patients with chest pain

OBJECTIVE: Emergency department length of stay (EDLOS) is linked to crowding and patient outcomes whereas worse prognosis in low socioeconomic status remains poorly understood. We studied whether income was associated with ED process times among patients with chest pain.METHODS: This was a registry-based cohort study on 124,980 patients arriving at 14 Swedish EDs between 2015 and 2019 with chest p

A sample holder system for high-precision and reliable resistivity measurements of laboratory lime-cement samples

Lime-cement mixing is a method used for ground improvement of clay soils. Before mixing at a field site, laboratory samples are prepared and tested to decide the amount of lime-cement binder needed to reach the desired material strength. Strength measurements are not possible before a sample hardens, and the test process to predict final strength takes 30 days. Resistivity measurements are possibl

OMI – nytt begrepp för infarkt på grund av akut kranskärlsocklusion

The classification of acute myocardial infarction (AMI) based on ECG changes has evolved over time. Before the revascularization era, AMI was classified based on Q-waves that indicate loss of myocardium. After thrombolysis trials in the 1990s demonstrated a survival benefit, ST-segment elevation myocardial infarction (STEMI) and non-ST-segment elevation myocardial infarction (NSTEMI) classificatio

Enhancing Warehouse Sustainability through Solar Panel Performance Analysis

In today’s world, the growing use of solar photovoltaic (PV) systems especially in the logistics sector has provided companies with new opportunities to produce renewable energy, improve their sustainability performance, and reduce carbon emissions from their operations. Importantly, the deployment of solar systems also helps contribute to broader environmental goals such as the European Green Dea

The role of atmospheric blocking on the calving of Greenland’s marine-terminating glaciers

The Greenland Ice Sheet (GrIS) is seeing an accelerated rate of ice melt, which increasingly contributes to global sea-level rise. Studies have reported a growing mass imbalance coinciding with a widespread retreat of the island’s glacial termini. The associated discharge of ice is driven by submarine melting and ice breaking off glacial fronts, a process known as calving. The rate at which calvin

Övergången från ACN-PCN till ACR-PCR på svenska flygplatser

Flygplatsbanor utsätts för stora belastningar från flygplan, vilket skapar ett behov av tillförlitliga metoder för att bedöma beläggningarnas bärighet. Traditionellt har ACN-PCN-systemet använts internationellt, men systemet har begränsningar eftersom det inte tar hänsyn till trafikvolym eller den kumulativa nedbrytningen av beläggningen över tid. För att åtgärda dessa brister introducerade ICAO AAirport pavements are subjected to severe loads from aircrafts, creating a need for reliable methods to evaluate pavement bearing capacity. Traditionally, the ACN-PCN-system has been used internationally, but the system has limitations since it does not consider traffic volume or cumulative pavement deterioration. To address these shortcomings ICAO introduced the ACR-PCR-system. The aim of this th

Bygglogistik vid återbruk: En fallstudie om vilka utmaningar som finns vid återbruk, med fokus på håldäcksbjälklag (HDF)

Syftet med examensarbetet är att undersöka vilka logistiska utmaningar som uppstår vid återbruksprojekt med mer storskaligt återbruk. Examensarbetet har utförts som en kvalitativ fallstudie där data har samlats in via delvis strukturerade intervjuer, en mindre dokumentstudie samt en jämförelse med ett tidigare forskningsprojekt. Intervjustudien utfördes med sju olika respondenter där fem av dem The purpose with the thesis is to analyse what logistical challenges occur in reuse projects with reuse on a larger scale. The thesis was performed as a qualitative case study where the data was gathered from semi structured interviews, a smaller document study as well as a compression to a research paper. The interview study was performed with seven different respondents where five of them had

GCM-stöd i urban miljö

I takt med att städer växer och målen om ett mer hållbart transportsystem skärps, ökar behovet av att bygga ut attraktiv, säker och yteffektiv cykelinfrastruktur. I många städer, bland annat Malmö stad används gång-, cykel- och mopedstöd, GCM-stöd, som en relativt snabb och kostnadseffektiv metod för att skapa fysisk separation mellan cykeltrafik och motorfordonstrafik utan omfattande ombyggnad avAs cities continue to grow and the objectives for a more sustainable transport system become increasingly important, there is a growing need to develop attractive, safe and space-efficient cycling infrastructure. In the City of Malmö, GCM-stöd is used as a relatively quick and cost-effective method for creating physical separation between cycle traffic and motor vehicle traffic without requiring e

När får algoritmer övervaka i arbetslivet? - En rättslig analys av när algoritmisk övervakning och arbetsledning inskränker på arbetstagares integritet

Denna redogörelse behandlar när algoritmisk övervakning och arbetsledning övergår från att vara tillåten i arbetslivet till att utgöra ett otillåtet intrång i arbetstagares personliga integritet. Mot bakgrund av den snabba tekniska utvecklingen, där digitala verktyg och artificiell intelligens i allt större utsträckning används för att övervaka, styra och utvärdera arbete, syftar uppsatsen till atThis thesis examines when the use of algorithmic surveillance and management in the workplace becomes an unlawful intrusion into employees’ privacy. Due to rapid technological development, where digital tools and artificial intelligence are increasingly used to monitor, direct and evaluate work, the thesis aims to analyse this legal boundary under current law. The focus is on the requirements unde

Urbana grönstrategier i kompakta stadsmiljöer

Syfte & mål: Syftet med studien är att undersöka vilka urbana grönstrategier som används i kompakta stadsmiljöer, samt vilka utmaningar, miljömässiga och sociala effekter som finns kopplade till lösningarna. Målet är att skapa en ökad förståelse för hur vegetation kan integreras och bidra till en mer hållbar stadsutveckling. Problemställning: Ökad urbanisering och klimatförändringar har bidAim & goal: The purpose of this study is to investigate which green strategies are used in compact urban environments, as well as what challenges, environmental and social impact are linked to the solutions. The goal is to create an increased understanding of how vegetation can be integrated and contribute to more sustainable urban development. Research questions: Increased urbanization and

Cirkulär masshantering inom byggbranschen

Bygg- och anläggningsprojekt genererar stora mängder schaktmassor, den årliga mängden som uppstår är cirka 60–200 miljoner ton (Naturvårdsverket, 2024). Schaktmassorna behöver hanteras och omhändertas vilket kan innebära att de återanvänds på den plats de uppstått eller att de transporteras bort för att hanteras på annan plats. Däremot kan massorna vara förorenade vilket ställer till problem, exemConstruction and civil engineering projects generate large amounts of excavated materials, with annual volumes estimated at 60-200 million tons (Naturvårdsverket, 2024). These materials need to be managed and handled, either by being reused at the site of origin or transported to another location for further use. Contamination of the materials can complicate their management, particularly in relat

Effects on Scavenging and Hydrocarbon Emissions: Altering the Combustion Chamber of a Small Two-Stroke Engine

This thesis focuses on how changing the combustion chamber geometry in a small two-stroke engine can improve performance. The engine used for this thesis is a Husqvarna AB chainsaw engine with Schn¨urle porting and air-leading stratified scavenging. Four different combustion chambers were subjected to CFD simulations, and from them two were selected for engine testing. In total, five combustion ch

Goda cykelstäder. Kännetecken och potential för ökad cykling

Cykling är en viktig del av ett hållbart transportsystem. Det bidrar bl.a. till en bättre miljö och förbättrad folkhälsa. Syftet med arbetet är att undersöka vilka faktorer som kännetecknar en bra cykelstad, ur en infrastruktursynpunkt och vilka faktorer som kan leda till ökad cykling. I arbetet intervjuas representanter för kommunerna Lund, Malmö och Helsingborg om vilka infrastrukturella åtgärdeCycling is an important part of a sustainable transport system. It contributes among other things to a better environment and improved public health. The aim of this thesis is to investigate which factors characterize a good cycling city, from an infrastructural point of view, and which factors may lead to increased cycling. In the thesis, representatives of the municipalities of Lund, Malmö and H