Introduktion: Tillsammans med den tekniska utvecklingen ställs nya kompetenskrav på revisorerna, men utbildningen av dessa kompetenser verkar dock inte ske med samma framfart som IT-utvecklingen. Det uppstår därför ett behov av IT-experter i revisionen, vilket kan påverka revisorns risk och komfort. Syfte: Studiens syfte är att skapa förståelse för IT-expertens roll i revisionen genom att utforska revisorers och IT-experters uppfattningar om revisorns användande av IT-experter i revisionsprocessen. Metod: Denna kvalitativa studie utgår från en induktiv ansats och har ett hermenutistiskt perspektiv. En intervjustudie har genomförts med syfte att utforska revisorns användande av IT-experter i revisionen. Slutsats: Vår studie visar att revisorernas användande av IT-experter beror på fem olika faktorer: IT-utvecklingen, revisorns kompetens, revisionens tillvägagångssätt, den konservativa branschen och budget. Studien visar även att revisorerna har en bristande IT-kompetens, vilket leder till fyra konsekvenser: att de inte ser risker, känner sig ”för” komfortabla, att de blir dåliga beställare och inte utnyttjar experten optimalt. Hade revisorn bättre kunnat komplettera IT-experterna med en förståelse för IT-området, hade en mer effektiv och kvalitativ revision kunnat genomföras. / Introduction: With the technological development, new competence requirements are imposed on the auditors, but the education of these skills does not appear to develop in the same speed as the technology. There is therefore a need of using IT experts in the audit, which may affect the auditor's risk and comfort.  Purpose: The purpose of this study is to create an understanding of the role of the IT expert in the audit by exploring auditors ́ and IT experts ́ perceptions of the auditor ́s use of IT-experts in the audit process.  Method: This qualitative study is based on an inductive approach and has a hermeneutic perspective. An interview study has been conducted with the purpose of exploring the auditor ́s use of IT experts in the audit.  Conclusion: Our study shows that the use of IT experts by the auditors depends on five different factors: the IT development, the auditor's competence, the audit approach, the conservative industry and budget. The study also shows that the auditors have a lack of IT skills, which leads to four consequences: they do not see risks, they feel “too” comfortable, they become bad requesters, and do not utilize the expert optimally. If the auditor had been able to better complement IT experts with an understanding of the IT area, a more efficient and qualitative audit could have been carried out.

Social and economical development of human society, in this case on the example of Czech republic, logicaly leads to improvement and invention of new individual protection instruments. Maximum protection in proportion to the lowest mobility limitation is the purpose. Diploma thesis explains, firstly, the basic concepts to make clear, what the issue concerns and getting better understanding for people.. It also deals with clothing comfort for firefighters. Clothing comfort can be divided into four groups and as the complex of essential for proper performance and convenience of trespassing firefighter. It is a condition where the optimal physiological functions of the body and neither clothing nor the environment does not create discomfort. Next section of diploma thesis describes the personal protective equipment to protect life and health trespassing firefighter and thereby increase its work in various special occurrences. Each unit of firefighters should be equipped with personal protection equipments, and instructed on how their use it, maintenance and periodic inspection. Another section of the theoretical part is devoted to the means of individual protection, which also protects the body of firefighter and his respiratory system. There are the types of breathing apparatus and a description of the knowledge that a firefighter must have to use the breathing apparatus to be optimized in accordance with the manufacturer's instructions and do not endanger the life of the user. Term minute ventilation is there also explained. Each person has a unique minute ventilation, which is very individual and depends on the work performed. Next point is the kinds of chemical protection suits, which are used during interventions, where the environment is contaminated with hazardous substances. The work of firefighters affects also negative effects. This issue is discussed in the next chapter, which describes the negative effects caused by the occurrence itself and the negative effects caused by climatic conditions at the location. The particular hierarchy of the fire brigade described in the next section, that deals with the General Directorate of Fire Rescue, the Fire Corps Rescue of country and fire protection units and their categories. The types of hazardous substances under the Chemicals Act and in accordance with the Order of chemical services are the last point of the theoretical part. The experiment is described and evaluated in practical part of diploma thesis which was attended by seven firefighters from the firefighter station Petřiny. Firefighters had to gradually undergo a prescribed route, they passed each time using a different suit. In order to avoid skewing the results, the firefighters between attempts to allow sufficient time for stale and soothe the body. They were obtained evaluation parameters in this way that were in the part of result processed and evaluated for total and average air consumption. The values, that were obtained, were subsequently processed into tables and graphs and the results were solved by using comparison and statistical methods. Conclusion of the work is devoted to the evaluation of the optimal protection of the firefighters, proposing measures for improvement and verification of the hypothesis that the performance of member of Prague rescue service is limited by individual protective means in extreme climatic conditions and load performance.

Tillsammans med företaget Houdini Sportswear har det här projektets ämne och avgränsningar tagits fram. Houdini är ett svenskt klädföretag som designar friluftskläder av hög kvalitet och med stort fokus på funktion och komfort. De letar ständigt efter nya lösningar för utveckling kring smartare materialval, förbättrad funktion och komfort och mindre materialåtgång. I det här projektet vill Houdini undersöka hur man kan utveckla förhållandet mellan värmeisolering och vikt i flatstickade textila strukturer. Genom att öka textilens värmeisolerande förmåga med fokus på minskad vikt kan både materialåtgång och ökad funktion och komfort nås. En av de viktigaste faktorerna som bidrar till hög värmeisolerande förmåga är mängden instängd stilla luft i den textila strukturen. En tät ytstruktur och mycket volym med många luftfickor är därför intressant för att behålla och immobilisera luften i varan. Syftet med studien är att undersöka hur justeringar av parametrar i en distanstextil, stickad på flatstickmaskin påverkar den värmeisolerande förmågan. Tillsammans med Houdini har en viktbegränsning satts på 400 g/m2 och genom hela studien används endast en typ av ullgarn med garngrovlek Nm 48/2 för att skapa en vara som är i monomaterial och som relativt lätt kan brytas ner.   För att testa den värmeisolerande förmågan hos textilier idag använder Houdini och flera andra företag standardiserade testmetoder. På forskningsinstitutet Swerea IVF finns möjligheten att testa sina textilier med vald testmetod. Dessa metoder är dock otillgängliga och kräver avancerad utrustning som kan försvåra processen och ta lång tid. Studiens syfte är därför även att ta fram och jämföra en egen, mer lättillgänglig, framtagen testmetod för värmeisolering med två standardiserade testmetoder, SS-­ISO 5085-­1:2004 och ISO 11092:2014, för att se om och hur resultaten varierar mellan dem.   En förstudie genomförs där olika bindningar och två egna testmetoder för värmeisolering tas fram. En av testmetoderna och en distanstextil utvecklas vidare i huvudstudien. Fokus ligger på variationer av distanstrådens masklängd och placering. Samtliga prover från huvudstudien testas på den egna testmetoden och vissa utvalda prover testas på de två nämnda standardiserade testmetoderna på Swerea IVF. Sedan görs en jämförelse mellan resultaten.   Resultatet visar att det inte finns något tydligt samband mellan ökad masklängd och ökad värmeisoleringsförmåga. Däremot kan vissa slutsatser dras om att ökade intervaller av distanstrådens placering kan öka den värmeisolerande förmågan. Detta ökar dock även vikten. Resultat från mätningar med tre olika testmetoder visar att rangordningen av provers värmeisolerande förmåga skiljer sig mellan de olika metoderna. Den egna testmetoden bör därför vidareutvecklas men anses ändå ha potential för att jämföra provers värmeisolerande förmåga. / This study is a collaboration with the sportswear company Houdini Sportswear. They are looking for new ways to improve function and comfort in their garments with less material waste and choosing more sustainable materials. The aim of this study is to investigate the relationship between heat and weight in flat bed knitted spacer structures and what parameters that affects it. By creating a material with high heat insulating properties and with focus on reducing the weight it is possible to reduce the material waste and to achieve an improved function. One of the most important factors contributing to high insulation value is the amount of entrapped still air within the textile structure. This project therefore investigates how the stitch length and the placement of the spacer thread can affect the amount of air within the structure and thereby the thermal insulation. Together with Houdini a weight limit has been set to 400 g/m2 and only one type of wool yarn is used throughout the project in order to make a mono-­material fabric that can more easily degrade.   When measuring the thermal insulation properties of a fabric standardized methods are often used. These might have advanced equipment and be hard to access.The second aim of this project is therefore to develop a more accessible test method for measurement of thermal insulation in textiles and also to compare the results from the own method with the results from two standardized methods.   A pre study is made where different structures and two own developed test methods are being investigated. One of the test methods and a spacer binding is further developed in the main study where focus lies on reproducibility of the tests, and variations of the spacer thread stitch length and placement. All of the samples from the main study is tested on the own developed test method and some chosen samples are tested on two standardized test methods: ISO 5085-­1:2004 and ISO 11092:2014 at the Swedish research institute Swerea IVF. A comparison is made between the results from the three methods.   The results show that tests with our own developed test method has not been able to show a clear relationship between heat insulation and the changes of parameters in different textiles. Although, the samples that have been tested indicate that there might be a relationship between high heat insulating properties when the spacer thread is knitting more frequently. When comparing the results from the three different test methods the own developed method show different raking from the two standardized methods. The own developed test method should therefore be further developed. But still, after discussion with Valter Dejke, researcher at Swerea IVF, and Sibel Okcabol, quality manager at Swerea IVF, it is believed that the own test method could be used for comparing thermal insulating properties between textiles.

Det byggdes många byggnader med fasader av glas under 90-talet. Arkitekterna ville med detta framhäva en design som var luftig, ljus, genomskinlig och som hade god tillgång till naturligt dagsljus. Dock finns problem med dessa byggnader eftersom de ofta har hög energianvändning och dålig termisk komfort. I denna fallstudie undersöktes glasbyggnaden Bråbänken i Gävle, den hade vid till- fället problem med den termiska komforten då byggnaden upplevdes för varm på sommaren och för kall på vintern. Vidare var energianvändningen för byggnaden hög då den var dåligt isolerad och hade hög solinstrålning. Studien gick ut på att komma till rätta med dessa problem genom att bygga en termisk numerisk modell av byggnaden i simuleringsprogrammet IDA-ICE och sedan studera olika förbätt- ringsåtgärder genom att ändra indatan för byggnadens olika komponenter. Resultatet av simuleringarna visade att en reduktion av solinstrålningen genom sol- film och screenväv förbättrade den termiska komforten på sommaren men margi- nellt försämrade den på vintern. Årsenergianvändningen reducerades för åtgärderna genom att byggnaden i högre grad bibehöll sin värme på vintern och minimerade kylbehovet på sommaren. Slutsatsen blev att en kombinerad åtgärd med ickemetallisk solfilm på väggfönster och screenväv på taket är den bästa lösningen för att komma tillrätta med problemen vad gäller termisk komfort och energianvändning för glasbyggnaden Bråbänken. / There was a lot of construction of buildings with glazed facades during the 90 ́s. The architects wanted to show a design that was airy, bright, transparent and that had a good availability of natural daylight. However there is a problem with these build- ings because they have a high energy consumption and bad thermal comfort. In this case study a glass building in Gävle called Bråbänken was studied, which at the moment has problems with thermal comfort according to the occupants who complained about it being to hot in the summer and to cold in the winter. Further- more the energy consumption for the building was high because it was poorly insu- lated and had high solar radiation. The study aimed at addressing these problems by creating a thermal model of the building in the energy simulation program IDA-ICE and then study different improvements by changing the input values for various components of the model. The results of the simulations showed that by reducing the solar radiation through solar film and screen fabrics improved the thermal comfort in the summer but mar- ginally deteriorated it in the winter. The annual energy consumption was reduced by minimizing the use of energy for heating in the winter and of cooling in the sum- mer. The conclusion was that a combination of non-metallic solar film on walls and screen fabrics on the roof is the best solution to improve the thermal comfort and energy consumption for the glass building Bråbänken.

This diploma thesis is focused on measurement of thermal properties of clothes by thermal manikin and on application of results for prediction of thermal comfort in system iHVAC. First part of thesis is dedicated to research with relation to this topic and to definitions of main computational equations necessary for experimental measurement. The choise of method for measurement based on available standards is an important part of this thesis. The main focus of thesis lies on measuring 5 combinations of clothes at different calibration temperatures and same temperature of manikin surface. Then data are examined and also the analysis of uncertaities and repeatability is maked. According to assupmtion , the independence of value of heat transfer coefficient to ambient temperature is comfirmed and calculated heat resistance of every single clothes is compared to existing wardrobe for system iHVAC. The outcome of this thesis is specificied and completed virtual wardrobe which serves to prediction of thermal comfort in car.

Syfte: Syftet med studien är att få en inblick i hur färgtemperaturen kan påverka personers trivsel i bostadsområden. Detta är för att få en förståelse om hur ljusets färgtemperatur påverkar personers trivsel, positiva eller negativa effekter och vilka skillnader som syns med det olika färgtemperaturerna. Metod: Två metoder användes i studien. Ett frågeformulär skapades med 8 självtagna bilder med tillhörande frågor. Efter att deltagarna svarat på enkäten, genomfördes intervjuer med fem deltagare som valdes ut genom hur det svarade på frågorna och fick utveckla sina svar. Resultat: Resultaten visar att det finns en skillnad mellan varmt och kallt ljus, i hur det påverkar trivseln. Hur det påverkar trivseln beror dock på vad deltagare anser själva är en trivsam belysning. Ur frågeformulär var det en stor variation av deltagare som kopplade låg färgtemperatur till komfort och hemlik atmosfär. Högre färgtemperaturer kopplades mer till trygghet och modernt ljus. Ur intervjuer visade resultatet att fler deltagare föredrar lägre färgtemperatur i bostadsområden, då det känns mer behagligt och mer passande. Färre antal föredrog högre färgtemperaturer och kopplade det till att det lyser upp mer av omgivningen och blev mer följsamt för ögat. Deltagare kopplade mycket till omgivningen då bilderna visade olika områden. Mycket hus, bilar, belysning ifrån hus och grönskan bidrog mycket till att deltagare valde bilderna och kopplade det till hus ljuset spred sig i omgivningen.  Konsekvenser: Studien ger kunskap om färgtemperaturens roll för utomhusbelysning och vikten av den. Detta gynnar boende och gående inom bostadsområden. Genom att veta vilken färgtemperatur som föredras, kan belysning projekteras och planerare kan skapa den belysning som befolkningen anser är nödvändig och trivs bäst med.  Begränsningar: Studien är begränsad till att undersöka endast färgtemperatur i bostadsområden. Intervjuer genomfördes på distans i digital plattform, med hänsyn till rådande situation av covid-19. / Purpose: The purpose of the study is to gain an insight into how colour temperature can affect people's well-being in residential areas. This is to gain an understanding of how the colour temperature of light can affect well-being, whether it affects positively or negatively, if there are differences and in what way it differs. Method: Two methods were used in the study. A questionnaire was created, with 8 self-taken pictures with additional questions. After the participants responded to the questionnaire, interviews were conducted with five participants who were choose by how they answered and were allowed to develop their answers. Findings: The question asked had a broad answer. The results show that there is a difference between low and high colour temperature, how it affects well-being. However, how it affects well-being depends on what the participants consider to be a pleasant lighting. From the questionnaire, there was a large variety of participants who linked low colour temperature to comfort and homely atmosphere. Higher colour temperatures were linked more to security and modern light. From interviews, the results showed that more participants prefer lower colour temperature in residential areas, as it feels more comfortable and more appropriate. Fewer numbers preferred higher colour temperatures and linked it to the fact that it lit up more of the surroundings and became more compliant to the eye. Participants connected a lot to the surroundings as the pictures showed different residential areas. The pictures included a lot of houses, cars, lighting from houses and greenery, which contributed a lot to participants choosing the pictures and linking it to how the light spread in the surroundings. Implications: Conducting a study entails knowledge within the role of colour temperature for outdoor lighting and the importance of having it. This benefits residents and pedestrians in residential areas, by knowing which colour temperature is preferred, lighting can be projected, and planners can create the lighting that the population considers necessary and are most comfortable with. Limitations: The study has mainly focused on the colour temperature in residential area. Interviews were conducted remotely on a digital platform, considering the prevailing situation of covid-19.

This paper summarizes the problems of human thermoregulation and its measurement, with a focus on the method of indirect calorimetry in resting conditions at different ambient temperatures and during physical activity. It also introduces the issue of human thermal comfort and the methodology of its monitoring using thermal manikin. It describes PowerCube Ergo (Ganshorn, Germany) and Cardiovit AT-104 (Schiller, Switzerland), the diagnostic devices used to spiro-ergometry measurements. It introduces the options to export data. The work proposes the protocol for measuring the thermoregulation of the small group of volunteers, which is realized by the practical part. According to the same protocol is monitored thermal comfort of the thermal manikin. In MATLAB is created the application, allowing clear analysis of measurement records. The data are evaluated and discussed.

This diploma thesis focuses on a possibility of introducing of assistance services in medical facilities or a setting up of a new subsidiary company for these services that increase a comfort for patients. It contains the instructions how to realize the comfort of the health conditions which is provided by the health care system in the Czech Republic. It specifies a method that increases a performance of an additional medical facility service.

My concept of a premium car conforms to all the requirements of the premium car segment. The car should at first sight look majestic. Strong styling is supplemented with luxury elements. The applied engine comprises contemporary technological transition to alternative engines. What makes this project more conceptual is taking advantage of advanced technology. This diploma project is not designed for any known car manufacturer. This method is demanding because the final concept cannot be associated with any known brand and at the same time offers maximum freedom of styling.

This thesis deals with an experimental determination of heat transfer coefficients from the surface of the thermal manikin. The main focus of the work lies on separating radiative and convective heat fluxes from the surface of the thermal manikin. Both nude and clothed, standing and seated postures were investigated respectively. The tests were conducted in a constant air temperature (cca 24°C) and a constant wind speed (cca 0,05 m.s-1) environment. The major part of the radiative heat flux was eliminated by a low emissivity coating applied to the surface of the nude thermal manikin, and in the case of clothed manikin by a low emissivity two-piece dress. Favorable results were achieved only in the case of the nude manikin measurements. The measurements were performed across 34 zones that logically represent parts of a human body. Experimental work confirms theoretical expectations in the means of a heat transfer. In addition, the results of this work were compared to results of a similar experimental work. The outcomes of this thesis provide essential information in order to create detailed computational models of a thermal environment. Such models require anatomically specific, separate values of convective and radiative heat transfer coefficients.