Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

Syftet med denna studie är att undersöka om det är möjligt att redan vid tidig ålder predicerasenare läsning. I studien undersöks om barns fonologiska förmågor, RAN och vokabulär vid 4års ålder kan predicera senare ordavkodning/stavning respektive läsförståelse vid slutet avårskurs 1. Hypotesen är att fonologi utgör en viktig del av avkodning (Lundberg, 2009; Castle& Coltheart, 2004; Goswami, 1993) medan vokabulär är en betydelsefull del för läsförståelseoch språkförståelse (National Reading Panel, 2000; Clarke et al., 2010)Teori för studien utgörs främst av lästeorin The Simple View of Reading (Gough & Tunmer,1986). En teori som betraktar läsning med utgångspunkt i två aspekter, avkodning ochförståelse. Ytterligare en bärande teori för studien är en utvecklingsmodell för ordavkodning(HØien och Lundberg,1999).Metod I undersökningen används kvantitativ data.

This thesis project has been written and accomplished in cooperation with HABO AB. The objective of the project was to develop a standard stated packaging system. The background to this is that HABO is not pleased with the system currently in use. The system which HABO is currently using consists of to many sizes. The largest benefit of a standard stated system is that it becomes much easier to organize the packaging with the aid of a computer program.

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.

AbstractTitle:?It?s time to break the rules?, Female writing in a post revolutionary Egypt Year: 2013Author: Teresa Egfors GergesKeywords: the modern Arabic short story, Egyptian female writers, the Egyptian revolution, romanticism, realism, modernism, Modern Standard Arabic, Cairo Arabic.The purpose of this essay is to analyze four stories, written by Egyptian women and published after the Egyptian revolution, namely; A?wal mimm? yanbagh? and Qi??a shatwiyya by Hanan Elbadawi and Bint r?gil and Sam?ra ?-?ar?b?sh? by Shaimaa Elmaria. The stories of the essay are analyzed by the questions:? What are the themes? ? What kind of language and style is it? ? What are the messages?The essay is based on a comparing analyze, the stories are especially analyzed by Sabry Hafez? theories about the modern Arabic short story. Interviews with the two writers have been made.

Intergovernmental Panel on Climate Change (IPCC) recognizes glaciers as the best land-indicator of climate change. A variety of studies have concluded, using both modeling and field studies, that above all climate parameters precipitation, particularly winter precipitation, and summer temperature controls the change in glacier mass balance. With global warming almost all glaciers on Earth are losing mass. In this study, the summit-glacier constituting Kebnekaise's south summit (called the Southern-summit henceforth), Sweden's highest point, is studied to see how it is affected by winter precipitation and summer temperature during the period 1968?2013.

Background. Immunohistochemistry is a useful method in the differential diagnosis between pleural mesotheliomas and metastatic adenocarcinomas in the pleura. Cytokeratin 20 and 7 have been used successfully as markers in studies determining primary location of adenocarcinomas from metastases. The current study is a complementary research of archived paraffininbedded material of cases with cancer origin. This study contributes a bigger statistical material that may facilitate the search for unknown primary site of adenocarcinoma by identification of metastatic cells in the pleura.Methods.

The aim of this paper is to find an algorithm to establish and maintain a virtual enclosure around a mobile unit. The area may take any form and should be scalable up to and including national borders. The enclosure is managed on the mobile unit. The target system is Android. Smartphones, tablets and more recently, cameras is examples of mobile units.

Aim and starting point: The aim of the Bachelor thesis is to examine and define the paramount knowledge Chinese businessmen need in order to succeed with their establishment in Sweden. The authors also seek to answer what incentives attract Chinese businessmen to come to Sweden, as well as how Chinese establishments in Sweden can be predicted to appear in the future.Results/conclusions: The study outlines key areas in which Chinese businessmen should have knowledge in order to succeed with their establishment in Sweden. The results also gives an indication on how Chinese business establishments in Sweden will appear in the future, into which areas the Chinese mainly invest/establish in, as well as why and how these are done. On the basis of this material the authors generate proposals for educational packages which among others can be sold to Chinese businessmen.Knowledge overview: Here relevant theory connected to the area of study is presented. The knowledge overview presents the Swedish in relation to the Chinese perspective in areas such as: culture, hierarchy, relations, Face, communication, HRM, education, CSR and labour law.

The aim of this paper is to find an algorithm to establish and maintain a virtual enclosure around a mobile unit. The area may take any form and should be scalable up to and including national borders. The enclosure is managed on the mobile unit. The target system is Android. Smartphones, tablets and more recently, cameras is examples of mobile units. A modern mobile unit is part of a computer network.

Scania är en globalt ledande tillverkare av tunga lastbilar, bussar samt industri- och marinmotorer. Bussverksamheten utgörs av bussar för turist-, linje- och stadstrafik och står för 10 procent av Scanias totala försäljningsintäkter. I dagsläget utvecklas och tillverkas endast busschassier på Scania men för att erbjuda kunden kompletta fordon samarbetar Scania med utvalda karosstillverkande företag. Scania strävar efter att utveckla bussar med fokus på ergonomi, användarvänlighet och kvalitet. För att utveckla en förarplats med användarvänlig inredning krävs ett gediget underlag som grundas på ergonomiska och kognitiva riktlinjer samt chaufförers behov och önskemål.

During the spring semester 2012 Robin Westlund has accomplished ?Controlled interaction for more creative meetings - Summit Flexiwall? with the individual focus on social communication based on visual interaction in future office. The project was a part of the course Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which includes 22,5 ECTS Credits. The course is a part in the program Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.Assigner of the project was Moelven Eurowand AB with their head office in Örebro. The company manufactures and assembles entire room solutions for offices.

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

This thesis explores the narrow spaces between closely built houses in the over 300-year-old wooden town center of Mariestad, Sweden, and their potential as time capsules and sources of knowledge in cultural-historical building investigations. By interpreting well-preserved carpentry work on a facade in one of these spaces, the study aims to provide an example of how these preserved spaces can serve as a source of knowledge and understanding of craftsmanship and the history of the place. The thesis also addresses the municipality of Mariestad's work with cultural heritage, as well as maps out more of these potentially interesting interstitial spaces. Old Swedish wooden towns possess a high degree of uniqueness both nationally and internationally; nevertheless, they are subjected to relatively significant threats of demolitions and substantial changes, often in the form of many smaller restorations or changes over a long period of time. The focus of the case study is a window from the 16th or 17th century and the facade's old, hand planed wooden cladding.