Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Studies have shown that politicians are significantly more likely to become victims of violent crime than other citizens in Sweden. In fact increasing political rank and engagement are directly proportionate to increased risk for violence. Threat towards politicians is not only dangerous to the individuals involved but also to the democratic system as a whole.Political scientists the world over have done a lot of research on democracy, but I have been unable to find a single method or theory that examines how violence, threat and harassment affect political leaders and democratic systems.The aim of this study is to expand the existing model made by Tommy Möller, professor in political science. In his model he presents 11 factors that affect political leaders ability to act. My aim is to develop his model by adding a 12 th factor ?violence, threat and harassment?.

This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

This study examines the cultural factors which necessitated the establishment of The Music Archives of Småland in 1991 in the city of Växjö. I wanted to know the importance of the local music tradition and the role of those people who worked to create an institution such as this. In order to do this I interviewed the chief collector of early folk music, Magnus Gustafsson, and made use of literary sources to devise questions and evaluate the results of the exercise. In this study I have made use of a model of a musical culture in a society, created by Lundberg and Ternhag, based on the theory of cultural fields by Pierre Bourdieu. According to this model, the stature of a musical culture gives different forms of musical expression certain roles, but these roles can be remodelled, reflecting perhaps political or ideological influence.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

The forecast ability of four well-known exchange rate models for theSwedish krona is tested in this thesis. The models that are tested arethe purchase power parity, the real interest differential model, thesticky-price model and a productivity model. In addition to thebenchmark, the random walk, they are also compared to each other.They are all tested on three different horizons one quarter, two quartersand four quarters. The mean squared forecast error criteria and thedirection of change criteria are used for evaluation of the forecastability. Only in a couple of cases are the forecast ability of thetheoretical based models significant better than the random walk..

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements.

The purpose of this study was to evaluate Komm-A, a model for usingcommunication books in clinical practice for people with aphasia. The studyconsisted of two group studies and one case study. One of the group studies had apretest-posttest design and consisted of nine couples; a person with aphasia andhis/her communication partner. The material used was Quality of communicationlife scale (QCL), Communicative effectiveness index (CETI), Goal attainmentscaling (GAS), and a questionnaire to the communication partner. The other groupstudy consisted of seven speech-language pathologists who worked with thecouples according to the Komm-A model.

Detta examensarbete har undersökt vilka möjligheter som skapas genom att använda BuildingInformation Modelling (BIM) för Livscykelkostnadsanalyser (LCCA). Arbetet beskriver förstLCCA och sedan hur BIM samt öppna standardiserade dataformat kan användas för LCCAoch för kvalitetssäkring av data. Till sist visas hur ett verktyg som räknar ut LCC direkt frånen byggnadsmodell kan utformas. Genom att kunna synliggöra konsekvenserna av olikalösningsalternativ och göra kvalitativa LCCA erhålls genomtänkta lösningar och medvetenhetom de framtida förvaltningskostnaderna. För en byggherre som också ansvarar för driften kandessa alternativsvärderingar och analyser leda till betydligt lägre förvaltningskostnader.

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

The first part of this essay is about a single-family house that we have planned and projected. Thesecond part is a deeper study in ways to further insulate windows when they are not in use.In the first part the building?s design and its most important construction elements are described.The planning of all major installations (heating, domestic water, ventilation, sanitation, electricity)are reported so that one can in principle start construction of the house. In addition there arecalculations done on the building?s energy management.The result is a two stored house angled toward the south.