This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Aim. The aim of the study is to highlight Dutch nurses? opinions about assisted death. Background. Since 2002 it has been legally justified for physicians to assist a patients? death in the Netherlands.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

This report is a joint venture with SCA Skog AB in the Jämtland forest management area. The company is a major player in the timber market in northern Sweden, and also a large business globally with offices in over 100 countries. The purpose of the study was to find out how timber suppliers want feedback/follow-up after completion of timber business. To determine this, a questionnaire survey was sent out to 75 landowners who supplied the wood for the company during the past year. The questionnaire consisted of a total of 15 questions with the opportunity to comment on certain issues.

AbstractThe indoor environment affects the human performance. Noise pollution, poor lightning and coloring are some of the factors that affect our work performance. The human is also affected by the air change and temperature, these factors are in most buildings possible to adjust and through this make economic savings. To find out about the indoor environment in the O-building a questionnaire was handed out, measurements/surveys and an interview was also made. 108 questionnaires where handed out to employees and students.

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to evaluate the current design and our suggestions we decided to use two questionnaires .

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to evaluate the current design and our suggestions we decided to use two questionnaires .

Body esteem is the affective aspect of body image, which is shaped by social experience. Compared with men, women have a more negative body image, which is more frequently correlated with depression and dysfunctional thoughts, especially in the case of eating disorders. The purpose of the present study was to examine gender differences in body esteem and its subcategories, and to find out whether there exists a stronger link between negative body esteem and higher levels of dysfunctional thoughts in women. The relationship between body esteem, dysfunctional thoughts and mental illness was examined. Participants were 73 college students doing social sciences and sports training educations.

Intimate partner violence (IPV) is a recognized social problem. The IPV is common in all types of intimate relations, this essays purpose was focused on the violence performed by women against men. To find the social workers conceptions the study conducted a survey sent to local social service in Sweden. The essay had a statistic approach to visualize the social workers conceptions, and a discursive approach to focus on the language used in text answers. Different aspects of the violence were explored to find the conceptions.

This report describes an investigation of the indoor climate in two different workspaces. Since we a big part of our lives are staying indoors in artificial environments, and more particularly in our workplaces, we think it would be interesting to do this investigation. The technical solutions for air treatment systems began with simple natural systems without fans and where the thermal rise of the air applied. In modern time is technical air treating systems used to take care of the fresh air supply. This type of units can supply filtered air with the right temperature to the building. Well-functioning ventilation is essential to bring clean fresh air to the room and effectively remove impurities without sound- or draught problems. The indoor climate is relevant for the output capacity.

LEXION is the name of the largest series of combines made by the CLAAS factory in Germany. LEXION was introduced on the Swedish market 1996 and was for sale in Sweden from 1997. LMB have sold over 400 LEXION-combines in Sweden. In cooperation with the Swedish general agency we decided to make a market research on the Swedish LEXION-market. The questionnaire was supposed to give answers about capacity and technical equipment. Before I made the questionnaire I studied manuals and combines. I got 81 answers of about 325 questionnaires. That makes 25 % reply frequency.

Bakgrund: Kvinnomisshandel är ett stort problem och leder till stora hälsoproblem för dessa kvinnor och även deras barn. Syftet med denna litteraturstudie är att belysa hur sjukvårdspersonal kan upptäcka och stödja kvinnor som utsätts för misshandel av sin partner. Metod: Litteraturstudien innehåller 15 kvalitetsbedömda, vetenskapliga artiklar som motsvarar syftet. Resultatet visade att kvinnor som utsätts för misshandel påverkas negativt. Det finns stora kulturella skillnader om ämnet hos både patienter och sjukvårdspersonal.

Bakgrund: Missfall är en vanlig komplikation i samband med en graviditet. Orsaken till missfall är flera och under ett pågående och hotande missfall finns ingen förhindrande behandling. Händelsen är ofta fysiskt odramatisk, men kan påverka föräldrarna emotionellt. Då det är kvinnan som blir fysiskt drabbad och därmed är patient, blir kvinnans partner i denna händelse ofta bortglömd. Både inom samhället och vården underprioriteras missfall och därmed kan upplevelsen hos föräldrar förbises. Syfte: Syftet med denna litteraturöversikt är att undersöka föräldrars upplevelse i samband med ett missfall.Metod: En litteraturöversikt som är baserad på tolv vetenskapliga artiklar.

Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor?s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor?s negotiation strategy against the client and the auditor?s objectivity.Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey.