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.

The purpose with this qualitative interview-study was to try, from the carer´s point of view, to describe the meaning and the essence of the good meeting. The participants were selectively chosen and were all women of varying life- and professional experience. They were interviewed with four interrogative forms that dealt with the experiences of the meaning and the essence of the good meeting. The analysis of the contents of the four interviews produced five themes: the meaning and the essence of aware presence in the good meeting, the meaning and the essence of the personal alliance, the carer's need of being seen and getting appreciation, the courage to bring up insulting behaviors while still preserving the relationship, personal qualities of the care. Aware presence was to be a main theme through out the meeting.

The purpose of my essay is to highlight the various dilemmas that can occur in the preschool during the moments of guided reflection but also the opportunities it can provide. I am using my own practical experience from situations where care for the children can be questioned and needs to be considered in comparison to the further development of the preschool teachers and with them the entire organization. In my research, I have chosen to highlight the importance of guided reflection, the importance of reliable and secure relationships for children and how these can be eradicated, and finally the importance of ethics for the preschool-teacher?s actions in a given situation.Key questions in my text are; What role does the reflection have in the work at the preschool? How are children affected while this is happening? How important is close and secure relationships for young children and how can they be affected? How can one find a balance between care and learning?By writing my essay I reflect on myself and my own actions. This leads me to a greater selfawareness and greater understanding of my own feelings and my role in the dilemmas I face in my profession.The conclusion of my work is that the preschool organization is not given and it can be constructed in many different ways.

Movies are a part of everybody?s, including student everyday life. Teachers have to give their students the tools and means to critically examine movies and media as a whole. This study aims to examine how seven teachers in southern Sweden didactically motivate their use of movies; specifically entertainment features in the history subject. The theoretical framework of this study is Knud Illeris theories about the three dimensions of learning.

The purpose of this thesis was to make an energy survey and quantify energy flows of individual unit operations associated with the biogas production in Uppsala Vatten och Avfall AB:s biogas plant, located at Kungsängens gård. Moreover, large consumers of energy would be identified and analyzed. The objective of this energy survey was to obtain a detailed understanding of the energy use in the biogas production.The energy survey was divided into two parts: electricity and heat. Each part was treated separately and with somewhat different approach. To estimate the electricity usage during the projcet the rated power of each selected unit operation was noted and multplied with thenmeasured time of usage.

The purpose of this thesis was to make an energy survey and quantify energy flows of individual unit operations associated with the biogas production in Uppsala Vatten och Avfall AB:s biogas plant, located at Kungsängens gård. Moreover, large consumers of energy would be identified and analyzed. The objective of this energy survey was to obtain a detailed understanding of the energy use in the biogas production. The energy survey was divided into two parts: electricity and heat. Each part was treated separately and with somewhat different approach. To estimate the electricity usage during the projcet the rated power of each selected unit operation was noted and multplied with the measured time of usage.

Abstract          Background: End of life is difficult to establish in patients with dementia and many patients die due to complications related to the disease. To document that care are palliative in this group of patients is not common among nurses and physicians. This may depend on that the palliative course is extended and not similar to the palliative course common among patients with cancer. Aim: To describe how the registered staff in nursing homes document the care of persons with dementia in a late palliative phase. Method: A retrospective record study with a deductive approach.

Växthus används för att ge ett bättre odlingsklimat åt grödor och växter. För ytterligare förbättring av förhållandena används växthusvävar som exempelvis kan reglera temperatur, fuktighet och ljustillförsel. Väven som behandlas i denna rapport är en så kallad energiväv som främst har till uppgift att minska energiåtgången vid uppvärmning.När väven är fördragen nattetid, ökar luftfuktigheten då grödorna avger fukt dygnet runt. Fukten kan kondenseras mot energiväven, vilket gör att det bildas droppar på väven som kan falla ned på växtligheten. Den höga luftfuktigheten kan medföra svampsjukdomar och i övrigt också bidra till att tillväxten avstannar.

It takes a very long time for ionizing radiation of used nuclear fuel toreturn to a natural background level, for this reason one of the requirements for theselection of the location of a repository was that the environment as well people'shealth would be protected from the harmful effect of radioactivity. This requirementmeans that the waste must be isolated in a geological formation. In Sweden therepository will be built in the crystalline bedrock. The location for the Swedish nuclearfuel repository at nearly 500 meters depth at Forsmark in Östhammar was decided 3June 2009. The repository will be located at Söderviken, close to the Forsmarknuclear power plant in a 1.90 billion year old bedrock that will accommodate 12,000tons of spent nuclear fuel.

The aim of this literature study was to give a clear picture of what gastric dilatation-volvulus is, and how the acute- and postoperative treatment and care is managed. The general aim is to support and help the veterinary technicians in their clinical work. Gastric dilatation volvulus is always an emergency. The primarily goal when these dogs are hospitalized is to establish an adequate cardiovascular function. This is done by immediate intravenous fluid therapy followed by decompression of the dilated stomach.

Syftet med denna uppsats var att synliggöra hur pedagoger uppfattar sitt eget genusarbete, deras tankar och synsätt kring hur de arbetar mot en jämställd förskola.I forskningsbakgrunden fokuseras det på att förklara begreppet genus närmre. Det definieras vad skollagen säger om genus och jämställdhetsarbete och vad det innebär för dem som arbetar som pedagoger inom förskolan i dag. Sedan beskrivs även hur pedagogers arbete med genus kan se ut på förskolan och pedagogernas arbete berörs genom relevant litteratur. Metoden som valdes för att synliggöra pedagogerns tankar kring sitt eget arbetssätt var kvalitativa intervjuer med semistrukturerade frågor. Vid intervjuerna användes inte en ljudupptagare utan stödpunkter antecknades under intervjuns gång.Resultatet visade att de flesta pedagoger inte tyckte att de uppnådde målen enligt läroplanen och att de inte finns tillräckligt med kunskap inom arbetslaget för att det skall ske.

The purpose of the paper is to show some possible factors that affect the animators? choices when working on photorealistic animation based on references. Research in computer graphics has since 1970 had as a main goal to achieve photorealism. When working on 3D-production for film, animation is a part of the process. This part aims to give life to digital characters, among other things.

Boplatsvallar, often translated as semi-subterranean settlements, is an ancient monument with a diffuse definition. Defined as ?embankments that partially or completely surround a often lowered/dug down surface- this category of ancient monuments is also made up of a former category which traditionally was interpreted as winter settlements from the late Stone age in Sweden. This view of the ancient monuments carried over, to a certain extent, to this new definition. Should this be the case, that this category of ancient monuments are remains of winter settlements,  used recurringly over an extended period of time, then they should exhibit similar signals in regards to the distribution of the anthropogenically altered soil chemical and soil physical properties at the sites.The area around Lillsjön, Anundsjö parish in Ångermanland, have four boplatsvallar located separately in the regional area.

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

The purpose of this project is to survey the presence of folk expressions, i.e. proverbs, proverbial expressions, wellerisms and familiar expressions, in some of the realistic children?s books by Astrid Lindgren. The purpose also includes the study of the contextual and pragmatic functions of the expressions as well as how the expressions are integrated into the text by the change of the formulaic standard structure. The contextual and pragmatic function concern when, how and why the expressions are used and who the users of the expressions are.