The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Varje år genomförs ungefär 3,5 miljoner personlighetsprofileringar med Myers-Briggs Type Indicator®, MBTI ®. Det gör instrumentet till ett av de mest använda psykologiska testen i världen och det innebär att lika många människor får en etikett på sin personlighetstyp som kan användas på olika sätt. Det finns studier, till exempel av Carlyn, som talar för att MBTI är ett pålitligt instrument, men det finns också studier, till exempel av Pittenger, som hävdar motsatsen. James Michael menar att enbart MBTI ger en alltför inkomplett bild av en ledares beteende. Kanske är det klokt att komplettera MBTI med andra testinstrument för att få en komplettare bild av en individ. En modell som skulle kunna komplettera MBTI är motivationsteorin Self-Determination Theory, SDT, och tillhörande delteori General Causality Orientation, GCO.

With the advance in computer and network technologies, multimedia systems and Internet applications are becoming more popular. As broadband network is prevailing, more clients are able to watch streaming videos or to play multimedia data over the Internet in real-time. Consequently, there is an increasing demand in the Internet for streaming video systems. As the run-time environment of such applications tends to be dynamic, it is imperative to handle transient overloads effectively. The goal of this work is to develop an algorithm that would provide a robust and controlled behavior of the video system so that important data is delivered on time to the video clients.

Detta är en rapport av ett examensarbete i Energiteknik, vilket har gjorts i form av en energikartläggning av företaget Martinsons Trä AB i Bygdsiljum. Vidare är detta arbete en del i NV Eko (ett näringslivsinriktat samverkansprojekt riktat direkt till företag och kommuner i Norr- och Västerbotten). Syftet med rapporten är att ge en djupare bild av hur energin används på Martinsons Trä AB:s sågverk i Bygdsiljum, genom att kartlägga energianvändningen på företaget, mer specifikt elanvändningen. Vissa prioriteringar gjordes utifrån produktionen, och delar av fabriken kartlades.För att kartlägga användningen av elektricitet har mätningar gjorts, data inhämtats och samråd med anställda hölls.Årsanvändningen uppskattades genom att mäta momentan elanvändning och sedan använda dessa siffror för beräkningar av totala användningen. Resultat av detta arbete innefattar statistik över kartlagda fabrikers elanvändning samt en rad åtgärdsförslag.

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

The purpose of this master thesis is to construct a steering transmission, for a trackedvehicle, containing two hydraulic circuits which are connected. The steeringtransmission should be mechanical to avoid steer-by-wire.BAE Systems Hägglunds has in an earlier study examined a system with two hydraulicpumps and one hydraulic motor, but the safety of the system wasn?t sufficient.To achieve sufficient redundancy there must be two hydraulic motors, which arecontrolled separately. When the two systems are connected in one point, this point is acritical part of the system because it directly affects both circuits. If one of the hydrauliccircuits fails the other should be able to operate independently as a steeringtransmission.

The term euthanasia is derived from the Greek terms eu meaning good and thanatos meaning death, "good death". The penetrating captive bolt is an effective method of euthanasia, when use of drugs is inappropriate. The horse becomes immediately unconscious and falls to the ground. First after the blood is emptied from the body the horse is dead. The use of injectable euthanasia agents is a rapid and reliable method of performing euthanasia. The aim is to stop the flow of oxygenated blood to vital organs and tissues. The muscle relaxants may be used either in combination wih or following an anaesthetic dose of barbiturate, their use use as a sole agent is totally inhumane.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

Lyckeby Starch AB is a farmer-owned company that produces products based on potato starch. In order to increase their production efficiency and their international competitiveness the company is investigating the possibilities of keeping their factories open longer. To achieve this, potato has to be stored for a longer period of time than what is practiced today. Starch potato is usually stored in large piles covered by straw and plastic, either in the field or on the farmyard. The objective was to examine in what way starch yield (starch content*tuber weight) in three different potato varieties was affected by storage in two different types of storage piles. The potato was stored for three months in total and starch content and tuber weight were controlled throughout the period. Stored tubers were also visually examined and prescense of mechanical damage as well as wet rots and dry rots was recorded. Bacteria and fungi were isolated and identified. In general, varietal differences were greater than differences between the storage piles.

The aim of this work is to understand the recruitment of candidates to the local representative assembly in the municipality of Täby. The method used is qualitative interviewing, of a total of eight local politicians in Täby. The theory in which this work rest upon is based on a new-institutionalist perspective. Of great importance is the thoughts of the politicians involved in the recrution process, what do they think were the reasons that controlled the order of priority in the party list among the pool of candidates? Were there any obstacles for minorities in the politics like for example foreigners, women or young people? The study is taking it?s departure from the politicians who candidated in the election of 2002-2006 and the ones which are candidating to the election this coming autumn.In conclusion the aim is to understand the reasons that gives some of the candidates electable places to the assembly, and what the actors themselves think are the conclusive qualities that matters the most.

Antalet människor som känner sig stressade idag stiger i takt med det ökade tempot och de höga kraven både i samhället och inom arbetslivet. Därför är det viktigt att identifiera framgångsrika sätt att motverka och reducera stress. Syftet med denna studie var att undersöka individer som bedöms arbeta i en stressfylld miljö men som inte anses påverkas negativt av stress. Vi ville undersöka vad dessa människor gör och hur de tänker när de hanterar en stressfylld situation på arbetsplatsen. Vi ville också undersöka vilka andra faktorer som påverkar deras förmåga att hantera stress samt hur de lärt sig att hantera stressfyllda situationer.

According to the curriculum the teachers have a responsibility to adjust the activities in the classroom in order to suit the pupils and to give them the means of assistance the pupils need to be successful in their learning. The teachers should also stimulate the interest to learn and support the pupils? self esteem. One of the problems a dyslectic pupil faces is an often weak self esteem. Another is the weak phonological awareness which makes it hard to fully understand the context and to recognize different phonemes when writing.

After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.