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.

SammanfattningDenna uppsats undersöker möjligheterna att bedöma en akties framtida risk och avkastning med hjälp av nyckeltalen soliditet och marknadstillväxt. För att göra detta undersöks företag noterade på Stockholmsbörsen under perioden 2004-12-31 till 2006-06-30. Analysen görs med hjälp av linjär regression och visar att nyckeltalen inte har något signifikant samband med risk och avkastning med reservation för ett lågt men signifikant samband mellan marknadstillväxt och beta på 5%-nivå..

Abstract The increased focus on social capital theory has made its way into labour economics. This has led to the creation of a vast literature about the use of networks and informal search methods in the labour-market, a literature that to some extent also deals with immigrants search behaviour and their relatively high unemployment rate. Characteristic for the literature in the area is the lack of analysis of actual networks. Which types of contacts do these networks contain; how are the networks used in the labour-market; and which type of network generates a high amount of social capital. These questions are important for the general understanding of how social capital functions, within the labour-market, but also for the understanding of how immigrants use their networks in order to find themselves jobs.

In this master's thesis the problem of determining the uncertainty for an estimator of an unknown parameter is considered. The case we study is the estimation of gravity using a reversible pendulum. This involves the estimation of the point where two regression lines intersect. The estimated gravity is a function the coordinates of this point. One way to determine the uncertainty of this estimator is to use bootstrap methods.

Problematiken med alkoholkonsumtionen och berusningsmönstret hos svenska skolungdomar är ständigt i medias övervakning. Syftet med denna rapport har varit att undersöka betydelsen av föräldrars inställning till alkohol och vilken inverkan den har på ungdomars alkoholkonsumtion samt berusningsmönster. Detta är viktigt för kunna att arbeta preventivt mot missbruk och alkoholproblem hos ungdomar.Många tidigare studier visar på att vänner och familj är det som har störst påverkan på ungdomars alkoholkonsumtion. Detta gör att de teoretiska utgångspunkterna som använts i studien behandlar dessa fenomen; den kulturella ansatsen, identitetskapandet samt teorin om social inlärning som sker inom familjen. På grund av avgränsning så fokuserar denna studie endast på hur föräldrarna påverkar alkoholkonsumtionen.Studiens frågeställningar har besvarats genom en statistisk analys av Stockholmsenkäten (från 2008).

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

ABSTRACT Title (English): New technologies, same needs? A qualitative research of media usage in two generations, in the light of modern uses and gratifications research Title (original): Ny teknik, samma behov? En kvalitativ undersökning av två generationers mediebruk i ljuset av den moderna bruks- och belöningsforskningen Language: Swedish  Author: Frida Ivansson Tutor: Sven Ross Course: Media and Communication Studies, Bachelor's Thesis.  Period: Spring term 2013 University: Department of Journalism, Media and Communication (JMK) atStockholm University Purpose/Aim: The purpose of this paper is to, in the light of todays uses and gratification research, highlight the differences in media use in adolescents and adults. I focus on the informants' television viewing and I compare this cross-generational, and in relation to other media use. Material/Method: The method I used in this thesis is qualitative interviews. My choice fell on this method because I believe it to be the most suitable for obtaining the data needed.

Examensarbetet studerar möjligheterna att använda en statisk cross hedge för att prissäkra etanol. Situationen som analyseras är hämtad från Lantmännen Agroetanol. Agroetanol är Sveriges största producent av etanol och driver den första anläggning i Sverige där vete omvandlas till etanol. Anläggningen är Sveriges största och byggs för närvarande ut så att kapaciteten kommer under år 2008 kommer att öka med 300 procent. Priset på spannmål har stigit dramatiskt under år 2007 samtidigt som etanolpriset har sjunkit något.

ABSTRACT Title (English): New technologies, same needs? A qualitative research of media usage in two generations, in the light of modern uses and gratifications research Title (original): Ny teknik, samma behov? En kvalitativ undersökning av två generationers mediebruk i ljuset av den moderna bruks- och belöningsforskningen Language: Swedish  Author: Frida Ivansson Tutor: Sven Ross Course: Media and Communication Studies, Bachelor's Thesis.  Period: Spring term 2013 University: Department of Journalism, Media and Communication (JMK) atStockholm University Purpose/Aim: The purpose of this paper is to, in the light of todays uses and gratification research, highlight the differences in media use in adolescents and adults. I focus on the informants' television viewing and I compare this cross-generational, and in relation to other media use. Material/Method: The method I used in this thesis is qualitative interviews. My choice fell on this method because I believe it to be the most suitable for obtaining the data needed.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Live-weight at different ages for Swedish Holsteins (SLB) and for the Swedish Red and White Breed (SRB), and the correlation to heart girth and height at withers. The aim of this investigation was to study the live-weight changes and mature weight for the Swedish Red and White Breed (SRB) and for Swedish Holsteins (SLB), and to estimate the correlations between body weight and body measurements such as heart girth and height at withers, respectively. The material used was from one of the experimental dairy herds (Jälla) of the Swedish University of Agricultural Science. It included recordings on 293 dairy cows with information from 7142 weight occasions and recordings on 275 dairy cows with information of 557 heart girth measurements and 560 measurements of height at withers. The registrations were done during 1993-2002. There was a large variation in live weight between cows in different ages and lactation stages.

Denna rapport ger en bakgrundsbeskrivning av datainsamlingsföretaget Norstat och hur de genomför en tracking-undersökning med panel via internet. Vidare analyseras samband mellan variabler som beskriver personer som ingår i undersökningen och hur dessa personer besvarar undersökningen. I rapporten tas också reda på hur länge en undersökning behöver vara igång och om inkomna svar skiljer sig åt beroende på när en person har svarat. En ingående beskrivning av bearbetning och de variabler som ingår i det använda datamaterialet kommer också att ges. Tidigare forskning med anknytning till paneler och webbundersökningar tas upp för att ge läsaren en nyanserad bild av för- och nackdelar med webbundersökningar.Logistiska regressionsmetoder har använts för att utreda vilka variabler som påverkar om en person besvarar undersökningen eller ej, samt vilka variabler som gör att en person besvarar undersökningen tidigt eller sent.

Landstinget i Kronobergs län utförde 2006 en enkätundersökning bland elever i årskurserna 5, 8 och gymnasiets årskurs 2. Datamaterialet för gymnasieeleverna har studerats i detta arbete där den psykiska ohälsan och alkoholkonsumtion varit i fokus.Det statistiska arbetet är uppdelat i tre delar: Metodbeskrivning, hantering av programmet SPSS samt en undersökning av gymnasieelevers psykiska ohälsa och alkoholkonsumtion. I metodbeskrivningen har metoderna dikotomisering, logistisk regression, Wald, faktorinteraktion och kategorisering beskrivits. För hantering av stora datamaterial samt för att kunna ta fram statistiska samband rörande psykisk ohälsa och alkoholkonsumtion har programmet SPSS använts och illustrerats i arbetet. De förklarande variablerna som varit mest inflytelserika mot den psykiska ohälsan var ?Tycker du att du är frisk??, ?Har du någonsin använt läkemedel tillsammans med alkohol i berusningssyfte? samt ?Trivs du med livet??.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The Effects of dietary biotin supplementation on hoof health in Swedish dairy cows - a controlled cohort field study. The aim of the present degree project was to investigate the effects of biotin supplementation on hoof health in dairy cows. The experiment was performed as a controlled cohort study in three commercial farms in western Sweden from January 2002 to October 2002. The cows were all housed in cubicle systems with transponder concentrate feeding systems. Within each farm the cows were allocated to either biotin or control treatment. The biotin groups received 20 mg of biotin per cow and day, starting 14 days before expected calving.