Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

Emmanuel Lévinas is one of the great ethics in the 20th century. His contribution to the philosophical discourse defies our thinking and behavior in a revolutionary way. He dismisses every categorization, every tematization, every moral based on an analytical reflection and compels us with an ethics that demands us not only to think, but to act and be responsible. The 21st century?s emphasis of the individual, globalization, plurality and the questioning of authorities has created new challenges for the individual who sees herself as the nave of morality.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The increased competition in e-commerce puts pressure on e-businesses which makes it even more important to influence the visitors on their e-commerce sites. An often overlooked marketing tool is atmospherics. With the increased focus on e-commerce from both traditional and new e-businesses this marketing tool becomes even more relevant. The aim of this thesis is to investigate how the atmosphere on an e-commerce site influences the customers' thoughts, emotions and behaviors. We examine the effects the level of stimulus on a website has on the customer's emotions, attitudes, intentions, behaviors as well as the relationship between these variables.

Mathematical models possible to simulate are of great importance in order to make successful projects in the aircraft manufacturing industry. An aircraft fuel system is very complex, containing pipes, tanks, orifices, valves and pumps. The principal of this thesis is using the tool Easy5, which no longer is considered reliable enough in terms of development and support. This thesis tries to evaluate the Modelica language as a possible alternative to Easy5. To make this evaluation, the components concerned in the fuel library in Easy5 are implemented to the Modelica language.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.

Abstract Apple Computers Inc. is known for their loyal and passionate followers. This study focuses on the brand communities and brand loyalty that is frequently seen among Apple customers. It focuses on the factors that create an apparent deep-set loyalty and passion towards their computers among Mac-users. This study contributes to a deeper understanding of why some consumers feel such a strong attraction to a company, its brand and its products.

Marinediesel has, to meet there customers needs for a suitable sterndrive to powerboats, developed a prototype. The prototype is currently in the testing phase. The opportunity to test the sterndrive under load inside the workshop has not previously been possible. Until now the drive has been tested in a test bench without any load on the propeller axle. The prototype has also been tested under real conditions mounted on a boat.The idea with my thesis was to create a test bench that can run around the clock in order to be able to test things like wear and service intervals and other things that require that the test interval is long.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

This thesis deals with numerical simulation of earth pressure against tubular bridges in the software Plaxis. Plaxis is a FEM (Finite Element Method) software based on numerical calculations for which approximate solutions are developed through an iterative process. The program is specifically designed for soil and rock mechanical tests, such as voltage and deformation calculations in soil.The Royal Institute of Technology conducted in 2005, field tests on tubular bridges of corrugated steel, which was part of Ersa Bayoglu Fleners PhD (Bayoglu Flener, 2009). She studied how two different tubular bridges deformed during installation and filling. Tests and measurements were made during filling.

HR yrket är en position som kräver stor spännvidd av kompetenser då de ska tillgodose både ledningen och medarbetarna. Deras yrkesroll är mångsidig då de ansvarar för de anställdas utvecklingsarbete parallellt med pressen att generera goda resultat för organisationsledningen. Många gånger innebär detta motstridiga krav, vilket i vissa fall skulle kunna leda till stressutfall och otydliga roller. Då relativt få studier behandlar HR rollen och dess stressnivå samt rollotydlighet ansåg vi att det krävdes ytterligare dokumentation. Denna studie undersöker samband och skillnader mellan upplevd arbetsrelaterad stress, rollotydlighet och emotionella copingstrategier för HR chefer.

This paper aims to, through a literature review, examine how to best design and adapt calf huts to meet the calf's physiological requirements and reduce the infection pressure for enteric and respiratory diseases. It illuminates how the calf relates to different temperatures and climate, which temperature control mechanisms it uses and its ability to perform these regulations, as well as providing a summary of the past decades´ research on the calf huts housing system. These two theory chapters, along with a concluding discussion, provide a better understanding of how to, especially in temperate climates, design the most suitable calf hut, which cater to the calf's both thermal comfort and physical health. The literature suggests that the calf's own temperature control works well to counteract the temperature outside the desired range, and that one of the most important factors rather is ventilation of a calf hut, which reduces moisture and pathogens. The conclusion of this paper is mainly that there is not an obvious way to place and construct a calf hutch and that most design principles contribute to both positive and negative effects simultaneously.

The aim of this paper is to investigate dominant beliefs and approaches to the "cultural entrepreneur" both within a public context, and also among business owners within the cultural field. What happens when ideas and attitudes in the public sector towards culture driven businesses meets the perspective of individual cultural entrepreneurs?This study is based on analysis of political documents about the cultural and creative industries (CCI) from the European union, national level and regional level. Interviews with six business owners in the field of culture and one representative of the Swedish region with the fictive name ?Alma? has been conducted.

AbstractTitle: Communications through Social media ? new challenges for organizations Kommunikation i sociala medier ? nya utmaningar för organisationerAuthor: Jenny Lilius Location: University of Kalmar Language: Swedish Number of pages: 46 (62 including appendix) Level: BA Thesis in media and Communications StudiesAim: The main purpose of this thesis was to explore what kind of challenges organizations face when communicating through social media. Because social media is a new phenomenon the thesis also examined how organizations active in Sweden today looks upon, defines, monitoring what is said about them and uses social media today.Method: The thesis was based upon the qualitative gathering of empirical facts. Through deep interviews with five organizations and literature studies the author was able to gather the results.Theories The analysis is primarily based upon theories about organizational communications such as PR, Rogers?s diffusions of innovations and the marketing mix.

Swedish agriculture has gone through big changes in the latest 60 years. The farm sizes have increased, which has led to raised tractor and machinery sizes and therefore increasing problems with soil compaction. A method to reduce these problems is to implement controlled traffic farming, CTF. All field operations are then concentrated to specific tracks by using GPS guidance. The aim of this work was to study how the tillage regime, with or without CTF, affects the soil, with the main focus on macroporosity. In Säby close to Uppsala, and Alnarp close to Malmö, randomized block trials has been carried out, and the data has mainly been taken from these trials.