Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

This student report is about neutering male and female cats and compares early ageneutering to neutering at the traditional age of 6 months.The main focus in this report is early age neutering, which means that neutering isperformed when the kittens are between 6 and 16 weeks of age. This technique has beenused by shelters in the United States for a long time, to prevent the adopted cats fromreproduce and contribute to the problem of overpopulation.Two different surgical methods are also addressed; the ventral midline incision and thelateral flank approach. Ovariohysterectomy and ovariectomy are also compared.I also address which drugs are preferable when kittens are neutered and some importantguidelines where you have to be extra careful when dealing with kittens.These guidelines are the preanesthetic evaluation, calculating drug dosages and preventinghypothermia, hypoglycaemia and stress.The report also has a summary of the concerns regarding early age neutering such asanaesthetic risks, growth disorders and growth plate fractures, urologic diseases andimmune system dysfunction, obesity, altered metabolism and behavioural changes.The sex hormones and how they change after neutering is also included.At the end of the report there is a compilation of a questionnaire that consists of eightquestions that I sent out to various animal hospitals and veterinary clinics in Sweden..

The aim of this thesis is to describe passage retrieval (PR), with basis in results from various empirical experiments, and to critically investigate different approaches in PR. The main questions to be answered in the thesis are: (1) What characterizes PR? (2) What approaches have been proposed? (3) How well do the approaches work in experimental information retrieval (IR)? PR is a research topic in information retrieval, which instead of retrieving the fulltext of documents, that can lead to information overload for the user, tries to retrieve the most relevant passages in the documents. This technique was investigated studying a number of central articles in the research field. PR can be divided into three different types of approaches based on the segmentation of the documents.

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.

The title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.

The objective of this Bachelor?s thesis is to investigate how the public library in Luleå has set about implementing an alternative classification system for its children's books section and to explore why this was done. We wanted to investigate both how they have adapted the new system to the children's own way of seeking information and the library personnel's experience of using the new shelving system. We have done seven interviews to answer these questions and our choice of literature is intended to put the process of change into a wider context. The answers show that the library was dissatisfied with the former system and have instead expressed a desire to shift the focus of their classification system to their users.

User friendly and usable are two words that are often mentioned in the context of marketing new products. By doing so it adds an extra sense of quality to the product. The meaning of these words is therefore something that every product wants. But what is it that makes a product usable and user friendly? What methodology exists formaking sure that a product is usable? Does it exist applicable processes to ensure user centered development? These questions together with a practical example are parts of what will be addressed in this report.The thesis was carried out for C2 Management, a company that works with supporting other companies in their work with quality and constant improvements.

I dagens Europa är stora löneskillnader mellan kvinnor och män samt låg representation av kvinnor på höga befattningar fortfarande ett stort problem. Mot bakgrund av detta har EU framlagt ett lagförslag om kvotering till börsbolagens styrelser. Debatten om jämställdhet är livlig och högaktuell. Parallellt med detta agerar näringslivet i en kamp om kompetensen där jämställdhet anses vara en viktig komponent för att vara en attraktiv arbetsgivare. Då studien antar ett nyinstitutionellt perspektiv har antagandet varit att organisationerna anpassar sig till omgivande krav för att vinna social legitimitet och således att jämställdhet är en viktig legitimitetsskapande faktor i denna process.

En aktiv databas reagerar automatiskt på händelser som genereras internt eller externt i databasen. Det aktiva beteendet i ett databassystem kan ses som övervaknings-funktioner för databasen. Det innebär att kritiska system som stridsledning, sjukvård och kärnkraftverk har stor förtjänst i att använda aktiva databaser. En passiv databas, vilket är det vanligaste idag använder sig av polling och embedded code för att åstadkomma aktiviteter som finns i den aktiva databasen. Dessa lösningar genererar dock redundans, överbelastning av systemet och tidvis inkorrekt information.Vid ett systemutvecklingsarbete används oftast en eller ett antal bestämda metoder som tillför riktlinjer och tekniker till utförandet av arbetet.

This pilot study investigates possible treatment effects and participants' experience in an internet-based treatment of specicfic phobia. Changes in self-reported phobic fear were examined in a series of case studies and changes in attitudes towards avoidance and approach strategies were examined at group level. Seventeen DSM-IV diagnosed patients with specific phobia participated and 10 out of these completed the treatment.The results show that 80 % of the completing participants were clinically improved after the treatment and that the completing participants were significantly more negative towards avoidance strategies after the treatment. The evaluation of the disposition and user-friendliness of the treatment showed that the participants' overall view of the treatment was positive. The main advantage perceived was the flexible nature of the treatment, while the main disadvantages were the high level of motivation and discipline required from the participants.

The purpose of this essay is to examine how high school students (age 13 to 19) search for information on the web and in databases. Furthermore, it aims to look into how critical of sources they are. The questions asked was: how the students search for information in digital media? Which kind of sources do the students use? How they evaluate the information they find? Do they get any education in information retrieval and source evaluation? To answer these questions students were interviewed in groups about their information retrieval behavior. Furthermore two school librarians were interviewed about their experience of the students? information retrieval.During the interviews it was clear that the students had received quite sparse instructions on the subjects of information retrieval and criticism of the sources.

The definition of procrastination can be described as a behavior with deliberate postponement of tasks or commitments despite expected negative consequences for the individual and his or her environment. This study examined how widespread this behavior is among students in higher education in Sweden. Using a web-based survey, data was collected for analysis. A statistical program, SPSS, was used for evaluation of the collected data. The purpose of this study was to examine whether there are differences in the degree of procrastination between students located on campus versus students who do their education at distance.

This study is an evaluation of the school Liljanskolan, which is a ?therapy-school? for children between the ages of seven and twelve with psychosocial problems. These problems can concern difficulties interacting with adults as well as children, acting out, difficulty concentrating and anxiety. Liljanskolan has a high number of professionals, both teachers and treaters, and few children. The aim of the study was to increase the understanding of how children that have attended Liljanskolan have progressed during their time at the school with focus on their behaviour in school, ability to interact with adults and children, anger management and self-confidence.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

Leadership is essential for every company. Its strength or weakness of direction, clarity, and evaluation affects success or failure of its organization. With the complex structure of the big and global companies today leadership is more challenging. The traditional view of leadership, with the single individual possessing all the competences and skills, is therefore being challenged by an alternative way of leadership, a shared leadership. Existing research on the subject is still scarce, which makes further studies in this field important.