Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

The poultry red mite, Dermanyssus gallinae, is a common problem in poultry facilities, causing great discomfort for the hens and effecting the production economically. Few efficient acaricides are available and there is a need for new control methods since resistance has become a problem in some cases. The aim of this study was to evaluate the efficiency of the new liquid silica control agent Ectopar, on the poultry red mite. An initial in vitro test of Ectopar and its two components individually was performed, where live mites were sealed in together with filter paper impregnated with one of the three solutions prepared. The survival of the mites was thereafter recorded repeatedly during a period of 120 hours and compared to a control. For the field study, two poultry farms with different housing systems were used, one with furnished cages (farm 1) and one with a single tier floor system (farm 2).

The thesis is an examination of the methods that are appropriate and long-term choice to obtain clamping force and secure screw joints in production. The employer, Scania CV AB, transmission manufactures axle gears to all trucks produced in Södertälje. One of the most common assembly elements is screw joints, where the clamping force is essential to achieve a secure joint. Current methods to secure the joint is due much of the friction effect and is an indirect method to measure the clamping force. The clampforce accuracy becomes more widely with torque angle control.

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 Masters thesis is to examine librarians opinions about media. Four questions are asked: What kind of different attitudes to new media has librarians had? How is new media discussed in relationship to each other in the debate? What mechanisms and underlying causes control the discourse for new media in public libraries? Does the discourse change over time, in that case, how? The theoretical background is theory about moral- and media panic and popular adult education. The media panic theory includes the idea that the same reaction occurs every time a new media is introduced. The theory about popular adult education is that the public need to be cultivated.

På senare tid har skolungdomar börjat uppleva sig allt mer stressade. Det kan handla om exempelvis stress inför skolan och den kommande framtiden. Denna studie undersökte elever på högskoleförberedande program upplevda stress, stressen inför framtiden samt eventuell betydelse av Locus of Control och kön. Respondenterna utgjordes av 42 poj-kar och 51 flickor, samtliga gick på samma gymnasieskola i årskurs tre. De fick besvara tre bakgrundsfrågor, en inom stressforskning väl använd stressenkät (PSS), en fråga gällande stress inför framtiden, samt Locus Of Control.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

AbstractThe purpose of this study is to analyse the reading- and writing-approaches: the LTG-method and the whole language-theory. The attention is to perform a comparative literate-study to distinguish their similarities and differences, and examine which one of the approaches that is most clearly anchored in the syllabus of the subject Swedish. The starting-point of the study is the questions: Which similarities respectively differences have the LTG-method and the whole language-theory? Which one of these theories is most clearly anchored in the syllabus of the subject Swedish? The study has shown that both the whole language-theory and the LTG-method can anchor in the syllabus for Swedish. However the whole language-theory has stronger hold in the syllabus, as the whole language emphasises the meaning of literature for reading- and writing-learning, and considers the pupils reflection during their learning-process and conquered knowledge-goal.

This paper is about basic set theory and cardinalities for infinite sets. One of the results are that the line R and the plane R2 contains exactly the same number of points. Because of that the set theory is described with a formal language this the paper has an appendix about formal languages..

The purpose of this essay is to examine sfi (Swedish for immigrants), which is an ingrational-political tool with objective of teaching immigrants to read and write in Swedish. With the use of critical discourse analysis we examine the discursive practices within sfi. We also examine our methodological and theoretical approaches, and our application of them. Our research questions are as follows:? How are the discursive usage of ?person centered? and ?society centered? expressions being used?? How well does our methodological and theoretical resources work?In our theoretical viewpoint we use ?post colonial theory?, which is a perspective concerned with global power relations seen from a historical perspective.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

Anställdas produktivitet har överraskande visat sig öka under tidigare nedläggningar. Detta uppmärksammade fenomen benämns nedläggningseffekten och förklaras bland annat av anställdas ökade autonomi och utrymme för innovativa förmågor under nedläggningsperioden. Relationer mellan ledare och underanställda är enligt LMX-teorin av olika kvalitét vilket kan förklara anställdas engagemang, ett engagemang som även kan förklaras av anställdas individuella differenser. Syftet med studien är att undersöka ledarskapets och personlighetsvariabeln work locus of control betydelse för anställdas målengagemang under en nedläggningsperiod. En enkätundersökning för 275 medarbetare utfördes 2006 på ett tillverkningsföretag.

Indoor Energy is a company that works in the energy sector. It works through itsthree subsidiaries Indoor Energy Services, Indoor Energy Control and Indoor EnergyConsultants. Because of their comprehensive experience and offering of broad rangeof services they can contribute to integrated extensive solutions for their customers.Indoor Energy Control works with building management through control andregulation. This work is realigned by programmers and project managers. Working inthis area is complex and places a great demand on both technical innovation andprofessional project management.Due to the complexity of the work Indoor Energy Control has a hard time to get thenew employees to be independent in their work as a programmer.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.