In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

This master thesis was a subtask of a project called EMIR-1. The goal with the thesis was tobuild a system for particulate mass measurements in one of the engine test cells at KTH. Theparticulate mass measurements are planned to be measured with a TEOM.The exhaust gases must first be diluted with air before the sample is sent to the TEOM.Therefore an ejector diluter for this matter also was designed and evaluated in the thesis.Emissions measurements have been done both with and without dilution to determine thedilution ratio. Tests have been done for different speeds and loads.Problems with stability of the dilution ratio have been an issue throughout the process andpressure pulsations in the exhaust pipe are believed to be the cause. More tests have to be done tomake sure that this is the problem.One idea is to make the inner diameter of the diluter nozzle smaller and see if it changes thedilution ratio stability.

In the process of globalization, identity has become one of the central factors.An understanding of the difference that makes up our society has made thequestion of weather is it possible to envision a society where difference is thecommon ground, one that has been up for contest. To answer this we need to seeif this kind of democracy is possible at all. For this I?m turning to the socialmovments who while they are working close to the reality also can give us somereal answers. Therefore I have looked at how social movements adress identity,difference and conflict and concluded that three things are crucial in organizing ongrounds of difference.

The main purpose of this thesis has been to find a way to evaluate the soil parameters for the Total sounding method (TS), such as the inner friction angles and settlement modules. This study only includes an analysis of soil profiles from the Stockholm region. The chosen location for the study is a proposed residential area east of Igelstaviken in Södertälje. Presently, the subject plot is located in a residential area and is also adjacent to a school area.Total sounding is originally a Norwegian soil testing method. The differences between the sounding methods (weight-, ram-, CPT-sounding) are for instance how the sound is driven into the ground and what kind of parameters that are registered.

The Russian-Georgian war of 2008 drastically changed Europe´s and Sweden´s political climate.Russiashowed that it is capable of successfully completing complex campaigns including ground, naval and air assets. However, not much has been said about the theoretical framework and doctrine of the Russian military of today. Even less has been researched about Russian use of air power and applied air theory. Are air power assets still considered primarily as support of ground offensives or has the theoretical framework changed?John A.

This paper is an attempt to distinguish the specifics of the conflict resolution process and the negotiations during trade conflicts. First of all, this kind of conflict almost always contains some kind of protectionism which doesn?t make sense economically. Imposing trade-barriers decrease the overall welfare of your own nation and the only winner is the protected sector. These policies can be introduced since the political pressure from threatened industries is usually much stronger than the pressure from the consumers who will bear the burden of protectionism.

A new FPGA suitable for space applications has just reached the market. To investigate whether there are any possible flaws or limitations similar to those previously seen on FPGAs, an evaluation has to be done. This master thesis contains the evaluation of this new radhard FPGA with focus on possible design limitations and package related electrical phenomena.Areas evaluated: Ground-/VDD bounce, Cross talk, Rise time sensitivit, Power cycling, Power consumption, Place and route tool, Radiation hardnessThis report contains all steps in the evaluation. From method to measurements, comparisons, theory, results and conclusions. In the evaluation work, special effort has been made to develop designs that really stress the FPGA to find potential problems.

Volvo Construction Equipment is a world leading company in construction machinery. Tomaintain the best products, development is prioritized. The master thesis regards sound reductionof the hydraulic system on a wheel loader. The background to the master thesis is asimulation made on the hydraulic system, performed autumn 2005. The result of the simulationshows that the energy of the pressure ripple is reduced when the paralleled hydraulicpumps are phase shifted and reduces each others pump pulsations.

When constructing a building, a number of aspects must be harmonized in order for it to fulfill requirements ? a building must fulfill requirements such a load-bearing, conservation of energy and a good indoor environment by means of, among other things, moisture proofing .Moisture problems in buildings can affect health negatively. As we are increasingly staying in indoors, demands on a good indoor environment are higher.This work starts with examining moisture problems in slab-on-ground solutions, and then links the various scenarios to moisture problems in a concrete slab of a real building. The building with moisture problems is located in Årby by in Borlänge and moisture damage was found in the slab at an apartment adjoining wall.By reviewing literature written within the field of moisture problem, making hand calculations and modeling in the program Comsol Multiphysics, judgments are made to find explanations as to why the rise of moisture occurred in the building in Årby by.Generally, the following guidelines may be used to reduce the risk of moisture problems in slab-on-ground constructions:Drying of construction moisture before laying the floor material.Using draining layer beneath the slab, to prevent capillary suction.Using insulation under the slab, partly for comfort and to establish the temperature difference between the ground and the concrete slab.Avoid direct contact between the wood and concrete, due to degradation and fouling smells that normally occurs.If necessary, use additional vapor barrier.In addition to the above, there are various methods for moisture-proof and moisture-monitoring by design or by the method ByggaF suited for the entire construction process various events..

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

Patienter med morbid obesitas har en ökad risk för atelektasbildning och postoperativarespiratoriska komplikationer efter generell anestesi på grund av sänkt vitalkapacitet (VC),funktionel residualkapacitet (FRC) och total lungkapacitet (TLC). Tidigare forskning har visat attPostoperativ Bi-level Positiv Airway Pressure (BIPAP) ventilations behandling minskar denna risk.Denna studie avsåg att utvärdera om postoperativ BIPAP-behandling förbättrar patienternas SpO2,paO2 , paCO2 och pH i arteriellt blod efter genomgången elektiv gastric bypass kirurgi jämfört medtraditionell postoperativ behandling. Insamlat material från 18 patienter huvudsakligen bestående avarteriella blodgaser och bakgrundsdata analyserades med analytisk statistisk. För att kunna beskrivahur patienterna upplevde BIPAP-behandlingen ställdes två öppna frågor ställdes till patienterna,.Resultatet visar att postoperativ behandling med BIPAP under 3 timmar ger högre SpO2 och lägrepaCO2 än traditionell postoperativ behandling efter elektiv gastric bypass kirurgi. Vid bådabehandlingarna sjunker paO2 och pH är oförändrat.

The purpose of this essay is to look at the Swedbank Stadion, which is a modern stadium in the south of Sweden. Swedbank Stadion is the home ground of Malmö FF, one of the largest football team in Sweden, and the goal is to create value for the team. The stadium owners have to get companies to hire premises inside of the stadium so they can pay for the home ground of Malmö FF. Therefore we have focused on the servicescape in the stadium and how it can create value for the companies that act on Swedbank Stadion on a daily basis.This study of the Swedbank Stadion is based on a qualitative approach. The qualitative approach is chosen because we wanted to establish deeper understanding for the case itself.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

The predominant forestry harvesting method is based on the harvester-forwarder method, theharvester folds, branches and cuts trees, and sorts the logs into piles, while a forwarder transportsthe logs to a landing area.This master thesis work is about realization of a dynamic forwarder simulation model, and itspurpose is to provide an integrated forwarder simulation model in MATLAB/SimMechanicswhere the forwarder is based on a concept using pendulum arms to connect wheels and chassis.Active suspension control is developed and implemented into the simulation model, and finallycompared in simulation with passive suspension.In a first step, an integrated forwarder simulation model is developed, containing a simplifiedforwarder model, a tire-to-ground interaction model and a test track model. The simplifiedforwarder model is based a rigid multi-body system with a spring-damper suspension of thependulum arms. The tire-to-ground interaction model calculates the reaction forces, friction fromthe ground and applies the propulsion force. The test track model is a simplified version of thereal test track in Skogforsk. The propulsion wheel torque control is used to regulate theforwarder speed.