Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

The connection between fluorescence and color management still is a relatively unexplored area. Thefollowing composition analyses the theory that when printing on fluorescent ink jet paper using ICCprofilesa more yellow print will appear. In theory the ICC-profile compensate for blue light that fluorescefrom the paper with the complementary color, yellow. The human eye apprehands this fluorescentlight as white.When categorizing a number of ink jet qualities some tests to indicate change of color in the final printwere made. Five qualities were chosen for further analyses, each with different white point.

When different type of programs are developed one wants to make these adjustable to future changes and requirements. It must be done a good design of the program from the beginning to make it possible to continue development of it without having to redo big parts of it to high costs. In the area of object orientation there are design pattern, which can be used to design systems that can be adjusted to new changes in an easier way. I have in this thesis chosen to take a closer look at how to design a program that sends SMS to cell phones through a system of an operator. One requirement on the program is that it has to be possible to change what operator to send though in an easy way.

Vid regeringsskiftet 2006 kom det att bli förändringar inom skolpolitiken och det blev startskottet för denna undersökning. Skolverket fick i uppdrag att utforma nya kunskapsmål att uppnå i ämnena matematik, svenska samt svenska som andra språk. Detta föregick införandet av nationella prov i årskurs tre. Syftet med undersökningen är att ta reda på grundskolelärares inställning till hur proven kan komma att påverka det pedagogiska uppdraget.Insamlandet av material har skett genom en enkät bestående av fasta svarsalternativ och det har getts möjligheten för skriftliga kommentarer.Resultatet visar att lärare anser att de nya problemformuleringarna är en vinst för elevernas kunskapsutveckling och inte proven i sig. De nationella proven ses som redskap att synliggöra elevernas kunskaper och till viss del kan de komma att ligga till grund för bedömningar av elevernas kunskapsutveckling..

Vid regeringsskiftet 2006 kom det att bli förändringar inom skolpolitiken och det blev startskottet för denna undersökning. Skolverket fick i uppdrag att utforma nya kunskapsmål att uppnå i ämnena matematik, svenska samt svenska som andra språk. Detta föregick införandet av nationella prov i årskurs tre. Syftet med undersökningen är att ta reda på grundskolelärares inställning till hur proven kan komma att påverka det pedagogiska uppdraget.Insamlandet av material har skett genom en enkät bestående av fasta svarsalternativ och det har getts möjligheten för skriftliga kommentarer.Resultatet visar att lärare anser att de nya problemformuleringarna är en vinst för elevernas kunskapsutveckling och inte proven i sig. De nationella proven ses som redskap att synliggöra elevernas kunskaper och till viss del kan de komma att ligga till grund för bedömningar av elevernas kunskapsutveckling..

Finnish student have for several years proved to be successful in reading in international studies. This interview based study aims to describe how teachers in Finnish schools for Swedish speaking children are relating to reading and reading education during the first two years of schooling. The result shows that reading, reading training and reading comprehension are natural elements in all teaching during the first two years in school and that teaching is based on students? ability and interest. The teachers claim that they provide the students with varying opportunities to practice different kinds of reading.

In this study I analysed how burning affects sprouting ability and survival of oak (Quercus robur) during the first season after a burn in southern Sweden. The study consisted of two separate field tests; in the first, two 300 m2- plots in western oak dominated forest were burned to analyze the fire behavior and the immediate mortality of oak and beech seedlings defined as individuals (> 20cm of height). At the end of the season almost 50% of the oak seedlings had resprouted while the beech seedlings had 100% mortality. An attempt to investigate the effect of the burn of artificially sown acorns was totally ruined by wild boar grouting before any conclusive results could be seen. In the second test the resprouting ability of oaks of varying diameters (average BHD 7-9 cm, range 2-42 cm) was examined one season after a prescribed burn in southeastern Sweden.

AbstractThis essay concerns a qualitative case study seeking to understand six boys? reading habits and to investigate why it is that some boys who do not like reading nevertheless display good reading comprehension according to the results achieved for that skill in national tests. The study shows that the boys? perception of reading has a lot to do with the contact they have with books when they are small. Whether or not there are adult role models in the home and whether the early encounter with texts in school is a positive or negative experience is significant for the boys? later attitude to reading.

My aim is to find out about teachers? perceptions of methods concerning learning and assessment of oral proficiencies. My questions are: What perceptions are there among teachers concerning assessment of oral proficiencies? How do teachers describe their ways of promoting and assessing oral proficiency? In order to answer my questions and obtain data I have accomplished two focus groups interviews with seven language teachers. The result shows that teachers are concerned with several factors regarding assessment of oral proficiency.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.

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.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

This report contains a programming improvement work in a LabVIEW? fire testing furnace control system for SP Fire Technology in Borås. Here materials and products behaviour are tested and evaluated, being exposed to fire. For this task, UGNET is being used for control and surveillance of the testing furnace system. System hardware has been updated gradually through the years, while the software has been neglected.

The task in this thesis is the steering of one of Saab Bofors Dynamics robots using Sliding Mode Control, a method they never used before. The robot constitutes a system which in addition to perturbations and uncertainties due to modeling imprecision, hold the difficulty of being highly time variant. In order to be able to keep required performance with uncertainties and modeling imprecision present, the use of robust control methods like Sliding Mode Control is necessary. SMC is based on the states of the system being forced to stay on or in the direct vicinity of a hyper plane in the state space which is chosen in a way that gives the system dynamics desired properties. Other advantages with sliding mode are reduced order dynamics on the switching surface and total insensitivity to some uncertainties and perturbations.