This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Internet and media have led to companies' operations becoming more visible and transparent to the public during the 21st century. Several notable corporate scandals have led to society placing greater demands on businesses to assume more accountability for their actions. This study aims to examine and develop existing research regarding accountability, by adding dimensions of time and space. More specifically, the study examines the extent to which stakeholders hold corporations accountable after the revelation of an ethical corporate scandal, through a qualitative case study on a pending lawsuit against the Swedish corporation Boliden. Our theory is based on John Roberts' (1991) research presented in the article "The Possibilities of Accountability" and Martin Messner's (2009) research presented in the article "The Limits of Accountability".

Daily citizens are informed by the media about the environment and the climate changes. The schools purpose is to educate students according to events that are of current interest and take place in present time. According to Swedish curriculum, Lpf94, all Swedish education should include and discuss the problems surrounding durable development. The purpose of the study is to se how the textbooks in History, Social studies and Geography and their contents meet the demands of the curriculum. The study shows that only the textbooks in geography meets the demands that the curriculums have on durable development.

Energy is today a very common topic, not only in Sweden but in the whole Europe. In EU they have given out a directive 2002/91/EG about buildings energy use and throw this they have forced their members to show how much energy their buildings use. In Sweden has the gouvernment established a law (SFS 2006:985) about energy declaration for buildings which demands that the building owner needs to show how much their buildings energy consumption are. Important to know is that this law doesn´t applies for industrial buildings.The report will show what the new law about energy declaration for buildings and appurtenant directions will mean for Riksbyggen. Also energy calculations will be done to be able to compare Riksbyggen buildings with the new law and directions.

This thesis gives the reader an understanding for newsletters within e-commerce, and how to work with them as a channel for marketing. Furthermore it explains the technical and graphical demands, and how to ensure that the newsletter reaches the intended receivers.A successful newsletter can entice people to shop, but can also help to strengthen a brand and the relationship between the customer and the company. During the writing of the thesis, it has emerged that the most important part of a newsletter (which also determine whether or not the receiver reads the letter) are the subject heading, sender, layout, headlines,images and the deregistration link.A part from working with the different parts of the letter, the sender should also be aware of the technical and graphical demands. Since the E-mail clients are looking out forimages, fonts that are not embedded in the computer, and for questionable words there?s a big risk for ending up in a spam filter when not considering the demands.

AbstractTitle: It is not necessary to be the best, but I don?t want to be average Author: Maja Benca & Emma Ender Tutor: Hedvig EkerwaldPurpose: The purpose of this thesis was to identify the subjective experiences of stressors and demands of law students of Uppsala University. Beyond these problems, this thesis was also identifying if there was a balance or conflict between social life and studies from a social psychological perspective. This essay is based on five key questions: How does the subjective experience of stress and demands affect the interviewed law students? How do the interviewed law students handle the stress and demands in their studies and in everyday life? Do the interviewed law students consider there is a balance between social life and studies? How do the law students want to present themselves in front of classmates and teachers? What do the interviewed law students consider to be the main goal in life? Method/Material: The material used in this thesis consists of a total of ten interviews with law students of Uppsala University, five women and five men in the ages of 20 - 32.

This work is an attempt to study how the ambivalent demands of normativity in the Swedish curriculum is implemented in schoolbooks used for education in the course Samhällskunskap A. For this purpose, different normative theories are applied in conjunction with a qualitative text analysis method comprising the sections which describe the European Union in three different schoolbooks. The results indicate that not one of the selected books uphold all of the demands of normativitity as described by the Swedish curriculum..

The aim of this project was to look into ten small sewer systems in the municipality of Laholm, in Sweden, in order to work out common assessment grounds for them. The sizes of the systems for purification of wastewater were within the range of 25 to 2000 population equivalents. Our method was to study literature, the laws and regulations applicable and the files at the municipality. The conclusion is that every sewer system is different and every situation is unique. We concluded that based on laws and assessment grounds sewer systems equal in size and pollution load ought to have similar demands attached to them.

Daily citizens are informed by the media about the environment and the climate changes. The schools purpose is to educate students according to events that are of current interest and take place in present time. According to Swedish curriculum, Lpf94, all Swedish education should include and discuss the problems surrounding durable development. The purpose of the study is to se how the textbooks in History, Social studies and Geography and their contents meet the demands of the curriculum. The study shows that only the textbooks in geography meets the demands that the curriculums have on durable development.

 The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.

At the plant of Sandvik do Brasil in São Paulo there is a need for improving the transport of inserts between the plant building and the stock building. The idea is to install a system with an Automated Guided Vehicle (AGV) to take care of this transportation. The purpose of this report is to present which demands there are on the system and to find the best solution according to the demands.To conclude this work a study was made of the plant and the AGV technology was examined. Several providers of AGV solutions were contacted to get information about prices and detailed solutions.The conclusion was that the most suitable system for this application is a small unit load vehicle using inductive wire as guiding system..

Hälsans Trädgård is a project which is going to start in Gamla Linköping, Sweden. The authors were commissioned by Arbetslivsresurs, a company working with work rehabilitation, to select, define and make job analyses on five work tasks at Hälsans Trädgård in Gamla Linköping. A job analysis means an analysis of the demands the job make of the individual. The job analysis used in this study is called The Revised Handbook for Analyzing Jobs (RHAJ) and is from the US Department of Labor (DOL). As RHAJ is an American instrument, the authors produced a form where the concepts are translated into Swedish to make the analysis easier.

The visual complexity in real-time applications, like computer games, is increasing with customer demands on vissual apperance. This trend is supported by even better graphics cards from the hardvare industry. This must be taken into consideration when the architecture of a new graphics engine is to be designed. The engines renderer is responsible of generating a picture of scene data. The renderer must cope with increasingly more complex scenes, and must be able to render them depending on available hardvare capasity.

This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..

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.