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.

Lantmäteriet (the Swedish mapping, cadastral and land registration authority) has been laser scanning Sweden since 2009. From the laser scanned data a digital elevation model (DEM) in grid format, with a resolution of 2 m, is produced. This DEM is called GSD-Höjddata, grid 2+ and from its data and the laser point cloud itself (in the form of a las-file) contour lines can be extracted. Lantmäteriet has not yet done this, but plans to update the contour lines in their cartographic products exist. If this is to be done in a satisfactory way an evaluation of different methods for it is needed.

Introduction: Our lifestyle habits affect our health and unhealthy habits are a contributing factor to disease. Health care is an arena that should work with health promotion. MI (motivational interviewing) is a method used in various forms of care to work with lifestyle. Aim: To map methods with intention to be used in Swedish primary care, to work with the lifestyle habits diet, physical activity, alcohol and tobacco. Method: This is a literature based study.

This master thesis was carried out at ELFA, one of the largest catalogue distributors of electronics in northern Europe. ELFA offers a wide selection of products such as measuring instruments, fuses and screwdrivers. The master thesis handles the possibilities of an increase in the internal flow of products. The background to this problem is ELFA?s acquisition of two new companies, which brought the product range in the warehouse from 55 000 to 80 000 products.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

This thesis studies the negative impact that control signal saturation may have on a controlled system. Different methods that are used to compensate for this problem are also studied and evaluated. Both sensitivity to disturbances and the effect the method has on the systems'ability to follow a reference signal will be examined. Stability will be discussed, but no conclusions whether the systems are stabilized or not can be drawn. Control signal saturation will lead to a slower behavior in general.

Oxygen consumption and carbon dioxide production are usual measurements within the sports and training physiology. The same measurements are also common when it comes to establish the amount of energy that is used during work and to establish the intensity of work. The volume of oxygen that is consumed contra the volume of carbon dioxide that is produced can be used to calculate the metabolic rate within the human body. This calculation shows the percent relationship between carbohydrates and fat in the metabolism. The first accurate method to measure the breathing gases for use in metabolic calculation was established in the early twenty century when the Douglas bag method was introduced.

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.

The aim of this study is to examine ways of writing experiences of the strange and different, experiences of the other in his or her otherness and experiences of suffering. The study focuses possibilities and limits for the writing of these experiences and aims at finding a tangible way of writing literature. Part of the aim of this study is to elaborate a proposal for a way of writing experiences of the strange and different, experiences of the other in his or her otherness and experiences of suffering.    The material for the study consists of three different approaches to literature, in which theories on literature or analyses of literary works are presented. This material is initially analysed in separate analyses in which conceptions, strategies and methods for writing experiences of the strange and different, the other and suffering are identified. Secondly, the material is analysed in a comparative analysis, aimed at finding similarities and differences between the approaches but above all to let the approaches supplement and challenge each other.

Dogs have been held as pets for thousands of years. Dogs held today usually get some sort of training some time during their life. You can train dogs for many different reasons such as general obedience or you can train them for competition. When training a dog every behaviour is followed by a consequence. These consequences are positive reinforcement, positive punishment, negative punishment and negative reinforcement.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.

Den här uppsatsen handlar om trafiksäkerhet och, mer specifikt, den mänskliga faktorns inverkan vid olyckor och incidenter. Arbetet är skrivet inom FICA- projeketet, vars målsättning är att förstå förarbeteende för att kunna utveckla aktiv säkerhetsteknologi för fordon. I första delen (kapitel 2?6) presenteras ett teoretiskt ramverk för att förstå förarbeteende i olika kontexter. I andra delen (kapitel 7?8) redovisas en metod för att analysera olycks- och incidentförlopp, kallad DREAM ? Driving Reliability and Error Analysis Method.