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.

During the year of 2008, a powerful earthquake hit the southern part of Iceland, which changed the geothermal conditions in the area around the city of Hveragerdi. Elevated soil temperatures in a nearby forest plantation have contributed to a unique opportunity for researchers to study how an increased soil temperature affects the boreal forest ecosystem, something that partly can be connected to the climate changes which are happening today. The boreal forest is representing a carbon sink and a buffert for the emissions that occurs. Changes in this ecosystem will for that reason contribute to major impact for the global carbon cycle. To study the impact of how elevated soil temperatures affects different processes in a plantation of Sitka spruce, studies were made on the photosynthesis of the trees and the respiration from the soil.

3D-modelling in AutoCAD This thesis is done in cooperation with LB-Hus in Bromölla, and have aimed to establish a digital AutoCAD model of one of the company?s house types and to find out what opportunities there are to do visualisations in the form of images directly from the programme. Modeling has been carried out so that the very construction of the house is included. Interiors and installations, with the exception of the ventilation system, have been left out in the model. The model has been created with solid models after a comparative study made between solid models and surface models to find out which option in this case was the easiest to handle and took up the least space.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

This diploma work, with the title Represent and Consume the Land ?I drove following the picture of a spruce through Sweden, is presented as a film and an essay and the aim is to explore the perception of an individual with the film as the medium. To reach this, it is necessary to destabilize my own reality, to explore myself at the same time as I study landscapes and representations of landscapes. The diploma work focus on representations of landscapes of Sweden, external pictures and internal images. The picture is a very strong medium that holds and comunicate myths, about the landscape and about the nation.

Arbetet ifrågasätter hur torg ser ut och används idag. Detvisar på och diskuterar hur torg skulle kunna se ut ochanvändas i framtiden. Torget representerar ett exempel påen plats och ett rum i staden, vilket också fungerar somavgränsning för arbetet. För att nå fram till målet av arbetet genomfördes en litteraturstudie, samtal med bland annat gestaltare av och i det off entliga rummet, samt analyser av exempelplatser. Litteraturstudien fokuserade på ?torget i staden?och ?människan i stadsrummet?.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

This bachelor thesis discus how store managers at Clas Ohlson motivate their co-workers at their everyday work.Motivation at work is essential, since engaging co-works makes the everyday routine work more effective. Otherwise that type of work can easily lead to unhappiness at the workplace which leads to less motivated workers, poor performance, even less motivated workers and this will start a negative circle.Other studies has shown that to in order to be pleased at a workplace and to keep qualified co-workers, the leaders needs to have knowledge in how they can use different techniques to increase staff motivation, but still motivation is not considered being an economic means of control. This has made me think about how leaders can motivate their workers at their everyday work.The questions at issue are:o How can leaders motivate co-workers in everyday work,o Which preferences the leaders consider control the individual motivation ando Which methods they can use to increase the motivation in the routine work.The purpose with this thesis is to study how leaders use their leadership to motivate workers to perform everyday work with more enthusiasm. To answer the question I have interviewed store managers at Clas Ohlson.In this thesis I have used a qualitative method, and I have compared relevant theories with the interviews I have done. Thus primary data has been gained through one-to-one interviews but also through mail interviews.

Rabies kills about 55 000 people every year and more than 90% of infected humans are considered getting the disease from dog-bites. To control the disease and eventually eliminate human rabies, the most efficient and economic method is to keep the dog population vaccinated. The objective of this thesis was to evaluate the situation of canine rabies in two urban areas in Lilongwe, Malawi, where canine rabies is enzootic. In each area 200 household-interviews were conducted in September and October 2013. Focal points were awareness of the disease, human incidence as well as vaccination coverage in the dog population.

Research concerning movement patterns of wild animals has been advancing since GPS technology arrived. But studying the snow leopard (Panthera uncia) is still difficult because of the harsh territory it inhabits in Central Asia. This study took place in south Gobi, Mongolia, and aimed to estimate the time spent at kills and the maximum distance away from kills between visits. Snow leopards were monitored with GPS collars that took a location every five or seven hours. Potential kill sites were established by identifying clusters of GPS-locations in ArcGIS and visited in the field for confirmation.

Cultural heritages are environments created by humans that are considered to have a conservation value for the posterity. They can be seen as one of society's non renewable resources. It is important to have knowledge of how cultural heritages are affected by future climate changes.The water flow in Uppsala is estimated to increase during winter and decrease during spring and summer. Precipitation will gradually increase as well as the intense short period precipitation. The average temperature is estimated to increase as well.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

Bakgrund LCHF (Low Carbohydrate, High Fat) är en lågkolhydratskost som fått stort genomslag i Sverige. Svenska Livsmedelverket är oroliga för hur denna utveckling kommer att påverka folkhälsan, framförallt då kolesterolnivåerna i landet under samma period ökat. Förespråkarna av kosthållningen ställer sig däremot frågande till rådande rekommendationer och menar att det är dessa som gör oss feta och sjuka. Trots debatten fattas det data på hur en LCHF-kost faktiskt ser ut.     Syfte Syftet med denna studie var att kartlägga hur en LCHF-kost ser ut gällande livsmedelsval och näringsintag och utifrån det diskutera kosthållningen ur ett folkhälsoperspektiv.Metod 14 individer som ansåg sig äta enligt LCHF rekryterades till att utföra en vägd kostregistrering under tre dagar.

The average age of the working population in Sweden is increasing, along with the number of retirements. Meanwhile, the number of people entering the labour market is declining. In order to avoid a loss of key skills and competences because of the resulting labour gap, and to ensure future economic growth, it is vital to utilise the aging labour force more efficiently. Nevertheless, many Swedish companies are inefficient in managing their aging workforce. In fact, it has emerged that senior workers in Sweden are discriminated against their age and not attractive on the labour market.