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.

This master's thesis deals with how a school class of 19 students that are 12 years old,perceive the conception of the library and its activities, and how this can be studied by usingfour different approaches: analysis of the children's drawings, analysis of the children'sessays and analysis of their answers to questions in an inquiry and in interviews. Theories ofhow children learn, develop and perceive the world are briefly presented, as we11 as theorynecessary for the analysis.The four different techniques produced in general the same result; the children displayed thesame thoughts, knowledge and values in the drawings, in the essays, in the inquiry andduring the interviews. The children participating look upon a library as mainly a building,though sometimes also a room, where there are books..

The goal with this project was to achieve real-time synchronized video playback over the Internet, or in other words, that multiple clients play the same part of a video at the same time.The result shows how it is possible to build such a protocol, that gives a user experience that the video is synchronized between computers when playing a locally stored file, stream or video delivered using progressive download. This was achieved by designing, then role playing to find weaknesses, and at last implementing the protocols to see how they work in practice. By using such a protocol, it is possible to navigate and discuss around a video in for example a telephone conference, and be sure that everybody is looking on the same picture..

SammanfattningDenna uppsats undersöker möjligheterna att bedöma en akties framtida risk och avkastning med hjälp av nyckeltalen soliditet och marknadstillväxt. För att göra detta undersöks företag noterade på Stockholmsbörsen under perioden 2004-12-31 till 2006-06-30. Analysen görs med hjälp av linjär regression och visar att nyckeltalen inte har något signifikant samband med risk och avkastning med reservation för ett lågt men signifikant samband mellan marknadstillväxt och beta på 5%-nivå..

By using steady-state measurements for predicting emissions under a dynamic drive cycle wouldsave a lot of time and money for the exhaust aftertreatment specialists at Volvo cars. The idea forthis thesis has been to investigate if statistical regression models can be used with good accuracy.Questions included are for example if common operating variables such as engine speed, air-fuelratio etc. is sufficient to predict engine-out emissions over the engine operating range with goodaccuracy. Focus was set on the modelling of warm engine, but also the more complex engineheat-up phase was investigated since it is a great contributor to total emissions. While NOxcouldnot be measured because of malfunctioning measurement equipment, only HC, CO andtemperature at inlet of first catalytic converter has been modelled.

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.

In this master's thesis the problem of determining the uncertainty for an estimator of an unknown parameter is considered. The case we study is the estimation of gravity using a reversible pendulum. This involves the estimation of the point where two regression lines intersect. The estimated gravity is a function the coordinates of this point. One way to determine the uncertainty of this estimator is to use bootstrap methods.

Telia Telesvar is an automatic anwering machine that is provided in your stationary telephone at home. The drawback of this is that you cannot see if anyone has called you. This report describes how a terminal for Telias Telesvar could be designed. Telesvar terminal will show in a display if anyone called you and show the incoming number. It will also play the spoken message in a built in speaker.

Problematiken med alkoholkonsumtionen och berusningsmönstret hos svenska skolungdomar är ständigt i medias övervakning. Syftet med denna rapport har varit att undersöka betydelsen av föräldrars inställning till alkohol och vilken inverkan den har på ungdomars alkoholkonsumtion samt berusningsmönster. Detta är viktigt för kunna att arbeta preventivt mot missbruk och alkoholproblem hos ungdomar.Många tidigare studier visar på att vänner och familj är det som har störst påverkan på ungdomars alkoholkonsumtion. Detta gör att de teoretiska utgångspunkterna som använts i studien behandlar dessa fenomen; den kulturella ansatsen, identitetskapandet samt teorin om social inlärning som sker inom familjen. På grund av avgränsning så fokuserar denna studie endast på hur föräldrarna påverkar alkoholkonsumtionen.Studiens frågeställningar har besvarats genom en statistisk analys av Stockholmsenkäten (från 2008).

The purpose of this study is to investigate a loyalty card and its relation to accompanying promotional benefits, and their linkages to grocery retail service loyalty. Also, the aim sets out to find relationships between demographic variables and proneness towards the promotional benefits, the loyalty card, and loyalty. A quantitative approach has been assumed and empirical data has been collected through the use of questionnaires. The data has been analyzed through descriptive statistics, correlations, and regression analysis. An operationalization used to measure satisfaction of the loyalty card and attitudinal loyalty is also presented.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

Management by contract is nowadays a common method within the public sector since the NPM overtook as paradigm with its mechanisms of control inspired by the private sector. The public agency is foremost a service provider where they interact with citizens in the service process. Swedish eldercare has significantly increased its expose to competition which means that eldercare can be executed not only by the municipalities own provider. Such an adaption increases the requirements to inspect quality and how the purchasers assure goal achievement by control. The outmost liability stays with the municipality to ensure that the service produces god care since their position as the service purchaser implies the responsibility to plan, precise and evaluate the required work that the executor has to accomplish.

This Masters thesis is a historiographic study, which aim is to investigate how the Brezhnev administration 1964-82 describes the events taking place during the soviet cultural struggle 1917-32. The investigation is limited to how some of the literary groups, organisations and currents as well as a small number of Russian writers are viewed by the administration. The third and last edition of the Great Soviet Encyclopedia, which is considered as equivalent with the soviet official view, is used as source. The analysis made in this thesis is divided in two parts; the text analysis of the writers biographies is compared with the result of a discourse analysis, whose target is some of the literary groups, organisations and currents during the topical period. The discourse analysis is a pre-analysis, but its conclusions also have a value in itself.

Our modern swedish society is charactarized by peoples and cultures from all over the world. In this perspective I believe that young pupils of today need culture studies in school in order to understand themselves and further to recieve knowledge about different cultures, traditions and lifestyles. The present study is an attempt to investigate the potential of the ethnological culture analysis as a pedagogical method. The paper is divided into two sections; one in which I (a student teacher in swedish language training) have applied the culture analysis in a literary context. By using the culture analysis on Emily Brontë´s classic book Wuthering Heights I have tried to let typical elements from the Victorian era appear.

The main point in this diploma work lies to a beginning on analysis of the existingmodel of WoodEye scanner. The analysis aims to forming a view and understanding ofhow the scanner is designed and how it functions, and certain conditions around thescanner. On the basis of the result from the analysis and obvious criteria, has a numberconcept proposals been put forward. The concept proposals has then been evaluated andbeen compared with current concept, obvious criteria and compared to each other. Thebest proposal has then been developed far to a completed concept..