This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

The purpose with this essay is to give the reader an insight into and to describe the Danish Work Environment Act in its current wording and then compare it with the Swedish Work Environment Act. The first part of the essay describes the Work Environment Act and after that I compare with the Swedish Work Environment Act. At the end of the essay I will give my own thoughts of the result of this essay. I have chosen not to describe some of the chapters of the Act, for example the chapter about technical means and materials, because of the less importance for this essay and of my own interest. I have also chosen not to make mention of individual professions.

This Masters thesis concerns difficulties experienced by Gender Studies researchers in an information seeking context. The aim is to identify, and study the cause of, these potential difficulties by asking the following questions: How do researchers in Gender Studies seek information? What difficulties may arise when information seeking is carried out in Gender Studies? What may be the cause of these difficulties? What does Gender Studies consist of? In order to find feasible answers to these questions, particular attention is paid to the context in which the researchers exist and work. The database KVINNSAM serves as an example of how libraries have tried to overcome barriers in information seeking in Gender Studies. The method used is a qualitative one based on interviews and literature studies.

Syftet med uppsatsen är att belysa möjligheter och begränsningar med olika tekniska system för att identifiera kontakter på stridsfältet, främst med avseende på att minska risken för vådabekämpningar. Uppsatsen skall också belysa om införande av tekniska system för identifiering av kontakter är den enskilt bästa metoden för att undvika vådabekämpningar. Syftet är att läsaren skall uppnå en förståelse för vad olika typer av system för identifiering kan bidra med för att minska risken för vådabekämpningar. Utöver detta belyses andra nackdelar och fördelar med de olika tekniska systemen förutom just inom området identifiering.Uppsatsen beskriver olika händelser där vådabekämpningar skett och kopplar dessa mot hur olika tekniska system eventuellt hade kunnat minska risken för att vådabekämpningen skulle ha skett. Uppsatsen beskriver också ett antal olika tekniska system för identifiering av kontakter på stridsfältet..

Vi ser en förändring i hur vi använder applikationer. Från att tidigare varit associerat till en dator och begränsat till ett par operativsystem finns de numera överallt. Fler plattformar innebär att man måste utveckla en applikation till var och en av dessa. Detta gör att utvecklingstiden och kostnaderna ökar och efterfrågan av crossplattformlösningar i form av webbapplikationer har därför ökat. Vi tittar närmare på hur det går att använda sig av HTML5, och övriga tekniker som en modern webbläsare har integrerat stöd för, för att utveckla webbaserade applikationer. Vi tar reda på om det finns några hinder eller begränsningar i detta och om det finns några fördelar i att använda webben som plattform. Resultatet indikerar att med de nya tekniker som är på ingång kan man utveckla webbbaserade applikationer med prestanda motsvarande Java eller C#.

Sedan ett antal år håller Försvarsmakten på att utveckla Försvarsmaktens Arkitektur och Försvarsmaktens Arkitekturramverk. Försvarsmaktens Arkitekturramverk skall vara ett stöd och styrning för Förvarsmaktens förändring och vidareutveckling, både nationellt och internationellt, samt spegla version 3 av NATO Architecture Framework. Ett försvarssystem vilket är utvecklat och används vid internationella insatser idag är Internationella Korvettstyrkan.Oförståelse för när, var och hur ett arkitekturramverk skall användas går att identifiera inom Försvarsmakten. Ett sätt, för att bringa förståelse för vad ett arkitekturramverk innebär, är att studera dess nytta. Denna uppsats har till syfte att visa på eventuell nytta med NATO Architecture Framework utifrån Internationella Korvettstyrkan.

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

The aim of this master thesis is to investigate changes within four discourses identified in the curriculum material of the Swedish library education in Borås Bibliotekarielinjen dating from 1977 and 1985 and its successor Library and Information Science Biblioteks- och informationsvetenskap dating from 1995, 1999. My method used is a text analytic method primarily derived from the discourse theory of Ernesto Laclau and Chantal Mouffe, yet with addition of tools from the critical discourse analysis of Fairclough. By identifying three floating signifiers within the material, i.e information, library, and librarian, and thereafter identifying their fixation, a pattern of resemblance and diversity in the fixating signs appeared between different courses of the curriculum dating from 1999. Hence I could establish an order of discourse consisting of four library discourses, a knowledge organisation discourse, a user discourse, a society discourse and a management discourse. Using this discursive order as a pattern, I could trace these four discourses back in time within the material dating from 1995, 1985 and 1977.

I den svenska försvarsmakten har på senare år, bland annat i samband med attSverige börjat nyttja NATO:s ?Guidelines for Operational Planning?, intresset för spel ökat bådepå Försvarshögskolan och inom Försvarsmakten. Denna uppsats syftar till att undersöka hurkrigsspel kan bedrivas för att stödja framtagandet av en stridsplan samt sedan att pröva planeninnan den sätts i verket. Uppsatsen har också som målsättning att ta fram några grundläggandeprinciper för krigsspelens genomförande.Inledningsvis genomfördes övergripande litteraturstudie som ledde fram till tre hypoteser. Dessaprövades sedan mot två olika fallstudier.De sammanfattande slutsatserna är att två olika typer av spel behövs, en kreativ modell somhjälper till i själva planeringsprocessen och ett prövande modell som hjälper till med beslutsstödetinför verkställandet av planen.

The aim of this thesis is to look for signs of students? understanding of algebra by studying how they make the transition from arithmetic to algebra. Students in an Upper Secondary class on the Natural Science program and Science and Technology program were given a questionnaire with a number of algebraic problems of different levels of difficulty. Especially important for the study was that students leave comments and explanations of how they solved the problems. According to earlier research, transitions are the most critical steps in problem solving.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

Financial exploitation of children worldwide is a global problem, causing consequences for both the national economy and labor market, as well as the working child who is deprived of its rights of education and normal development. Pakistan has several national laws in order to work against and to regulate the existence of child labour. Another important mechanism to fight the financial exploitation of the children is the UN Convention on the Rights of the Child. This Convention was ratified by Pakistan in 1990. As a result, new national laws have been admitted, already existing laws have been amended, educational projects have been established and the common knowledge on the problems regarding the subject have attracted a lot of attention.

We have carried out a study of a classification system for the Swedish collection at The Royal Library in Stockholm from 1887. It was printed in 50 copies. The constructor, Bernhard Lundstedt, and his colleagues used it as guidance in lack of a catalogue. We regard it a local classification system. Little research has been done on old classification systems, but Francis Miksa points out the importance of examining them.

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.