Syftet med vår uppsats är att förklara och dra slutsatser om vad som påverkar revisorns utformning av en oren revisionsberättelse.Vi tog kontakt med revisorer på revisionsbyråer både i Kristianstad och i Helsingborg innan vi satte igång med uppsatsskrivandet och förhörde oss om vilka faktorer som de ansåg påverkar utformningen av en oren revisionsberättelse. Revisorerna hade likartade uppfattningar, nämligen att det endast är de aktuella företagsekonomiska orenheterna som påverkar utformningen. Möjligen med tillägg av FARs normer, vilket några av revisorerna nämnde. Vi tror dock att det finns fler faktorer som påverkar utformningen av en oren revisionsberättelse såsom t.ex. tradition, revisionsbyråns storlek och revisorns egenskaper.Testet av datamaterialet gjordes med olika statistiska metoder.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

ABSTRACTEssay in Political Science, Advanced Continuation Course, 61-80 credits, by Jonas Nilsson?The democratic islamist? - a study of three islamist movements and their potential role in ademocratization process?Supervisor: Jonas LindeThe purpose of this work has been to explain to what extent islamist movements can be said to bebearers of democratic values and if they have a role to play in future democratization processes. Thepurpose of this work is also to examine the democratic views of the different islamist movements andto compare them with each other in an effort to find a specific islamist definition of democracy.The essay is a qualitative analysis of the Muslim Brotherhood in Egypt, Front Islamique du Salut inAlgeria and Hezbollah in Lebanon. The analytical framework is based on the political institutionsincluded in Robert A. Dahl polyarchial democracy.

The aim with this essay is to examine in which way self-realizing and solidarity can bereconciled in a multicultural society. The essay is a sociological literature study whichexamines the self- realizing process and puts it in a multicultural perspective.The issues areWhich role does self-realizing play for solidarity?How is solidarity created in a multicultural society?Can everyone be self-realized in a multicultural society?Conditions and problems for self-realizing processes are examined and are treated mainly onthe basis of Jeffrey C. Alexander and Axel Honneth theories. In the essay is established thatself-realizing and society-solidarity is mutually interdependent and that solidarity requires aform of shared value, but it doesn?t need to be based in the traditional values that commonhistory, ethnicity or culture.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

Sammandrag  I denna uppsats har grammatiskt processande och receptiv ordförståelse hos immigranter med svenska som främmande språk analyserats. Syftet har varit att undersöka om det finns någon skillnad mellan immigranter som läser på Svenska för invandrare (sfi) nivå 3C och Svenska som andraspråk 1 på gymnasiet (SVA) vad gäller deras processbarhetsnivå och receptiva ordförståelse. Syftet med arbetet har också varit att analysera huruvida vi kan se en tydlig korrelation mellan PT-nivå och den receptiva ordförståelsen när man analyserar de enskilda individernas resultat. Tio informanter från två olika undervisningsgrupper i Svenska för invandrare nivå 3C samt Svenska som andraspråk 1 har valts ut för en jämförande analys. Pienemanns processbarhetsteori (1998) har använts för att analysera informanternas processbarhetsnivå.

Abstract Title: Yes logo! What defines a good logo? Authors: Fredrik Dahlin and Vladimir Zunkovic Supervisor: Klaus Solberg Söilen. Department: School of Management, Blekinge Institute of Technology. Course: Bachelor?s thesis in Business Administration, 10 credits.

When rubber equipment in a milking system ages, physical and chemical deterioration occurs and cracks, crevices, as well as deposits of organic and inorganic material is formed on the surface. Bacterial colonization can accumulate, especially on ageing rubber equipment and if the cleaning procedure is not functioning properly. Formation of biofilm in milking equipment could in turn cause bacterial contamination of bulk tank milk. ATP bioluminescence is a fast and easy way to determine the hygienic status of a surface based on its ATP content, and results are given in relative light units (RLU). The method measures both bacterial contamination as well as residues from other organic material.

AbstractJohannes Åberg 2012: Har längden betydelse? ? En kvantitativ studie av elevers textstrukturer.Does the length matter? ? A quantitative study of student text structures. Essay writing is one part of the national test in the school subject Swedish. Here the student gets the opportunity to demonstrate that it is able to follow instructions and produce a coherent text. The examinator's task hereby becomes a troublesome process with subtle distinctions between rights and wrongs.

This essay examines a presupposed correlation between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context. The more specific purpose is to test the following hypothesis: There is a reversed connection between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context, that is; a strong claim of values give reason to a limited conception of the will of the people and a weak claim of values gives reason for a more unlimited conception of the will of the people.In order to test the hypothesis I examine three different conceptions of democracy, these are: pluralist democracy, deliberative democracy and constitutional democracy. I analyze the way they look upon values, there view of the will of the people and finally if there is a connection between the way they look upon values and the will of the people. Values should be understood in a metaethical context. In other words it is not values in the ?common? meaning, instead its how val-ues in them selves should be understood, and even more relevant, what we mean when we ex-press values.My conclusions are, first and foremost, that there is a correlation between the will of the people and values, according to the formulation of the hypothesis.

Thyreoideakörteln producerar med hjälp av jod thyreoideahormonerna tyroxin, T4 och trijodtyronin, T3 under inverkan av thyreoideastimulerande hormon, TSH ifrån hypofysen. T3 och T4 har betydelse för kroppens ämnesomsättning. Med thyreoideascinitgrafi studeras thyreoideakörteln efter intravenös injektion av teknetium 99m - perteknetat med efterföljande bildtagning i en gammakamera. Thyreoideascintigrammen utvärderas med avseende på avvikelser såsom struma, ökat, minskat eller ojämnt spårämnesupptag samt varma eller kalla adenom. Studien syftar till utveckling av ett nytt helautomatiskt, användaroberoende program för utvärdering av diagnostiska thyreoideascintigram.

På Folksam utförs vid starten av detta examensarbete ingen samordnad användbarhetstest vid design av företagets webbplats och dess applikationer. Arbetet med att utforma egna testanvisningar för användbarhetstest har precis tagit sin början och en grupp av anställda som ska ta på sig detta arbete har just bildats. Testanvisningarna utformas utifrån information som inhämtats under kurser, seminarier samt de anställdas egna erfarenheter. Syftet med det examensarbetet som denna rapport beskriver har varit att utforma en utvärderingsmodell som skall användas som mall vid användbarhetstest under utvecklingsarbete av Folksams webbplats. Den utvärderingsmodell som tagits fram under arbetet är en slags sammanställning av de riktlinjer som finns för utformning av interaktiva webbsidor som möter användarens krav på användbarhet.

My project is an interpretation and exploration of the book The Invisible Cities by Italo Calvino. It is a play on the swedish words for cities and beaches. By adding the letters R and N the word for cities in the title transforms into the word for beaches. The project is equal parts a color investigation and an exploration of new working methods as it is an development of my approch to graphic design. My aim was to, through a visual, conceptual and playful investigation create a new interpretation of the book The Invisible Cities.

Bakgrund: Arbetsgivare kan stödja de anställdas hälsa genom att erbjuda friskvårdsbidrag. Flera faktorer påverkar individer till att välja hälsorelaterade beteenden. Self-efficacy är en sådan faktor vilket innebär individens tilltro sin egen förmåga att klara en uppgift. Syfte: Studiens syfte var att undersöka relationen mellan self-efficacy och nyttjande av friskvårdsbidrag. Vidare undersöktes fysisk aktivitetsnivå och upplevt hälsotillstånd relaterat till dessa två faktorer.