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 paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

Korsbefruktning av näringsliv och kulturell mångfald är en studie som syftar till att utreda en sådan korsbefruktnings potential som differentieringsstrategi inom livsmedelsbranschen. Utifrån denna ansats utreds frågan på tre nivåer bestående av företaget, samhället och kunden. Studien av det valda problemområdet har resulterat i att sex hypoteser genererats. Dessa indikerar, utifrån skilda aspekter, på affärspotentialen som ligger i att korsbefrukta livsmedelsbranschen med hänsyn till en kulturell mångfald.

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

This study examines how a couple of Swedish daily newspapers construct the hacker network Anonymous, with an aim to discuss its possible effects. The question was: In which ways is the network Anonymous constructed in a few Swedish newspapers?                      26 articles from four chosen newspaper were analysed, but because of many similarities in content, only 10 were chosen for deep analysis. With Fairclough's model of critical discourse analysis as chosen method, constructions varying from the images of heroes to villains were found as a result. The most common construction was that of Anonymous as a threat, which was most often exaggerated compared to what actions were actually described in the texts.

The right wing party the Sweden Democrats is through their conservative and nationalist approach and socio-political heritage, connected to various extreme-right populist movements, which have all been in conflict with different branches of feminism. This connection is argued for in relation to the research survey. The party has likewise been accused of pursuing misogynistic, homophobic and racist politics, but differ from its ideological peers due to their outspoken equality policy. The party shows strong rejection of discrimination based on gender, sexual orientation or geographical, religious or ethnical background. In the analysis chapter of this study, texts produced by members of the party are analyzed by means of parts of Karlberg and Mral?s rhetoric analysis method, aiming to clarify what ideals of family and the roles within it are being constructed.

Among the Indigenous cattle breeds in Indonesia, the Bali cattle is the most preferred by small farmers. The Bali cattle is a beef breed, and is considered to have several advantageous characteristics and to be well adapted to the country?s harsh environmental tropical conditions with drought and rain. The main aim of this project was to phenotype of Bali cattle from different locations in order to identify and document diversity within the Bali cattle breed based on their observable characteristics, to compare cattle from different areas and production systems to see the effect of management on phenotype. In this study, 107 cows and bulls of the breed Bali cattle, from Kalimantan, Sumatra, Lombok and Bali were phenotyped.

The ambition of this paper is to study the construction of the categorization between ?us? and ?them? in a religious minority, represented by Jehovah?s Witnesses and a nationalist political party, represented by the Swedish Democrats. This will be done by a discursive psychology analysis of their official publications on each group?s website. By a deductive study using Henri Tajfel?s Social Identity Theory trying to disclose the psychological processes; social categorization, social identity, social comparison and psychological distinctiveness.

Den här rapporten innehåller vårt arbete om Kinect, en ny styrenhet lanserad av Microsoft. I den här rapporten så svarar vi på frågor som t ex: hur det är att programmera till Kinect, hur tekniken bakom Kinect fungerar, hur länge man orkar spela med Kinect och om ett klassiskt spel blir roligare att spela med Kinect. För att kunna svara på de här frågorna så har vi utvecklat kontroller till ett PC-spel, vi har även skrivit några frågor som vi sedan lät användare svara på efter dem testat Kinect. Vår slutsats är att programmering till Kinect är relativt enkel och har stor potential. Dessutom kan det vara svårt att anpassa klassiska spel till Kinect för att öka upplevelsen..

Many companies choose to position themselves in New York. The city is one of the main cities when it comes to advertising. The competition is strong and for new companies, it is hard to survive on the market.In our thesis we have investigated how Swedish people, who open new advertising agencies in New York, should market themselves to be successful on the market in New York.To gain as much information as possible about this subject, we traveled to New York and interviewed three advertising agencies, who were started by Swedes, and also the Consulate General of Sweden, and Swedish Trade Council.Our investigation resulted in that the best way to be successful on the American market is to differentiate your work from what the market has to offer. By doing this potential customers may find your work interesting and thereby chose to work with your company..

Vid industriell produktion så uppstår värme vilken inte till fullo kan utnyttjas varför en viss mängd värme blir kvar som restvärme. Företagen inom industrin strävar efter att minska eller ytterligare utnyttja restvärmen och den energin som denna innehåller. Idag är det vanligaste användningsområdet i Sverige för restvärme från industrin att denna används i närliggande fjärrvärmenät. Ibland finns inte denna möjlighet eller är begränsad i sin omfattning. Ett alternativ för svensk industri skulle kunna vara att producera elektricitet av denna restvärme.Denna rapport är ett examensarbete för KTH i samarbete med företaget Climeon.

I Sverige används mycket energi för uppvärmning av bostäder och lokaler. För att uppfylla det ständigt ökande behovet av värme, byggs exempelvis nya värmeproducerande anläggningar som komplement i fjärrvärmesystem. Samtidigt finns det outnyttjad energi i industrin som i sin produktion får värme som oönskad biprodukt.Denna rapport undersöker möjligheten att utnyttja denna biprodukt från industrin för att tillföra energi till ett befintligt fjärrvärmenät och lagra i ett säsongsvärmelager. När värmebehovet ökar under den kalla delen av året, skall säsongsvärmelagret bidra med värme.Idén är att lagret skall ersätta delar av de värmeproducerande anläggningarna som utnyttjas i Halmstads fjärrvärmesystem. Målet är att all fossil bränsleanvändning skall kunna tas bort.

Användningen av personbilar har ökat stadigt i Sverige och världen i stort de senasteåren, vilket lett till ökade utsläpp av koldioxid. Samtidigt har oljepriset nåttrekordnivåer, och många menar att utvinningen av olja redan har nått sin topp. EU hardessutom satt som mål att medeltemperaturen på jorden inte får stiga med mer än maxtvå grader Celsius, och att till år 2050 reducera koldioxidutsläppen med 80 %. Detta ärenbart möjligt om nya, gröna drivmedel och drivlinor fortsätter utvecklas ochframförallt kommersialiseras. Användningen av förnyelsebara energikällor har ökatkraftigt, vilket skapat förutsättningar för bilar drivna av el.

Eutrophication is an environmental problem that affects more than ten percent of Swedish lakes. Excess nutrients increase the growth of algae, and cause major problems in the ecosystem through oxygen-free bottoms, fish kills, and at worst dead bottoms. Agriculture accounts for 44% of human emissions of phosphorus to lakes and rivers. Leaching occurs of particle bound phosphorus and of dissolved phosphate. The amount of phosphate in the soil solution that may be leached is partly due to the prevailing pH in the soil solution. The purpose of this study was to investigate how the relationship between phosphate solubility and pH was affected by liming.