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.

Chronic obstructive pulmonary disease can limit patients physical abilities and contribute to social isolation. The purpose of this literature study is to investigate men's and women's experiences of living with chronic obstructive pulmonary dis-ease, and the supporting and guiding role of the nurse to an increased quality of life. 13 critical reviewed articles were used to find the answers to our questions. Quality rating forms were used in order to guarantee a good scientific quality. The results show that, it is of great importance for the COPD-patients well-being to experience social support from those around them, and to have a close relation-ship with their families and friends, in order to experience quality of life.

The study intends to find easily recognizable indicator species for water quality in the constructed wetland of Flemingsbergsviken. The study is relevant since indicator species can be difficult to determine for common people. Easily recognizable indicator species could improve dialogue between the scientific community, administrative authorities and the general public. Such species could be used in education systems, associations or in information campaigns. Therefore, I have chosen to refer to these species as didactical species.

Companies that sell digital products such as software and movies transfer large amounts of data to its customers. In order to send this amount of data using FTP or HTTP and still maintain a high speed transfer rate it is required that the company have a large number of servers and a huge bandwidth. Servers and bandwidth costs money which means they have great costs on the distribution of their products. In order to reduce distribution costs, P2P technology can be used and the most powerful technology to transmit popular files is called BitTorrent.BitTorrent requires users to share their bandwidth. Nowadays, BitTorrent is frequently used to transfer products that are free of charge; one example is the Linux distribution Ubuntu.

The purpose of this thesis is to examine the quality notions used by the library personnel responsible for the video game department at Malmo City Library. Furthermore, the thesis aims to assess how these notions of quality relate to properties of the actual collection of video games. The empirical results are based on interviews with the responsible library personnel. The result is then analyzed by an interpretation of Carl Gustav Johannsen?s library adapted, theory-based, model of quality definitions.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Through extensive research it has shown that today?s sail boat owners are very frustrated concerning the limited choice of engine alternatives offered by today?s market. Besides rising fuel-costs, environmental awareness is very important in today?s society. Hence it is vital to find alternative environmental-friendly motors and replace combustion-engines. Zilent Ocean is an extensive project within Development engineering program at Halmstad University.

This report is the result of a thesis work done at the Department of Engineering Sciences, Uppsala University, and includes 15 ECTS points. The work has been performed at Företag A, a company specializing in electronics whose major product has become a sophisticated tool used by authorities across northern Europe. Företag A has initiated a quality management system according to the criteria set by ISO 9001. Following demands from customers, Company A has now decided to also start working towards a certification according to SS-EN ISO 9001:2008, this work is the foundation for the thesis work. The thesis work has been limited to the production process and the aim has been to enable this process to be certified according to ISO 9001:2008. The work has been performed by analyzing the existing quality management system and the requirements for each process included, whereby the gap between the current and the target state has been mapped. Suggestions have then been made on how this gap can be filled, some of these suggestions have also been carried out during the thesis work. The conclusions drawn are that quality management does not have to be complicated, but quickly becomes so when the complexity of the processes increases.

In order to counteract and to discover unethical actions within an organisation, a growing number of Swedish companies implement a so-called whistleblowing system. The purpose of our essay is to study the mindset of companies and further analyse how this mindset affects the design and quality of companies' whistleblowing systems. To do this, we have used a qualitative approach by interviewing different Swedish companies about their mindsets and systems. The study determines that there seemingly are three different categories of systems of varying quality. In this study we have chosen to call them "internal system", "external system" and "combined system".

 Conclusion:Medical treatment may have a role in platelet count after transfusion. Since the TACSI platelets passed the quality requirements, and the vast majority of patients platelet count increased after TACSI platelet transfusion, the TACSI platelets will replace the old method to produce platelets at the Uppsala University hospital.  Methods: A new approach that pools 8 buffy coats (TACSI platelets) that were separated into 2 units instead of 4-6 buffy coats pooled to 1 unit was investigated in this study. After the platelets were extracted from the buffy coats their quality was controlled and subsequently the platelet product was evaluated in 96 patients. Results: The results showed that 80 % of the platelet units passed the European quality requirements. Further, the platelet count was increased in most patients that received TACSI platelets. Conclusion: Medical treatment may have a role in platelet count after transfusion.

This thesis was conducted at Mälardalen University in Västerås and Härjeåns Nät AB, mainly in Sveg. Härjeåns Nät AB is a network company that delivers electricity in Härjedalen municipality, Ånge Municipality, Ragunda and Bräcke municipality. The maintenance and dismantling of electricity and broadband networks generates a lot of waste. The purpose of this work is to present proposals on the management of the waste. The goal is that all of Härjeåns offices should have equal management for the waste and an overview of how to manage the various wastes.

The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.