In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and Quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

In this literature review the characteristics of two free-floating macrophytes, water hyacinth   (Eichhornia crassipes) and duckweed (Lemna sp.), and two microalgae, Chlorella and Scenedesmus, have been examined regarding their suitability as efficient nutrient removers in the treatment of wastewater with high levels of nutrients and suspended solids from a biogas plant in Loudden. The needs required for the plants to be able to grow in wastewater and the amounts of biomass they can produce have also been studied. The results show that Chlorella is capable of a very high uptake of nutrients in photobioreactors with high nutrient loadings. With an ammonia uptake maximum value at 10900mg/m2/d Chlorella outshines the other organisms in this study. The test organism that performed the closest to Chlorella in terms of nitrogen uptake was water hyacinth with an uptake about 1602mg/m2/d.

Seen in many trends and studies, consumers of today feel a growing desire to experience the uniqueness in products and services. This is forcing companies be more innovative and creative in their marketing, in order to distinguish and differentiate themselves and their products/services. We believe that creating a top-to-bottom experience strategy is one way that a company can succeed in this.The purpose of this thesis is to analyze and clarify how a business can reinforce their product experience through a complete experience strategy. In order to demonstrate this we have made a case-study research for the New Wave Group, advising them on how they can place blown glass art at the heart of the town of Kosta.The authors have used qualitative methods and an abductive approach. Four interviews have been completed with executives from the New Wave Group, including the project manager, hotel manager, head of the Kosta Boda smeltery and head of guides and visitors at Kosta museum.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

In the process laboratory of Metso minerals (Sala) AB, continuous tests have been made with a laboratory unit High-Rate thickener. The tests are made in order to compare three methods of thickening techniques of suspended solids. The three techniques are High-Rate thickening, conventional thickening and lamella thickening. The High-Rate and the conventional trials are based on a continuous method, while the lamella thickener is based on batch trials. Because the lamella thickener is based on batch trials and there were some optimization problems with the adding point of the flocculant at the continuous trials, it was not feasible to compare the lamella thickener with the other two thickener types.

The purpose of this essay is to examine how administrative officers at the Swedish social insurance agency experience and deal with the goal conflicts they may experience. Furthermore, the purpose is to gain a greater understanding on how they perceive their role in the implementation process, and their position as the link between the citizens and the state. Two potential conflicts are examined; between quantitative goals and performance measures and those more qualitative and hard to measure; between economic values such as cost efficiency and productivity and democratic values such as the rule of law. The other conflict examined is that between implementing and following the laws set forth, take into account the individual needs and interests of the citizen. The theoretical framework consists of Lundquist?s theory on public officers as the guardians of democracy, which means that they should not only implement laws and rules according to political intentions, but also make sure that the democratic values and principles are followed in the relationship between state and citizen.

The aim of this study is to research images of the academic world that is presented, incorporated and reproduced within the frames of the mentorship in the basic level. Can these images derive to the view upon science as a traditionally male area? Is mentorship gendered? Can the mentorship on the basic level be viewed upon as a milestone of a academic career where men and women have different opportunities to succeed?By interviewing seven mentors, working in a social sciences institution in a larger Swedish university, I have come to the conclusion that knowledge is coded male and that this affect mentors mental images of what male and female students are expected to do. The male student represent the scientist, while the female student represent what the scientist is not.Depending on the work of, among others, Kerstin Norlander, Dorothy Smith and Eva Erson I have come to view upon the university as a patriarchal organisation witch produces knowledge based upon male values, experiences and concepts. This precludes the female within this organisation from relating to the knowledge she is supposed to incorporate.

This study is a follow up of a pilot study made 2004, that evaluated feeding, exercise and weight as possible risk factors for developing any kind of diabetes in dogs. We have selected our material for a certain kind of DM that exists among Norwegian and Swedish elkhounds. These breeds are among the most common breeds affected by diabetes and this kind of DM almost exclusively affects intact bitches. We performed a case- control study where the owners were interviewed over the phone. The owners of a total of 48 case dogs and 58 control dogs were contacted. The questions for the cases focused on the time before the diagnosis and the questions for the control dogs focused on the dog´s adult life.

Colours have been proven to have both a great physical and psychological impact on human beings. This essay investigates the rebranding of 37 Health Care Centers, located in Norrbotten, Sweden, and how 10 interviewees have experienced the new choice of colour on the logotypes of these Health Care Centers.The theoretical framework used in this research process, consists of theories related to rebranding, the communication process, encoding/decoding and Goethe?s Theory of Colours.To gather information about how the 10 inhabitants have experienced the new choice of colour, a semistructured form of interview was used. In addition to these interviews, three people employed by Norrbotten County Council (NLL) were interviewed, to get to know more about the rebranding process and the message behind the chosen colours of the logotype.Results show that the inhabitants had an overall positive reaction to the new colour choices, but that younger target groups lacked information about the new logotype and the rebranding.Due to these results, recommendations were made that NLL should expand the Quantity of media channels to reach these younger target groups, and thereby be able to attract more patients to their Health Care Centers. NLL would also profit from investigating the inhabitants experiences related to the new colour choices themselves, but in a larger scale, to achieve greater knowledge of how to proceed with colour choices in the future..

Stump treatment today requires large quantities of clean water mixed with the protective product Rotstop, to fully cover the stump surface. In order to reduce the water consumption without reducing the coverage of the stump surface, the pressure in the stump treatment device can be increased. Therefore, the Phlebiopsis gigantea (Fr.) Jül. suspension used as a biological control agent to prevent Heterobasidion annosum (Fr.) Bref. infection was pressure-tested.

The cell cycle is the time a cell spends between two cell divisions. The cell cycle includes several parallel processes, all of which must be completed before a cell is mature for dividing. In the first place, all subcomponents (RNA, protein and membrane lipids) need to double in Quantity and this occurs continuously through the cell cycle. Furthermore, the genome and some chromosomal proteins must double and this take place during a limited interval in the middle of the cell cycle (S-phase). On either side of the S-phase are two "gaps" which is called G1 and G2. When the cell has passed a point in the G-phase they are irreversibly programmed to progress through the remaining of the cell cycle and will undergo the next cell division. When a cell have passed a point in the G1 phase, approximately four hours after mitosis, a normal cell is in a state of indecision.

I Sverige finns det ungefär 475 000 hektar skogsmark där den från Kanada introducerade contortatallen (Pinus contorta) utgör mer än 65 % av den totala grundytan. Genom aktiv skogsanläggning har P. contorta blivit Sveriges sjunde vanligaste trädart sett i ett volymmässigt perspektiv. Därför är det av stor vikt att ha god kännedom om hur arten sprider sig i det svenska skogsekosystemet. När P. contorta introducerades ansågs den sakna förmåga att självsprida sig (fröså sig), men senare visade det sig att andelen serotina kottar varierar mellan olika träd och att den kan självsprida sig på produktiv skogsmark. Resultatet av studien visar att P.

ABSTRACTWångdahl, J. (2006). Hälsofrämjande budskap i en livsmedelsbutik- kunders uppfattningar. C-uppsats i Folkhälsovetenskap. Örebro, Hälsovetenskapliga institutionen.Obesity and being overweight are on the increase in Sweden which makes work in the area of health promotion very important.

Studien tar sin utgångspunkt i kognitiva skrivteorier. Syftet med studien har varit att undersöka om handskrivnings- stavnings- och avkodningsförmåga hade statistiska samband med textlängd och textkvalitetsamt om det fanns några skillnader mellan flickor och pojkar. Studien ville även se om det var bokstävernas läslighet eller om det var elevens föreställning om bokstavens utseende som hade betydelse för textlängd och textkvalitet. I urvalet ingick 38 elever i år 2.Resultaten visade att förmåga att snabbt skriva läsliga bokstäver och att kunna stava ord hade samband med textlängd. Textlängd hade samband med textkvalitet, ordvariation och syntaktisk komplexitet.Handskrivning och stavning hade ett måttligt samband med innehållsliga aspekter av textkvalitet och de förklarade 60 % av variationen på textkvalitet.Handskrivning och stavning hade starka samband med textyteaspekter av textkvalitet.

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A Quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.