Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

In this essay, I have examined and discussed the similarities and differences between christology in the thought of Cyril of Alexandria and Martin Luther, and further, to what extent Luther may have been influenced by Cyril in his doctrines of christology and Christ?s presence in the Eucharist. By reading texts written by Cyril as well as by Luther, I have tried to describe the position of each of the theologian?s. In the next step, I compared the thoughts of Cyril and Luther, and tried to show on both similarities and differences.

Syftet med uppsatsen är att utreda hur RegionFastigheters organisationsförändring har påverkat deras verksamhet. Vi analyserar om uppkomna effekter stämmer överrens med dokumenterade teorier om outsourcing samt uppställda hypoteser. En jämförelse av driftentreprenaderna på sjukhusen i Hässleholm och Ängelholm har gjorts. Slutligen jämförs resultatet med Regionfastigheters uppställda mål avseende konkurrensutsättningen. I den specifika driftentreprenaden är det extra viktigt att inte en försämring av vare sig kvaliteten eller driftsäkerheten sker då det i förlängningen berör sjukvården. Undersökningen har utgått från följande områden och frågeställningar: 1. Medarbetare: Hur upplever medarbetarna den förändrade driftorganisationen? 2. Kunder: Hur upplever kunderna den förändrade driftorganisationen? 3. Verksamheten: Vilka effekter har omorganisationen på driftverksamheten? Hypoteser utifrån frågeområdena har ställts upp för att lättare skapa fokus i forskningsprocessen.

To be able to evaluate different radio waveforms in a laboratory environment FOI in Linköping has developed an experimental system for radio communication called Rasmus. The system consists of a transmitter, a channel emulator and a receiver. The transmitter modulates a digital signal to a desired analogue waveform. The channel emulator is used to simulate a real radio channel. The channel emulator distorts the signal by splitting it up in several propagation paths.

Examensarbetet syftar till att jämföra nya alternativ till olika system för användning i laborationer i reglerteknikkurser för olika studentkategorier. Det skall utredas vilket av ett antal alternativ till mjukvaruplattformar som är bäst lämpat att användas vid reglerteknikundervisningen i ITN:s reglerlaboratorium vid Linköpings universitet. Tidigare laborationer i berörda kurser skall även modifieras så att dessa kan genomföras i de nya systemen.Examensarbetet resulterade i en rad modifierade laborationer och system att tillämpa i dessa. De nya systemen medför att all reglering sköts direkt från en dator istället för tidigare variant med externa apparater som programmeras. På så sätt kan större fokus läggas på regleringen i sig och inte de system som tillämpas för att utföra den..

This thesis presents a new way of providing library users with reference services, namely chat (text based digital reference service in real time). Our research questions focus on the role of reference service, a comparison of chat reference to other reference forms, and the interest for real-time, digital reference. Our literature review covered the areas of digital reference and reference theory, the results of which showed that an ongoing debate hardly exists among Swedish librarians on the topic of reference work. We interviewed librarians from the three different Swedish chat reference projects existing at the time of our study. Most interviewees were very positive about chat reference.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

Vehicle simulators are becoming more common in vehicle industries. Company earns lot of money on simulations instead of real tests. Real tests are necessary but not made so extensively as before.In this thesis the building of an vehice simulator will be described and a comparison between three different cruise controls. The three cruise controls are PI-regulator, a regulator who regulates after positions in the terrain and a MPC-regulator. The reason for choosing this three is to see the difference between simple regulation and more complex regulation with respect to fuel consumption, travel time and complexity.The vehicle simulator is made in Matlab/Simulink, Visual Studio and Open Scene Graph.

Many traffic incidents are due to the driver?s lack of attention, resulting in dangerous lane departures, either sliding off theroad or into the oppose lane. These kinds of incidents often have serious outcomes, which has led to much effort being concentrated on preventing or lessening the damages when the incident is already a fact, for example by installing safety belts and air bags. These measures may be considered to be acts of so-called passive safety. Active safety on the other hand, means that the safety systems intervene before the incidents have occurred.

Sustainable Development is often described as a balance between ecological, economical and social aspects. Between these exists a complicated interaction that creates conflicts in the planning of the landscape. We see a growing need for a functional interaction between values and interest and an understanding for different perspectives. Cooperation and dialogue are key ideas with the focus on cooperation rather than the goal. There is a lack of forum for dialogue and cooperation within municipalities where a great knowledge and competence are gathered.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.