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.

Abstract          Background: End of life is difficult to establish in patients with dementia and many patients die due to complications related to the disease. To document that care are palliative in this group of patients is not common among nurses and physicians. This may depend on that the palliative course is extended and not similar to the palliative course common among patients with cancer. Aim: To describe how the registered staff in nursing homes document the care of persons with dementia in a late palliative phase. Method: A retrospective record study with a deductive approach.

Växthus används för att ge ett bättre odlingsklimat åt grödor och växter. För ytterligare förbättring av förhållandena används växthusvävar som exempelvis kan reglera temperatur, fuktighet och ljustillförsel. Väven som behandlas i denna rapport är en så kallad energiväv som främst har till uppgift att minska energiåtgången vid uppvärmning.När väven är fördragen nattetid, ökar luftfuktigheten då grödorna avger fukt dygnet runt. Fukten kan kondenseras mot energiväven, vilket gör att det bildas droppar på väven som kan falla ned på växtligheten. Den höga luftfuktigheten kan medföra svampsjukdomar och i övrigt också bidra till att tillväxten avstannar.

Syftet med denna uppsats var att synliggöra hur pedagoger uppfattar sitt eget genusarbete, deras tankar och synsätt kring hur de arbetar mot en jämställd förskola.I forskningsbakgrunden fokuseras det på att förklara begreppet genus närmre. Det definieras vad skollagen säger om genus och jämställdhetsarbete och vad det innebär för dem som arbetar som pedagoger inom förskolan i dag. Sedan beskrivs även hur pedagogers arbete med genus kan se ut på förskolan och pedagogernas arbete berörs genom relevant litteratur. Metoden som valdes för att synliggöra pedagogerns tankar kring sitt eget arbetssätt var kvalitativa intervjuer med semistrukturerade frågor. Vid intervjuerna användes inte en ljudupptagare utan stödpunkter antecknades under intervjuns gång.Resultatet visade att de flesta pedagoger inte tyckte att de uppnådde målen enligt läroplanen och att de inte finns tillräckligt med kunskap inom arbetslaget för att det skall ske.

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

This essay intends to examine the atheists Richard Dawkins, Daniel Dennett, Sam Harris, Christopher Hitchens and Michel Onfray's arguments against religion, based on the themes of religion, atheism and the perception.of their present worldview. In addition, the research aims to find out whether it is suitable to talk about a new atheism. And, if so, whether such newatheism correspond with the definition represented by the Christian critics. The essay intends to contribute to a very limited research on the so-called new atheism without applying pro-religious arguments.Previous research and theory highlight the problem of defining the terms atheism, religion and secularism a concern that is reflected by the five critics troughout their arguments. What really united the critics were the idea about religion taking too much place in society, and the opinion that atheistic morality is at least as good as religious morality.

ASSA develops locks and integrated security systems for doors. ASSA is Sweden?s leadingsupplier of locks and security systems. ASSA AB worked during the master thesis withimplementing a common development process for all companies within the group. Ideageneration was one relative unexplored area for the group and the interest of finding effectivemethods was required, the company understood what an effective handling of ideas couldcontribute in the pursuit of more and pleased customers.The purpose of the master thesis has been to study and to map which methods are used inorder to carry out idea generation.

This thesis aims at analyzing why the municipality of Flen, in the eastern part of Sweden, has experienced strong depopulation for the last forty years in spite of its relative vicinity to Stockholm. The study uses current theories on regional developement, population theory and theories on regional enlargment to help explain and to evaluate the different regional factors that affect the developement of Flen on the local level. The thesis is primarily focused on the subject of regional policy and strategies to meet regional depopulation. The study also gives a presentation of the strategies of major regional institutions as well as analyzing what impact regional policy have on local policy in the municipality of Flen.Interviews with local officials, politicians and other people representing the population of Flen were carried out to achieve a better understanding of the specific challenges that the municipality faces and of the measures that are taken to meet them. Regional policy in Sweden prioritises measures that promote regional enlargment to link the housing and labour markets together with the regional infrastructure.

Organic food is produced in a way that strives towards maintaining and improving natural resources. The welfare of both producers and consumers is central, also taking both animals and the environment into account. The Swedish government finds this important and in 2006 they made a resolution that the consumption of organic food should be stimulated. The goal was that 25 % of the municipalities? consumption of food should be organic in 2010.The municipality of Ludvika reached the government's target in 2011 and is currently increasing their proportion of organic food by one new product every year.  Ludvika is a member of The National Association of Swedish Eco-municipalities and the town of Ludvika is also a Fairtrade city.

The number of people of getting allergic symptoms is increasing and the reasons are considered to be many. The human have changed their habits and spend more time indoor. In combination with new building technologies where denser housing constructions and new materials this causes bad indoor climate contributes to a higher occurrence of allergiesThere are several courses of action to deal with this problem. One action is by choosing allergy-free interior surface materials. An allergy-free material emits low concentrations of harmful substances resulting in a great indoor air quality.

During the last year in the Innovation Engineering Program, at Halmstad University, a degree project was performed that was carried out during Fall semester in 2006 and Spring semester 2007. The project was performed by two students in corporation with LIC Audio AB, a company in Stockholm. The degree project was meant to result in a communication aid for people with a cognitive handicap. The project focused on people suffering from dementia because of the expressed need within this group. This aid should first and foremost help in a conversation between a person with dementia and another person, like a relative or nursing home staff.

Shock absorber units play a key role in establishing the driving dynamics and performance of automobiles. Öhlins Racing has manufactured high-tech automotive shock absorbers for over 30 years. Öhlins Racing?s advanced technology has contributed to over 200 world championships in automobile racing. Öhlin?s manufacturing process has long utilized automated fluid filling equipment during the final shock absorber unit assembly stage. The filling process consists of vacuum pumping the shock absorber unit and subsequent transfer of fluid. Vacuum pumping is necessary to remove residual air from the shock absorber unit prior to initiating the liquid filling stage. The presence of undesirable gases drastically compromises the performance of a shock absorber. The filling degree, defined as the final ratio of air to oil, is determined by the specific filling protocol as well as the specific equipment utilized.The current investigation aims to develop a viable technique to accurately determine residual air content in shock absorber units. If the filling degree can be appropriately quantified for a specific manufacturing process, then the air/oil ratio may be quantitatively related to shock absorber performance. The utilized measurement method must be completely integrated into the manufacturing process to guarantee shock absorber performance specifications according to the manufacturer?s standards. By utilizing the measurement method developed in this work, the manufacturing process, manufacturing equipment and product specifications can all be tailored to provide improved filling conditions.The developed measurement method provides accurate quantification of the filling degree under a wide range of processing conditions. The method establishes the relative quantity of air in the shock absorber unit by performing in-situ compressibility tests. The fill ratio can be controlled and varied by manipulating the vacuum pressure exerted during the filling process. Performance tests, however, indicate no correlation between filling degree and unit performance..

Today the individual ventilated cage system (IVC-system) is a commonly used housing system for mice in research facilities. IVC systems have HEPA- filters and are designed to control both supply and exhausted air at cage level, as well as temperature and relative humidity in the cages. This creates an optimal environment for the mouse and at the same time a protection against the risk of cross-infection between cages and the outside environment. The aim of this study was to evaluate the health and welfare of breeding females and pups of two different strains of laboratory mice (NMRI nude mice and C57BL/6N) in three different kinds of IVC-systems; Arrowmight, Allentown and Tecniplast. The NMRI nude (Nu) females gave birth to 18 litters in Allentown, 16 litters in Arrowmight and 15 litters in Tecniplast.

Fast pyrolysis is a method for converting biomass into three energy rich products: char, gas and bio-oil, where the latter is most interesting.  Pyrolysis is an endothermic process where biomass is heated in an anaerobic environment and, with the right operating conditions, up to 80 %wt bio-oil can be extracted. Key parameters for fast pyrolysis are: stable reactor temperature (~500°C), short residue time for gas in the reactor (<2 s) and a very high heating rate for the biomass. Today there are several different process solutions for fast pyrolysis, where fluidized beds and rotating cones are most developed. Bio-oil has compared to fossil oil: lower heating value, low pH and also polymerizes with time. Because of this upgrading is desirable for increasing competitiveness.

Children?s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments.The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children?s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances.