Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the Reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The result of this master thesis report describes the advantages and the drawbacks that will arise when implementing an Ethernet based intercommunication system in military vehicles. The report presents a possible solution and describes how different sound applications will be implemented into the suggested solution. The report show that IP LAN in vehicles leads to more advantages than drawbacks. The main advantages are that all kind of media can share the same LAN and that there is a lot of knowledge of this technique in the civil area. The main drawback is about delay.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

The aim of this Master?s thesis is to research how the Göteborg City Museum places their organization in a context of culture policies andmuseology.The discursive analysis constitutes the methodical frame for this thesis. According to the analysis of this thesis, since an increasing influence of a market-­oriented discourse, an antagonism between a sociological pathos and a market-­oriented instrumentality seems to be the major theoretical clash at the museum. Inside the organization though, the personnel lacks broader insights concerning these theoretical conflicts, but the stressed economic situation creates no room for further theorization. There is a risk to get caught in a market-oriented discourse where there is no time to reflect on the effects of the discourse because of the lack of time that the discourse itself generates.

The aim of this Master of Science Thesis is to develop guidelines and improvementsuggestions of RiNOVA Traffic AB?s dynamic speed bump. The project started with athorough pre study of the design and its function to find out how passing vehiclesaffects the dynamic speed bump. The majority part of the pre study was to createnecessary mathematical models to explain the arisen forces and strains.The results of the mathematical models gave necessary information about the designregarding weaknesses and flaws. The most critical ones where those which interferedwith the design?s performance and Reliability, and therefore needed to be corrected.These problems where more thorough analysed and discussed with experts before thefinal guidelines and improvement suggestions where developed.The parts of the design that had to be redesigned were the extension springs and thebearing that enables the dynamic properties.

This essay examines how high school teachers in physical education and health thinks about assessment and grading. The essay show how teachers assess pupils during lessons and how teachers grade their students. The survey was based on interviews, in which six different teachers answered questions on the topic of assessment and grading. The issues surrounding assessment was linked to the theoretical concepts of formative and summative assessment, to see if the assessment methods teachers use. The issues surrounding grading was related to the theoretical concepts of validity and Reliability in order to see how similar the grading is.The essay provides a picture of how the assessment and rate again looks different teachers.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low Reliability and that the government is not acting sufficiently to prevent and fight corruption.

Turning solar collectors, heliostats, is certainly not a new idea but has been explored for at least two decades. Projects on this subject have resulted in more or less realistic constructions, in a commercial point of view. Far too often the technical goals have had higher priority than the economical, which has resulted in a few constructions having the ability to compete with conventional, fix solar collectors. The economical issues have been given high priority in this project, without decreasing the demands on Reliability. The system has been given the following mechanical and electronical properties: One-axis movement, fix heat carrying fluid system, microcomputer controlled movement and automatic protection from overheating.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the Reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Jämtkraft AB has recently modernized its hydropower station at Hissmofors by replacing four older worn out units with two new units. The generators uses a concept with sliding stator feet to deal with the thermal movements that occur in the stator during operation when the unit is operating intermittently. At other sites, this method revealed shortcomings in the Reliability. This has made Jämtkraft AB feel uncertainty about its function and therefore want to investigate it during an early stage. The generators have a built-in monitoring system for the sliding stator feet and by using data from there the function of the sliding stator feet has been investigated. The study focused on how the different stator feet move relative to each other and how the eccentricity and deviation from roundness changed during operation. The results show that there are several indications that the function of the sliding stator feet is not satisfactory.

Stabilization of subgrade is an internationally common technique to improve the characteristics of a soft soil. Improving the stiffness and bearing capacity of the subgrade enables the pavement to be designed with reduced depths of subbase and basecourse aggregates. This makes the stabilization technique both economically and environmentally interesting. Both natural and stabilized soils have high inherent property variability that should be considered when the characteristic value is derived. By analyzing the spatial variability in stabilized and natural subgrades it is possible get the parameters needed for Reliability?based modeling of soil properties.

The aim of this masters thesis is to study the Reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.

Unga med normbrytande beteende löper en relativt hög risk för en långvarig negativ utveckling. För att förhindra detta krävs tidiga effektiva insatser som i sin tur kräver tillförlitliga bedömningsinstrument som identifierar risker och behov hos unga med, eller i riskzonen för normbrytande beteende. Just detta är syftet med ESTER-bedömning. Föreliggande studies syfte var att undersöka interbedömarreliabiliteten av ESTER-bedömning inklusive en ny kandidatskala för riskfaktorerna . Två oberoende bedömare genomförde ESTER-bedömningar på journalmaterial tillhörande 30 tvångsomhändertagna flickor, 15-20 år.

The current election is causing a debate in the Swedish media. The parties are trying to convince voters by spreading interesting and informative messages through different kind of media. Social media has emerged as a new way of reaching voters. All the current parliamentary parties have implemented this communication channel into their marketing strategy. People have both admired and judged the channel´s applicability in election campaigns.

AbstractThe aim of this review was to describe how quality of life is experienced among patients with diabetes type 2. Literature search was made in Medline and the keywords used were ?diabetes mellitus type 2? and ?quality of life?. Twenty studies were examined and categorized into four sections: Quality of life during complications due to diabetes type 2, quality of life during various treatments, quality of life during depression and quality of life and aspects in relation to the individual as well as social aspects. The designs of the studies were of a varying kind: randomized controlled studies, comparative studies, correlative studies and descriptive studies.