The problem presented in this report is that of finding a method to calculate the lift force from a single-element airfoil of arbitrary shape. A number of restrictions are used in order to simplify calculations while retaining reasonable accuracy. The problem is solved for the two-dimensional case only and no finite-wing effects are taken into account. Furthermore, inviscid and incompressible flow is assumed. The method used to solve the problem is the vortex panel method, with vortex singularities distributed over simplified airfoil geometry.

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.

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..

Jämtkraft AB which is a power production company in Sweden has bought two newhydro power units to their station in Hissmofors. The two new generators are using aconcept with sliding stator feet to handle the thermal expansion.The concept with sliding stator feet on hydro electric generators has not beenworking satisfactory on many hydro power stations in Sweden and has caused a lot ofcosts due to long downtimes.The new station in Hissmofors is very important for Jämtkraft AB, and therefore theywant to know how to make sure that the sliding stator feet are working as theyshould. According to theories and a simplified model of the generator the stator feetdisplacement should be around 1 -1,6 mm.The generators are delivered with a surveillance system that will measure thedisplacement of the sliding stator feet. The signal from the system isn?t accessible forJämtkraft AB but it will alarm when the sliding stator feet are malfunctioning.To secure the function of the sliding feet a logger for the surveillance system or adifferent measurement system must be used; if both systems are used Jämtkraft cansecure the function of the surveillance system..

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.

This thesis examines the National Heritage Board in Sweden and the way they look upon themselves, the surrounding world and their mission. Methodologically it?s a discourse analysis based on poststructuralist and social constructionist thoughts. This means, simplified, that nothing is taken for granted and that power relations and ideology always matters. There is no true or distinct heritage.

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

We have through our theoretical framework been able to create a simplified measuring tool for a KIZ; the S-TKL. We have found that the S-TKL is possible to implement on the Öresund Region but with some flaws. Even though the Öresund Region has implemented the mindset of a KIZ, accurate statistics are in some areas hard to find. We can also through our empirical findings say that it is difficult to use the S-TKL on Shenzhen. The data we have found gives a good indication of both of the regions.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

I chose to do this work because I believe that today?s industrial designprofessionals lack in their task of creating aesthetic experiences and aestheticdiversity.With my work, I want to question why the majority of today?s technical, massproducedeveryday products have such a similar design expression, andwhy alternatives are so few. Most of all, I take a critical attitude to today?sstereotypical industrial design aesthetics that I would describe as technical,masculine, and unnecessarily complex.I have designed a number of products that show alternative aesthetics in thissegment and as such I have chosen the vacuum cleaner. The idea is that mydesign will serve as an eye opener and demonstrate that there are alternativesto today?s homogeneous market.The result is three vacuum cleaners claiming three alternatives to currentofferings.

Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

This thesis means to find out how preschool teachers are working to demonstrate the importance of recycling and reuse for children. My hope is to contribute knowledge about various practical methods to establish the idea of sustainable development in the operation. I have used the method of qualitative research and done semi-structured interviews with preschool teachers on certified green flag preschools. The questions I have asked for example concerned how the preschool teachers have worked with recycling and reuse, how much the children have been able to influence and if other didactic subjects are implicated. Six interviews were made and these are summarized in the result part.

This paper investigates the presentation of Islam in textbooks used in the study of religion in high schools. The papers focus on two main questions concerning the ways in which Islam is presented in the analysed textbooks, and how the new curriculum has influenced the portrayal of Islam in the materials. Here, the paper utilizes a method of critical discourse analysis with Faircloughs three-dimensional analysis. The paper then concludes that the presentation of Islam is negative in nature, with the content and view of Islam having been simplified and stereotyped. Often the textbooks studied frame Islam as being an aggressive and oppressive religion, especially in matters con-cerning women.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..