Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

In today?s society the average person is flooded by information from everywhere. This is in particular the case when using the Internet; consider for a moment the fact that a decent search engine at this moment scans 8 058 million homepages. For a user that repeatedly comes back to the same site, the case is often that they know what they are looking for. The problem is to isolate the important information from all the other information embedding it.We would like to state that we have found one possible solution to this problem, where the user himself can define what information he is looking for at a specific server, then scan the server when visiting it with his browser.

The construction industries are relatively conservative type of business that takes a longtime to adjust for new methods and embrace new ideas. It dose not matter if the newmethod seems to be an improved method as long as it is new and untried. Constructioncompanies are reluctant to change form a longtime working method to a relativelyunknown method.The purpose with our report is to perform an evaluation of BeWi construction method.Our goal are to present the generally opinion about BeWi from the contractors that hasbeen in contact/worked with the method. We also want to know from the contractor?spoint of view if BeWi and the method measure up to the standards that are presented byBeWi and if they believe that improvements need to be done.Our progress up to the final report has consisted of three parts[1]Field studies[2]Interviews[3]Literary studiesWe started out with field studies where we took notes and observed all the includedworking phases on the construction site when using the BeWi method.

By conducting interviews, studies as well as scanning the current scientific landscape, this paper examines the opportunities of increasing current capacity within the public transportation system in Stockholm with simple financial means for the benefit of the travelers. The paper focuses on the central station of the subway system and how adjustments of processes carried out in relation to the turnstiles could increase performance within areas of interest, given the preferences of the travelers. The theoretical framework of the paper includes models from the field of capacity management as well as theories related to the pedestrian behavior. Applying these theories and models to the collected data, the paper derives some main conclusions. First of, people using the public transportations system, and especially the subway, consider speed and dependability as the most important performance objectives for the caretakers of the public transportation system, SL and MTR to master.

Haemonchus contortus is the most important bloodsucking gastrointestinal nematode in small ruminants worldwide. It is often controlled by anthelmintics. Even though other methods to control are available, the most efficient way to treat an animal with clinically manifested haemonchosis is to use one of the available broad spectrum anthelmintics: benzimidazoles (BZ), macrocyclic lactones (ML) or imidothiazoles-tetrahydropyromidines or the narrow spectrum drugs salisylanilides or nitrophenols. Anthelmintic resistance (AR) against all groups of anthelmintics in nematode parasites has been reported from many countries, and even multiple AR has been observed. In this study I have investigated the resistance levels to all major classes of broad spectrum anthelmintics in a naturally infected flock of sheep of Red Maasai sheep (RM), Dorper sheep (D) and their offsprings on a research farm in Kenya.

The study evaluated the Mutant Prevention Concentration (MPC) of Pradofloxacin on three Escherichia coli (E.coli) strains, 2 wildtypes and one first-step gyrA resistant mutant. We also measured the value of AUC (Under the Concentration)/MPC that prevents growth of resistant mutants. It is of importance to reach a concentration above MPC that prevent E.coli from developing resistance against the antibiotic.We used an in vitro kinetic model where we added bacteria? and antibiotic. The culture flask was attached to a pump with an adjustable pump-speed.

Title: Female leaders within the bank sector. Level: D-level in Business Author: Emma Roos & Fanny Wiklander Supervisor: Maria Fregidou-Malama Date: 2011 ? January Aim: The aim of this study is to examine which factors are behind the low number of female leaders compared to male leaders within the bank sector. Method: We have adapted a qualitative method. This means that the researcher works close to the object of research and tries to understand it. We believe that this is a suitable method for our study since it?s based on seven personal interviews.

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

The purpose of this study is to investigate the teachers? described experiences of advantages as well as disadvantages of Arne Trageton?s write to read-method (?ASL?) in contrast to the code-oriented traditional way of teaching. The aim of this study is furthermore to depict the teachers? opinions on whether they experience that the ASL-method is unfavourable for students in general. This study will also investigate the teachers? standpoint regarding choice of reading and writing method.

In the Western world the interest in science in schools is steadily declining. Focusing on interest is important to encourage students to lifelong learning which is a written purpose of the Swedish curriculum. This literature study examines if biology education outside in nature could be a part of the solution for this problem and the question of issue is how can education outdoor enhance students? interest for biology and what other aspects does this effect simultaneously? The method of block search was selected for addressing this question, utilizing the ERIC and ERC databases. The results show that situational interest increased with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and social interaction.

Pharmaceuticals that are found in marine ecosystems are a threatening environmental concern, which is known to harm both animal and plant life. One of the reasons for this problem is that the waste water treatment techniques are not optimized to clear waste water from its pharmaceuticals contain. In this master thesis four Swedish treatment wetlands were studied, and their ability to reduce numerous pharmaceuticals in waste water. The four treatment wetlands that were studied were those in Oxelösund, Trosa, Nynäshamn and Eskilstuna. Two ecotoxicological tests and chemical analysis were used.

The EU has had a special agreement with their former colonies in Africa, the Caribbean and the Pacific Islands, the ACP-countries, for almost 30 years. This has granted the ACPs with preferences on the Europen market, which have been excluded from other countries. The agreement is now beeing re-negotiated to make it more in terms with the rule of the WTO?s most favoured nation-principle. The new agreement will differ from the present one as it will be a mutual free trade agreement where the ACP countries will open their markets to the EU as much as the EU opens up it?s market to them.

The purpose of this study is to examine the importance of a working laboratory in mathematics education, how it influences students? learning and the confidence the teacher has in the laboratory component. Focus has been placed upon the advantages and disadvantages that could follow in the working method.The method used in this essay is qualitative in order to answer all the questions that arise along the way, and in order to use this method in interviews. The interviews that has taken place has been with five class teachers that are currently teaching at a elementary school between the years of 1-5. The purpose of this study has been answered by using its literature and the qualitative method with the class teachers.The results of the research show that teachers express gratitude towards the method in use for mathematics studies.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

The aim of this project was to improve taste of a liquid food product, comprising extremelybitter and unpalatable amino acids and one unrevealed ingredient. The amino acids were Lleucine,L-isoleucine, L-valine, L-threonine and L-lysine monohydrochloride. Experimentaldesign was set up as a screening of water solutions comprising these ingredients (called BCAAsolutions) and added ingredients with potential to improve flavour. BCAA solution withingredients that were potential bitterness suppressors were evaluated in flavour, bitternessand/or palatability. Solutions of separate amino acids were also studied.