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.

Background: There have been doping usage as far back as as ancient Greece and around the early 1900s started the doping we have today. In 2008 it was 22,000 men aged 15-54 years old who had any kind of experience with doping in Sweden. The problem of doping use are all over the world and to overcome this problem, we need to work across borders.Objectives: The purpose of this study is to investigate whether there is any connection between the use of supplements and attitude to doping. The study is based on the questions: is there any connection between the use of supplements and positive attitude to doping? is there any connection between the use of supplements/doping substances and high training frequency? and is there different use of supplement/doping substances between girls and boys?Method: A survey in form of a cross-sectional study and a waiting room survey was conducted with 63 respondents of whom 57,1% were women.

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

There are several ways to identify individuals with dry mouth, but there are few studies made in which the different methods have been compared with each other.The aim of this pilotstudy was to compare different methods for identifying individuals with dry mouth. Fifty individuals aged 50 to 75 years were included in this studie. These where randomly chosen among patients at the dental clinic at Kristianstad University College. Four different salivary measurements were conducted: 1) collection of unstimulated saliva, 2) collection of stimulated saliva, 3) the so called ?mirrortest?, and 4) analyse using cottonrolls.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).

During the last few years the harwarder has developed from a prototype into a market product. Holmen Skog owns two harwarders and uses two more owned by entrepreneurs. In previous studies it has been shown that the harwarder was a slow and expensive forwarder. In this study the unloading at road-site was studied. The goal was to describe the differences in time consumption between unloading two-sided or single-sided (only from side of the road) and also the difference between unloading with three and four assortments in the carrier.

In the past decades the level of education of the Swedish population has steadily risen. This paper asks questions about the level of education level among members of the Swedish parliament, Riksdagen. The answers are found by studying biographic data over members of parliament between 1971 and 2006. In 1971 a new riksdag, enkammarriksdagen which consists of one ?House?, was founded.

Skiascopy is used to objectively determine the refractive power of the eye. Except for a Swedish study in 2007, where 93 horses of different breeds and ages were examined with respect to their refractive status, most studies on equine refraction were published about one century ago or more. The objective of this study is to examine the refractive status of healthy warm-blooded trotting horses. Skiascopy was performed in 117 horses in total, aged 3 days to approximately 22 years old. In a pilot study, it was determined whether young horses were able to accommodate or not during skiascopy. The horses in the pilot study were all younger than 14 months. In foals younger than 1,5 months we saw a significant difference in the skiascopy result in the right eyes before and after topical atropine was instilled, but not in the left eye.

A trading halt is a measure conducted by a securities exchange in order to reduce information imbalances between market participants, thus enabling a higher level of market efficiency. A market is said to be efficient when new information concerning a company is instantly reflected in its stock price, implying that abnormal stock returns cannot be systematically achieved in an efficient market. The purpose of this study is to examine the occurrence of abnormal stock returns following trading halts on the Stockholm Stock Exchange. The study is based on a sample of 64 trading halts executed between January 2003 and February 2008. Historical daily prices for stocks subject to trading halts during the period have been gathered from the Datastream Advance database, while information on date and time of trading halts have been collected from the Stockholm Stock Exchange website.

The purpose of this study was to depict some elderly people?s experiences of personal safety alarms. Furthermore, the aim was to look into whether there is any difference in experience between men and women and depending on their level of care. Using a qualitative method, semi-structured interviews were carried out with eight elderly people; six women and two men. The main questions of the study were: How do the elderly people experience the practical use of personal safety alarms? In what ways, if any, do the elderly people experience that the personal safety alarm has changed their daily life? In what ways do the elderly people experience that the personal safety alarm effects their ability to stay in their own home? A cognitive perspective was mainly used to analyze the results.

Given the possibility that the world, as we know it, is a consequence of human interaction and verbal communication our understanding of the world can be seen as contingent rather than essentially given. Conceptions such as "entrepreneur", "woman" and "man" can then be understood as socially constructed subjects. Departing from poststructural and social constructionist perspectives I will examine medial representation of women and men as entrepreneurs. My main purpose is to examine how the entrepreneur is constructed as a discursive subject in the journal Eget Företag. Drawing upon Ernesto Laclau´s and Chantal Mouffe´s Discourse Theory and the poststructuralist feminist theoretical perspective of Judith Butler I will discuss both the construction of the entrepreneur as well as the more explicit question; is gender significant for the construction of the entrepreneur and entrepreneurship in Eget Företag? In this study I come to the conclusion that the discourse of entrepreneurship, as well as the journalistic discourse, draws upon discourses of femininity and masculinity but also upon discourses of ethnicity.

Retrospective data from two stud farms, in this study named stud farm A and B, including 742 mares, was statistically analysed. Parameters included in the analysis were type of insemination, date of the first insemination, number of inseminations, the age of the mares, if the mares had a foal or not, foaling date, result of pregnancy examination (if it was done), twin pregnancy and treatments given to the mares. The pregnancy results and the treatments where compiled into a number of frequency tables in which the mares where arranged according to age, month of first insemination, foal or not and type of insemination. There was a significant difference in pregnancy result between the years at both stud farms (2001 better than 2002). At stud farm A, in year 2001, month (at start of insemination) significantly influenced the pregnancy result.

Bipolar disorder is a chronic affective disorder, characterized by episodes of mania and depression. Previous studies have shown beneficial results for CBT in conjunction with pharmacotherapy over pharmacological treatment alone. The aim of the present study was to evaluate a CBT treatment in group for patients with bipolar disorder, run by Norrlands universitetssjukhus. The treatment group consisted of pharmacologically stabilized patients (n=12) who received group CBT. They were compared to a control group (n=5) who received pharmacological treatment only.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.