Resultatet av undersökningen visar att revisorernas fastställda väsentlighetsnivåer skiljer sig relativt mycket åt (den lägsta väsentlighetsnivån är 600 000 kr och den högsta är 1 250 000 kr) samt att det finns både skillnader och likheter i deras förda resonemang. Likheterna kan urskiljas i respondenternas arbetssätt och att de förhåller sig mycket till ISA. Orsaker till skillnaderna visar sig The result of the survey shows that the auditors determine materiality levels differently (the lowest materiality level is 600 000 kr and the highest one is 1 250 000 kr). There are both differences and similarities in the auditors´ argumentations. The similarities can be seen in auditors´ working process, during which they are regulated much by ISA. On the one hand, the differences can be expla

The present study investigated if the diagnostic value of cues could reduce the need for inhibition operating within the retrieval-practice paradigm, which is part of the retrieval-induced forgetting (RIF). The results of 32 participants (female: 20, age: M = 24.97 years, range: 20 – 32 years) were reported. The method used was a standard RIF procedure with an added manipulation. The category-item

Syftet med studien var att belysa bisexuellt identitetsskapande genom att undersöka vilken roll omgivningens attityder till bisexualitet har i denna process. Semistrukturerade intervjuer genomfördes med sex bisexuella personer. Utifrån en hermeneutisk ansats tillämpades tematisk analys för att analysera intervjumaterialet, vilket resulterade i fem huvudteman: Att vara sann mot sig själv, Att anpasThe aim of this study was to illuminate bisexual identity formation by examining what impact cultural attitudes towards bisexuality have in this process. Semi- structured interviews were conducted with six bisexual persons. Based upon a hermeneutic approach, thematic analysis was used to analyze the data and five main themes were identified: The need to be true to oneself, Adjusting oneself to the

Modern ship design and construction is striving to make sea transportation more fuel efficient and more environmentally friendly. One of the possible solutions is to make the ships lighter by reducing the weight of the superstructure, constructing it completely or partially with lightweight materials such as Fiber Reinforced Plastics (FRP), like glass fiber composites or carbon fiber composites. H

Emotionell intelligens är ett växande område men det har endast i begränsad utsträckning forskats om dess betydelse i samband med rekryteringsprocesser. Pilotstudiens syfte var att undersöka huruvida individer med högre EQ-poäng bedömdes mer positivt av rekryterare gällande uppskattad anställningslämplighet. Baserat på tidigare forskning förväntades det att högre EQ skulle korrelera med en mer posEmotional intelligence is a growing field but its relevance within recruitment processes has only been limitedly explored. The aim of this pilot study was to explore whether individuals with a higher EQ score were judged more positive by recruiters on evaluated hirability? Based on previous research we expected that a higher EQ would be related to a more positive evaluation of hirability. The stud

Previously developed methods to evaluate FED and FEC level via combination of CFD and evacuation simulation have been verified by new features of FDS6 and extended to fire cases involving common building materials. The FED levels calculated by the conversion factor [1] based on carbon monoxide are compared with the direct calculation by way of mass fraction of carbon monoxide, hydrogen cyanide and

The main interpretation of sustainable development for business is efficient technology, but this does not yield absolute environmental throughput reduction. Post-growth addresses the failure of the efficiency paradigm and enlarges the solution space, therefore opening a promising avenue for businesses. But it lacks a systematic approach for companies to follow. There is a huge theoretical and pra

Social media have come to influence the way we interact, both on an individual level and an organisational level. Businesses in all industries are quickly realising that if you are not on social media you do not exist. This thesis aim to investigate how social media influence the aid market and how/if the individual consumer has changed their participatory behaviour towards aid organisations. A c

Global warming is one of the major threats to humans and ecosystems, especially in already fragile areas like that of the Thar Desert in Rajasthan, India. People living there depend on rainwater for the every day life. This study aimed at investigating whether the there will be any influence on the existing rainwater harvesting structures in the future due to climate change and examining the adapt

Användning av sociala medier har ökat mer och mer under det senaste decenniet och ett av dessa är Facebook, en internetsida där användarna kan chatta med sina vänner, lägga upp foton samt titta på andras och göra statusuppdateringar. Denna studie undersöker om det finns en relation mellan hur människor använder sig av Facebook samt två specifika personlighetsdrag. Fokuset var ensamhet, som är indeThe use of social media has increased during the last decade, and one of them is Facebook, a website where the users can chat with friends, submit pictures, write status-updates and browse other people's entries. In this study, research was conducted to establish if there is a relationship between how people use Facebook and two specific aspects of personality. The focus of the study was lonel

The aim of this study was to evaluate a central service for the monitoring of supplier compliance with Code of Conduct for social and ethical performance that the Sub-Association of Local Authorities and Regions (SKI) in Sweden provides for several Swedish municipalities. The evaluation has been carried out via combination of two approaches: a)A survey of participating municipalities’ thoughts an

Purpose: The main purpose of this study is to investigate whether different ownership identities has any effect on the levels of cash amongst firms listed on the Stockholm Stock Exchange (SSE) main markets. The examined types of owners are family owners, insider owners and institutional owners. Methodology: A quantitative approach with the interpretation of the results from a panel data regressio

There are 64 districts in Bangladesh and three of these districts make up the Chittagong Hill Tracts (CHT). The majority of the population of the CHT, which consists of the indigenous peoples, is culturally and socially different from that of the rest of the country. In spite of these variations, the indigenous population of Bangladesh holds a national identity since they have been living here for

Om ett ekosystem ska fortsätta att förse samhället med viktiga tjänster måste det vara anpassningsbart. Som en del av ett ekosystem är arters förmåga att förflytta sig över landskapet vitalt för anpassningen. Grönstruktur underlättar förflyttningen av arter i ett landskap fragmenterat av bebyggelse och barriärer. Vid ett förändrat klimat är grönstruktur viktigt av två anledningar. Ökat antal extreFor an ecosystem to be able to continue to provide important services to society, it must be able to adapt to change. As part of an ecosystem, the ability of a species to migrate in the landscape is vital for the adaption to change. A green infrastructure allows the movement of species in a landscape fragmented by human influenced land use. The importance of a green infrastructure is twofold in a

During the last decade, upconverting nanoparticles (UCNPs) doped with rare-earth (RE) ions have been extensively studied in the field of biophotonics. Due to their unique properties of anti- Stokes shifted luminescence and with excitation and emission wavelengths optimal for biomedical imaging, they have become an interesting class of fluorescent contrast agents. An issue with downconverting fluor

Att nätverka är väldigt användbart i dagens samhälle för företag. Malmö Cleantech City är ett nätverk för miljöteknik företag i Malmö som ville få sin verksamhet utvärderad för potentiella utvecklingsmöjligheter. Därför utformades denna studie med kvalitativmetod och genomfördes genom telefonintervjuer med åtta respondenter. För att uppnå syftet formades forskningsfrågan “hur upplever företagen i Networking is a useful tool in today’s society for business development. Malmö Cleantech City is a network for environmental engineering in Malmö, who wished to get their network evaluated for potential progress opportunities. The study was designed with a qualitative methodology and was conducted through telephone interviews with eight respondents. The following research question was formed "

Biocides are chemical and biological pesticides used for preservation and disinfection. It’s being used, both in health care and everyday life, in products such as hand soap, cosmetics and textile fabrics. Studies have shown that, in textiles, a lot of the quantities of the biocides are being washed out during the life cycle of the product. This study aims to map in what extent biocides are being

Using data from the 2007 Bangladesh Demographic and Health Survey (BDHS), this research uses a logistic probability model to determine the associations between maternal characteristics, such as the exposure to physical domestic violence and low women’s status, and the risk of develop problems of malnutrition in children under 5 years. Using anthropometric indicators of malnutrition such as stuntin