Syfte: Studiens syfte är att redogöra för tidigare forskning om fortsatt drift och olika omständigheter som påverkar revisorns uttalande om fortsatt drift, att undersöka om och i så fall hur relationen mellan ägare och företagsledning påverkar revisorns oberoende samt att jämföra en enkel konkursmodell med revisorer i frågan om fortsatt drift. Metod: En kvantitativ metod valdes för att möjliggöra

In this paper the laminar burning velocities of nitromethane, ethanol and nitromethane-ethanol mixtures has been determined by using heat flux method. The laminar burning velocity of ethanol was measured at atmospheric pressure, initial temperatures range 298-358 K and equivalence ratio 0.7-1.6. The flame speed of ethanol shows a satisfactory agreement with previous available data. The burning vel

The day of bud burst (DBB) and leaf senescence are two examples of time-to-event phenological processes influenced by climate factors. Time to graduation or quitting for engineering students is another example of time-to-event data, with the added complication of having multiple possible outcomes, or absorbing states. This master thesis elaborates upon the models presented in Song (2010) &quo

Ett nytt sätt att behandla cancer För att en cancercell ska kunna utvecklas från en normal cell måste det ske förändringar, mutationer, i den normala cellens gener som leder till att cancercellen kan föröka sig obegränsat. Om vi kan förstå denna process kan vi utveckla läkemedel som är mer riktade mot cancercellerna och har mindre biverkningar. Normalt är en cell beroende av signaler från omvärlAbstract The cell cycle is a tightly regulated process with many different checkpoints that monitor the progression and correct possible mistakes. During cancer development, the restriction point (R-point) is one of the most important control mechanisms that has to be altered in order to reach growth factor independent growth. The R-point is guarded by retinoblastoma protein (pRB), which forms a

Abstract A radar study was performed to compare flight parameters between sparrowhawks and common buzzards during autumn migration at the Falsterbo peninsula, Sweden. Common buzzards had higher flight altitudes and were more selective for wind, yet their air - and cross-country speeds were lower than those of sparrowhawks. Furthermore, common buzzards had higher glide ratio, but lower airspeed w

Global scale innovation is a new topic that is continuously gaining importance among companies, moreover multinational ones. The main aspects related to innovation in general were studied as well as the most important aspect of culture and cultural differences. Many theories related to the global consumer studies were reviewed. A qualitative study was performed in order to gain more knowledge abou

The demand from the aircraft industry of light and stiff structures along with fast manufacturing processes has increased through the last decade. This master thesis is carried out at Saab Aeronautics with purpose of developing a new concept for the horizontal stabilizer to the turboprop aircraft SAAB 2000. To specify the project, only the torsion box, including spars, ribs and skins are considere

The past six years have seen the development of fast and accurate single-particle sources, with possible applications in metrology, nanoelectronics, quantum information processing, and single-electron quantum optics. These mesoscopic devices also enable us to gain more insight into the quantum mechanics of interacting fermions. In the present work, we study the energy spectrum of the emitted state

Konkurrensen på den globala marknaden blir allt hårdare för internationella företag där utlandsplacerade medarbetare, så kallade expatriater anses vara ett viktigt verktyg för att erhålla konkurrensfördelar. Flera forskare har studerat olika delar av utlandsuppdrag där såväl förberedande träning innan uppdraget som anpassning på plats i värdlandet har framhävts. Dock saknas forskning där ett kompaThe competition on the global market is becoming increasingly tough for international companies where workers located abroad, so called expatriates are thought of as an important tool in obtaining competition advantages. Several scientists have studied different parts of a mission abroad for expatriates where pre-departure training as well as adjustment to the host country has been accentuated. Ho

Syfte: Det huvudsakliga syftet är att analysera vilka förutsättningar och hinder det finns för att använda kunskapsstyrning som en framgångsrik styrmetod. För att uppfylla det huvudsakliga syftet kommer vi som ett delsyfte ta fram ett analysverktyg som baseras på de faktorer från Knowledge Management och Evidence Based Management som sammanfattar termen kunskapsstyrning. Ännu ett delsyfte är att b

Syftet med den här diskursanalysen är att undersöka svensk rasism 1996-2013 med Zygmunt Baumans teoretiska perspektiv att rasismen är en del av moderniteten. De följande frågorna är viktiga: hur har rasismen utvecklats under de senaste tjugo åren i Sverige? Vad har legat till grund för utvecklingen och vilka är effekterna på makt, demokrati och samhället i stort? För att besvara dessa frågor har t

In this article a typology of Russian regional innovation systems is developed by the means of cluster analysis techniques. To achieve this goal, a system of indicators was created in line with two theoretical frameworks – concept of regional innovation systems (RIS) and theory of innovation barriers. As a result, five types of regions were identified: “metropolitan”, “innovators”, “industrial”, “

Studien visar att Big bath – genomförd med metoden goodwillnedskrivningar – delvis kan förklaras av nytillträdd VD i företag listade på Stockholmsbörsens Large Cap och Mid Cap efter införandet av IFRS-regelverket. Resultatet tyder också på en flexibilitet i regelverket kring nedskrivningsprövning av goodwill.

This thesis project was performed in collaboration with Scania CV AB’s cab factory in Oskarshamn, Sweden, and the objective was to accomplish a product development process regarding a new assembly skid from an ergonomic perspective. A great number of aspects had to be noticed and evaluated, both regarding the process the skid is aiming to support and the product it concerns. The focus was the func

This essay is a stylistic investigation of four fantasy authors - Terry Pratchett, J. K. Rowling, Robert Jordan and George R. R. Martin. Three novels from each of their series were chosen, and the first 100 sentences of each one of these twelve novels were extracted and examined. The linguistic features investigated were the N/V-quota, the lexical density, the number of words/sentence, the use of

Priming effects have gotten revived interest in the last decade due to the concerns of global warming. Priming are defined as an increase in decomposition of soil organic matter due to the addition of organic or mineral substances. The worldwide used herbicide glyphosate is rapidly degraded by microorganisms. Hence, it might give rise to priming effects in soils. This was tested by adding glyphosa

Title: Work Processes and Entrepreneurial Climate: Teamwork & Individual Work Program: Master program in Entrepreneurship, Corporate Innovation and Entrepreneurship Course: Internship and Degree Project (ENTN39) Authors: Toma Martinkute & Kian Skandarioon Supervisor: Håkan Lagerquist Keywords: Work process, Entrepreneurial Climate, Individual work process and Teamwork process Thesis purpo

This thesis examines the evolution of income inequality in Germany from 1991-2010, by analyzing the literature on labour market theories. It is assumed that human capital, labour market segmentation and globalization are the main long-term determinants of income inequality. Most importantly, skill-biased technological change (SBTC) has increased the dispersion of incomes to the detriment of people