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Andledningen till att vi valt att undersöka Generation Z är för att vi som blivande studie- och yrkesvägledare kommer arbeta med dessa ungdomar. Generation Z är fortfarande unga men det hindrar dem inte från att vara uppkopplade på olika sociala medier. Aldrig tidigare har en generation haft så enkelt att hitta vad de söker efter. Den här generationen ligger i vårt intresse eftersom vi som framtida studie- och yrkesvägledare ska mer försöka knyta ihop säcken med all information som ges. / The reason that we have chosen to examine Generation Z is that we as a future career counselors will work with these young people. Generation Z is still young but it does not prevent them from being online on various social media. Never before has a generation have so easy to find what they are looking for. This generation is in our interest because as future career counselor will we try to tie together all the information provided.

Research was supported by the Energy Research and Development Administration as part of a contract with Arthur D. Little, inc.

The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.

La these porte sur les corrections mixtes QCD-EW au niveau NNLO a la productionDrell-Yan de bosons Z et W. Le processus Drell-Yan est un processus fondamentalpermettant de tester avec precision le Modele Standard (MS) de physique des partic-ules au sein de collisionneurs hadroniques, car ce dernier presente une section ecaceimportante, une signature experimentale tres propre, ainsi qu'une tres haute sensi-bilite aux proprietes des bosons de jauge. Pour toutes ces raisons, une prediction theorique precise et able, siginant ici que l'on garde sous contr^ole lestermes provenant des corrections perturbatives d'ordre superieur de la section ecaceet des distributions du mecanisme de production de Drell-Yan, est exigee pour menera bien des etudes de physique au niveau de collisionneurs hadroniques.Dans cette thèse , nous étudions les corrections QCD mixtes - EW à Drell - Yan traite à la NNLO . D'un point de vue technique , le calcul d'un tel ensemble de corrections impliquerait le cal-tion de diagrammes de Feynman très compliquées , La plus grande contribution provient des diagrammes dans lesquels la particule de décomposition ( Z ou boson W ) est presque sur - coquille.En utilisant les règles Cutkosky , nous pouvons ré-écrire l'intégration sur l'espace de phase de latermes d'interférence ( une boucle 2 à 2 diagrammes interféré avec le niveau arbre 2 à 2 etarbre 2 ou 3 diagrammes carré ) en termes de combinaison des intégrales de propagationteurs ayant la prescription et propagateurs de causalité droite avec une face .Ces intégrales peuvent être traités de la même manière que les corrections virtuelles . Cette réduction se fait en utilisant l' algorithme Laporta \ " , sur la base del'intégration par parties identités . Le calcul de l' IM est réalisée en utilisant la méthode de la différenceéquations. En conséquence , nous obtenons l' IM exprimée en série de Laurent ,où D est la dimension de l'espace - temps , la multiplication d'un facteur qui prend entenir compte de la limite souple de l'intégrale en D dimensions . / The thesis concerns the NNLO mixed QCD-EW corrections to the Drell-Yan (DY)production of Z andW bosons, via the following reactions: pp(p) Z+X to l + Xand pp to W + X to l + X. This is a fundamental process for an accurate testof the Standard Model (SM) at hadron colliders, since it has a large cross section, aclean experimental signature. In particular, the Drell-Yan production of Ws is important for an accuratedetermination (via transverse mass and pT distributions) of the W mass, mW, aninput parameter of the model. Because of all these reasons, an accurate and reliable theoretical prediction forthe cross section and the distributions of the Drell-Yan production mechanism, thatmeans control on the higher-order perturbative corrections, is demanded for physicsstudies at hadron colliders. In this thesis, we study the mixed QCD-EW corrections to Drell-Yan processes at the NNLO. From a technical point of view, the calculation of such a set of corrections would involve the calcu-lation of very complicated Feynman diagrams, The biggest contribution comes from the diagrams in which the decaying particle(Z or W boson) is nearly on-shell. Using the Cutkosky rules, we can re-write the integration over the phase-space of theinterference terms (one-loop 2 to 2 diagrams interfered with the tree-level 2 to 2 andtree 2 to 3 diagrams squared) in terms of a combination of integrals with propaga-tors having the right causality prescription and propagators with the opposite one.These integrals can be treated in the same way as the virtual corrections. This reduction is done using the \Laporta Algorithm", based onthe Integration-by-Parts Identities. The calculation of the MIs is performed using the method of differentialequations. As a result, we get the MIs expressed as a Laurent series ,where D is the dimension of the space-time, multiplying a factor which takes intoaccount the soft limit of the integral in D dimensions.

Le XXe siècle a marqué le succès de la construction du modèle standard de la physique des particules. Elaborée entre les années 1930 et 1970, cette théorie des particules élémentaires et des interactions électromagnétique, faible et forte a depuis été abondamment vérifiée auprès des collisionneurs tels que le LEP et le Tevatron. Malgré ce succès, certaines questions laissées en supsens ont nécessité l'élaboration de nouvelles théories permettant de dépasser le cadre du modèle standard. Parmi ces théories nombreuses sont celles prédisant l'existance d'un nouveau boson Z' à l'échelle du TeV. Les données du LHC, recueillies depuis son démarrage à l'automne 2008, offrent une nouvelle fois l'opportunité de confronter le modèle standard à ses prédictions et de rechercher les signatures de l'existence de nouvelle physique jusqu'à des énergies inégalées. Le travail mené au sein de l'expérience ATLAS au cours de ces quatres premières années s'est ainsi orienté autour de la compréhension du détecteur et de l'analyse des premières données. Cette thèse couvre ces deux aspects. La première partie du travail présenté revient ainsi sur la mise en évidence d'une pathologie de l'électronique de lecture du calorimètre à argon liquide d'ATLAS ainsi que sur l'étude de larges déviations cohérentes du bruit observées depuis sa mise en service. La mise en place d'une stratégie de préservation des données collectées y est détaillée. La seconde partie de ce manuscrit se concentre sur la recherche d'un nouveau boson Z'. Si tant est qu'une telle particule existe, sa décroissance en un électron et un positron devrait donner lieu à l'apparition d'une nouvelle résonance massive dans le spectre en masse invariante diélectron. Les performances de reconstruction et d'identification des électrons, particulièrement à haute impulsion transverse, sont étudiées. L'analyse des 4.9 fb-1 de données collectées en 2011 est décrite. En l'absence de déviation significative par rapport aux prédictions du modèle standard, le spectre en masse invariante diélectron est réinterprété afin de dériver les limites sur l'existence de nouveaux bosons issus de théories de grande unification (E6) et sur l'existence d'un boson de type SSM. Ces limites et celles obtenues par l'expérience CMS sont à l'heure actuelle les plus contraignantes quant à l'existence de ces nouveaux bosons. / The Standard Model of particle physics has known a tremendous rise during the twentieth century. Built up, from the early 1930s to the 1970s, this theory describing elementary particles and their interactions (electromagnetic, weak, strong) has now been intensivly tested by LEP and Tevatron colliders. Besides its succes, some problems remain and have lead to new theories attempting to go beyond the standard model. Many of them are predicting the existence of a new gauge boson Z', which is supposed to be observed at the TeV scale. Data recorded by the LHC since automn 2008 are a new opportunity to check the consistency of the Standard Model and to search for new physics evidence. Work that has been done by the ATLAS collaboration during the last four years has focused on understanding detector's behaviour and analysing the very first collected collisions. This thesis is reflecting these two aspects. Therefore, the first part of this thesis describes the caracterisation of a pathology of ATLAS liquid argon calorimeter electronics and of coherent noise bursts that have both been observed since the beginning of ATLAS operation. The policy deployed to preserve data quality is also detailled. The second part is focusing on the search for new Z' gauge boson. In case this particle was to exist, its decay into an electron and a positron would lead to a new massive resonance in the dielectron invariant mass spectrum. Therefore electron reconstruction and identification performances are closely looked at, especially at high transverse momentum. Analysis made on the 4.9 fb-1 of collected data is reported. As no significant excess with respect to Standard Model predictions is observed, the dielectron invariant mass spectrum is interpreted to derive mass limits concerning the existence of new Z' gauge bosons appearing in grand unification theories (E6) and effective sequential standard model (SSM). These limits and those derived by the CMS collaboration are the best ever set on such new bosons.

Denna uppsats berör ämnet konkurser och behandlar två olika sätt att förutsäga dessa. Dessa tillvägagångssätt är dels revisorers fortlevnadsvarningar, vilket är det tillvägagångssätt som används idag, och dels beräkning med en konkursprediktionsmodell. Syftet med denna studie är att diskutera möjligheten att förbättra träffsäkerheten hos revisorers fortlevnadsvarningar genom att tillämpa en standardiserad fortlevnadsvarning med hjälp av Z”-modellen. Möjligheten undersöks genom att jämföra träffsäkerheten mellan revisorer och Z”-modellen. För att bedöma lämpligheten hos Z”-modellen kartläggs även faktorer och nyckeltal som påverkar revisorers fortlevnadsbedömningar. Studien är av kvantitativ natur och den använda metoden är en dokumentstudie. Studiens urval är samtliga svenska aktiebolag med inledd konkurs under året 2017 och som vid deras senaste bokslut hade en omsättning överstigande tio miljoner kronor samt hade en revisor. Dessa bolag summerar till 336 stycken. De studerade bolagen underkastades en innehållsanalys av årsredovisningarna och tillhörande revisionsberättelser. Från årsredovisningarna inhämtades de siffror som sedan beräknades med hjälp av Z”-modellen, och från revisionsberättelserna inhämtades revisorernas uttalanden om bolagen. Denna data var grunden till hela analysen där träffsäkerheten i att förutsäga en konkurs jämfördes mellan de två olika tillvägagångssätten; revisorernas fortlevnadsvarningar kontra Z”- modellen. Resultatet visar att Z”-modellen är bättre på att förutsäga konkurser än vad revisorer är. Skillnaden i träffsäkerhet analyserades och förklarades med hjälp av teorier som pekar på att revisorerna och deras subjektiva bedömningar kan medföra bias och en underskattning av ett företags negativa siffror. Z”-modellen är å andra sidan objektiv varför dessa problem ej uppstår, vilket verkar medföra en bättre träffsäkerhet. Resultatet visar även att ett statistiskt signifikant samband finns mellan revisorers fortlevnadsvarningar och Z”-modellen. Detta indikerar att revisorer beaktar liknande nyckeltal som Z”-modellen. En faktor som, av studien att döma, påverkar revisorers träffsäkerhet är revisorns tillhörande revisionsbyrå. Detta förklarades av att de olika byråerna använder olika tumregler. / This paper deals with the subject of bankruptcies and deals with two different ways of predicting these. These approaches are partly the auditor's going concern warnings, which is the approach used today, and partly the calculation by a bankruptcy prediction model. The purpose of this study is to discuss the possibility to improve the accuracy of auditors’ going concern warnings by applying a standardized going concern warning with the help of the Z”-model. The possibility is examined by comparing the accuracy in predicting bankruptcies between auditors’ going concern warnings and the Z”-model. Furthermore, to evaluate the suitability of the model, factors and financial ratios that affects the auditors’ judgements are mapped. The method used was of quantitative nature and was a document study. The sample of the study is all Swedish companies that began bankruptcy during the year of 2017 and had a turnover of more than SEK ten million in the last fiscal year and had an auditor. These companies totaled 336. The companies studied were subjected to a content analysis by analyzing the annual reports and associated audit reports. From the annual reports, the figures were then calculated using the Z”- model, and from the audit reports, the auditors' statements about the companies were obtained. This data was the basis for the whole analysis, where the accuracy of predicting bankruptcy was compared between the two different approaches; Z”-model versus auditors' going concern warnings. The result shows that the Z”-model is better in predicting bankruptcy than the auditors. The difference was analyzed and explained using theories that indicate that the auditors and their subjective assessments may lead to bias and an underestimation of a company's negative figures. The Z”-model, on the other hand, is objective why these problems probably do not occur, which ultimately seems to lead to an overall better accuracy. Furthermore, the result shows that a statistically significant relationship exists between the auditors’ going concern warnings and the Z”-model. This indicates that the auditors asses similar financial ratios as the Z”-model. One factor that seems to affect the auditors’ accuracy is the auditor’s audit firm. This was explained by the different firms’ heuristics.

A mezzanine is an extra floor which is used to be able to use more area both below and above the mezzanine plane. The Mezzanine is used in many various places, but this thesis is focusing on a mezzanine which will be used in in warehouses. A mezzanine concept is designed to fulfill a need within Brännhylte lagersystems AB, which is a mezzanine plane with Z-160 beams as a main component. A requirement specification is developed to help understanding what requirement the mezzanine should fulfill. With the help of the requirement specification a mezzanine concept is developed which fulfill these requirements. Because the mezzanine will have to withstand a lot of forces from different loads and people walking on it therefore it must be steady and secure. The maximum forces when the mezzanine reaches its maximum bending limit of beam length divided by 400 is calculated. This information can be used in the future to adapt the mezzanine depending on what weight it needs be able to withstand. / Ett entresolplan är ett extra våningsplan som man kan montera upp för att utnyttja mer yta både under och över entresolplanet. En entresol används på många olika platser, detta examensarbete fokuserar dock på ett entresolplan som kommer att användas i lagerlokaler. Ett entresolkoncept designades för att uppfylla ett behov ifrån Brännhylte lagersystems AB som ville ha ett entresolplan som använder sig utav Z-160 balkar som huvudkomponent. En kravspecifikation utvecklades för att få konkreta uppgifter vad som skulle uppnås med entresolen. Med hjälp av kravspecifikationen utvecklades ett entresolkoncept som uppfyller dessa krav. Eftersom entresolen kommer att utsättas för massa olika vikter under användning samt att människor ska kunna gå på den så är den tvungen att vara tillräcklig stadig för att kunna användas säkert. Därför analyserades den maximala kraften som entresolplanet kan klara av innan den når sin nedböjningsgräns som är balklängden delat på 400. För att den informationen ska kunna användas i framtiden och för att kunna anpassa entresolen utifrån hur mycket vikt man vill att den ska klara av.