<p>In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested</p><p>that the statutory audit for approximately 96 % of the Swedish companies was to be abolished.</p><p>The report suggests that the new regulations should apply to all limited companies that</p><p>are below two of three limits that have been suggested: a) a balance-sheet total of 41,5 million</p><p>SEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations are</p><p>suggested to come into force July 1, 2010. According to the Swedish laws that regulate the</p><p>limited companies, Aktiebolagslagen 10:11, should all limited companies regardless of size</p><p>have an chartered accountant or otherwise approved. The purpose of the audit is to create a</p><p>trust towards the figures that the company shows and also to act as an assurance towards third</p><p>parties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that use</p><p>the audited material in connection with granting of credits to small limited companies. The</p><p>aim of our study has been to describe and analyze the commercial bank's credit granting, and</p><p>to make a survey of what may happen with the process of credit granting and the credit</p><p>granting as such in case of an abolishment of the statutory audit. To do this we used a</p><p>qualitative research. We as researches have aimed to discuss the credit granting process and a</p><p>possible abolishment with the credit granters that are involved in the process. The study has</p><p>shown that commercial banks always use audited material in the credit granting process. The</p><p>commercial banks have a positive attitude towards the audited material and regard it as a</p><p>guarantee of quality. The study has shown that the commercial banks will not change how the</p><p>credit granting process is carried through in comparison of today. But the possibility of effects</p><p>upon credit prizing and upon choices of securities are not ruled out by the commercial banks.</p>

Quality Capability Self-diagnosis is a convenient and economical way to assess the performance of an operating quality system, as well as a basis for initiating necessary corrective actions essential to quality improvement and preparation for certification. This paper describes the research leading to the development of a cost-effective and systematic methodology for performing quality capability self-diagnosis. ISO 9000 series standards and the methods used to implement multicriteria system evaluation are employed to provide a sound basis for the development of this quality capability self-diagnosis scheme (QCSDS). The QCSDS has been developed to assist manufacturers in the conduct of quality assurance audits using internal personnel. The methodological structure of QCSDS is presented in two major parts: a regular model and a refined model. The regular model includes: (1) development of quality system auditing criteria, (2) selection of a suitable checklist developed from ISO 9000 series requirements, (3) development of importance weights for applicable criteria, (4) performance measurement, (5) quality system rating, (6) analysis of quality auditing results, and (7) suggestions for improvement. The refined model is developed to strengthen capability of the model and its reliability for confirming the effectiveness of an operating quality system using quality cost analysis, utility theory and regression analysis. A decision support system (QCSDDSS) based on the Quattro Pro spreadsheet is incorporated to facilitate the application of QCSDS. The QCSDDSS development is based on the regular model using ISO 9002 to provide both tabular and graphical displays for performance demonstration and improvement analysis. / Graduation date: 1994

This dissertation contends that interpreters have underestimated assurance of salvation in the Letter to the Hebrews and the author's confidence in his recipients' salvation. Chapter 1 considers the history of research, examining how several recent commentators and interpreters have understood the warnings and assurance in the letter. Special attention is given to their interpretation of the perfection of believers and the new covenant promises, as well as the author's confidence, God's promise, and the believer's hope in Hebrews 6:9-20. Chapter 2 examines the concept of perfection in Hebrews--with respect to Christ and believers--and specifically considers its relationship to the promises of the new covenant as prophesied in Jeremiah 31, quoted in Hebrews 8:8-12 and 10:16-17. I analyze several relevant texts, including 3:7-4:13; 7:11-28; 8:1-13; 9:1-10; 10:1-18, 22; 11:39-40; 12:18-24; and 13:20-21, and consider implications for assurance of salvation. Chapter 3 provides an exegetical analysis of Hebrews 6:9-20, seeking to understand the author's confidence in the recipients and the contribution the passage makes to assurance of salvation in Hebrews. Chapter 4 offers an explanation of the warnings of Hebrews that can account for the findings of chapters 2 and 3. I consider and evaluate the three most common interpretations of the warnings: the loss-of-rewards view, the false-believer view, and the loss-of-salvation view. Building on this, I present the "means-of-salvation" view, responding to criticisms of the view and demonstrating how it best integrates the warnings with the passages and themes that promote Christian assurance. Thus, I defend the thesis that interpreters of Hebrews have greatly underestimated assurance of salvation in the letter (1) by demonstrating that the author implicitly affirms his readers can have assurance of salvation in light of the sacrificial work of Christ and (2) by demonstrating that the means-of-salvation view offers the best means of integrating assurance of salvation with the warnings against Christian apostasy in the letter.

Currently, several state Departments of Transportation (DOTs) are using contractor test results, in conjunction with verification test results, for construction and materials acceptance purposes. While the reasons for using contractor test results for construction and materials acceptance purposes are real (essentially shortage of state DOT staff and intensive construction schedules), the practice itself has fundamental pitfalls. This research reveals the conceptual and technical pitfalls of using contractor test results for acceptance and payment purposes; identifies and ranks potential alternatives and improvements to the use of contractor test results for acceptance and payment purposes; and investigates the potential application of skip-lot sampling as a means for reducing acceptance sampling and testing for highway agencies.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested that the statutory audit for approximately 96 % of the Swedish companies was to be abolished. The report suggests that the new regulations should apply to all limited companies that are below two of three limits that have been suggested: a) a balance-sheet total of 41,5 million SEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations are suggested to come into force July 1, 2010. According to the Swedish laws that regulate the limited companies, Aktiebolagslagen 10:11, should all limited companies regardless of size have an chartered accountant or otherwise approved. The purpose of the audit is to create a trust towards the figures that the company shows and also to act as an assurance towards third parties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that use the audited material in connection with granting of credits to small limited companies. The aim of our study has been to describe and analyze the commercial bank's credit granting, and to make a survey of what may happen with the process of credit granting and the credit granting as such in case of an abolishment of the statutory audit. To do this we used a qualitative research. We as researches have aimed to discuss the credit granting process and a possible abolishment with the credit granters that are involved in the process. The study has shown that commercial banks always use audited material in the credit granting process. The commercial banks have a positive attitude towards the audited material and regard it as a guarantee of quality. The study has shown that the commercial banks will not change how the credit granting process is carried through in comparison of today. But the possibility of effects upon credit prizing and upon choices of securities are not ruled out by the commercial banks.

Statement of the Problem: Source data verification (SDV) is the process of comparing data collected at the source to data recorded on a Case Report Form, either paper or electronic (1) to ensure that the data are complete, accurate and verifiable. Good Clinical Practice (GCP) Guidelines are vague and lack evidence as to the degree of SDV and whether or not SDV affects study outcomes. Methods of Investigation: We performed systematic reviews to establish the published evidence-base for methods of SDV and to examine the effect of SDV on study outcomes. We then conducted a national survey of Canadian Critical Care investigators and research coordinators regarding their attitudes and beliefs regarding SDV. We followed by an audit of the completed and in-progress Randomized Controlled Trials (RCTs) of the Canadian Critical Care Trials Group (CCCTG). Results: Systematic Review of Methods of SDV: The most common reported or recommended frequency of source data verification (10/14 - 71%) was either based on level or risk, or that it be conducted early (i.e. after 1st patient enrolled). The amount of SDV recommended or reported, varied from 5-100%. Systematic Review of Impact of SDV on Study Outcomes: There was no difference in study outcomes for 1 trial and unable to assess in the other. National Survey of Critical Care Investigators and Research Coordinators: Data from the survey found that 95.8% (115/120) of respondents believed that SDV was an important part of Quality Assurance; 73.3% (88/120) felt that academic studies should do more SDV; and 62.5% (75/120) felt that there is insufficient funding available for SDV. Audit of Source Data Verification Practices in CCCTG RCTs: In the national audit of in-progress and completed CCCTG RCTs, 9/15 (60%) included a plan for SDV and 8/15 (53%) actually conducted SDV. Of the 9 completed published trials, 44% (4/9) conducted SDV. Conclusion: There is little evidence base for methods and effect of SDV on study outcomes. Based on the results of the systematic review, survey, and audit, more research is needed to support the evidence base for the methods and effect of SDV on study outcomes.

The ultimate success of bypass surgery depends on the construction of a technically perfect bypass graft to an appropriate coronary vessel using a conduit which will remain durable for the lifetime of the patient. This thesis explores methods to improve coronary surgery by enhancing intraoperative imaging and conduit selection in the operating room. It is known that technical errors in graft construction cause failure of up to 12% of coronary bypass grafts in the operating room. We performed investigations of a new technique of intraoperative fluorescence angiography using indocyanine green dye to determine graft patency. We developed optimal methods of obtaining images and preliminary investigations revealed the technique was highly reproducible. In a follow-up trial, we demonstrated that over 80% of technical errors which would otherwise have been missed were identifiable with indocyanine green angiography, while only 25% of these errors were identified by transit-time ultrasonic flow measurement, the current clinical standard. We also determine that coronary surgery with indocyanine green angiographic graft patency verification was associated with less perioperative myocardial injury than bypass surgery without graft patency assessment. The long term graft patency of saphenous vein grafts is sub-optimal, with over 40% of such grafts totally occluded and a further 30% significantly diseased at ten years. We attempted to improve these outcomes by increasing the use of arterial grafts, which are less prone to intimal hyperplasia. In a multicentre clinical trial, we demonstrated a 40% relative risk reduction in graft occlusion at one year when radial arteries were used as bypass conduits versus saphenous veins. We identified that women and patients with small coronary vessels maximally benefited from radial artery bypass grafts. Conversely, in settings of less severe target vessel stenosis or concomitant peripheral vascular disease, saphenous veins performed as well as radial arteries. We have demonstrated that high quality imaging to identify technical errors during the operation, increased use of radial artery grafts and careful consideration of individual patient and target vessel characteristics can all improve graft patency. Future studies will be aimed at identifying the role of intraoperative imaging and arterial grafting in improving long-term clinical outcomes.

There is increasing pressure from animal rights organizations (AROs) on restaurant chains, food retailers, and meat processors to implement more stringent farm animal welfare (FAW) requirements for their suppliers. In the United States, AROs have recently initiated successful ballots to phase out confinement practices in several states. In Canada AROs have been pressuring both public and private sector stakeholders to improve FAW. Are FAW issues, however, paramount in the minds of Canadian consumers? Is the demand for more stringent FAW protocols primarily determined by a subset of consumers with very strong preferences or does it signal a more fundamental underlying change in consumer and societal preferences? Given the credence nature of FAW, who do consumers trust (i.e., government vs. private industry vs. independent third parties) in the market place for the provision of FAW quality assurances? What are the determinants of trust in these organizations for providing accurate information about animal welfare?<p> In order to answer these questions, a stated preference consumer survey encompassing FAW issues specific to the Canadian pork sector was tested on two samples of consumers in summer 2008, namely: a general population sample (GPS) across Canada and a sample of AROs members. Consumers participated in a purchase experiment where they had to chose between pork chops characterized by combinations of different levels of FAW attributes (i.e., housing system, gestation stalls, and use of antibiotics), quality verifying organization, and price. Multinomial Logit and Latent Class Logit Models were used to analyse the survey data.<p> Surprisingly, outdoor system does not seem to resonate well with Canadians, as both the GPS and the members of the AROs discounted this attribute. As expected, the AROs members have much stronger preferences for the other FAW attributes than have consumers in the GPS. Nevertheless, significant heterogeneity exists within consumer preferences. Five classes of consumers were identified in the GPS with respect to their preferences for FAW. At one end of the spectrum are the FAW sensitive consumers (12.3%) that have higher willingness-to-pay (WTP) for FAW, while at the other end of the spectrum Price Conscious consumers (18.3%) do not exhibit any WTP for FAW. The other three classes (69.4%) comprise respondents with mixed perceptions regarding FAW. Government and Third Party verification of FAW quality assurances had the strongest influence on consumers preferences in both samples. As well, scientific experts in FAW along with the above two organizations are the most credible in providing information about the welfare of pigs. The extent to which these organizations are knowledgeable about the welfare of pigs is the most important factor enhancing consumers trust. Results from this study suggest that there are potential marketing opportunities for pork chops sourced from pigs raised on farms where sows are kept in groups, and where credible quality assurances can be established, that private industry could consider. As well, the results suggest that consumers would derive benefits from the government taking a more active role with respect to validating FAW quality assurances.

The ultimate success of bypass surgery depends on the construction of a technically perfect bypass graft to an appropriate coronary vessel using a conduit which will remain durable for the lifetime of the patient. This thesis explores methods to improve coronary surgery by enhancing intraoperative imaging and conduit selection in the operating room. It is known that technical errors in graft construction cause failure of up to 12% of coronary bypass grafts in the operating room. We performed investigations of a new technique of intraoperative fluorescence angiography using indocyanine green dye to determine graft patency. We developed optimal methods of obtaining images and preliminary investigations revealed the technique was highly reproducible. In a follow-up trial, we demonstrated that over 80% of technical errors which would otherwise have been missed were identifiable with indocyanine green angiography, while only 25% of these errors were identified by transit-time ultrasonic flow measurement, the current clinical standard. We also determine that coronary surgery with indocyanine green angiographic graft patency verification was associated with less perioperative myocardial injury than bypass surgery without graft patency assessment. The long term graft patency of saphenous vein grafts is sub-optimal, with over 40% of such grafts totally occluded and a further 30% significantly diseased at ten years. We attempted to improve these outcomes by increasing the use of arterial grafts, which are less prone to intimal hyperplasia. In a multicentre clinical trial, we demonstrated a 40% relative risk reduction in graft occlusion at one year when radial arteries were used as bypass conduits versus saphenous veins. We identified that women and patients with small coronary vessels maximally benefited from radial artery bypass grafts. Conversely, in settings of less severe target vessel stenosis or concomitant peripheral vascular disease, saphenous veins performed as well as radial arteries. We have demonstrated that high quality imaging to identify technical errors during the operation, increased use of radial artery grafts and careful consideration of individual patient and target vessel characteristics can all improve graft patency. Future studies will be aimed at identifying the role of intraoperative imaging and arterial grafting in improving long-term clinical outcomes.

Les accidents de la route représentent un coût social important dans les sociétés industrialisées. C'est vrai aussi sur le plan individuel et il n'est donc pas étonnant que la souscription d'assurance soit devenue une dépense incontournable. Cependant, la mise en oeuvre des protections fournies par l'assurance se traduit par des iniquités importantes entre catégories de conducteurs. L'objectif de ce mémoire est d'illustrer empiriquement la question de l'interfinancement entre catégories de conducteurs. Dans cette étude, nous utilisons des données statistiques sur la population conductrice québécoise afin de calculer une nouvelle forme de prime d'assurance automobile. Notre prime d'assurance selon le coût social marginal impute aux conducteurs une prime représentative du risque de dommage qu'ils imposent à la société. Nos résultats montrent que les formules couramment utilisées pour le calcul de la prime d'assurance ne facturent pas un "juste prix" aux conducteurs: les mauvais conducteurs et les conducteurs à dommages élevés en bénéficient au détriment d'autres catégories de conducteurs. Notre analyse fournit une estimation de l'écart entre les formules utilisées actuellement et une prime au coût social marginal. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Assurance automobile, Tarification, Interfinancement, Coût social marginal.