Bakgrund och problem: Under de senaste decennierna har andelen immateriella tillgångar i företagens balansräkningar ökat markant. Det har dock inte skett någon väsentlig förändring i den internationella standarden IAS 38, som fastställer principer för redovisning av immateriella tillgångar. Detta har skapat osäkerhet och utmaningar i tillämpningen av standarden och har blivit kärnan i det som nu kallas "2000-talets redovisningsutmaning". Tidigare studier har funnit att företag med en hög andel immateriella tillgångar också betalar högre revisionsarvoden, vilket kan hänföras till att revisorer upplever obehag vid revision av dessa tillgångar på grund av olika risker förknippade med dem. Det är dock relativt outforskat vilket eller vilka specifika obehag som svenska revisorer upplever och hur de eliminerar dem för att uppnå ett tillstånd av komfort. Syfte: Syftet med studien är att bidra till fördjupad kunskap om revisorns bedömning av immateriella tillgångar. Ur detta syfte kommer det att ligga fokuspå hur komfort skapas och uppnås samt vad som eventuellt skapar en känsla av obehag och hur detta kan elimineras. Metod: Denna studie har genomförts med kvalitativ metod och innefattar en deduktiv forskningsansats där empirin har samlats in genom semi strukturerade intervjuer med åtta auktoriserade revisorer på svenska revisionsbyråer. Slutsats: Studien påvisar att en revisors erfarenhet och längden på karriären inte är tillräckligt för att eliminera de obehag som finns vid bedömningen av immateriella tillgångar. Resultaten tyder på att revisorer upplever olika typer av obehag i varje fas av revisionsprocessen och är beroende av andra aktörer för att kunna eliminera obehagen och uppnå ett stadie av komfort. Det är framför allt tre aktörer som är av stor vikt för att bidra till skapandet av komfort och dessa är en överordnad person inom revisionsbyrån, ekonomichefen på det reviderade företaget och specialister. / Background and problem: During the past decades, the proportion of intangible assets has significantly increased on companies' balance sheets. At the same time, there hasn't been any significant change in the international standard IAS 38, which establishes principles for the accounting of intangible assets. This has created uncertainty and challenges in the application of the standard and has become the core of what is known as the '21st-century accounting challenge.' Previous studies have found that companies with a high proportion of intangible assets also pay higher audit fees, which can be explained by auditors experiencing discomfort in auditing these assets due to various risks associated with them. However, it is relatively unexplored what specific discomfort Swedish auditors experience and how they eliminate them to achieve a state of comfort. Purpose: The purpose of the study is to contribute to a deeper understanding of the auditor's assessment of intangible assets. Within this purpose, the focus will be on how comfort is created and achieved, as well as what potentially creates asense of discomfort and how it can be eliminated. Method: This study has been conducted using a qualitative method and involves a deductive research approach, where data collection was carried out through semi-structured interviews with eight certified auditors from Swedish auditing firms. Conclusion: This study demonstrates that an auditor's experience and length of career are not sufficient to eliminate the discomfort associated with the assessment of intangible assets. The results suggest that auditors experience different types of discomfort in each phase of the audit process and rely on other actors to eliminate the discomfort and achieve a state of comfort. Three actors, in particular, are crucial in contributing to the creation of comfort, namely a superior within the auditing firm, the chief financial officer of the audited company and specialists.

Bakgrund och problem:Studien undersöker revisionsprocessen och användningen av IFRS 13 därfastigheter värderas till verkligt värde. Detta innebär att värderingen ska motsvaraett marknadsmässigt försäljningspris, ett så kallat verkligt värde. Medvärderingsmetoden medföljer subjektiva bedömningar som värderingen grundas på.Att värdera fastigheter på detta vis innebär komplexitet och antaganden. Inte minstinnebär det också utmaningar för revisorn och revisionsprocessen. Syfte:Syftet med denna studie är att studera revisorers komfort kopplat tillfastighetsvärderingar enligt IFRS 13. Metod:Studien har genomförts med en kvalitativ metod med en deduktiv ansats där empirinsamlats in genom semistrukturerade intervjuer med fem auktoriserade revisorer. Slutsats:Trots att revisionsunderlag för fastigheter värderade till verkligt värde inte harsamma tillförlitlighet som vid anskaffningsvärde föredras de av respondenterna dåde menar att det skapar mer komfort eftersom det på ett bättre sätt speglarverkligheten till skillnad mot anskaffningsvärdering. Tidigare studier belyser riskenatt revisorer kan bli för beroende av specialister där professionell skepticism ochoberoendet rubbas. Vår studie kommer fram till att varken revisorns skepticism elleroberoende rubbas vid fastighetsvärdering enligt IFRS 13. / Background and Problem:The study examines the audit process and the use of IFRS 13, where real estates arevalued at fair value. This valuation should correspond to a market-based sales price.The method involves subjective assessments on which the valuation is based. Thisway of valuing properties involves complexity and assumptions which poseschallenges for the auditor and the audit process. Purpose:The purpose of this study is to investigate auditor’s comfort levels associated withreal estate valuation according to IFRS 13. Method:The method in the study was conducted using a qualitative method with a deductiveapproach, where empirical data was collected by semi-structured interviews withfive certified auditors. Conclusion:Despite the fact that audit evidence for real estate valued at fair value does not havethe same reliability as acquisition value, they are preferred by the respondents as thevaluation method creates more comfort by more accurately reflects reality asopposed to acquisition valuation. Previous studies highlight the risk that auditorscan become overly dependent on specialists which can affect professionalskepticism and the independence negatively. Our study concludes that neither theskepticism nor independence is disrupted during real estate valuation according toIFRS 13.

Master of Science / Department of Architecture / R. Todd Gabbard / This research aims to explore and assess passive solar design techniques that promote high thermal comfort in vernacular houses of the state of Jharkhand in India. The study of these houses provides useful insights for designing energy efficient houses that provide thermally comfortable conditions. An analysis of these houses in Ranchi, the capital city of Jharkhand, India provides a context for the field research. Jharkhand predominantly has two different styles of vernacular houses: huts and havelis. These houses were constructed, without any mechanical means, in such a manner as to create micro-climates inside them to provide high thermal comfort levels. Hence the study of thermal comfort levels in these buildings in relation to built environment in today's context is significant. As part of data collection, interviews were conducted with the occupants of ten houses in Ranchi, in June 2007. Two houses of each (huts and havelis) were selected for detailed experimental analysis. Experiment results indicated that all the four selected houses exhibited lower ambient temperature than outside during the day and a higher ambient temperature at night. Brick bat coba and lime mortar were the key materials used for constructing high thermal-mass walls. Adequate ventilation is significant in creating conditions that are comfortable. Aperture to volume ratio of less than 0.051 is not adequate enough to cool the thermal mass of these houses. These houses also use attic space to mitigate the heat gain from the roof. Courtyards and other exterior spaces form an integral part of these houses and influence the thermal conditions in and around the houses. The case studies show that there is a scope for more relaxation of comfort temperature range based on culture and phenomenon of acclimatization. A universal approach in understanding and defining comfort condition fails because the users of these houses were comfortable in conditions defined as uncomfortable by ASHRAE and Nicol.

Buildings, especially in hot climates, consume a lot of energy when people want to be comfortable inside them, which translates to very expensive fees each month. The most innovative response to this problem is renewable energy, that is used, in this case, to run mechanical HVAC systems. Renewable energy is the solution for many problems, but to avoid urban heat islands when using excessive HVAC systems (powered by renewables), and to solve thermal comfort-related problems, there has to be other solution. The major challenge to find it would be to have a change of thinking process. If a building in a hot-arid region uses natural processes to emulate the functions of HVAC systems, and the proper passive strategies, then, it will provide thermal comfort to its users, diminishing the need of a mechanical system. This hypothesis will be carried out by extracting the natural processes found in a specific case in nature, applying them into a building's design, and then simulating its energy efficiency with the adequate software. There will be a comparison of the same proposed building without the natural processes, to have tangible numbers showing that these proposed strategies, in fact, work. With explanatory detailed diagrams and the energy analysis, the hypothesis could be proven correct or incorrect. The significance of this approach relies on the proximity to the natural processes that have been working in different aspects of life since the beginning of time. They have been there all the time, waiting until architects, engineers, and people in general use them, instead of making more new energy-using inventions. By having the numbers from a conventional building and the ones of the proposed building, and the right environmental diagrams, the experiment should be valid. In the near future, there should be more research focused on nature and its processes, in order to be able to reduce the use of mechanical systems, and with that, reduce the energy use and the carbon footprint.

This thesis presents an investigation into the viability of Low Energy Earth Pipe Cooling Technology in providing thermal comfort in Malaysia. The demand for air-conditioning in buildings in Malaysia affects the country escalating energy consumption. Therefore, this investigation was intended to seek for a passive cooling alternative to air-conditioning. By reducing the air-conditioning demand, there would be a higher chance of Malaysia government to achieve their aim in reducing CO2 emissions to 40 per cent by the year 2020, compared to 2005 levels. The passive technology, where the ground was used as a heat sink to produce cooler air, has not been investigated systematically in hot and humid countries. In this work, air and soil temperatures were measured on a test site in Kuala Lumpur. At 1m underground, the result is most significant, where the soil temperature are 6oC and 9oC lower than the maximum ambient temperature during wet and dry season, respectively. Polyethylene pipes were buried around 0.5m, 1.0m and 1.5m underground and temperature drop between inlet and outlet were compared. A significant temperature drop was found in these pipes: up to 6.4oC and 6.9oC depending on the season of the year. The results have shown the potential of Earth Pipe in providing low energy cooling in Malaysia. A parametric study on the same experiment was carried out using Energy Plus programme. Energy Plus data agreed with the field work data and therefore, this confirms Energy Plus is reliable to investigate Earth Pipe Cooling in Malaysia. Furthermore, thermal comfort of air at the Earth Pipe outlet was analyzed and the result has shown that the outlet air is within the envelope of thermal comfort conditions for hot/humid countries

In response to climate change, there is a growing need for the UK to reduce carbon emissions in the domestic sector. As a majority of energy consumed within the domestic sector is as a result of space and water heating, research in the field focuses on thermal comfort. The literature on thermal comfort is dominated by an examination of the physiological aspects, and although the influences of psychological and socio-cultural aspects are often recognised, their relationship to the physiological aspects is not fully understood. Additionally, the literature typically studies various elements of comfort (e.g. thermal, acoustic, lighting, etc.) in isolation to each other rather than taking a holistic approach which would mirror how they are experienced in the real world and identify potential associations. As a result, this thesis explores the multi-dimensions of comfort in the domestic environment. This research begins by taking a user-centred approach to exploring UK householders perspectives of comfort in the home. Through interviewing householders, the findings revealed householders attributed a wide scope of factors to their own experience of comfort, from aesthetics to feeling secure in their home; the findings highlighted the significance of psychological factors to householders comfort. The following stage involved a focused and in-depth exploration of the psychological dimensions of domestic comfort through photo elicitation interviews. The findings supported the presence of four intertwined psychological dimensions and further established the multidimensional nature of comfort. The final study was conducted to establish when comfort and unwinding takes place in householders everyday lives. Through the use of two self-reporting ethnographic tools, namely SenseCams and diaries, householders were observed in their homes. The findings captured householders engaging in various comfort making activities and also demonstrated the value of using self-reporting tools in the home context. In the final stage, a classification of domestic comfort was generated which presents an accumulation of the findings from this research to produce a holistic and multi-dimensional notion of domestic comfort.

Skin temperature plays an important role in human thermoregulation together with core temperature. Skin temperature varies to a large extent across the body and this is especially pronounced in cold environments. The variations of skin temperature are also involved in the generation of regional thermal perceptions that can lead to behavioural adjustments. Whilst the temporal and inter-individual variations of skin temperature have been well studied using contact sensors, the knowledge of spatial variations has received less attention in the literature. Infrared thermography is a specific imaging technique particularly valuable for the exploration of the topography or pattern of skin temperature across the body. Most research using this technique has only been case studies or experiments focused in one specific body region. However, extensive regional skin temperature data over the whole-body can be proven useful for different types of applications including the sport clothing industry in combination with other body-mapping data. The primary aim of this thesis was to develop an original and standardised method using infrared thermography enabling whole-body skin temperature data to be compared for the assessment of spatial, temporal and inter-individual variations. A specific methodology for infrared data collection and data processing was successfully developed in order to combine data from a variety of participants varying in anthropometrical characteristics. The main outcomes were the production of several skin temperature body maps, either absolute maps to show the magnitude of the temporal or inter-individual effects, and normalised maps (relative to mean skin temperature) allowing for topographical comparisons between protocol stages, populations or interventions. The second aim of the thesis was to extend the understanding of the skin temperature patterns and how these could relate with thermal perceptions. The body-mapping method gave the opportunity to investigate a large amount of conditions, where various internal or external determinants of skin temperature were be involved. This was mainly done in cool to cold environments (5°C to 20°C) where skin temperature is not uniform but is associated with local and overall comfort. Studies were firstly performed in semi-nude conditions (Chapter 3, 4, 5) and then in clothed conditions (Chapter 6 and 7). The semi-nude studies were designed to explore the potential sexdifferences in regional skin temperature responses whilst running (Chapter 3) with a special interest in the role of skinfold thickness, this was further extended with a group of males at rest having a large variety of fat content and thickness (Chapter 4). The influence of exercise type and air temperature on skin temperature patterns was studied with a rowing exercise (Chapter 5). Studies were then performed in clothed conditions (Chapter 5, 6). The influence of real-life conditions on skin temperature patterns and associated perceptual responses was observed during a hiking scenario (Chapter 6). Following these descriptive studies, manipulation of skin temperature patterns was performed using clothing in order to determine the presence of any relevant effect on thermal comfort (Chapter 7). Our results demonstrated that the skin temperature pattern over the whole-body is relatively universal with several features being consistently found regardless of the conditions or the populations. The upper body is usually warmer than the lower body and the body creases (orbital, elbow regions etc.) are also warmer than surrounding regions. A Y-shape of colder temperatures has been highlighted over the anterior torso as well as a T- or Y-shape of warmer temperature over the posterior torso. There are yet some specificities that can be displayed due to active muscles during exercise such as the warmer skin overlying the trapezius and biceps muscles in rowing (Chapter 5), the influence of the backpack construction with up to 3°C warmer skin temperature in the lower back (Chapter 6) or the importance of additional clothing insulation minimizing the anterior Y-shape of colder skin temperatures (Chapter 7). Beyond the thermal patterns, absolute skin temperature differences have been observed between sexes with females displaying 2°C colder skin during semi-nude running (Chapter 3) and 1°C colder skin during clothed walking (Chapter 6)compared to males. The skin temperature difference can also be as large as 6°C colder skin for an obese male compared to a very lean male (40% vs 7% body fat). Despite these differences, there were almost no significant differences in overall and regional thermal sensations and comfort between sexes or between males with varying body fat. Our results focused on body fat revealed that overall fat content and sum of skinfolds was inversely associated with the mean skin temperature response during various protocols (Chapter 4, 6, 7). Local skinfold thickness explained the inter-individual variability of local skin temperature for resting (Chapter 4) and exercising males (Chapter 7) in most body regions. In terms of intra-individual variations, the distribution of skinfold thickness across the anterior torso explained the distribution of skin temperature in this segment solely in conditions with strong regional contrasts (Chapter 3, 4 and 7). When the whole-body skin temperature pattern is considered, our body-mapping approach failed to show relationships between skin temperature distribution across the body and regional skinfold thickness distribution neither at rest nor during exercise. The relative contribution of other internal determinants such as local heat production,local blood flow distribution and local anthropometry should be further investigated to fully elucidate the spatial skin temperature variations depending on the climate, clothing and the body thermal state. Lastly, there was a trend towards improved thermal comfort during rest and exercise in the cold through a manipulation of skin temperature patterns targeting the naturally cold body regions with high insulation, therefore obtaining a more homogeneous skin temperature distribution across the body (Chapter 7). The present work will benefit the sport goods industry. The descriptive results of skin temperature variations will be useful in order to validate multi-segmental model of human thermoregulation. Further work can include pattern predictions for exercise types and conditions not covered by the present thesis. The skin temperature maps will mainly feed the general body-mapping approach for clothing design taking into account several other body mapping data such as sweat mapping and the combination of cold, warm and wetness sensitivity mappings. Lastly, the present results have highlighted the interest for targeted solutions and also the need for more evolutive systems in the field of cold weather apparel.

This studyh focuses on thermal comfort and cost effectiveness of stratum ventilation in subtropical Hong Kong Special Adminstation Region (HKSAR). The need for studying thermal comfort with various air distribution strategies becomes a significant issue recently due to climate change, increasing energy prices and the governmental energy efficiency policy. Stratum ventilation, with air supplied at breathing level, can probably provide satisfactory thermal comfort at a relatively elevated indoor temperature in which less energy use is consumed. It seems that only limited studies on the evaluation of neutral temperature, which is a condition of neither slightly warm nor slightly cool, are supported by actual human comfort surveys. Moreover, study on the related thermal comfort and cost effectiveness as other paradigms in comparison with the mixing and displacement air distribution design is rare. New environmental chamber of laboratory-based air-conditioning systems has been developed for investigating the actual benefit of cost effectiveness and balance of thermal comfort satisfaction with the stratum air distribution strategy under subtropical climates. American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) 7-point questionnaires have been collected from human comfort tests so as to estimate the neutral temperature of stratum ventilation in comparison with mixing and displacement ventilation at pre-set conditions. The neutral temperatures of HKSAR people under the mode of mixing, displacement, stratum, modified-stratum-1, modified-stratum-2, and modified-stratum-3 are found to be 24.6℃, 25.1℃, 25.6℃, 26.0℃, 27.1℃ and 27.3℃ at 10 air change per hour (ACH) respectively, which become 24.8℃, 25.3℃, 26.6℃, 27.4℃, and 27.9℃ at 15 ACH respectively. Life cycle assessment results in 10 service year indicate that 7.73% and 7.32% of cost reduction, and 14.52% and 11.91% of greenhouse gas emission reduction in stratum ventilation by comparing with mixing and displacement ventilation. As a result, stratum ventilation should be the best option on both of cost reduction, and less carbon emission in small-to-medium size air-conditioned space for new building and retrofitting existing works.

Although sitting is a large part of everyday life is the influence of the sitting positions and chair design on pressure and load distribution as well as comfort for transfemoral amputees quite unexplored. The aim of this study was therefore to examine this further. Two transfemorally amputated females (49 and 57 years old) participated in the study. Three positions were examined for each subject; sitting without foot support and sitting with the knee joints flexed 90◦ and 105◦. The pressure inside the socket was measured by two pressure sensors, placed distally and proximally on the posterior wall inside the socket. The lengthwise pressure distribution and the sidewise load distribution between the socket and the underlying material was measured by a pressure mat. In addition to this, the subjects answered a questionnaire regarding the subjective comfort for each position.  The result showed that the pressure underneath the socket were higher distally than proximally without foot support. The pressure transferred proximally as the knee became more flexed. The most even load distribution sidewise was found when the subjects sat with their knees flexed 105 degrees. Sitting with the knees flexed 90◦ was ranked as the most comfortable position. No conclusion could be made regarding the pressure inside of the socket. Additionally, according to this study the level of comfort does not have any clear relation with the sidewise load distribution or the longitudinal pressure distribution. / En stor del av livet spenderas sittandes, men den påverkan som sittposition och stoldesign har på tryckfördelning och komfort för transfemoralt amputerade är ganska outforskat. Studien ämnar därför undersöka detta. Två transfemoralt amputerade kvinnor (49 och 57 år) medverkade i studien. Tre sittpositioner undersöktes för varje testperson; sittande utan fotstöd samt sittande med knäleden i 90◦ respektive 105◦ flexion. Trycket inuti hylsan mättes med hjälp av två trycksensorer, som placerades distalt och proximalt på den bakre hylsväggen. Tryckfördelningen i längsriktningen och lastfördelningen i sidled mellan hylsan och underlaget mättes med en tryckmatta. Förutom detta svarade testpersonerna även på ett frågeformulär angående den subjektiva komforten för varje position. Resultatet visade att trycket under hylsan var högre distalt än proximalt när inget fotstöd användes. Trycket förflyttades proximalt då knät böjdes. Den mest jämna lastfördelningen mellan sidorna påträffades när knät var flekterat 105◦. Enligt frågeformuläret var den mest bekväma positionen den med 90◦ i knäleden. Ingen slutsats kunde göras angående trycket inuit hylsan. Ingen tydlig relation kunde heller inte hittas mellan den subjektiva komforten och tryck- eller lastfördelningen.

Due to environmental degradation caused by humans, there is a need for a behavioural change towards more sustainable behaviours. Although many studies have been made investigating environmentally friendly behaviours’ dependence on different factors, the results are inconsistent which partly can be explained by methodological weaknesses. Rather than following the footpath of previous research and using a statistical method, qualitative interviews are used in this study. The aim is to answer what determines environmentally friendly behaviour, how it is affected by situational influences, and how these factors interact. Five behaviours were investigated, and they are food consumption, energy consumption, everyday travel, long distance travel, and recycling. In the analysis, the four determinants health, comfort, economy, and environmental were identified. The behaviours are further affected by situational influences, such as distances and costs, that create barriers for environmentally friendly behaviours. In this study it was found that no factor is the only influence of a behaviour, but there is always an interaction. Either the factors work together and encourage an environmentally friendly behaviour, or they work against each other and discourage an environmentally friendly behaviour.