Bakgrund Förväntningsgap inom revision har använts som begrepp inom företagsekonomin sedan början av 1970-talet. Den första definitionen av begreppet var gapet som uppstår mellan förväntningarna som användarna av finansiella rapporter har på revisorn och vad denne de facto gör. Under senare år har revisorns roll hamnat i rampljuset, detta främst på grund av ett antal spektakulära företagskollapser såsom Enron och WorldCom. I dessa skandaler riktades mångas blickar mot revisorerna i jakten på en syndabock. Anledningen till det är troligtvis att många har en felaktig bild om vad en revisors arbetsuppgifter egentligen är. De teorier som finns angående förväntningsgapet inom revision utgår alla från allmänhetens förväntningar på revisorn. I denna uppsats undersöks om det föreligger samma förväntningsgap mellan företag och revisorn. Syfte Syftet med denna uppsats är att genom intervjuer med företag och revisorer undersöka om det finns ett förväntningsgap mellan företags förväntningar på revisorn och vad revisorn de facto gör, och i så fall beskriva hur det gapet ser ut, och vad det beror på. Avgränsningar Uppsatsen är avgränsad till att endast undersöka det förväntningsgap som finns mellan små och medelstora ägarledda företag och revisorn. Det medför att uppsatsen inte undersöker och tar ställning till det eventuella förväntningsgap som finns mellan revisorn och andra intressenter i samhället. Vidare har undersökningen avgränsats till att endast undersöka förhållanden mellan utvalda företag och revisorer i Linköpings Kommun. Genomförandet För att undersöka om det finns ett förväntningsgap mellan företag och revisorer har vi genomfört fem stycken kvalitativa intervjuer. Tre intervjuer med revisorer och två intervjuer med företagare har genomförts. Dessa intervjuer utgör uppsatsens empiri. Empirin behandlas vidare i uppsatsens analys, först ställs de svar vi fått från revisorsrespondenterna mot den teori beträffande revisorns regelverks som tas upp i uppsats teoriavsnitt. Vidare ställs företagsrespondenternas svar mot revisorsrespondenternas dito, men även mot teorierna om revisorns regler och de teorier om förväntningsgap som återfinns i teoriavsnittet. Resultat Resultatet i denna uppsats kan inte ses som generaliserbart då underlaget för studien inte varit av den omfattning som skulle krävas för att dra sådana slutsatser. Uppsatsen påvisar dock att det finns ett förväntningsgap mellan företag och revisorn i de fall som vi har undersökt. Förväntningsgapet beror till största delen på en kunskapsbrist från företagens sida beträffande revisorernas ansvars- och uppgiftsområde. Den största identifierade kunskapsbristen är att företagen inte förstår gränsdragningen mellan revision och revisionsnära rådgivning. Detta förväntningsgap kan enligt denna uppsats överbyggas med kunskap hos revisorns klienter. Denna kunskap skulle enklast kunna förmedlas genom en klar definition av revisorns roll innan revisionsuppdraget påbörjas och genom specificerade fakturor från revisorerna. / Background The auditing expectation gap has been used as a concept in business administration since the early 1970’s. The first definition of the notion was the gap that occur between the financial report users expectations on the auditor, and what the auditor actually is doing. In recent years the role of the auditor has been in the spotlight because of the big corporate scandals and colapses such as the Enron and the Wolrdcom. A lot of people has focused on the auditors role, when they wanted a scapegoat in the scandals. The publics lack of knowledge about the auditors task is said to be the reason for that phenomena. The theories about the gap within the auditing bransch, is most often based on the publics expectations, while this paper is focused on the gap between the auditor and their clients. The purpose of this paper The purpose of this paper is to explore whether a gap exists between the companies expectations and what the auditor actually do by interviews with auditors and companies. We hope to describe the gap, and find out why it exists. Delimitation This paper is limited to explore the gap between small and medium sized companies and the auditors. The purpose is not to investigate the gap between the public interest and the auditors. Further this paper is limited to reasearch the conditions within the municipal of Linköping. Method To explore the gap between companies and auditors we have carried out five qualitative interviews. Three with auditors, and two with companies. These interviews are forming the papers empirical part. A part which will later on be analyzed in different ways. First, the auditor interviews will be compared with the acts and standards regulating the auditors work. Then the companies answers will be compared with the auditors dito, and also against the standards and acts mentioned earlier. Result The conclusions in this report can not be generalized because of the brief extent of the study. Although this paper proves that there is an expectation gap between the auditors and companies examined in this study. The underlaying reason for the gap is the companies lack of knowledge regarding the auditors assigment. The main identified lack of knowledge is that the companies don not know where the line between statutory audit and advisory is. To be able to narrow the gap information is necessary. The companies needs information about the extend of the auditors assigment. That could be done by carefully explaining the assigment for the comapines before the assignment starts and specefied invoices from the auditors.

Upon activation by the platelet-derived growth factor receptor (PDGFR), phosphatidylinositol 3'-kinase (PI3K) converts phosphatidylinositol 4,5-bisphosphate to phosphatidylinositol 3,4,5-trisphosphate to activate the PI3K/Akt cellular survival signalling pathway within cells. The p85 subunit of PI3K has also been shown to have GTPase activating protein (GAP) activity towards Rab proteins involved in receptor endocytosis and trafficking, specifically Rab5 and Rab4. Rab5 is responsible for regulating the fusion of vesicles containing activated receptors to traffic them to intracellular early/sorting endosomes. Rab4 is responsible for regulating the exit of receptors to a recycling pathway back to the plasma membrane. The p85 RabGAP activity is responsible for deactivating Rab5 and Rab4 function by accelerating their GTPase activity, resulting in the inactive conformation of Rab5 and Rab4, and decreased vesicle fusion events during receptor trafficking. The work in this thesis was performed to understand how p85 interacts with, and regulates, Rab5 and Rab4. Glutathione S-transferase pulldown experiments showed the p85 protein was able to interact with Rab5 through its BH domain and another unidentified domain. Cells expressing a p85-R274A mutant defective for RabGAP activity displayed increased PDGFR activation and decreased degradation. To understand the mechanism of decreased PDGFR degradation, PDGFR immunoprecipitation experiments showed the PDGFR was ubiquitinated, a signal needed for multi-vesicular body sorting. Biotinylation experiments showed the PDGFR was being more rapidly endocytosed and then sequestered within the cell. Immunofluorescence experiments showed cells expressing the p85-R274A mutant clearly altered PDGFR trafficking during receptor endocytosis. These results suggest the PDGFR was not spending longer periods of time on the cell surface to continue signalling and was not lacking the modification needed to be sorted to a degradative pathway. The defective trafficking observed in p85-R274A expressing cells, over time, may block PDGFR trafficking, which prevents normal PDGFR dephosphorylation and degradation, and could be attributed to a lack of sufficient cytosolic Rab5-GDP and Rab4-GDP required to associate with new membranes and facilitate additional vesicle fusion events. The lack of lysosomal targeting allows the receptor to be sequestered in cells, but still have the ability to signal as the receptor would not be targeted to multi-vesicular bodies where signalling is abolished.

This thesis describes a novel device, the Virtual Air Gap Variable Reactor (VAG-VR), which is capable of producing a continuously variable reactance by locally saturating a small section of the reactor core via an embedded dc control winding. Variable Reactors have many applications in the power industry such as control of line power flow, voltage regulation, reactive line compensation and limiting inrush currents. A variable reactor is most commonly implemented as a thyristor controlled reactor (TCR) by switching in and out a constant reactance to achieve an averaged variable reactance. By using a virtual air gap, a continuously variable reactance is possible. The VAG-VR offers a better dynamic response, without introducing the harmonics created by the thyristor switching of a TCR. The VAG-VR gives low triplen harmonics and therefore allows control of reactive power in single phase or unbalanced three phase systems as would be required in the distribution system. An experimental prototype VAG-VR was developed to investigate three main performance measures: steady state performance, dynamic response and harmonic performance. Over the operating range of the VAG-VR inductance was varied from 100% to 9% of its original value. The dynamic response of the VAG-VR is approximately one tenth of a cycle. This compares favorably to a TCR which responds in approximately half a cycle. Harmonics are also shown to be significantly reduced in the VAG-VR compared to the TCR. A dynamic model of the VAG-VR, suitable for incorporation into power system simulations, was developed and validated. Parameters were determined both experimentally and through finite element method (FEM) simulations. Both experimental and simulation results indicate that the VAG-VR offers a technically viable alternative to the TCR.

Studien syftar till att undersöka forskares upprätthållande av säkerhetiseringen av Irans kärnkraftprogram och hur detta påverkar deras roll som potentiella policyskapare. Studien ämnar vara teoriutvecklande genom att definiera Köpenhamnsskolans aktörsroll inom säkerhetiseringsteorin på ett mer nyanserat och precist sätt. Studien går igenom olika perspektiv inom debatten kring ”bridging the gap” mellan teori och praktik och använder Köpenhamnsskolans säkerhetiseringsteori som analytiskt ramverk vid analysen av det empiriska materialet. Studien analyserar artiklar skrivna av amerikanska forskare i amerikanska tidskrifter och undersöker hur och om dessa upprätthåller säkerhetiseringen av Irans kärnkraftprogram. Studien sätter därmed forskarna i rollen som säkerhetiserande aktörer för att se hur detta kan påverka forskarnas roll i att ”bridge the gap”. Studien menar att forskare genom att ha ”dubbla roller” som både ”forskare” och ”aktörer” kan använda sig av säkerhetisering för att ”bridge the gap” mellan forskning och policyskapande.

A modified Split Hopkinson Pressure Bar (SHPB) system is used to determine the mechanical properties of soft and ultra-soft materials. An aluminum bar is introduced to reduce the impedance mismatch between the test system and sample. The small signal of the forces was measured by a quartz crystal gauge system. The high precision Laser gap gauge (LGG) system was used to measure the deformation of samples. The compressive tests of Cemented Paste Backfill (CPB), fresh CPB and Polymethylmethacrylate (PMMA) and the fracture toughness tests of PMMA were conducted to approve the legitimacy of our modified SHPB system. From these experiments, the efficiency and economy of the modified SHPB system were attested.

The specialized myocytes of the ventricular conduction system (VCS) coordinate ventricular contraction and are critical for efficient pumping by the heart. Impaired VCS conduction is characteristic of inherited forms of cardiac conduction disorders. Here we show that the Iroquois homeobox 3 (Irx3) transcription factor is preferentially expressed in the developing and mature VCS. Loss of Irx3 in mice results in slowed VCS conduction and prolonged QRS duration with right bundle branch block, caused by reduction (42%) in VCS-specific connexin 40 (Cx40) expression and VCS fiber hypoplasia, absent in littermate controls. Therefore, we show that the role of Irx3 in the heart is two-fold, whereby Irx3 (1) indirectly regulates Cx40 gene expression, by repressing a repressor of Cx40 transcript, and (2) controls VCS maturation, possibly in an Nkx2-5-dependent manner. To our knowledge, this is the first report of a role for Irx3 in regulating the development and function of the VCS.

The specialized myocytes of the ventricular conduction system (VCS) coordinate ventricular contraction and are critical for efficient pumping by the heart. Impaired VCS conduction is characteristic of inherited forms of cardiac conduction disorders. Here we show that the Iroquois homeobox 3 (Irx3) transcription factor is preferentially expressed in the developing and mature VCS. Loss of Irx3 in mice results in slowed VCS conduction and prolonged QRS duration with right bundle branch block, caused by reduction (42%) in VCS-specific connexin 40 (Cx40) expression and VCS fiber hypoplasia, absent in littermate controls. Therefore, we show that the role of Irx3 in the heart is two-fold, whereby Irx3 (1) indirectly regulates Cx40 gene expression, by repressing a repressor of Cx40 transcript, and (2) controls VCS maturation, possibly in an Nkx2-5-dependent manner. To our knowledge, this is the first report of a role for Irx3 in regulating the development and function of the VCS.

Upon activation by the platelet-derived growth factor receptor (PDGFR), phosphatidylinositol 3'-kinase (PI3K) converts phosphatidylinositol 4,5-bisphosphate to phosphatidylinositol 3,4,5-trisphosphate to activate the PI3K/Akt cellular survival signalling pathway within cells. The p85 subunit of PI3K has also been shown to have GTPase activating protein (GAP) activity towards Rab proteins involved in receptor endocytosis and trafficking, specifically Rab5 and Rab4. Rab5 is responsible for regulating the fusion of vesicles containing activated receptors to traffic them to intracellular early/sorting endosomes. Rab4 is responsible for regulating the exit of receptors to a recycling pathway back to the plasma membrane. The p85 RabGAP activity is responsible for deactivating Rab5 and Rab4 function by accelerating their GTPase activity, resulting in the inactive conformation of Rab5 and Rab4, and decreased vesicle fusion events during receptor trafficking. The work in this thesis was performed to understand how p85 interacts with, and regulates, Rab5 and Rab4. Glutathione S-transferase pulldown experiments showed the p85 protein was able to interact with Rab5 through its BH domain and another unidentified domain. Cells expressing a p85-R274A mutant defective for RabGAP activity displayed increased PDGFR activation and decreased degradation. To understand the mechanism of decreased PDGFR degradation, PDGFR immunoprecipitation experiments showed the PDGFR was ubiquitinated, a signal needed for multi-vesicular body sorting. Biotinylation experiments showed the PDGFR was being more rapidly endocytosed and then sequestered within the cell. Immunofluorescence experiments showed cells expressing the p85-R274A mutant clearly altered PDGFR trafficking during receptor endocytosis. These results suggest the PDGFR was not spending longer periods of time on the cell surface to continue signalling and was not lacking the modification needed to be sorted to a degradative pathway. The defective trafficking observed in p85-R274A expressing cells, over time, may block PDGFR trafficking, which prevents normal PDGFR dephosphorylation and degradation, and could be attributed to a lack of sufficient cytosolic Rab5-GDP and Rab4-GDP required to associate with new membranes and facilitate additional vesicle fusion events. The lack of lysosomal targeting allows the receptor to be sequestered in cells, but still have the ability to signal as the receptor would not be targeted to multi-vesicular bodies where signalling is abolished.

A modified Split Hopkinson Pressure Bar (SHPB) system is used to determine the mechanical properties of soft and ultra-soft materials. An aluminum bar is introduced to reduce the impedance mismatch between the test system and sample. The small signal of the forces was measured by a quartz crystal gauge system. The high precision Laser gap gauge (LGG) system was used to measure the deformation of samples. The compressive tests of Cemented Paste Backfill (CPB), fresh CPB and Polymethylmethacrylate (PMMA) and the fracture toughness tests of PMMA were conducted to approve the legitimacy of our modified SHPB system. From these experiments, the efficiency and economy of the modified SHPB system were attested.

This paper examines the effect of psychological traits on earnings and furthermore whether it helps explain the gender wage gap. Public-use data collected from The National Longitudinal Study of Adolescent Health is used to evaluate the impact on earnings on seven psychological factors: masculine traits, self esteem, analytical problem solving approach, willingness to work hard, impulsiveness, problem avoidance, and self-assessed intelligence. Findings show that gender differences in psychological traits are significant and returns to observable characteristics differ somewhat by gender as well. Among the young sample of U.S. employees evaluated in this study, I find that up to 21 percent of the gender wage gap can be explained, with psychological factors specifically explaining up to 1.5 percent of this gap.