The Western world manufacturing industry is facing a tough global market today. The production is moved to developing countries, where the production costs are much lower. Big manufacturing companies like VOLVO, SKF and ABB are all following this trend. The tradition in the manufacturing industry is to produce and sell a product, where the best scenario is to never see it again. This tradition is starting to change and the focus of revenue from the whole product life cycle has increased during the last decades. When utilities the whole life cycle with different services the revenue increases drastically, there is a competitive advantage, a more stabile revenue flow in economic cycles, socio-economical and environmental sustainability. When increasing service orientation, there will be challenges to overcome, discovered on a conceptual level, thereby the research call for how these challenges can be seen at an operative level. The purpose of this thesis is to identify these critical factors and understand these at an operative level. This master thesis was conducted through a case study and used several data collection methods, such as interviews, observations and literature review. The empirical data was thematically analysed and categorized as different critical factors and compeered with the literature. The case company chosen for the thesis is the Rolls-Royce site in Kristinehamn, Sweden. They are in a process of restructuring, where the production is downsized. A “catch 22” problem was seen; when a manufacturer becomes more service orientated the aim is to generate a profit from services, meaning that a service needs a fee. But the possibility to put a fee on a service is hindered by the lack of service orientation within the manufacturing organisation. In this thesis increased service orientation is used to create a foundation for charged services. Critical factors on an operative level was identified and understood. Two new critical factors that were found to have an impact in this specific case were concluded. A general model of how to approach the problem of putting a fee on services, starting in the end of service orientation, is conducted. This gives an implication of how manufacturers can improve their service orientation and eventually set a fee on their free services.

Introduktion Den interna revisorn antas ha bättre insyn i företaget än den externa. Enligt agentteori maximerar internrevisorn sin egen nytta, vilket ifrågasätter dennes oberoende. Dagens forskning är delad i två perspektiv där den interna revisionen och de externa revisionskostnaderna har ett positivt eller negativt samband. Den rådande trenden med ökad intern revision och kontroll i samband med den nya kontext som skapats genom de under 2000-talet införda regelverken motiverar och aktualiserar studien. Syfte Syftet med denna studie är att förklara hur den interna revisionen påverkar kostnaden för den externa revisionen i svenska noterade bolag. Metod Studien har en kvantitativ forskningsstrategi och en deduktiv forskningsansats. Genom dokumentstudier har data för svenska noterade företag samlats in och med hjälp av en regressionsmodell analyserats. Operationalisering har skett i enlighet med tidigare forskning och internrevisionens förekomst har mätts med en dummyvariabel. Slutsats Studiens resultat visar att internrevisionens förekomst har ett starkt signifikant positivt samband med kostnaden för den externa revisionen. Studien finner att företag med internrevision får högre revisionskostnader, men att de bakomliggande orsakerna kan vara krav på ökade kontroller. Tidigare forskning bekräftar resonemanget och att efterfrågan på ökad kontroll leder till ökade investeringar i både den interna och externa revisionen. Studiens resultat implicerar att internrevisionen används av företagsledningen för att signalera förtroende till ägarna. / Introduction The internal auditor is assumed to have a greater insight in the firm than the external auditor. Agency theory tells us that the internal auditor maximizes his own utility, which questions his independence. The current research is divided into two perspectives where the internal audit and the cost of the external audit has a positive or a negative relationship. The prevailing trend of increased internal audit and control together with the new context created in the 21th century with introduced regulations motivates and actualizes this study. Purpose The purpose of this study is to explain how the internal audit impacts the cost of the external audit in swedish listed firms. Method This study has a quantitative research strategy and a deductive research approach. Data from swedish listed firms has been collected through studies of documents and analyzed with a linear regression. Operationalization has been made in accordance with previous research and the presence of internal audit has been measured with a dummy variable. Conclusion The result of this study shows that the presence of internal audit has a strongly significant positive relationship with the cost of the external audit. The study finds that firms with internal audit increase their audit costs, but that underlying reasons might be demand for greater control. Previous research confirms the argument and that demand for greater control leads to greater investments in both internal and external audit. The result of this study implies that internal audit is used by management to signal trust to the shareholders.

Introduktion Det finns ett flertal studier som undersöker variabler som påverkar revisionskostnaden i publika och privata bolag samt kommunen som förvaltningsorganisation. Vi har dock inte hittat några studier som undersöker variabler som påverkar revisionskostnaden i kommunala bolag, varför det finns ett behov av en sådan studie. Syfte Syftet med uppsatsen är att förklara vilka faktorer som påverkar revisionskostnaderna i kommunala och privata bolag. Metod Som en följd av att uppsatsen utgår från en deduktiv ansats, har hypoteser utvecklats med hjälp av befintliga teorier samt tidigare gjord forskning. En tvärsnittsstudie har genomförts för att spegla förhållandet vid en viss tidpunkt. Kvantitativ data har samlats in i form av sekundärdata. Detta har kompletterats med kvalitativ data som har samlats in via intervjuer. Slutsats Studiens resultat visar att det finns ett antal bakomliggande faktorer som förklarar revisionskostnaden. Sektorstillhörighet, storlek, komplexitet, val av revisionsbyrå och knowledge spillover har i studien ett signifikant samband med revisionskostnaden. / Introduction There are several studies that examine variables that affect the audit fee in listed companies, private companies and municipalities. We have not found any studies examining the variables that affect the audit fee in municipal companies, justifying the need for such a study. Purpose The purpose of the study is to explain audit fees in municipal and private companies Method As a result of the study being based on a deductive approach, hypotheses have been derived using existing theories and previous research. A cross-sectional study has been performed to reflect the ratio at a given time. Quantitative data has been collected as secondary data. This has been complemented with qualitative data collected through interviews. Conclusion A relationship has been established between audit fees and a number of explanatory variables. Sector, size of the company, complexity, choice of audit firm and knowledge spillover affects the audit fee.

Purpose: The main purpose of this study is to study the 45 funds, divided into three differentdivisions, then the result will provide a greater understanding of how returns change with ahigher risk. Methodology: The study is based on a quantitative approach. The survey was conducted bygathering raw data from databases and secondary data from literature, printed and electronicsources. Theoretical perspectives: The study is based on the theory: the efficient markethypothesis, which argues that future returns can not be calculated as the market is fullyinformed. The study is therefore studying historical yields. Empirical foundation: Empirical data are acquired from www.morningstar.se, andtherefore also treated on this page. The material is then divided into documents and time axes. Conclusions: The study has shown that high-risk funds give a higher percentage returns thanmedium-and low-risk funds. However, does not imply a higher risk automatically earn ahigher return when the low-risk funds have shown a higher yield than medium-risk funds. Animportant factor to study when you are looking for the fund which generated the highest ROIis the Sharpe ratio. Although this study demonstrates that high-risk funds have a higherSharpe ratio than competing risk groups.

Thesis (M.A.)--Wheaton College Graduate School, Wheaton, IL, 2004. / Abstract. Includes bibliographical references (leaves 102-107).

Thesis (M.A.)--Wheaton College Graduate School, 2004. / Abstract. Includes bibliographical references (leaves 102-107).

Thesis (M.A.)--Wheaton College Graduate School, Wheaton, IL, 2004. / Abstract. Includes bibliographical references (leaves 102-107).

BARBOSA, Fabio Chaffin. Estimativa das necessidades de irrigação e avaliação do impacto da cobrança pelo uso de recursos hídricos na bacia do Baixo Jaguaribe-CE. 2005. Dissertação (mestrado) - Universidade Federal do Ceará, Centro de Ciências Agrárias, Departamento de Engenharia de Alimentos, Curso de Mestrado em irrigação e Drenagem, Fortaleza-CE, 2005. / Submitted by demia Maia (demiamlm@gmail.com) on 2016-06-27T16:20:26Z No. of bitstreams: 1 2005_dis_fcbarbosa.pdf: 1184985 bytes, checksum: 13b434a8b3b80ef775981e58b997093f (MD5) / Approved for entry into archive by demia Maia (demiamlm@gmail.com) on 2016-06-27T16:21:53Z (GMT) No. of bitstreams: 1 2005_dis_fcbarbosa.pdf: 1184985 bytes, checksum: 13b434a8b3b80ef775981e58b997093f (MD5) / Made available in DSpace on 2016-06-27T16:21:53Z (GMT). No. of bitstreams: 1 2005_dis_fcbarbosa.pdf: 1184985 bytes, checksum: 13b434a8b3b80ef775981e58b997093f (MD5) Previous issue date: 2005 / The goal of this research was to estimate the irrigation requirements for crops grown in the Low Jaguaribe Basin, Ceará State, Brazil, providing essential information for an adequate irrigation scheduling and the establishment of the water rights for each farm. In addition, an analysis on the impact of the price of water on the farm income was conducted. Based of the Ceara Department of Water Resources database, 36 different crops were identified in the basin, all crops irrigated from water pumped from the Jaguaribe river, amounting to 7,570 ha annual acreage. Interpolation techniques were applied on weather data from four stations to generate individualized water budget for each irrigated field for every county within the basin, leading to a more precise estimation of the volumes and flow rates to be assigned as the water right for that individual farm. Furthermore, planting date, values of crop coefficient for every growth stage, and the efficiency of the irrigation system were applied to estimate the gross weekly water depth and flow rate requirements for every plot in the basin. Total annual water demand for the Low Jaguaribe basin was estimated in 103.8 million cubic meters, ranging from 73 thousand m3 per week during the months of March and April (due to the peak on the rainy season), to 5 million m3 per week in October, when the irrigation water requirement peaks. Clearly the unitary flow rate needed to supply irrigation requirement peaks at a value of 8.4 m3.s-1 in October. Simulations in the demands and on flow rate have indicated volume potentially applied to the field can be reduced in 13.2% to 18.8%, by increasing irrigation efficiency to values compatible with the potential of the irrigation system installed in the field, by replacing the surface irrigation by other more efficient technology, and by replacing rice by another crop. By analyzing the water requirements from rice, cowpea and banana fields, which amounted to 44% of the irrigated acreage in the basin, and taking into account the area of each farm in connection with the water fee to be charged in the state of Ceará, it was found an average value of R$ 7.04 per 1,000 m3 of water supplied to the field. Therefore, resulting in an estimated early gross income of R$ 730,900 from water sale to irrigation in the Low Jaguaribe basin. Three alternative parameters were applied in order to analyzed the effect of charging for water: a percentage of the total production cost, a percentage over the gross income, and a percentage over the net benefit. It was found the last parameter produced more adequate results. In addition, it was found most of the crops evaluated, except sugar cane, rice and corn, provided income to pay even for the for the highest values of water fee posted by the state of Ceará. / Estimar as necessidades de irrigação das culturas exploradas na bacia hidrográfica do Baixo Jaguaribe, no Estado do Ceará, possibilitando um manejo de irrigação mais adequado e suporte técnico no planejamento e concessão de outorgas de direito de uso de água para irrigação, foi o objetivo principal deste trabalho. Também foi analisado o impacto do pagamento da água para irrigação sobre o custo de produção e rentabilidade dos principais produtos agrícolas da região. A partir dos cadastros de outorga de água foram identificadas 36 culturas exploradas com irrigação, com captação a partir do rio Jaguaribe, totalizando uma área de exploração anual de 7.570 ha. Através da interpolação de dados meteorológicos foram obtidos balanços hídricos individualizados por município e, mais especificamente, relativos às regiões irrigadas a partir do rio Jaguaribe, possibilitando uma estimativa mais precisa dos volumes e vazões a serem outorgados para cada área irrigada, com base no município a qual esteja situada. Com os balanços hídricos estimados, valores de Coeficientes Culturais mais ajustados à região e estimativa das eficiências de irrigação alcançadas atualmente foram estimados os volumes de água demandados para irrigação, em cada semana do ano e a vazão contínua necessária para atendimento. A estimativa da demanda anual de água para irrigação na bacia do Baixo Jaguaribe corresponde a 103,8 milhões de metros cúbicos, variando de menos de 73 mil m3 por semana, durante os meses de março e abril, devido a maior concentração de chuvas, a mais de 5 milhões m3 por semana no mês de outubro, que corresponde ao mês de máxima necessidade de irrigação das culturas. De forma patente, a vazão contínua necessária no rio para atendimento da demanda acompanha a flutuação desta, atingindo a 8,4 m3.s-1 no mês de outubro. Simulações de demandas e vazões necessárias para atendimento determinaram potenciais de redução do volume de água utilizado para irrigação de 13,2% a 18,8%, simplesmente com a elevação das eficiências de irrigação a níveis potenciais, com a mudança dos métodos de irrigação por superfície e, ainda, com a substituição da cultura de arroz. Analisando os consumos de água das culturas de arroz, feijão e banana, que totalizam 44% da área irrigada da bacia, associando-os às áreas das unidades produtivas e com as faixas de tarifação pelo uso de recursos hídricos para irrigação em função dos consumos mensais, vigentes no Estado, estimou-se um valor médio de tarifa de R$ 7,04 /1.000 m3. Projetando-se este valor médio de tarifa para a demanda total de água estimada neste estudo, obteve-se a previsão de arrecadação anual com a cobrança pelo uso de recursos hídricos para irrigação no Baixo Jaguaribe, de R$ 730.900. O critério do impacto da cobrança de água em relação à receita líquida das culturas foi considerado mais adequado que quando em relação aos custos de produção e sobre o faturamento bruto. A maioria das culturas analisadas apresentou capacidade de pagamento para o maior valor de tarifa previsto, enquanto que a cana-de-açúcar, o arroz e o milho não apresentaram capacidade de pagamento para qualquer faixa de tarifação.

Conselho Nacional de Desenvolvimento Científico e Tecnológico / In swine production the post weaning period is considered one of the most critical periods of the production. The state of Rio Grande do Sul presents great availability of by-products from rice processing that may be an alternative on the feeding of swine. The net energy is the one that represents better the energy value used by the animal however its determination by the conventional methods results in costs and manpower, being suggested the use of prediction equations for calculating. Two digestibility trials were performed with 12 and 18 male castrated swine with initial weight of 8 kg and 16 kg, respectively. In both studies, the animals were placed in metabolic cages during a period of twelve days, being seven days of adaptation and five days of collection. The experimental procedure was the total fecal collection using the ferric oxide as fecal marker. Data of digestibility and energy values of the co products were submitted to variance analysis using the completely randomly design and the Tukey test, used for comparing the averages between the feed. The digestibility coefficients of the organic matter, crude protein and gross energy were higher (P<0.000) for the broken rice (BR) compared to the stabilized rice bran (SRB) and parboiled rice bran (PRB). On the other hand, the BR presented lower (P<0.000) digestibility coefficient of the mineral matter than the rice bran's evaluated. The PRB presented a digestible energy 2% lower than the BR and 5% higher than the SRB. The observed metabolized energy on BR was the highest, followed by the PRB and SRB that presented the lowest value. The average value of net energy was 3094, 2646 and 2818 kcal/kg for the BR, SRB and PRB, respectively. The net energy value varies according to the equation used to estimate it. Based on data of chemical composition, digestible using and energy values it may be affirmed that the broken rice stabilized rice bran and parboiled rice bran may be used on the feeding of piglets. / Na criação de suínos o período pós desmame é considerado um dos mais críticos da etapa de produção. O Rio Grande do Sul apresenta grande disponibilidade de subprodutos oriundos do beneficiamento do arroz que podem ser alternativa na alimentação de suínos. A energia líquida é a que melhor representa o valor de energia utilizada pelo animal, porém sua determinação pelos métodos convencionais onera em custos e mão de obra, sendo sugerido o uso de equações de predição para o cálculo. Foram realizados dois ensaios de digestibilidade com 12 e 18 suínos machos castrados com peso inicial de 8 kg e 16 kg, respectivamente. Em ambos os estudos, os animais foram alojados em gaiolas metabólicas por um período de doze dias, sendo sete dias de adaptação e cinco dias de coleta. O procedimento experimental foi o de coleta total de fezes usando o óxido férrico como marcador fecal. Os dados de digestibilidade e valores energéticos dos coprodutos foram submetidos à análise de variância utilizando o delineamento inteiramente casualizado e o teste de Tukey usado para comparar as médias entre os alimentos. Os coeficientes de digestibilidade da matéria orgânica, proteína bruta e energia bruta foram maiores (P<0,000) para a quirera de arroz (QA) em comparação ao farelo de arroz estabilizado (FAE) e farelo de arroz parboilizado (FAP). Por outro lado, a QA teve menor (P<0,000) coeficiente de digestibilidade da matéria mineral que os farelos de arroz avaliados. O FAP apresentou energia digestível 2% inferior a QA e 5% superior ao FAE. Foi observada maior energia metabolizável na QA, seguido pelo FAP e FAE que apresentou o menor valor. O valor médio de energia líquida foi de 3094, 2646 e 2818 kcal/kg para a QA, FAE e FAP, respectivamente. O valor de energia líquida varia de acordo com a equação utilizada para estimá-la. Baseado nos dados de composição química, utilização digestiva e valores de energia, pode-se afirmar que a quirera de arroz, farelo de arroz estabilizado e farelo de arroz parboilizado podem ser usados na alimentação de leitões.

Resumo: Pesquisou-se a ocorrência de E. coli (EPEC, EIEC, EHEC) em água e peixe (pele, trato gastrintestinal e músculo) de pesque-pagues da microbacia do Córrego Rico, Jaboticabal, SP. A amostragem foi realizada entre os meses de abril e junho de 2008 em cinco pesque-pagues. Em cada um, foram colhidos dez exemplares de peixes adultos, e para análise foram colhidas amostras do músculo, do trato gastrintestinal e da superfície corpórea. As amostras de água foram colhidas em cinco pontos distintos de todos os pesque-pague. As colônias com características morfológicas relativas à E. coli isoladas do ágar MacConkey foram submetidas a confirmação bioquímica. Posteriormente, os isolados foram identificados sorologicamente como EPEC, EIEC e EHEC e realizado os testes de susceptibilidade a antimicrobianos e atividade hemolítica. Assim, foram isoladas 115 cepas de E. coli, entre as quais 81 (70%) foram sorogrupadas como EPEC, 5 (4%) como EHEC e 8 (7%) como EIEC. Os sorogrupos mais frenquentes foram O125 (13,9%), O126 (11,3%) e O158 (10,4%). Dentre as amostras testadas, 60 (52%) apresentaram resistência simultânea a dois antimicrobianos. A Análise de Correspondência foi realizada com intuito de verificar as possíveis correspondências envolvendo o local de isolamento, sorogrupos e multirresistência e com isso pode-se observar que o músculo foi o local de isolamento com menor correlação aos demais fatores. Enquanto água, trato e pele apresentaram maior correspondência entre si. Assim, a presença de um alto número de isolados EPEC nesse estudo indica contaminação por enteropatógenos possivelmente advindos de fezes de animais, humanas e/ou águas contaminadas, representando risco à saúde dos frequentadores destes pesque-pagues e consumidores do pescado. / Abstract: The occurrence of Escherichia coli (EPEC, EIEC, EHEC) in water and fish (skin, gastrointestinal tract and muscle) was surveyed in fee fishing from the stream Rico micro-basin, Jaboticabal, São Paulo/Brazil. Samples were collected between april and june 2008 in five fee fishing. In each fee fishing, ten copies were collected from adult fish and for analysis were sampled muscle, gastrointestinal tract and body surface. Water samples were collected from five different points of all fee fishing. Thus, we isolated colonies from the MacConkey agar with morphological characteristics related to E. coli for biochemical confirmation. Subsequently, the isolates were identified serologically as EPEC, EIEC and EHEC and performed tests of antimicrobial susceptibility and hemolytic activity. It was found that among 115 strains of E. coli isolated, 81 (70%) were serologically classified as EPEC, 5 (4%) as EHEC and 8 (7%) as EIEC. The most common serogroups were O125 (13.9%), O126 (11.3%) e O158 (10.4%). From the 115 bacterial isolates, 60 (52%) were resistant to two antimicrobials. The Correspondence Analysis was performed to verify possible matches involving the location of isolation, serogroup and antimicrobial resistance and that can be observed that the muscle had lower correlation to other factors. While water and tract and skin had correlation with each other. Probably, the isolation of EPEC serogroups in this study indicates contamination by pathogens coming from animals, human and/or contaminated water, constituting a potential risk to the consumer health of these fee fishing. / Orientador: Fernando Antonio de Ávila / Coorientador: Luiz Augusto do Amaral / Banca: Manoel Victor Franco Lemos / Banca: Luiz Florencio Franco Margatho / Mestre