Syftet med denna studie ä̈r att undersö̈ka hur infö̈randet av den nya revisionsstandarden ISA upplevs av revisorerna i Sverige och hur ISA fö̈rhåller sig till god redovisningssed och rättvisande bild.

IBSP gene for bone sialoprotein plays an important role in bone mineralization. The aim of the study was to find out if there is an association between bone mineral composition and A211G polymorphism in gene for bone sialoprotein. PCR-RFLP method was used for polymorphism genotyping. Calcium and phosphorus content of bone tissue were determined photometrically. The three-point bending test was applied to measure bone strength. Results was evaluated by one-way ANOVA with Fisher LSD post-hoc testing. No statistically significant differences between genotypes were found. This findings shows no support for association between bone content and polymorphism. So A211G polymorphism cannot been recommended for MAS.

The goal of this thesis is to compare some of software products for audit. The thesis also contains a survey, which was conducted among auditors. The goal of this thesis was to find out, which types of software they use for audit.

This diploma thesis deals with the use of the auditor's expert in obtaining sufficient and appropriate audit evidence. The theoretical part of the thesis deals with the concept of audit and the auditor's expert's work in the context of International Standards on Auditing ISA. The third part of the thesis is about management's expert. The last chapter is devoted to a questionnaire survey carried out among audit firms and auditors working as self-employed (OSVČ).

This diploma thesis "MES / MOM Systems in the Industry 4.0 concept" deals with the analysis, design and implementation of these systems. The first focus is on Industry 4.0 analysis, where are describe each part of Industry 4.0. Based on this knowledge, there were specified the changes in the MES / MOM systems. According to the changes and knowledge were designed and implemented the MES / MOM concept. The system communicates with the PLC using its own communicator and represents the data in the application environment. The application implements the Historian module and system modules. The PLC has an MS SQL protocol implemented so that the device can read and write data without the need to communicate with the parent system. This implementation is in line with Industry 4.0’s concept.

Bakgrund: International Standards on Auditing (ISA) är en uppsättning med 36 standarder som svenska revisorer har att förhålla sig till vid revision av företag. En av dessa, ISA 540, genomgick nyligen en omarbetning, och den nya versionen är tillämplig för räkenskapsperioder som startade 15 december 2019 och senare. Standarden hanterar revision av uppskattningar i redovisningen, ett område som innebär en växande utmaning för revisorer. Standardsättaren menar att den nya standarden innebär utökade krav och mer detaljerad vägledning kring revision av uppskattningar med syfte att höja revisionskvaliteten. Det finns dock tidigare forskning som visar på att utökad reglering inte självklart leder till förbättrad revisionskvalitet. Det har också funnits en oro från berörda att standardändringen skulle generera i en ökad arbetsbörda som inte vägs upp av de positiva effekterna. Syfte: Syftet med undersökningen är att förklara om ISA 540 (omarbetad) har påverkat revisorers arbetssätt och arbetsbörda. Undersökningen ämnar också att utifrån revisorers upplevelse av den nya standardens konsekvenser dra slutsatser kring påverkan på revisionskvaliteten. Metod: En kvantitativ undersökningsmetod har använts för att kunna dra generella slutsatser kring resultatet. Insamling av data gjordes med hjälp av enkäter för att fånga revisorers upplevelse av den nya standardens påverkan på deras arbete. Hypotesprövning har sedan genomförts med hjälp av teckentest. Slutsats: Slutsatsen är att revision av uppskattningar är ett arbete som blivit mer standardiserat och innebär en högre arbetsbörda för revisorer på grund av ISA 540 (omarbetad). Samtidigt har standarden lett till en förbättring av revisionskvaliteten. Utifrån diskussionen i tidigare studier var detta resultat inte att förvänta, då mer standardiserade processer har kritiserats för att hämma professionellt omdöme vilket i själva verket sägs vara det som förbättrar revisionskvaliteten. / Background: International standards on auditing (ISA) is a set of 36 standards that Swedish auditors have to adhere to when auditing companies. One of these, ISA 540, was recently revised, and the new version is applicable for accounting periods starting December 15, 2019 and later. The standard deals with the audit of estimates, an area that poses a growing challenge for auditors. The standard setter claims that the new standard entails increased requirements and more detailed guidance on auditing estimates with the aim of raising the quality of audits. However, there is previous research that shows that increased regulation does not obviously lead to improved audit quality. There has also been a concern from relevant bodies that the revised standard would generate an increased workload that is not offset by the positive effects. Purpose: The purpose of the report is to explain whether ISA 540 (revised) has affected auditors' working methods and workload. The survey also intends to draw conclusions about the impact on the quality of audits based on auditors' experience of the consequences of the revised standard. Methods: A quantitative method has been used to be able to draw general conclusions about the results. Data was collected using surveys to capture auditors' experience of the revised standard's impact on their work. Sign tests were then performed in order to test the hypothesis of the report. Conclusion: The conclusion is that auditing estimates is a work that has become more standardized and entails a higher workload for auditors due to ISA 540 (revised). At the same time, the standard has led to an improvement in audit quality. Based on the discussion in previous studies, this result was not to be expected, as more standardized processes have been criticized for inhibiting professional judgment, which in fact is said to be what improves the audit quality.

The purpose of this thesis is to investigate the effectiveness of executing High Performance Computing (HPC) workloads on multiprocessors with heterogeneous Instruction Set Architecture (ISA) cores. ISA-heterogeneity in processor designs provides a unique dimension for researchers to explore performance benefits through diversity in design choices. Additionally, each application has a natural preference to one processor in a selected group of processors (we defined this term as processor-preference), and processor-preference is highly affected by processor design choices. Thus, a system with heterogeneous-ISA cores offers an intriguing design perspective, packing heterogeneous-ISA cores in the same processor or system that compensate each other in dynamic workload scenarios. This thesis considers dynamic migrating applications with different processor-preferences across ISA-different cores to exploit the potential of this idea. With SIMD instructions getting more attention from chip designers, this thesis also presents the necessary modifications for a general compiler/run-time infrastructure to transform the dynamic program state of SIMD regions at run-time from one ISA format to another for cross-ISA migration and execution. Lastly, this thesis presents a processor-preference-aware scheduling policy that makes dynamic cross-ISA migration decisions that improve overall system throughput compared to homogeneous-ISA systems. This thesis prototypes a heterogeneous-ISA system using an Intel Xeon Gold 5118 x86-64 server and a Cavium ThunderX ARMv8 server and evaluates the effectiveness of our infrastructure and scheduling policy. Our results reveal that heterogeneous-ISA systems that are processor-preference-aware and with cross-ISA execution migration capability can yield throughput gains up to 36\% compared to traditional homogeneous ISA systems. / Master of Science / The author of this thesis has a family full of non-engineers. To persuade family members that the work of this thesis is meaningful, aka the author is not procrastinating in school, the author decided to draw an analogy between processors and cars. Suppose in an alternative universe, cars (systems) can be powered by engines (processors) that uses two different fuel-sources (ISAs): gasoline or electric (single-ISA) processors but not both (heterogeneous-ISA). Car manufacturers (chip designers) can build engines with different design choices (processors with varying design options): engines combined with turbochargers for gasoline-powered cars, high-performance batteries combined with energy-efficient batteries for electric-powered cars (added extended instruction sets, CPU designs that target vastly different use cases, etc.). However, each design choice is limited to improving performance for a specific type of fuel-source based engine. For example, having battery alternatives has no performance impact on gasoline-powered engines. As time passes by, car manufacturers have exhausted options to make a drastic improvement to their existing engine designs (limited performance gains in recent chips). To tackle this problem, in this thesis, the author first examined the usage of cars: driving on the road (running applications). The author's study found that no single engine is suitable for all routes (no single processor is good for all workloads), and cars powered by different fuel-source based engines showed a significant diversity in performance (application performance varies drastically between systems with processors built on different ISAs). Gasoline-powered cars perform well on high-speed roads, whereas electric-powered cars perform well on low-speed roads. Unfortunately, in real life, a person's commute (a workload of applications) consists of a mixture of high-speed roads and low-speed roads, and one cannot know the exact percentage of each kind of path they travel (exact application composition in a workload) beforehand. Therefore it is challenging for a person to make the correct car selection for the incoming commute (choose the right system for a workload). This thesis tries to solve this commuting problem by building a car that has multiple engines fitted to suit different road needs (systems with processors that have vastly different use cases). This thesis looks at a particular dimension of combining various fuel-powered engines in the same car (a system with heterogeneous-ISA processors). The author believes that adding diversity in fuel-powered engine selections provide an exciting dimension in car design choices (adding ISA-heterogeneity in processors provide a unique dimension in system design). Thus, this thesis focuses on estimating a theoretical multi fuel-powered car's performance by combining two different fuel-powered cars into a single mega-car using some framework (Popcorn Linux). This framework allows this mega-car to be driven by a combined fuel source with fuel intake freely transfer between fuel-sources (cross-ISA migration and execution) based on road conditions (application encountered). Based on the evaluation of this new prototype, the author finds that in a real-life scenario (workload with mixed application combination), cars with multiple fuel-source based engines have better performance than two single fuel-source based cars (systems with heterogeneous-ISAs processors perform better than systems with homogeneous-ISAs processors). The author hopes that this study can help build the foundation for the development of hybrid cars (system with heterogeneous-ISAs in the same processor) in the future as well as the consideration of modifying existing car into a mega-car with multiple engines suited for different road needs for improved commute performance for now. Ultimately, this thesis is not about cars. The author hopes that by explaining the research done in this paper through cars, general audiences can understand what this work is trying to investigate and what solution they have provided. In this work, we investigate the potential of a system with heterogeneous-ISA processors. This thesis prototypes one such system and finds that heterogeneous-ISA systems have performance benefits than traditional homogeneous-ISA systems over a series of experiment evaluations.

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During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. In light on several large audit failures, the users of the audit report have demanded more information be released regarding the company and the audit process. In response to this, several standard setting bodies have released new regulatory suggestions regarding the audit report. Among the revised regulations that are relevant to Sweden are the ISA 700 (revised) and the newly created ISA 701, both of which become effective starting December 2016. FAR, the Swedish Professional Institution for Authorized Accountants and Auditors, have expressed concerns regarding the effect of the implementation of the Key Audit Matters in combination with the Swedish confidentiality clause, by which auditors must abide. These revisions are meant to increase the informative value of the audit report for the users, where the main users of the audit report are non-professional investors. Due to this, along with lacking research on the topic of Swedish non-professional investors in this context, we have chosen to focus our thesis on the effects of the changes to the audit report in relation to the investment behavior of this specific group. Research Question: How is the Swedish adaptation of ISA 700 (revised) and ISA 701 likely to impact the perceived value of the new audit report to young Swedish nonprofessional investors? We have conducted an online questionnaire with an attached case, derived from a listed British company that has already made similar changes to their audit report format. Based on the responses of 100 young Swedish non-professional investors, we found that the new changes to the audit report, as we presented them, had positive effect on the young non-professional investors perception on the audit report. Of the respondents, 64% viewed the new audit report as significantly more informative than the current Swedish audit report. Both new information, in the form of the audit resolution paragraph, and useful information, in the form of the Key Audit Matters paragraph, statement of the audit firm, and movement of the audit opinion, was perceive by the respondents. In addition to this, we found that 63% of our sample would read the audit report in the future, as compared to 49% today. However, we are unsure of whether these positive effects will be observe following the Swedish implementation of the changes, due to FAR and Swedish auditors hesitation toward the Key Audit Matters.

Förutom standarder och riktlinjer utgör revisorns egna professionella bedömningar en stor del av hur denna bedömer väsentlighetsnivån vid en revision. Tidigare studier har funnit flertalet bakomliggande faktorer som påverkar denna bedömning. 2011 implementerades ISA i Sverige varför det finns ett intresse att undersöka vad denna standard har haft för påverkan på svenska revisorers väsentlighetsbedömning.  Studiens resultat visar att tre faktorer av de som ingår i studien kan förklara variationen i revisorers väsentlighetsbedömningar. Variablerna kön, chefspress och storlek på revisionsbyrå har i studien ett signifikant samband med variationen i bedömd väsentlighetsnivå. Att dessa olika faktorer har en påverkan på väsentlighetsbedömningen antas förklaras av bland annat olika nivåer av riskbenägenhet och revisionskvalitet. / Background: In addition to standards and guidelines, the auditor’s own professional judgment represents a big part of how the auditor assesses the materiality level for an audit. Previous studies have found a number of underlying factors that affects this assessment. In 2011, ISA was implemented in Sweden why there is an interest to investigate what impact this standard has had on the Swedish auditors' materiality judgments. Purpose: The purpose of this paper is to describe and explain the factors that affect the auditors’ professional judgment of the overall materiality level. Method: The study is based on a deductive approach where previous research in this areais used to formulate hypotheses regarding the factors that may affect auditors in their materiality judgment. Quantitative data is collected in the form of primary data through a survey. Furthermore, one experienced auditor is interviewed. Conclusion: The results show that the variables Gender, Pressure from management and Firm size can explain variations in different auditors' materiality judgments. These factors impact on the materiality assessment is assumed to be caused by, among other things, different levels of risk propensity and audit quality.