Denna undersökning syftar till att bidra till den mängd studier som belyst området resultatkvalité samt revisionskvalité. En vanligt förekommande proxy för högkvalitativa resultat är mätningen av diskretionära periodiseringar. En stor mängd diskretionära periodiseringar, oavsett om de är resultathöjande eller sänkningar av resultat, ses som godtycklighet från ledningens sida och kan vara tecken på att företaget försökt dölja fundamental prestation. Flertalet studier undersöker vilken roll val av revisionsbyrå spelar för att upprätthålla resultat av hög kvalité och minska risken för earnings management. Syftetmed studien är att undersöka om företag vars revisor tillhör Big Four-firmor kan upprätthålla en högre resultatkvalité kontra Non-Big Four med hänsyn till mängden diskretionära periodiseringar. Resultatet visade att det inte finns någon signifikant skillnad i resultatkvalité beroende på om företagen granskats av Big Four, respektive Non-Big Four. Det krävs däremot vidare forskning med fler variabler, företag, och år för att kunna fastslå resultatet som ett faktum.

Energy developments in the Southwest have established a basis for the examination of complexities involved in environmental decision making. The coalfired generation facilities exhibit an impact potential on the social, physical, and economic surroundings of both local and distant communities. A recent seventeen-volume report directed by the U.S. Department of Interior, The Southwest Energy Study, is an indicator of the magnitude of the situation. The Four Corners Program is a team research project with emphasis placed upon technology transfer. Simulation models are used to estimate the physical, economic, and social effects of a range of decisions concerning alternate power schedules. The research results are communicated to interest groups in other than the usual report form. A workshop environment allows the participants to interact with the decisions, the models, the results, and one another. One of the simulation models is the groundwater model. The groundwater model is used to estimate head declines in the confined and unconfined portions of the Navajo Sandstone and the Mesaverde Formation on Black Mesa. The Mesaverde Formation is found to be isolated from the Navajo Sandstone by the Mancos Shale and other intervening layers. A simulation routine developed by the Illinois State Water Survey is modified and adapted to the problem. As a result of the small amount of published aquifer data, minimum or below minimum values of aquifer properties and a sensitivity analysis were incorporated into model considerations. Pumping rates and pumping durations of groundwater for slurry transfer of coal define the decision space. The mining pumpage will have a negligible effect upon the Indian wells located in recharge areas of the Navajo Sandstone. The effects of mining pumpage upon potentiometric surfaces in the artesian portion of the Navajo Sandstone will range from zero to twenty percent of the artesian head, depending upon location and aquifer properties. Theoretical effects of groundwater pumpage on four monitor locations are quantified in terms of ranges of variation. These results can help to evaluate development plans for decision makers and other interest groups. With the future acquisition of measured drawdowns, consideration of theoretical and actual results can provide additional precision to aquifer parameter estimates. The Four Corners Program has a two year duration. The goal of the first year effort was the completion of simulation modeling. Beyond technical or prejudicial hurdles, the workshop encounters will require a public relations and communications posture which is conducive to group participation. The effectiveness of simulation as a means of technology transfer to a variety of users is yet to be evaluated.

<p>Ciljevi: U kliničkoj praksi se rutinski upotrebljava vizuelna metoda evaluacije TOF testa, koja ne pruža u potpunosti precizne podatke u periodu oporavka neuromi&scaron;ićne blockade. Neophodno je ispitati mogućnost upotrebe specifičnije i preciznije metode u TOF monitoring, kao &scaron;to je kvantitativna TOF metoda. Određivanje razlike između vrednosti T1 i T4 mi&scaron;ićnih kontrakcija, dobijenih kvantitativnom TOF metodom, može biti precizan pokazatelj prisustva neuromi&scaron;ićne blokade na testiranom mi&scaron;iću. Takođe, aplikacijom kvantitativne TOF metode, neophodno je utvrditi da li kod različitih mi&scaron;ića postoji različit period oporavka od prisustva neuromi&scaron;ićne blokade. Upotreba kvantitativne TOF metode, i poređenje T4 / T1 odnosa između različitih mi&scaron;ića, može biti pokazatelj postojanja razlika u oporavku od prisustva neuromi&scaron;ićne blokade. Materijal i metode: U istraživanju je analiziran oporavak od prisustva neromi&scaron;ićne blokade na m.abductor hallucis i m. interosseus dorsalis primus aplikacijom kvantitativnog TOF testa u toku ortopedskih hirur&scaron;kih procedura na kičmenom stubu uz upotrebu intraoperativnog neurofiziolo&scaron;kog monitoring kod 147 bolesnika. T4/T1 odnos je određen na testiranom mi&scaron;iću stopala i &scaron;ake, obavljena je klasifikacija ispitanika u odnosu na dozu neuromi&scaron;ićnog blokatora i proteklo vreme od apilikacije. Poređenjem T4/T1 odnosa između testiranih mi&scaron;ića utvrđene su razlike u oporavku od prisustva neuromi&scaron;ićne blokade. Vizuelnom TOF metodom je vr&scaron;ena procena neuromi&scaron;ićne blokade od strane anesteziologa, stimulacijom n.ulnaris i praćenjem kontrakcije m.adductor pollicis. Rezultati dobijeni vizuelnom TOF metodom su upoređeni sa rezultatima dobijenim kvantitativnom TOF metodom na m. interosseus dorsalis primus. Rezultati: Postoje značajne razlike u T4/T1 odnosu između testiranih mi&scaron;ića na stopalu i &scaron;aci (p&lt;0.05). T4/T1 odnos određen na m.abductor hallucis ima niže vrednosti, odnosno brži oporavak, u odnosu na m. interosseus dorsalis primus (p&lt;0.05). Kvantitativnom TOF metodom dobijeni su pouzdani rezultati o proceni neuromi&scaron;ićne blokade kod svih testiranih bolesnika, dok su vizuelnom TOF metodom dobijeni kod 40 % testiranih bolesnika. Rezultati pokazuju da postoje značajne razlike u pouzdanosti i preciznosti između kvantitativne i vizuelne TOF metode. Zaključak: Kvantitativna TOF metoda je klinički prihvatljiva i pouzdana metoda u proceni prisustva neuromi&scaron;ićne blokade. Razlike u oporavku od neuromi&scaron;ićne blokade uočene kod različitih mi&scaron;ića, ukazuju da je TOF monitoring neophodan na određenoj mi&scaron;ićnoj regiji koja pruža pouzdane i precizne podatke o neuromi&scaron;ićnoj blokadi regije na kojoj se hirur&scaron;ka procedura obavlja. Kvantitativna TOF metoda pruža preciznije podatke o stepenu prisustva neuromi&scaron;ićne blokade u odnosu na vizuelnu subjektivnu TOF metodu.</p> / <p>Purpose: In clinical practice routinely used method of TOF test is visual method of interpretation. This method does not provide completely reliable data in period of spontaneous recovery from neuromuscular blockade. It is necessary to investigate possibility of application of more specific and more accurate method in TOF monitoring, such as quantitative TOF method. Determination of difference between the values of T1 and T4 muscle contraction, obtained by quantitative TOF method, may indicate the presence of neuromuscular blockade on tested muscle. In addition to this, by application of quantitative TOF method, it is necessary to determine is there a difference in period of recovery from neuromuscular blockade between defferent muscles. Comparison of T4/T1 ratios between different muscles may indicate presence of different period of recovery from neuromuscular blockade. Methods: Study analyzed differences between recovery of foot - abductor hallucis muscle and hand - first dorsal interosseous muscle by application of quantitative TOF test on 147 patients undergoing lumbar spine surgery. T1 to T4 decrements on hand and foot TOF were determined and classified into different groups, depending of neuromuscular blocking agents (NMBA) dose and elapsed time after administration. T1 - T4 decrements were compared between hand and foot TOF and differences between muscle recovery were determined. Visual method of TOF test was performed by anesthesiologists, by using peripheral nerve stimulator and stimulating ulnar nerve. Quantitative TOF test was measured on first dorsal interosseous muscle, and compared with visual TOF results obtained on adductor pollicis muscle. Results: There are significant differences between T1 - T4 decrements obtained on tested muscles of hand and foot (p&lt;0.05). T1-T4 decrement determined on abductor hallucis muscle had lower values, respectively more rapid recovery, than first dorsal interosseous muscle (p&lt;0.05). Quantitative method of TOF test had reliable and correct results in all tested subjects, while visual interpretation of TOF method showed accurate results in 40 % of all cases. Results indicated that significant difference was present between quantitative and visual method of TOF interpretation. Conclusions: Difference between observed recovery of hand and foot muscles is indicating that quantitative TOF test should be performed on specific site for which accurate data about the level of neuromuscular blockade is needed. During lumbar spine surgery, in addition to hand TOF, foot TOF should be included as it provides more accurate data needed for neurophysiological intraoperative monitoring. Quantitative TOF method provides more accurate data about level of neuromuscular blockade if compared with subjective visual TOF method.</p>

The aim of this thesis is to examine the opinions of Swedish public library staff, managing makerspaces, regarding the role of their spaces. The material is derived from four semi-structured interwievs with, and four e-mail answers from staff managing makerspaces at seven public libraries in Sweden. Directed content analysis was used to interpret the results of the empirical study. The theoretical framework is based on a model for library development presented in 2012 by the Danish researchers Henrik Jochumsen, Casper Hvenegaard Rasmussen, and Dorte Skot-Hansen. According to the model, the library´s mission is to support the following four goals: experience, involvement, empowerment, and innovation. The model also presents four spaces, in which the goals should be supported. These spaces are: the inspiration space, the learning space, the meeting space, and the performative space. The results show that the interviewees view makerspaces in their public libraries as a way to promote democracy and digital inclusion by offering collaborative learnings spaces.

Diese Arbeit präsentiert 9 Entwurfsmuster in einer Darstellung durch das Compartment Role Object Model(CROM). Dabei wird dessen graphische Notation für rollenbasierte Modelle mit verschiedenen Möglichkeiten zur Darstellung von Bedingungen des Entwurfsmusters benutzt. Über eine Evaluationsoll ermittelt werden, ob das CROM dazu geeignet ist, die Bedingungen von Entwurfsmustern verständlich und schnell erfassbar darzustellen. Dabei soll die graphische Dokumentation dieser helfen. Das kann positive E ekte auf die Entwicklung von Software haben, wie bessere Codequalität, verkürzte Entwicklungszeiten und die Vereinfachung der Kommunikation zwischen Entwicklern.

<p>Scania is an old and well established company within itsindustry, thus the company has understood, through experience, that it is simply not enough to be product oriented in the truck industry, instead the company has to focus on what is of value to the customer. To know and understand the customer’s business or area of business is a key success factor which develops trust for the company, this trust and knowledge of the customer’s area of operation is of critical importance during economic slowdowns.</p>

Scania is an old and well established company within itsindustry, thus the company has understood, through experience, that it is simply not enough to be product oriented in the truck industry, instead the company has to focus on what is of value to the customer. To know and understand the customer’s business or area of business is a key success factor which develops trust for the company, this trust and knowledge of the customer’s area of operation is of critical importance during economic slowdowns.

This thesis explores ways in which T. S. Eliot, when he wrote his most autobiographical poetic work<em> Four Quartets</em>, might have been influenced by Thoreaus famously autobiographical prose work <em>Walden</em>, written nearly a century earlier<em>.</em> Much evidence suggests that Eliot knew of the earlier writer and his work. Not only did Eliot assign <em>Walden</em> as suggested reading in a course he taught, but as time went on Eliot also admitted that he was influenced by the New England literary tradition. Reading <em>Four Quartets</em> in light of <em>Walden</em> and its context not only helps a reader understand the connections between the two works, it also gives a reader a better understanding of <em>Four Quartets</em>' fundamental meanings. Although Eliot in <em>Four Quartets</em> adds another layer of his spiritual goals beyond those expressed in <em>Walden</em>, he expresses his religio-philosophical quest for Incarnational "still point[s] of the turning world" (<em>Burnt Norton</em> 62) using autobiographical aspects and poetic tropes that are in many ways strikingly similar to the expressions also present in <em>Walden</em>. </p> <p>The chapters of this thesis unfold these concepts. My Introduction highlights some of the key connections. Chapter One sets the stage for the discussion of the Incarnation by explaining how <em>Four Quartets</em>' spiritual round-trip journey from England to America is grounded in real world places and experiences. This chapter also explains how this guardedly autobiographical re-collection of an almost-real journey includes a response to Eliots personal history and to his literary ancestors, including Thoreau<em>.</em> In Chapter Two, I unpack the similarities and differences between many of the religio-philosophical questions asked in the two works, focusing in on Eliots and Thoreau's complex handlings of such themes as simplicity versus complexity, Incarnation, stillness versus activity, and the difficulty of achieving spiritual goals. Finally, these religio-philosophical questions are incarnated in very similar poetic devices and tropes within both works; in Chapter Three, I describe the most important of these. The "still point of the turning world" (Eliot, <em>Burnt Norton</em> 62) and the "mathematical point" (Thoreau, <em>Walden</em> 1.100) are rich metaphors that form the heart of this chapter.</p>

This thesis explores ways in which T. S. Eliot, when he wrote his most autobiographical poetic work<em> Four Quartets</em>, might have been influenced by Thoreaus famously autobiographical prose work <em>Walden</em>, written nearly a century earlier<em>.</em> Much evidence suggests that Eliot knew of the earlier writer and his work. Not only did Eliot assign <em>Walden</em> as suggested reading in a course he taught, but as time went on Eliot also admitted that he was influenced by the New England literary tradition. Reading <em>Four Quartets</em> in light of <em>Walden</em> and its context not only helps a reader understand the connections between the two works, it also gives a reader a better understanding of <em>Four Quartets</em>' fundamental meanings. Although Eliot in <em>Four Quartets</em> adds another layer of his spiritual goals beyond those expressed in <em>Walden</em>, he expresses his religio-philosophical quest for Incarnational "still point[s] of the turning world" (<em>Burnt Norton</em> 62) using autobiographical aspects and poetic tropes that are in many ways strikingly similar to the expressions also present in <em>Walden</em>. </p> <p>The chapters of this thesis unfold these concepts. My Introduction highlights some of the key connections. Chapter One sets the stage for the discussion of the Incarnation by explaining how <em>Four Quartets</em>' spiritual round-trip journey from England to America is grounded in real world places and experiences. This chapter also explains how this guardedly autobiographical re-collection of an almost-real journey includes a response to Eliots personal history and to his literary ancestors, including Thoreau<em>.</em> In Chapter Two, I unpack the similarities and differences between many of the religio-philosophical questions asked in the two works, focusing in on Eliots and Thoreau's complex handlings of such themes as simplicity versus complexity, Incarnation, stillness versus activity, and the difficulty of achieving spiritual goals. Finally, these religio-philosophical questions are incarnated in very similar poetic devices and tropes within both works; in Chapter Three, I describe the most important of these. The "still point of the turning world" (Eliot, <em>Burnt Norton</em> 62) and the "mathematical point" (Thoreau, <em>Walden</em> 1.100) are rich metaphors that form the heart of this chapter.</p>

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