Under de senaste åren har flertalet stämningar riktade mot revisionsbyråer fått medialt utrymme. I media och i den akademiska debatten framkommer olika anledningar till varför revisorn har blivit stämd, vilka kan kopplas till teorier inom revision och den problematik som är knuten till yrket. Syftet med denna uppsats är att utreda hur revisionsprofessionen i Sverige förklarar att revisorn blir stämd. I den teoretiska referensramen har vi med teori om revisionsmisslyckande, förväntningsgapet samt försäkringshypotesen. Tillsammans bildar dessa teorier en analysmodell som vi har utgått från vid insamling och analys av empirin. Vi valde en kvalitativ ansats med intervjuer som metod. Totalt har vi genomfört sju intervjuer med anställda inom revisionsbranschen. Sex av informanterna är revisorer och en är jurist. Den empiriska undersökningen visade att ett revisionsmisslyckande eller försäkringshypotesen tillsammans med ett revisionsmisslyckande kan enligt informanterna vara möjliga förklaringar till varför revisorn blir stämd.

The aim of this paper is to analyse the urban development in Dubai by means of the fourquadrant model, presented by DiPasquale and Wheaton, which represents the market for real estate use and assets. The focus is on factors such as economic growth, access to oil, population growth and the incentive of the government to promote developments in Dubai, to study how they affect the real estate market. It is observed how all these factors contribute to the expansion of the construction sector and thereby the stock of space. However, because Dubai's economy is independent of the oil sector, access to oil is solely assumed to contribute to a higher amount of disposable capital and therefore does not have any upward pressure on the rent and the price level as the remaining factors.

Self-assembly has emerged as a promising technique for fabrication of novel hybrid materials and nanostructures. The work presented in this thesis has been focused on developing nanoscale materials based on synthetic de novo designed polypeptides. The polypeptides have been utilized for the assembly of gold nanoparticles, fibrous nanostructures, and for sensing applications. The 42-residue polypeptides are designed to fold into helix-loop-helix motifs and dimerize to form four-helix bundles. Folding is primarily driven by the formation of a hydrophobic core made up by the hydrophobic faces of the amphiphilic helices. The peptides have either a negative or positive net charge at neutral pH, depending on the relative abundance of Glu and Lys. Charge repulsion thus prevents homodimerization at pH 7 while promoting hetero-dimerization through the formation of stabilising salt bridges. A Cys incorporated in position 22, located in the loop region, allowed for directed, thiol-dependent, immobilization on planar gold surfaces and gold nanoparticles. The negatively charged (Glu-rich) peptide formed homodimers and folded in solution at pH < 6 or in the presence of certain metal ions, such as Zn2+. The folding properties of this peptide were retained when immobilized directly on gold, which enabled reversible assembly of gold nanoparticles resulting in aggregates with well-defined interparticle separations. Particle aggregation was found to induce folding of the immobilized peptides but folding could also be utilized to induce aggregation of the particles by exploiting the highly specific interactions involved in both homodimerization and hetero-association. The possibility to control the assembly of polypeptide-functionalized gold nanoparticles was utilized in a colorimetric protein assay. Analyte binding to immobilized ligands prevented the formation of dense particle aggregates when subjecting the particles to conditions normally causing extensive aggregation. Analyte binding could hence easily be distinguished by the naked eye. Moreover, the peptides were utilized to assemble gold nanoparticles on planar gold and silica substrates. Fibrous nanostructures were realized by linking monomers through a disulphide-bridge. The disulphide-linked peptides were found to spontaneously assemble into long and extremely thin peptide fibres as a result of a propagating association mediated by folding into four-helix bundles. / Ingenjörer och vetenskapsmän har ofta inspirerats av naturen i sökandet efter lösningar på tekniska problem. Allt ifrån byggnadskonstruktioner, flygplansvingar, kompositmaterial till kardborrebandet har skapats med utgångspunkt från förebilder i naturen. Många av de material och konstruktioner som återfinns i naturen har åtråvärda egenskaper som är svåra att erhålla i syntetiska matrial med traditionell teknik. Även om vi i flera fall kan härma sammansättningen och formen blir resultatet inte nödvändigtvis det samma. Den största skillnaden mellan syntetiska material och material producerade av levande organismer är hur deras komponenter sinsemellan är organiserade och sammansatta. I syntetiska material är komponenterna ofta inbördes mer eller mindre slumpvis ordnade medan de i biologiska material är organiserade med en oerhörd precision som sträcker sig ända ned på molekyl- och atomnivå. Naturens byggstenar har genom evolutionens gång förfinats för att spontant kunna organisera sig och bilda komplexa material  och strukturer. Denna process, som styrs genom att många svaga krafter inom och mellan byggstenarna samverkar, kallas ofta för självorganisering och är en förutsättning för allt liv. Självorganisering har också blivit en allt viktigare metod inom nanotekniken för att konstruera material och strukturer med nanometerprecision. I den här avhandlingen beskrivs en typ av självorganiserande material där byggstenarna utgörs av nanometerstora guldpartiklar och syntetiska proteiner. De syntetiska proteinerna är designade för att efterlikna naturliga biomolekyler och antar en välbestämd tredimensionell struktur när två av dem interagerar med varandra. Denna interaktion är mycket specifik men kan styras genom att variera kemiska parametrar som surhet och jonstyrka vilket ger en möjlighet att påverka och kontrollera proteinernas struktur. Proteinerna har vidare modifierats för att spontant organisera sig till fibrer som är flera mikrometer långa men endast några nanometer tjocka. Proteinfibrer utgör en mycket viktig typ av strukturer i biologiska system och finns i alltifrån spindelväv till muskler. Syntetiska proteinfibrer är därför både ett intressant modellsystem och ett material med många potentiellt intressanta användningsområden. Genom att fästa de syntetiska proteinerna på ytan av guldnanopartiklar går interaktionerna mellan partiklarna att kontrollera på samma sätt som interaktionerna mellan proteinerna. Krafterna mellan proteinerna och interaktionerna involverade i proteinernas veckning har använts för att reversibelt aggregera och organisera nanopartiklarna. Ett antal olika byggstenar har studerats och utvecklats till något som liknar ett mycket enkelt nano-Lego, som på en given signal spontant bygger ihop sig eller trillar isär. Guldnanopartiklar är intressanta eftersom de är stabila och lätta att modifiera kemiskt men också på grund av deras optiska egenskaper som ger dem en ovanligt vacker vinröd färg. Färgen uppstår på grund av partiklarnas ringa storlek och varierar naturligt med egenskaperna hos den omgivande miljön. Detta gör det enkelt att studera hur partiklarna interagerar eftersom de byter färg när de närmar sig varandra, men gör dem också intressanta för sensortillämpningar. En enkel och robust sensor beskrivs i avhandlingen där syntetiska proteiner, speciellt utformade för att upptäcka och binda andra molekyler, har fästs på nanopartiklarna. Med partiklarnas hjälp går det att med blotta ögat detektera ett mänskligt protein i koncentrationer under ett tusendels gram per liter. En tidig diagnos av sjukdomstillstånd kan i de flesta fall avsevärt underlätta behandlingen och behovet av enkla sensorer för att bestämma närvaro och koncentration av medicinskt intressanta molekyler är därför mycket stort.

The main purpose of this thesis is to implement the Gauss--Legendre quadrature for the dispersion coefficient. This has been done and can be now be made with different number of points. The calculations with this implementation has shown that the relativistic impact on helium, neon, argon and krypton is largest for krypton, that has the highest charge of its nucleus. It was also seen that the polarizability of neon as a function of the imaginary angular frequency decreases monotonically from a static value.

Over sixty franchise relocations have occurred across the four major professional sports leagues in the United States, Major League Baseball, the National Basketball Association, National Football League and National Hockey League. By taking a look at the changes in four factors that occurred from the pre-move to post-move site of each franchise and move date, years in pre-move location and winning percentage of each franchise pre-move, this paper is able to determine general trends in determining why franchises move from and to particular locations. The six factors that are looked at in this study are standard metropolitan area size, moved date, years in pre-move location, racial demographics, per capita income and unemployment rate.

This study concentrates on the disease and treatment cases of women in the Hippocratic texts, to identify and describe the Hippocratic medical style as one that, through its mode of practice, represents a significant departure in making the human body observable. As an antidote to a bias in the literature that has always made the male more visible, we chose to view Hippocrates&rsquo / s novel way of making the woman visible since, producing a new entity for observation, this style of practice led to the emergence of a new profession of medicine, gynecology. In this way, the &ldquo / white-armed&rdquo / women of ancient times were brought into the realm of the visible. Examination of the case histories in the corpus revealed that the observational style was used in light of two principles, that of nature as an active force, generally for healing, and water as a function and humor / both the nature and water concepts uniting the analytical and the metaphorical in a holistic way. The nature inspiration enables an ecological view of Hippocratic practice in such a way that later categories described by Kuhn as incommensurable are seen to function in interrelation. The theoretical trajectory therefore, involves a short survey which starts with Popper and follows through Kuhn, Lakatos, Feyerabend, and finally Crombie, with the latter&rsquo / s concept of &ldquo / styles of thinking&rdquo / which accounts for how habits of thought inform specific practices like Hippocratic gynecology.

This study concentrates on the disease and treatment cases of women in the Hippocratic texts, to identify and describe the Hippocratic medical style as one that, through its mode of practice, represents a significant departure in making the human body observable. As an antidote to a bias in the literature that has always made the male more visible, we chose to view Hippocrates&rsquo / s novel way of making the woman visible since, producing a new entity for observation, this style of practice led to the emergence of a new profession of medicine, gynecology. In this way, the &ldquo / white-armed&rdquo / women of ancient times were brought into the realm of the visible. Examination of the case histories in the corpus revealed that the observational style was used in light of two principles, that of nature as an active force, generally for healing, and water as a function and humor / both the nature and water concepts uniting the analytical and the metaphorical in a holistic way. The nature inspiration enables an ecological view of Hippocratic practice in such a way that later categories described by Kuhn as incommensurable are seen to function in interrelation. The theoretical trajectory therefore, involves a short survey which starts with Popper and follows through Kuhn, Lakatos, Feyerabend, and finally Crombie, with the latter&rsquo / s concept of &ldquo / styles of thinking&rdquo / which accounts for how habits of thought inform specific practices like Hippocratic gynecology.

This study concentrates on the disease and treatment cases of women in the Hippocratic texts, to identify and describe the Hippocratic medical style as one that, through its mode of practice, represents a significant departure in making the human body observable. As an antidote to a bias in the literature that has always made the male more visible, we chose to view Hippocrates&rsquo / s novel way of making the woman visible since, producing a new entity for observation, this style of practice led to the emergence of a new profession of medicine, gynecology. In this way, the &ldquo / white-armed&rdquo / women of ancient times were brought into the realm of the visible. Examination of the case histories in the corpus revealed that the observational style was used in light of two principles, that of nature as an active force, generally for healing, and water as a function and humor / both the nature and water concepts uniting the analytical and the metaphorical in a holistic way. The nature inspiration enables an ecological view of Hippocratic practice in such a way that later categories described by Kuhn as incommensurable are seen to function in interrelation. The theoretical trajectory therefore, involves a short survey which starts with Popper and follows through Kuhn, Lakatos, Feyerabend, and finally Crombie, with the latter&rsquo / s concept of &ldquo / styles of thinking&rdquo / which accounts for how habits of thought inform specific practices like Hippocratic gynecology.

Under den senaste finansiella krisen spelade revisorerna återigen en kontroversiell roll i några av de skandaler som blossade upp. Tidigare studier säger att revisorer bäst studeras under kriser eftersom det är då deras funktion testas. I uppsatsen undersöks hur revisorerna anser att deras arbete med risk och väsentlighet förändrades under den finansiella krisen. Detta genomförs genom en kvantitativ enkätundersökning där samtliga godkända och auktoriserade revisorer i Sverige har fått möjlighet att delta. Resultatet av studien visar att många av revisorernas arbete med risk och väsentlighet har påverkats, framförallt har revisorerna varit tvungna öka arbetsbördan för att inte missa väsentliga fel och hålla riskerna på en kontrollerbar nivå. Samtidigt har inte alla revisorers arbete påverkats av den finansiella krisen utan det är främst de revisorer som reviderar större företag och revisorer från Big four som påverkats. / Scandals that came into light as a result of the recent financial crisis revealed a controversial role played by auditors. Prior studies have shown that periods of crisis prove an apt time for the study of auditors, as it is often in such periods that their function is truly tested. This paper examines how auditors portrayed the notion of risk and materiality when performing an audit of financial statements during the financial crisis. All approved and authorized auditors in Sweden had the opportunity to participate in the quantitative survey that was carried out. Our study indicates that the significant number of auditors confirmed that managing of risk and materiality had been affected by crisis. Most notably, they declared that they had to increase their efforts in order not to overlook crucial misstatements and to maintain risk assessment at a controllable level. But not all of the auditors felt that their work had not been significantly influenced by the financial crisis and it was mainly auditors working for Big four audit firms and those who audit large corporations who felt that their work was influenced due to the financial crisis.

Measured and predicted static and dynamic characteristics are provided for a four-pad, rocker-pivot, tilting-pad journal bearing in the load-on-pad and load-between-pad orientations. The bearing has the following characteristics: 4 pads, .57 pad pivot offset, 0.6 L/D ratio, 60.33 mm (2.375in) pad axial length, 0.08255 mm (0.00325 in) radial clearance in the load-on-pad orientation, and 0.1189 mm (0.00468 in) radial clearance in the load-between-pad orientation. Tests were conducted on a floating test bearing design with unit loads ranging from 0 to 2903 kPa (421.1 psi) and speeds from 6.8 to 13.2 krpm. For all rotor speeds, hot-clearance measurements were taken to show the reduction in bearing clearance due to thermal expansion of the shaft and pads during testing. As the testing conditions get hotter, the rotor, pads, and bearing expand, decreasing radial bearing clearance. Hot-clearance measurements showed a 16-25% decrease in clearance compared to a clearance measurement at room temperature. For all test conditions, dynamic tests were performed over a range of excitation frequencies to obtain complex dynamic stiffness coefficients as a function of frequency. The direct real dynamic stiffness coefficients were then fitted with a quadratic function with respect to frequency. From the curve fit, the frequency dependence was captured by including a virtual-mass matrix [M] to produce a frequency independent [K][C][M] model. The direct dynamic stiffness coefficients for the load-on-pad orientation showed significant orthotropy, while the load-between-pad did not. The load-between-pad showed slight orthotropy as load increased. Experimental cross-coupled stiffness coefficients were measured in both load orientations, but were of the same sign and significantly less than direct stiffness coefficients. In both orientations the imaginary part of the measured dynamic stiffness increased linearly with increasing frequency, allowing for frequency independent direct damping coefficients. Rotordynamic coefficients presented were compared to predictions from two different Reynolds-based models. Both models showed the importance of taking into account pivot flexibility and different pad geometries (due to the reduction in bearing clearance during testing) in predicting rotordynamic coefficients. If either of these two inputs were incorrect, then predictions for the bearings impedance coefficients were very inaccurate. The main difference between prediction codes is that one of the codes incorporates pad flexibility in predicting the impedance coefficients for a tilting-pad journal bearing. To look at the effects that pad flexibility has on predicting the impedance coefficients, a series of predictions were created by changing the magnitude of the pad's bending stiffness. Increasing the bending stiffness used in predictions by a factor of 10 typically caused a 3-11% increase in predicted Kxx and Kyy, and a 10-24% increase in predicted Cxx and Cyy. In all cases, increasing the calculated bending stiffness from ten to a hundred times the calculated value caused slight if any change in Kxx, Kyy, Cxx, and Cyy. For a flexible pad an increase in bending stiffness can have a large effect on predictions; however, for a more rigid pad an increase in pad bending stiffness will have a much lesser effect. Results showed that the pad's structural bending stiffness can be an important factor in predicting impedance coefficients. Even though the pads tested in this thesis are extremely stiff, changes are still seen in predictions when the magnitude of the pad?s bending stiffness is increased, especially in Cxx, and Cyy. The code without pad flexibility predicted Kxx and Kyy much more accurately than the code with pad flexibility. The code with pad flexibility predicts Cxx more accurately, while the code without pad flexibility predicted Cyy more accurately. Regardless of prediction Code used, the Kxx and Kyy were over-predicted at low loads, but predicted more accurately as load increased. Cxx, and Cyy were modeled very well in the load-on-pad orientation, while slightly overpredicted in the load-between-pad orientation. For solid pads, like the ones tested here, both codes do a decent job at predicting impedance coefficients