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.

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Radiotherapy dose calculations have evolved from simple factor based methods performed with pen and paper, into computationally intensive simulations based on Monte Carlo theory and energy deposition kernel convolution. Similarly, in the field of positron emission tomography (PET), attenuation correction, which was originally omitted entirely, is now a crucial component of any PET reconstruction algorithm. Today, both of these applications – radiotherapy and PET – derive their needed in-tissue radiation attenuation coefficients from images acquired with X-ray computed tomography (CT). Since X-ray images are themselves acquired using ionizing radiation, the intensity at a point in an image will reflect the radiation interaction properties of the tissue located at that point. Magnetic resonance imaging (MRI), on the other hand, does not use ionizing radiation. Instead MRI make use of the net transverse magnetization resulting from the spin polarization of hydrogen nuclei. MR image contrast can be varied to a greater extent than CT and the soft tissue contrast is, for most MR sequences, superior to that of CT. Therefore, for many cases, MR images provide a considerable advantage over CT when identifying or delineating tumors or other diseased tissues. For this reason, there is an interest to replace CT with MRI for a great number of diagnostic and therapeutic workflows. Also, replacing CT with MRI would reduce the exposure to ionizing radiation experienced by patients and, by extension, reduce the associated risk to induce cancer. In part MRI has already replaced CT, but for radiotherapy dose calculations and PET attenuation correction, CT examinations are still necessary in clinical practice. One of the reasons is that the net transverse magnetization imaged in MRI cannot be converted into attenuation coefficients for ionizing radiation in a straightforward way. More specifically, regions with similar appearance in magnetic resonance (MR) images, such as bone and air pockets, are found at different ends of the spectrum of attenuation coefficients present in the human body. In a CT image, bone will appear bright white and air as black corresponding to high and no attenuation, respectively. In an MR image, bone and air both appear dark due to the lack of net transverse magnetization. The weak net transverse magnetization of bone is a result of low hydrogen density and rapid transverse relaxation. A particular category of MRI sequences with so-called ultrashort echo time (UTE) can sample the MRI signal from bone before it is lost due to transverse relaxation. Thus, UTE sequences permit bone to be imaged with MRI albeit with weak intensity and poor resolution. Imaging with UTE in combination with careful image analysis can permit ionizing-radiation attenuation-maps to be derived from MR images. This dissertation and appended articles present a procedure for this very purpose. However, as attenuation coefficients are radiation-quality dependent the output of the method is a Hounsfield unit map, i.e. a substitute for a CT image. It can be converted into an attenuation map using conventional clinical procedure. Obviating the use of CT would reduce the number of examinations that patients have to endure during preparation for radiotherapy. It would also permit PET attenuation correction to be performed on images from the new imaging modality that combines PET and MRI in one scanner – PET/MR.

The purpose of this study was to determine the induction problems of temporary teachers in secondary schools in the Northern Cape Province. This aim was achieved by firstly embarking upon a literature study on the nature of induction and secondly on the induction problems of temporary teachers. Thirdly an empirical investigation was conducted on the induction problems of temporary teachers. Finally, recommendations were made through which temporary teachers' problems can be resolved. Findings from the literature study indicate that the temporary teacher encounters numerous induction problems that include administrative problems, problems with teaching and learning, management problems, interpersonal and other problems. Administrative problems include aspects such as late notice of a post, that no floor plan is presented, that school rules and departmental regulations are not conveyed to the temporary teacher, problems with internal administrative issues and a lack of an information brochure. Problems with the learning and teaching situation relate to issues such as poor lesson planning, a poor culture of learning and teaching as well as strikes by teachers. Management problems relate to issues such as in service training, classroom management, school environment, service contract, unfamiliarity with management style and a lack of acknowledgement Interpersonal issues include problems with collegial and learner relationships as well as problems with parent teacher contact. Other problems include aspects such as personal problems, privacy, versatility, future planning and continuity. Findings based on the empirical study indicate that the respondents encounter less (none too few) problems within the school as was reported in the literature study. However, there are issues such as redeployment of teachers, service contract, uncertainty about a teaching post, lack of parental involvement and a lack of writing and textbooks which pose problems for the temporary teacher. These issues do not lie within the sphere of the school itself but need the attention of the Department of Education. The recommendations of this study therefore emphasise the need for the Department of Education to take an in depth look into the last mentioned factors that are causing problems for temporary teachers. Furthermore it is to be recommended that temporary teachers can be part of the induction programme of permanent teaching staff seeing that their induction problems within the school are not of a serious nature. / Thesis (M.Ed.)--Potchefstroom University for Christian Higher Education, 2000

The purpose of this study was to determine the induction problems of temporary teachers in secondary schools in the Northern Cape Province. This aim was achieved by firstly embarking upon a literature study on the nature of induction and secondly on the induction problems of temporary teachers. Thirdly an empirical investigation was conducted on the induction problems of temporary teachers. Finally, recommendations were made through which temporary teachers' problems can be resolved. Findings from the literature study indicate that the temporary teacher encounters numerous induction problems that include administrative problems, problems with teaching and learning, management problems, interpersonal and other problems. Administrative problems include aspects such as late notice of a post, that no floor plan is presented, that school rules and departmental regulations are not conveyed to the temporary teacher, problems with internal administrative issues and a lack of an information brochure. Problems with the learning and teaching situation relate to issues such as poor lesson planning, a poor culture of learning and teaching as well as strikes by teachers. Management problems relate to issues such as in service training, classroom management, school environment, service contract, unfamiliarity with management style and a lack of acknowledgement Interpersonal issues include problems with collegial and learner relationships as well as problems with parent teacher contact. Other problems include aspects such as personal problems, privacy, versatility, future planning and continuity. Findings based on the empirical study indicate that the respondents encounter less (none too few) problems within the school as was reported in the literature study. However, there are issues such as redeployment of teachers, service contract, uncertainty about a teaching post, lack of parental involvement and a lack of writing and textbooks which pose problems for the temporary teacher. These issues do not lie within the sphere of the school itself but need the attention of the Department of Education. The recommendations of this study therefore emphasise the need for the Department of Education to take an in depth look into the last mentioned factors that are causing problems for temporary teachers. Furthermore it is to be recommended that temporary teachers can be part of the induction programme of permanent teaching staff seeing that their induction problems within the school are not of a serious nature. / Thesis (M.Ed.)--Potchefstroom University for Christian Higher Education, 2000

Children often need to be placed in substitute care as the result of inadequate carers / parents who abuse and mistreat them. Children in substitute care find it very difficult to adapt to mo re positive circumstances and therefore display difficult behaviour. T he substitute carers therefore experience difficulty in handling these children, which often results in the children needing to be placed again. It seems as if the way in which a child attaches to the primary caregiver in their early years can determine how this child will function later in life. T he secure attachment process is the foundation on which further positive relationships with other people and with the child him/herself are built. There are clear similarities between behavioural and emotional problems and early mother separation. It appears that there is a lack of knowledge and understanding regarding the origin of these problems as well as with regard to correct approaches to such problems. The substitute carers need to be supported in order to understand t he children, and therefore it is neccessary to suppor the carers in ways to build attachments between the carer and child. Goals: The primary aim of this study is to determine what kind of knowledge and equipment the substitute carers need in order to provide in the necessary attachment needs of the children in their care. Method: Research was conducted by means of the qualitative method. Information was gathered through the semi-structured interview method, questionnaires were sent to carers, and observations were made during the intervening period. An independent professional person was used to perform t he assessments and to verify the results of the assessment and research. Triangulation of the research was done. Results: Results of the research were as follows: Although the research follows a qualitative approach, hypotheses are formulated which can be used for further dissectation regarding the provision in attachment needs of middle childhood phase children who are in substitute care / Thesis (M.A. (MW))--North-West University, Potchefstroom Campus, 2009.

Background The debate about the budgets being and not being has been going on for 40 years. On one hand advocates for abolishing the budget have been criticising the budget, arguing for example that it is a waste of resources that only provides an illusion of control. Whereas on the other hand, business students are still taught to use the budget and previous studies show that companies are still holding on to it. Hence, there seems to exist a budget paradox.   Purpose The purpose of this thesis is to examine the use and perception of fixed budgets within larger companies of today and to clarify the reality behind the debate about the usefulness of budgets. Further, to get an understanding of what purposes are deemed as important when using different control measures, and how well these are fulfilled.    Method This study is predominantly quantitative with a deductive approach, as it via a self-administrative web survey has collected data from 58 publicly traded companies in Sweden. The questionnaire has consisted of open- and close-ended questions, to provide a deeper understanding of the role the fixed budget.   Conclusion The overall percentage of companies that have abolished the budget has increased when compared to previous studies, but the majority of 81% still use the fixed budget in one way or another. Out of the participating companies, 67% stated that they supplement the fixed budget with other control measures, and as the percentage of those considering abolishing the budget have decreased, the overall perception of the fixed budget has improved.

Children often need to be placed in substitute care as the result of inadequate carers / parents who abuse and mistreat them. Children in substitute care find it very difficult to adapt to mo re positive circumstances and therefore display difficult behaviour. T he substitute carers therefore experience difficulty in handling these children, which often results in the children needing to be placed again. It seems as if the way in which a child attaches to the primary caregiver in their early years can determine how this child will function later in life. T he secure attachment process is the foundation on which further positive relationships with other people and with the child him/herself are built. There are clear similarities between behavioural and emotional problems and early mother separation. It appears that there is a lack of knowledge and understanding regarding the origin of these problems as well as with regard to correct approaches to such problems. The substitute carers need to be supported in order to understand t he children, and therefore it is neccessary to suppor the carers in ways to build attachments between the carer and child. Goals: The primary aim of this study is to determine what kind of knowledge and equipment the substitute carers need in order to provide in the necessary attachment needs of the children in their care. Method: Research was conducted by means of the qualitative method. Information was gathered through the semi-structured interview method, questionnaires were sent to carers, and observations were made during the intervening period. An independent professional person was used to perform t he assessments and to verify the results of the assessment and research. Triangulation of the research was done. Results: Results of the research were as follows: Although the research follows a qualitative approach, hypotheses are formulated which can be used for further dissectation regarding the provision in attachment needs of middle childhood phase children who are in substitute care / Thesis (M.A. (MW))--North-West University, Potchefstroom Campus, 2009.

Key to the success of natural and engineered tissues becoming clinically available until needed is their long-term storage at low temperatures. This can be implemented by means of freezing or vitrification. To this end, vitrification offers an attractive approach for tissue banking by forming an amorphous glass both intra- and extracellularly and thereby avoiding the harmful effects of ice formation. Generally, high concentrations of cryoprotectants (CPAs) are used in conjunction with high cooling and warming rates to achieve this. However, hurdles associated with applying this technique include the ability to adequately deliver and remove CPAs due to cellular osmotic and cytotoxic effects as well as achieving adequate cooling and warming rates throughout the tissue to avoid ice formation. The aim of this work was to account for these factors in designing cryopreservation protocols for native and engineered tissues that had intrinsically different characteristics, including tissue size and extracellular matrix properties. The tissues investigated were two types of three-dimensional, cell encapsulated systems consisting of murine insulinomas and murine embryonic stem cells, and native articular cartilage. A mathematical 3-D CPA transport model was developed to predict cell volume excursions and intracellular CPA equilibration and applied to cryopreserve an engineered tissue. This thesis established a systematic methodology to design cryopreservation protocols using experimental measurements and a mathematical model for tissues.

Neste trabalho foi estudada a formação de membranas para obtenção de compostos dermo-epidérmicos. A porção dérmica foi desenvolvida utilizando-se mistura de polímeros sintéticos, o poli(álcool vinílico) - PVAl ou poli(vinilpirrolidona) – PVP, com polímero natural, a quitosana. As membranas foram reticuladas pela radiação g ou glutaraldeído. A porção epidérmica destas membranas foi formada por queratinócitos cultivados in vitro, os quais foram semeados sobre as membranas correspondentes e verificada sua interação. As membranas que melhor interagiram com os queratinócitos foram aquelas preparadas com quitosana pela reticulação com glutaraldeído, porém não satisfazendo as características mecânicas de manipulação. As membranas que possuíam as melhores características mecânicas, porém com moderada interação com os queratinócitos, foram as compostas de PVAl, liofilizada e intumescida com quitosana. Os componentes foram caracterizados isoladamente, bem como as membranas formadas pelos mesmos. O PVAl foi caracterizado quanto a sua dose gel e a quitosana quanto à determinação das constantes de Mark-Houwink, grau de acetilação e dissolução em diferentes valores de pH. As membranas foram caracterizadas quanto a sua cinética de intumescimento com água. Na membrana de PVAl com quitosana incorporada foi avaliada sua degradação in vitro, determinada sua cinética de intumescimento com a quitosana e estimado o tamanho do poro. As membranas de quitosana reticuladas com glutaraldeído foram caracterizadas quanto à cinética de intumescimento e verificado o possível desprendimento de glutaraldeído. As duas membranas caracterizadas isoladamente foram unidas para formação de uma única membrana, como a parte dérmica do composto, onde a membrana de PVAl incorporada com quitosana foi recoberta com a membrana de quitosana reticulada com glutaraldeído. Quitosanas de outras procedências foram avaliadas na interação com os queratinócitos. / Membrane formations were studied to obtain dermal-epidermal compounds. The dermal portion was developed using synthetic polymers mixture, poly(vinyl alcohol)-PVAl or poly(vinylpyrrolidone)-PVP, with natural polymers, and chitosan. The membranes were crosslinked by gamma irradiation or glutaraldehyde. The epidermal portion of these membranes was formed by keratinocytes cultured in vitro, seeded on these membranes to verify their interaction. The membranes that interacted better with keratinocytes were those prepared with chitosan by glutraldehyde crosslinking, although not satisfying handling mechanical characteristics. The best mechanical characteristic was observed at PVAl membranes frezed dried and chitosan incorporated, but with moderate keratinocytes interaction. The components were characterized separately as well as the membranes formed by both. The PVAl was characterized as to its gel dose and to chitosan were determined Mark-Houwink equation, deacetilation degree and solubility under changes of pH. The membranes were characterized as to their swelling kinetic degree in water. In the membrane of PVAl with chitosan incorporated was evaluated its degradation in vitro, swelling kinetic degree with chitosan solution and the pore size. The chitosan membranes crosslinked by glutaraldehyde were characterized as to their swelling kinetic degree and verified the possibility of deatached glutaraldehyde. Membranes characterized separetelly were joined to perform the ideal dermal component, where the PVAl with chitosan incorporated membrane was covered by chitosan crosslinked by glutaraldehyde membrane. Chitosan from other sources were evaluated in the interaction with keratinocytes.