Student Number : 9506626A - MSc (Eng) research report - School of Mining - Faculty of Engineering and the Built Environment / Significant research has been carried out over the years into what effect blast designs and techniques have on the final product in the mining process. There are numerous parameters that can be altered to deliver downstream benefits – the key is to determine which changes are appropriate for the rock body in question. A project is currently underway at Thabazimbi Iron Ore Mine (Northern Province, South Africa) to improve the operational efficiency through attention to the blasting operation. Previous research suggests changing fragmentation will have an effect on mining efficiency, but no definitive model has been developed directly linking the two. Using data collected during the project, the author developed a sensitivity analysis tool, which defines the effect of changing fragmentation on overall mine efficiency. This prediction model was based partly on theory and partly on empirical information gathered from mine databases and personnel. Over the course of this project, this model was validated through the practical implementation of the theory behind its development. This involved decreasing powder factors through increasing the drilling pattern, thus changing the resulting fragmentation of the muckpile. Subsequently, downstream effects on mining efficiency were monitored and these results were recorded in the model. The proven model was then used to identify areas of opportunity for improvement. In this report two areas are discussed, firstly, the implementation of a doped emulsion replacing ANFO across the mine, and secondly the introduction of electronic detonators. The second option would require further test work to develop confidence in the assumptions made in the model, concerning the effect of timing accuracy on fragmentation. This research report covers the background to the project, an explanation of the model and the final results obtained.

<p>Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.</p><p>We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB.</p><p>Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well.</p><p>In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.  </p>

<p><strong>Syfte:</strong><strong> </strong>Syftet med denna uppsats är att belysa förtroendet för revisorer och vad som skapar förtroende för dem. Vi vill dessutom belysa vad revisorer gör för att skapa förtroende hos sina klienter.</p><p><strong>Metod: </strong>Uppsatsen baseras på en kvalitativ metod. I vår teoretiska referensram använder vi oss av litteratur inom området, artiklar, propositioner och material från föreläsning inom revision. Vårt empiriska material har vi fått genom att vi har intervjuat fyra revisorer, en revisorsassistent, två företagare, en skatterevisor på Skatteverket samt en kontorschef på en bank för att få ett svar på våra frågeställningar. I vår analys jämför vi teorin med empirin och gör därefter våra slutsatser.</p><p> <strong>Resultat & slutsats: </strong>Det som skapar förtroende hos företagarna är revisorernas kompetens och noggrannhet. Balansen mellan oberoende och förtroende måste hanteras på ett sätt som leder till att jobbet kan utföras korrekt och att båda parter är tillfredställda. Kontorschefen anser att är det är viktigt att revisorerna är oberoende. Vidare tycker hon att de flesta revisorer har gott förtroende. Hon tycker att revideringen i stort fungerar bra och kunden får bra tips och råd för att få fram ett bra underlag, vilket innebär att även hon anser att det är revisorernas kompetens som skapar förtroende. Skatterevisorn talar om förtroendet för bankens del. Han menar att ett reviderat företag är en garant för banken. Han får medhåll från kontorschefen på banken som menar att de kan känna sig tryggare med en fackmässig överblick i deras ekonomi. Tystnadsplikten skapar också förtroende hos skatterevisorn. Revisorer använder sin kompetens och oberoende för att skapa förtroende hos sina klienter. De måste även vara uppdaterade vad gäller förändringar och nyheter och hantera tystnadsplikten på ett korrekt sätt. För att sedan behålla det redan skapade förtroendet handlar det om affärsmässig professionalism. Vi konstaterar att analysmodellen är ett bra och användbart hjälpmedel för att skapa förtroende hos klienterna, därför att den håller oberoendet i schack. Det är viktigt att det råder en balans av oberoende och förtroende, eftersom ett för starkt förtroende kan innebära ett hot mot oberoendet.</p><p><strong> </strong><strong>Förslag till fortsatt forskning: </strong>Om revisionsplikten avskaffas och de småföretagen har möjlighet att <em>välja</em> om de vill ha revision eller inte vore det intressant att undersöka hur revisionsbyråerna kommer att arbeta för att skapa och behålla förtroende för att få småföretagen att fortsätta <em>välja</em> revision.</p><p><strong> </strong><strong>Uppsatsens bidrag: </strong>Läsaren får olika definitioner på begreppet förtroende och olika sätt att både skapa och behålla förtroendet i relationer.<strong> </strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p>

<p>This paper, called <em>Pupils' practice of source criticism on the Internet</em>, is investigating pupils’ use of source criticism. The main research question was: how much knowledge pupils from an upper secondary class have about the use of source criticism, regarding examining data from the Internet intended for assignments. Furthermore, developing a suitable method to investigate this was included. The main research question led to further sub questions that aimed to answer to what extent pupils consider source critique criteria as <em>sender, aim, up-to-dateness, credibility</em> and <em>dependence</em>.</p><p>The study has been conducted by using mixed methods, both qualitative and quantitative methods. The qualitative research consisted of analysing the Internet sources pupils had stated they used in their assignments. The paper’s theoretic starting points, regarding source critique criteria, lay ground for the analysis model applied. The quantitative method was conducted through the help of questionnaires amongst pupils, which gave insight to how pupils think about the choice of Internet sources they intended to use in their assignments.</p><p>The conclusion is that pupils have knowledge about source criticism to a certain extent, as some source critique criteria get large attention and other important criteria is not enough considered. The method for investigating this has worked well, but since this is a first attempt there are room for some modifications.</p>

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident. We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB. Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well. In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.

Syfte: Syftet med denna uppsats är att belysa förtroendet för revisorer och vad som skapar förtroende för dem. Vi vill dessutom belysa vad revisorer gör för att skapa förtroende hos sina klienter. Metod: Uppsatsen baseras på en kvalitativ metod. I vår teoretiska referensram använder vi oss av litteratur inom området, artiklar, propositioner och material från föreläsning inom revision. Vårt empiriska material har vi fått genom att vi har intervjuat fyra revisorer, en revisorsassistent, två företagare, en skatterevisor på Skatteverket samt en kontorschef på en bank för att få ett svar på våra frågeställningar. I vår analys jämför vi teorin med empirin och gör därefter våra slutsatser.  Resultat &amp; slutsats: Det som skapar förtroende hos företagarna är revisorernas kompetens och noggrannhet. Balansen mellan oberoende och förtroende måste hanteras på ett sätt som leder till att jobbet kan utföras korrekt och att båda parter är tillfredställda. Kontorschefen anser att är det är viktigt att revisorerna är oberoende. Vidare tycker hon att de flesta revisorer har gott förtroende. Hon tycker att revideringen i stort fungerar bra och kunden får bra tips och råd för att få fram ett bra underlag, vilket innebär att även hon anser att det är revisorernas kompetens som skapar förtroende. Skatterevisorn talar om förtroendet för bankens del. Han menar att ett reviderat företag är en garant för banken. Han får medhåll från kontorschefen på banken som menar att de kan känna sig tryggare med en fackmässig överblick i deras ekonomi. Tystnadsplikten skapar också förtroende hos skatterevisorn. Revisorer använder sin kompetens och oberoende för att skapa förtroende hos sina klienter. De måste även vara uppdaterade vad gäller förändringar och nyheter och hantera tystnadsplikten på ett korrekt sätt. För att sedan behålla det redan skapade förtroendet handlar det om affärsmässig professionalism. Vi konstaterar att analysmodellen är ett bra och användbart hjälpmedel för att skapa förtroende hos klienterna, därför att den håller oberoendet i schack. Det är viktigt att det råder en balans av oberoende och förtroende, eftersom ett för starkt förtroende kan innebära ett hot mot oberoendet.  Förslag till fortsatt forskning: Om revisionsplikten avskaffas och de småföretagen har möjlighet att välja om de vill ha revision eller inte vore det intressant att undersöka hur revisionsbyråerna kommer att arbeta för att skapa och behålla förtroende för att få småföretagen att fortsätta välja revision.  Uppsatsens bidrag: Läsaren får olika definitioner på begreppet förtroende och olika sätt att både skapa och behålla förtroendet i relationer.

This paper, called Pupils' practice of source criticism on the Internet, is investigating pupils’ use of source criticism. The main research question was: how much knowledge pupils from an upper secondary class have about the use of source criticism, regarding examining data from the Internet intended for assignments. Furthermore, developing a suitable method to investigate this was included. The main research question led to further sub questions that aimed to answer to what extent pupils consider source critique criteria as sender, aim, up-to-dateness, credibility and dependence. The study has been conducted by using mixed methods, both qualitative and quantitative methods. The qualitative research consisted of analysing the Internet sources pupils had stated they used in their assignments. The paper’s theoretic starting points, regarding source critique criteria, lay ground for the analysis model applied. The quantitative method was conducted through the help of questionnaires amongst pupils, which gave insight to how pupils think about the choice of Internet sources they intended to use in their assignments. The conclusion is that pupils have knowledge about source criticism to a certain extent, as some source critique criteria get large attention and other important criteria is not enough considered. The method for investigating this has worked well, but since this is a first attempt there are room for some modifications.

Web pages serve a huge number of internet users in nearly every area. An adequate testing is needed to address the problems of web domains for more efficient and accurate services. We present an automated tool to test web applications against execution errors and the errors occured when many users connect the same server concurrently. Our tool, called NaMoX, attains the clickables of the web pages, creates a model exerting depth first search algorithm. NaMoX simulates a number of users, parses the developed model, and tests the model by branch coverage analysis. We have performed experiments on five web sites. We have reported the response times when a click operation is eventuated. We have found 188 errors in total. Quality metrics are extracted and this is applied to the case studies.

Software development of R.O.C. military maintenance parts inventory control system¡¦s integrated requirement used to adopt data flow approach. Data flow approach not only flunks to guide users to describe their real need but also fails to provide a coalescence picture that integrates the operating personnel, materials data sources and logistic system together with completeness and consistency. Using architecture-oriented approach, structure elements, services, connections, and interaction behaviors of R.O.C. military maintenance parts inventory control system¡¦s integrated requirement are adequately documented. With this transparent document, developers and users shall obtain full integrality and consistency of technical support and requirement provision during the system development. This research embraces the structure behavior coalescence, abbreviated as SBC, approach to construct the architecture-oriented analysis-model of military maintenance parts inventory control system¡¦s integrated requirement, abbreviated as AOAMMMPICSIR. AOAMMMPICSIR shall be referred as an R.O.C. military architecture-oriented analysis tool and it shall help outsource the software development of military maintenance parts inventory control system¡¦s integrated requirement with success and quality.

Taiwan manufacturer has the cost advantage of manufacture and is famous in the world. Taiwan Electronic Passive Component(E.P.C.) company has the big pressure from those lower labor and land cost countries such as China because the technical entry barrier of passive component is low. Due to this situation, Taiwan passive component company endeavor to develop high-valued product and keep the strong relation with the customer in order to maintain the long-term profitability. Thus, the low-end and mid-end of passive component is occupied by Taiwan passive component company. Meanwhile, Taiwan Passive component company plan to develop high-end of passive component and to get more profit from these niche product. Taiwan subsidiary of international passive component company has the big competitive pressure on it. If Taiwan subsidiary of international passive component company does not take the appropriate strategy, this niche market will be expected to lose in the near future. Based on industry analysis and supplier analysis of Electronic Passive Component(E.P.C.),and case study from Taiwan subsidiary of international passive company, the thesis explored the success experience of competitive advantage from the case research of mainly utilizing The Five Force Analysis Model, Resource-Based View(R.B.V.), and SWOT Analysis. The suggestion were conclude as followed. 1.To Taiwan E.P.C. industry: To have the strong relation with each Design-Center of Japan, America, and Europe; to get the advantage of key material and manufacture process; to keep improving quality management. 2.To the research firm: To differentiate professional and technical support service; provide just-in-time delivery; to make the low-end product in the lower land and labor cost country.