In 2010 the mandatory audit was abolished for small companies in Sweden. Today, 14% of the companies choose to voluntarily be revised despite the fact that obligation under the law does not exist. The purpose of this study is to explore what drives these companies to have a voluntary audit. As part of the aim, this study explores what audit firms are demanded to the greatest extent of its clients, after the abolishment of the mandatory audit as well as whether the characteristics of the auditor may be significant. The analysis is based on data from 4 000 annual reports from 1 000 Swedish small companies where annual reports from 2010 to 2014 were reviewed. The results indicate that companies with high total assets and high debt (D/E) have a positive relationship with voluntary audit. Furthermore, it was found that authorized accountants are demanded to a greater extent than approved auditors are. No significant differences were found between audit firms in this aspect. This study contributes to the previous literature, as it is the first of its kind to analyze drivers of voluntary auditing from a Swedish context where economic, legal and cultural aspects are different from other countries. In addition, this study analyzes what audit firms that are demanded to the greatest extent of its clients, which has not been included in previous studies regarding voluntary audit. / År 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. 14 % av bolagen väljer idag att frivilligt bli reviderade trots att skyldighet enligt lag ej föreligger. Syftet med denna studie är att utforska vad som driver dessa bolag att ha frivillig revision. Som en del i syftet ingår även att studera vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter efter slopandet av revisionsplikten samt om egenskaperna hos revisorn kan ha betydelse. Analysen baseras på data från 4 000 årsrapporter från 1 000 svenska små aktiebolag. Årsrapporterna från 2010 till 2014 har granskats. Resultaten tyder på att bolag med hög balansomslutning och hög skuldsättning (S/E) har ett positivt samband med frivillig revision. Vidare visade det sig att auktoriserade revisorer efterfrågas i större utsträckning än vad godkända revisorer gör. Inga väsentliga skillnader kunde dock hittas mellan revisionsbyråerna i denna aspekt. Denna studie bidrar till den tidigare litteraturen eftersom den är den första i sitt slag att analysera vilka faktorer som driver frivillig revision utifrån en svensk kontext där ekonomiska, juridiska och kulturella aspekter skiljer sig från andra länder. Dessutom analyserar studien vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter, något som tidigare inte inkluderats i studier om revisionsplikten.

En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad.   Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna.   Nyckelord: Ambidexterity, innovation, exploaterande och utforskande innovation, ledarskap, integrerat ledarskap, revisionsbyråer, auktoriserad och godkänd revisor. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses.  The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival.   Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.   Keywords: Ambidexterity, innovation, exploitative and explorative innovation, leadership, integrated leadership, accounting firms, authorized and approved auditor.

En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad. Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses. The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival. Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.

Not every project deserving of success achieves it. Conversely, not every project heading for the scrap heap arrives. The journey to project success is long and hard and does not happen overnight. To understand the journey to project success we need to understand what makes a project successful. A successful project can be classified as a Project of which the costs did not exceed 25% of the agreed capital approved with a less than 25% schedule slip and with all the operational problems being sorted out in less than a year. Project success potential, can be increased by focusing on the critical factors listed in this study, namely: Project Front End Loading (FEL), high calibre project teams, and people skills/soft skills of project management. The success of a project can be increased when the project has high calibre project teams starting the project with very effective Front End Loading (FEL) and keep project team members continuity based on the fact that the project is managed by a project manager understanding people who have the soft skill to lead and influence the project team, rather than managing the team. The research was conducted by means of a literature and empirical study. The literature study documents the critical factors for project success. Knowledge gained from the literature study formed the basis for the empirical study to test critical factors for project success in practice and the recommendations can be read in chapter four. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2009.

Not every project deserving of success achieves it. Conversely, not every project heading for the scrap heap arrives. The journey to project success is long and hard and does not happen overnight. To understand the journey to project success we need to understand what makes a project successful. A successful project can be classified as a Project of which the costs did not exceed 25% of the agreed capital approved with a less than 25% schedule slip and with all the operational problems being sorted out in less than a year. Project success potential, can be increased by focusing on the critical factors listed in this study, namely: Project Front End Loading (FEL), high calibre project teams, and people skills/soft skills of project management. The success of a project can be increased when the project has high calibre project teams starting the project with very effective Front End Loading (FEL) and keep project team members continuity based on the fact that the project is managed by a project manager understanding people who have the soft skill to lead and influence the project team, rather than managing the team. The research was conducted by means of a literature and empirical study. The literature study documents the critical factors for project success. Knowledge gained from the literature study formed the basis for the empirical study to test critical factors for project success in practice and the recommendations can be read in chapter four. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2009.

This master‘s thesis is focused on the creation of the Emergency Response Plan (ERP) for an Approved Training Organisation (ATO). The first part of this thesis describes aviation organisations and other transport organisations that require Safety management system. The second part analyses requirements for documentation and regulations for applying Emergency Response Plan. In the third section there is an ERP general manual which helps ATO with the creation of the document. The last part contains the ERP created for a model ATO with the help of the general manual from the third chapter.

Retinitis Pigmentosa (RP) is an incurable inherited retinal degeneration affecting approximately 1 in 4,000 individuals globally. The aim of this dissertation was to identify drugs that can help patients suffering from the disease. To accomplish this goal, the zebrafish was utilized as a model for RP to perform <i>in vivo</i> drug screening. The zebrafish RP model expresses a human rhodopsin transgene which contains a premature stop codon at position 344 (<i>Tg</i>(<i>rho:Hsa.RH1_Q344X</i>)). This zebrafish model exhibits significant rod photoreceptor degeneration beginning at 7 days post fertilization (dpf). To assess the visual consequence of this rod degeneration the zebrafish behavior visual motor response (VMR) was assayed under scotopic conditions. The Q344X RP model larvae displayed a deficit in this VMR in response to a scotopic light offset. This deficit in behavior was utilized to perform a drug screen to identify compounds that could ameliorate the deficient Q344X VMR. The ENZO SCREEN-WELL® REDOX library was chosen to be screened since oxidative stress may increase RP progression in a non-specific manner. From this library, a β-blocker, carvedilol, was identified as a compound that improved the Q344X VMR behavior. This drug was also able to increase rod number in the Q344X retina. Carvedilol was shown to be capable of working directly on rods by demonstrating that the drug can signal through the adrenergic pathway in the rod-like human Y79 cell line. Since carvedilol is an FDA-approved drug, this screening paradigm was utilized to screen the Selleckchem FDA-approved library to identify more drugs that can potentially be repurposed to treat RP like carvedilol. Additionally, this scotopic VMR assay was used to demonstrate that it can identify behavioral deficits in the P23H RP model zebrafish<i> (Tg</i>(<i>rho:Hsa.RH1_P23H</i>)). This dissertation work provides a potential FDA-approved drug for RP treatment and sets the foundation for future drug screening to identify more drugs to treat different forms of RP.

Abstract:Today, there are great opportunities for students in high school to be able to combine their elite investment in sports with their studies in high school. This education is called NIU and RIG. In the Equestrian world we often talk about equestrian feel, it is a word that is often used in the training of riders. Equestrian feeling is a term that can be defined as a speechless communication between horse and rider (Game,2001).This master thesis in science of Education has as a study area to gain a greater understanding of how equestrian feeling fits into the subject of sports specialization and how students experience getting grades in riding. This study builds on Antonovsky (2005) theory about KASAM ‘’Feeling of context’’. and how the KASAM concept is seen in relation to equestrian feeling and students' experience of getting grades in sport- specialization Sports does not only influence the schools agenda through norms, cultures and unwritten rules - but also the grade assessment themselves in comparisons made between athlete and results within the sports specialization. (Ferry, 2014; Hedberg, 2014; Larneby, 2020).Students and teachers alike believe sports specialization as an education lacks clarity in its assessment criteria. This is evident in the students who seem unable to distinguish whether they are being judged on the basis of their performance or their personality. The results of this study shows that stronger guidelines from the school system, and sports federations are needed on how these assessments should be undertaken. For the moment the experience (shared by coaches, teachers and students) that grading is too fluid endures. The meaning of the term equestrian feeling, on the other hand, do not have a great impact on the assessment in the subject, according to the teachers who were interviewed.The students' experience of comprehensibility, manageability and meaningfulness become important components to take into account in the assessment in Sports Specialization. Their4sense of connection in the relationship, riding and school, is important for the student's elite commitment and further education.Keyword: Equestrian Sport, Equestrian feel, Nationally approved sports (NIU), Sport specialization

Syfte: Studiens syfte är att undersöka hur elever på den nationellt godkända idrottsutbildningen (NIU) motiveras till sin idrott i enlighet med Self-determination Theory och Organismic Integration Theory, med hjälp av en modifierad Sport Motivation Scale (SMS-6). Vidare syftar studien till att undersöka om elever på den nationellt godkända idrottsutbildningen (NIU) upplever utbrändhet, med hjälp av Athlete Burnout Questionnaire (ABQ). Till sist ämnar studien att undersöka om det föreligger något samband mellan elevernas motivation och utbrändhet. Tidigare studier beskriver att elitidrottare har visat sig vara en särskild utsatt population gentemot utbrändhet. Detta på grund av en långvarig press och stress i samband med elitidrott.  Metod: Datainsamlingen erhölls med mejlkonversationer mellan författare och NIU gymnasieskolor i Stockholm. 15 NIU gymnasieskolor kontaktades på mejl och 7 av dessa gymnasieskolor deltog i studien. 131 elever som betraktas som elitidrottare deltog i studien genom att besvara ett frågeformulär bestående av 39 påståenden med hjälp av en 7 gradig Likertskala. 24 påståenden utgjordes av SMS-6 och 15 påståenden utgjordes av ABQ. Resultat: De tre högsta noterade medelvärdena utifrån SMS-6 var integrated motivation (M = 5,7), identified motivation (M = 4,9) och introjected motivation (M = 4,7). ABQ medelvärde noterades till (M = 3). De två främsta fynden i studien var en negativ signifikant korrelation mellan integrated motivation (-0,18) och utbrändhet och en positiv signifikant korrelation mellan amotivation och utbrändhet (0,37). Slutsats: Utifrån studiens resultat så verkar det som att höga nivåer av självbestämd motivation motarbetar symptom av utbrändhet. Det verkar också som att låga nivåer av självbestämd motivation framhäver symptom av utbrändhet. / Aim: The aim of this study was to investigate how elite athlete students in Swedish high schools are motivated towards their sports by Self-determination Theory and Organismic Integration Theory, regarding the Modified Sport Motivation Scale (SMS-6). The study further aims to investigate if elite athlete students had developed symptoms of burnout, regarding the Athlete Burnout Questionnaire (ABQ). Finally, this study aims to investigate if there exist any correlations between student’s motivation and symptoms of burnout. Studies have reported findings of elite athletes as a special vulnerable group towards symptoms of burnout. Elite athletes train close to their limits, strain themselves to highest achievements. They are also part of that special vulnerable population who may experience symptoms of burnout due to a prolonged stress and pressure associated with elite sports.  Methods: Data collection was obtained by emails between the investigators and high schools in Stockholm. 15 sport high schools were contacted by email and 7 of these high schools participated in the study. 131 elite athlete students participated in the study by answering a questionnaire which contained 39 items, specifically 24 items by SMS-6 and 15 items by ABQ. The questionnaire were answered by a 7 point Likert scale.  Results: The three highest scored means by SMS-6 was the integrated motivation (M = 5,7), identified motivation (M = 4,9) and introjected motivation (M = 4,7). ABQ measure of burnout was (M = 3). The two major findings in the present study was a negative significant correlation reported for integrated motivation and burnout (-0,18) and a positive significant correlation reported for amotivation and burnout (0,37).  Conclusion: By the results in the present study it seems as high levels of self-determinated motivation counteract symptoms of burnout. Thus it also seems as low levels of self-determinated motivation may contribute to symptoms of burnout.

The primary purpose of this study was to determine if students have earned more STARS articulated and transferrable hours since the creation of the STARS program than students did before the existence of the program in the state of Alabama. Study results revealed that the STARS program has had a significant impact on the amount of articulated credit hours students have earned since the creation of the STARS program. Additional variables such as ethnicity, gender, GPA, status, and student type were also used to determine if significant differences existed among these variables in students completing STARS-approved hours. Pre-existing data were used as the data source for the study. Non-identifiable, academic transcripts of 240 randomly selected associate degree graduates from Shelton State Community College were used in the study. Study years included 20 randomly selected students from each pre STARS chosen year (1992-1997) and from each post STARS (2002-2007) year for a total of 240 study graduates. Results of the statistical analysis were presented in both narrative and table form, answering the six research questions. The independent variable for the study was the STARS articulation program. The dependent variable for the study was the number of STARS-approved hours completed. An analysis of variance or ANOVA was used to analyze data. The study concludes with study summary, conclusions, implications, and recommendations for further research.