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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
361

An Investigation Into The Age-based Thermal Energy Balance Of Occupied Classrooms In Primary Schools

Taner, Ozun 01 December 2008 (has links) (PDF)
The effect of indoor heat gain from occupants as a bio-thermal source was hypothetically assessed in terms of its contribution to overall heating requirements during such occupancy and hence to potential energy savings. The spaces considered were classrooms in a sample of 6 public co-educational primary schools located within the city limits of Ankara built after 1998, the date when compulsory primary education was integrated to encompass grades 1 through 8 for ages 6 to 14, respectively. Being so, this allowed distinguishing disparities among age groups on the basis of classroom density and body surface area. Data for both were obtained from existing sources. As norms for the latter essentially pertained to adult populations, pertinent corrections were made for each of the age groups in question as well as for gender. Additional adjustments were made on the basis of the literature in order to integrate data on local weather conditions into heat balance equations. Energy requirements for heating were calculated according current Turkish standards. Results based on extensive comparisons using Student&amp / #8217 / s t-test confirmed that there were significant differences between grades in terms of supplementary heating requirements. These differences were not, however, large enough to warrant any meaningful intervention with regard to such design aspects as window orientation, exterior wall composition and/or indoor temperature level.
362

Ljudkudde med stereoåtergivning

Axing, Erik January 2010 (has links)
<p>Detta examensarbete är genomfört i samarbete med Thorbjörn Birging. Birging arbetar med RFID[1] och är även VD för CombiQ på Science Park i Jönköping. Under lång tid har han velat skapa en produkt som hjälper människor med sömnproblem, depression, ångest och stress. Författarens roll som ingenjörsstudent blev att utveckla hans ide till en färdig produkt. Birging upptäckte efter att ha läst en artikel om sömnproblem att det finns studier som visar att det är enklare att somna med ett svagt ljud i rummet för att andra personer i rummet inte skall störas. Birging fokuserade på att skapa en ny ljudkudde med denna teori som grund.</p><p> Målet med detta examensarbete blev att skapa en kudde med fokus på utmärkt stereoljud som hjälpredskap för människor med sömnproblem. Med ljudets användning blir insomningen betydligt lättare. Många människor söker hjälp för sina problem på sjukhus, men ofta får de bara recept på lugnande och antidepressiva mediciner. Ett annat problem med sömntabletter är risken för att utveckla ett beroende och en längre tids användning av medicinerna kan störa kroppens normala sömnfunktion, vilket läkaren Anders Isaksson som driver en privatklinik i Örebro kan intyga. Birging har haft kontakt med Anders under detta arbete och kan intyga detta.</p><p> Ett sätt att lindra sömnproblem är genom att patienten får lyssna till lugnande musik före insomnandet, vilket alltså är tanken med denna kudde. Författaren genomförde en undersökning för att ta reda på vad som är bra och dåligt med dagens ljudkuddar. En idégenerering och kravspecifikation påbörjades med hjälp av Birging. För att kunna veta vad kunderna önskar sig med denna nya produkt gjordes bland annat en designbrief, funktionsanalys och en QFD-matris. Designbriefen skapades både verbalt och visuellt för att se hur den nya produkten skall se ut på markanden. QFD-matrisen rangordnar kraven och konkurrenternas kuddar i förhållande till Birgings krav på den nya prototypen. QFD ger inte svar på vad kunden får för upplevelse med produkten vilket designbriefen kan åstadkomma. Konstruerandet av prototypen kan börja först när designbriefen och funktionsanalysen är klara. Materialvalet gjordes genom testfaser som ljudåtergivning och komfort. Skumplast materialen kommer ifrån Recticel AB i Gislaved och ett intresse för denna nya produkt finns i den framtida utvecklingen.</p><p> Denna nya produkt blev betydligt bättre än de ljudkuddar som finns på marknaden. Den nya produkten har egenskaper som tryckavlastning samt bättre ljudkvalitet vilket innebär att volymen inte behöver vara hög, vilket gör att omgivningen inte störs. Orsaken till att ljudet inte stör är att spridningen av ljudet mestadels riktas upp mot användaren. Kuddens mått är B50*H40*T5 cm innebär att man enkelt kan köpa vanliga örngott och att den inte ta onödig plats i sängen.</p><p>[1] Radio Frequency IDentification</p> / <p>This exam is done with the cooperation of Thorbjörn Birging. Birging does work with RFID[1] and he is also CEO at CombiQ at Science Park in Jönköping. For a long time he wanted to make an innovation to help people with sleeping problems, depression, anxiety and stress. The author’s role as an engineer student where to make his idea come true from scratch to prototype. Birging discovered after reading an article about sleeping problems that there were studies which showed that it is easier to sleep with a faint sound in the room so other people in the room does not get disturbed. Birging then focused to create a new pillow with sound integrated that should stand out from today’s pillows.</p><p> The goal with this exam was to create a pillow with excellent stereo sound with amplifiers, which help peoples sleeping problems. Many people with these problems seek help at hospitals, but they only get prescriptions for tranquillizer and anti-depressive pills. Another issue with sleeping pills is the risk of getting addicted and long time use might disturb the normal sleeping function, which Anders Isaksson can confirm. Birging He runs a private clinic in Örebro and has helped Birging in a previous project. Birging has been in contact with Anders under this project and can confirm this statement.</p><p> One way of relive sleeping problems might be to let the patient listen to calming music before the sleep period begins, which is the idea for this project. The author did an investigation to find any positives or negatives in today’s pillows with sound ability. Idea generating and require specification started soon after this with help of Birging. To know what the customers want with this new product a designbrief, function analytic and a QFD-matrix. The designbrief where made both verbal and visual to know how the product should look like as a customer. With the QFD-matrix we can rank the preferences with the competitors pillows in relation to Birgings requirements on the new prototype. The QFD doesn’t give any answers how the customer experience the product that the designbrief can accomplish. A prototype construction can only begin when the designbrief and function analytic are finished. The material selection was made by different test-phases with sound and comfort. Recticel AB in Gislaved has provided the author with different types of foam for the pillow and for this new product there is an interest to follow the development in the future. </p><p> The new developed product did manage to become better than the competitor’s pillows in many ways. The new product is pressure relieving, gives better sound which means the volume does not have to be high, and disturbance in the surroundings is minimized. The reason is that the material does spread the sound waves straight upwards the users ears. The pillows measurement are B50*H40*T5, that means you can have much space in bed and easy find a standard pillowcase. The user will get a comfortably sleeping period the entire night with this new product.</p><p>[1] Radio Frequency IDentification</p>
363

Motorists´evaluation of road maintenance management

Olsson, Camilla January 2003 (has links)
<p>The road network is extremely valuable. Road Administrationsare expected to invest maintenance funding in a way thatreturns maximum benefit to road users. Cost-benefit analysis isone method to ensure that an adequate return in terms ofbenefits results from committing expenditure. Today,cost-benefit calculations are frequently used as a base fordecision making of investments. The surges for such methods inthe maintenance management sector are increasing.</p><p>Up to the present, one reason for not analysing costs andbenefits for various maintenance management measures has beenthe lack of knowledge about comfort benefits for road users inquantitative monetary terms. The aim with this thesis is toinvestigate motorists’apprehension of pavementmaintenance management and winter maintenance operations. Thefinal goal is to find out their willingness to pay fordifferent levels of road maintenance management. Those valuescan later be used in cost-benefit calculations and also ineffect models of road maintenance management.</p><p>Due to the pioneer status of this study, focus groups andin-depth interviews as well as a number of pilot studies havebeen carried out before a main survey with stated choiceexperiments could be designed. These exploratory studies showedthat the interviewees were familiar with the types of roadsurface damage that exist and in many cases mastered the sameterminology as the Road Administration and others. Showingpictures of well-known types of road damage lead to highermonetary valuations of getting better road standard incomparison with just text descriptions. One reason for thatcould be the requisite severness of the damage in order toillustrate a certain road maintenance shortage. The respondentswith the text descriptions could have stated their preferencesfor an, in their own minds, average shortcoming while the groupwith access to photograph of road damage all saw the samesevere damage. Illustrations of different road maintenancestandards make it possible to control the respondentsinterpretation of the maintenance management standard valuatedbut could lead to high monetary estimations.</p><p>Driving comfort was very important to the interviewees inthe exploratory studies. That was manifested in the pilotstated choice surveys, which resulted in high willingness topay for better pavement management.</p><p>The main study consisted of two surveys; the first one wasabout pavement maintenance management and was carried out inOctober to November 2000 and the second one took place inFebruary to March 2001 and was about winter maintenanceoperations. Both the pavement and the winter survey includedattitude questions and two stated choice experiments. Theresult showed that the maintenance management status of theroad network was important to car users. For example, the worstpavement damage was roughness; the motorists were willing topay 1.7 SEK (Swedish Crowns) per kilometre to avoid roadsdamaged in their full length. The least harmful damage of thosestudied was cracks; the willingness to pay to avoid that was0.5 SEK per kilometre. For more rapid snow clearance, the carusers were willing to pay 60 to 80 SEK per year for getting theroads cleared from snow one hour earlier than the currentstandard implies. The willingness to pay for driving on bareroads in comparison with snow roads was 0.4 SEK per kilometre.Statistical tests on the models showed that the parametervalueswere well estimated.</p><p>In the pavement as well as in the winter survey, a clustergroup analysis was performed in order to test the heterogeneityof attitudes and behaviour to road maintenance management. Theanalysis resulted in two separate groups in each survey. Onegroup consisted of drivers who reported to be very influencedby the level of maintenance management regarding chosen speed,joy of driving and so on. The other group reported to be lessinfluenced and had lower acceptance of higher road tax for thepurpose to increase the maintenance management standard.Separate stated choice models revealed that the differences inattitudes could also reflect the respondents’willingnessto pay for higher road maintenance standard. However, thedifferences were only small and the different groups’monetary valuations were not found to be significantlydifferent from each other.</p><p>The result of this study, better knowledge aboutmotorists’apprehension of maintenance management, theirattitudes to driving comfort and road standard and theirmonetary valuations of different levels of pavement maintenanceand winter maintenance operations, opens up the possibility tomake cost-benefit analysis of various maintenance managementprojects. The impact of the monetary values found in this studyhas been studied in a limited cost-benefit analysis.</p><p><b>Keywords:</b>stated choice, stated preference, valuationsof maintenance management, driving comfort, road standardevaluation</p>
364

Comfort Climate Evaluation with Thermal Manikin Methods and Computer Simulation Models

Nilsson, Håkan O January 2004 (has links)
<p>Increasing concern about energy consumption and thesimultaneous need for an acceptable thermal environment makesit necessary to estimate in advance what effect differentthermal factors will have on the occupants. Temperaturemeasurements alone do not account for all climate effects onthe human body and especially not for local effects ofconvection and radiation. People as well as thermal manikinscan detect heat loss changes on local body parts. This factmakes it appropriate to develop measurement methods andcomputer models with the corresponding working principles andlevels of resolution. One purpose of this thesis is to linktogether results from these various investigation techniqueswith the aim of assessing different effects of the thermalclimate on people. The results can be used to facilitatedetailed evaluations of thermal influences both in indoorenvironments in buildings and in different types ofvehicles.</p><p>This thesis presents a comprehensive and detaileddescription of the theories and methods behind full-scalemeasurements with thermal manikins. This is done with new,extended definitions of the concept of equivalent temperature,and new theories describing equivalent temperature as avector-valued function. One specific advantage is that thelocally measured or simulated results are presented with newlydeveloped "comfort zone diagrams". These diagrams provide newways of taking into consideration both seat zone qualities aswell as the influence of different clothing types on theclimate assessment with "clothing-independent" comfort zonediagrams.</p><p>Today, different types of computer programs such as CAD(Computer Aided Design) and CFD (Computational Fluid Dynamics)are used for product development, simulation and testing of,for instance, HVAC (Heating, Ventilation and Air Conditioning)systems, particularly in the building and vehicle industry.Three different climate evaluation methods are used andcompared in this thesis: human subjective measurements, manikinmeasurements and computer modelling. A detailed description ispresented of how developed simulation methods can be used toevaluate the influence of thermal climate in existing andplanned environments. In different climate situationssubjective human experiences are compared to heat lossmeasurements and simulations with thermal manikins. Thecalculation relationships developed in this research agree wellwith full-scale measurements and subject experiments indifferent thermal environments. The use of temperature and flowfield data from CFD calculations as input produces acceptableresults, especially in relatively homogeneous environments. Inmore heterogeneous environments the deviations are slightlylarger. Possible reasons for this are presented along withsuggestions for continued research, new relationships andcomputer codes.</p><p><b>Key-words:</b>equivalent temperature, subject, thermalmanikin, mannequin, thermal climate assessment, heat loss,office environment, cabin climate, ventilated seat, computermodel, CFD, clothing-independent, comfort zone diagram.</p>
365

Tilting trains : Technology, benefits and motion sickness

Persson, Rickard January 2008 (has links)
<p>Carbody tilting is today a mature and inexpensive technology allowing higher speeds in curves and thus reduced travel time. The technology is accepted by most train operators, but a limited set of issues still holding back the full potential of tilting trains. The present study identifies and report on these issues in the first of two parts in this thesis. The second part is dedicated to analysis of some of the identified issues. The first part contains Chapters 2 to 5 and the second Chapters 6 to 12 where also the conclusions of the present study are given.</p><p>Chapters 2 and 3 are related to the tilting train and the interaction between track and vehicle. Cross-wind stability is identified as critical for high-speed tilting trains. Limitation of the permissible speed in curves at high speed may be needed, reducing the benefit of tilting trains at very high speed. Track shift forces can also be safety critical for tilting vehicles at high speed. An improved track standard must be considered for high speed curving.</p><p>Chapters 4 and 5 cover motion sickness knowledge, which may be important for the competitiveness of tilting trains. However, reduced risk of motion sickness may be contradictory to comfort in a traditional sense, one aspect can not be considered without also considering the other. One pure motion is not the likely cause to the motion sickness experienced in motion trains. A combination of motions is much more provocative and much more likely the cause. It is also likely that head rotations contribute as these may be performed at much higher motion amplitudes than performed by the train.</p><p>Chapter 6 deals with services suitable for tilting trains. An analysis shows relations between cant deficiency, top speed, tractive performance and running times for a tilting train. About 9% running time may be gained on the Swedish line Stockholm – Gothenburg (457 km) if cant deficiency, top speed and tractive performance are improved compared with existing tilting trains. One interesting conclusion is that a non-tilting very high-speed train (280 km/h) will have longer running times than a tilting train with today’s maximum speed and tractive power. This statement is independent of top speed and tractive power of the non-tilting vehicle.</p><p>Chapters 7 to 9 describe motion sickness tests made on-track within the EU-funded research project<i> Fast And Comfortable Trains (FACT).</i> An analysis is made showing correlation between vertical acceleration and motion sickness. However, vertical acceleration could not be pointed out as the cause to motion sickness as the correlation between vertical acceleration and several other motions are strong.</p><p>Chapter 10 reports on design of track geometry. Guidelines for design of track cant are given optimising the counteracting requirements on comfort in non-tilting trains and risk of motion sickness in tilting trains. The guidelines are finally compared with the applied track cant on the Swedish line Stockholm – Gothenburg. Also transition curves and vertical track geometry are shortly discussed.</p><p>Chapters 11 and 12 discusses the analysis, draws conclusions on the findings and gives proposals of further research within the present area.</p>
366

Development of an On-line Ride Comfort Evaluation Tool

Sala De Rafael, Jose Manuel January 2008 (has links)
<p>To produce competitive vehicles, their comfort is one important issue to take into account during the development process. The aim of this Master Thesis is to develop an on-line comfort evaluation tool in order to improve research and education in the field of vehicle comfort at the division of Vehicle Dynamics at the Royal Institute of Technology.</p><p>Based on ISO standards concerning comfort an on-line evaluation tool has been developed using DASYLab, which is a software that allows creation of acquisition, control, simulation and analysis tasks.</p><p>The developed tool has been evaluated by performing measurements of a VOLVO V40 equipped with sensors. Different sorts of surfaces and driving conditions have been investigated, and from this investigation one can conclude that the comfort tool works properly.</p>
367

Design for sustainable behaviour : feedback interventions to reduce domestic energy consumption

Wilson, Garrath T. January 2013 (has links)
Design for Sustainable Behaviour (DfSB) is an emerging research area concerned with the application of design strategies to influence consumer behaviour during the use phase of a product towards more sustainable action. Current DfSB research has primarily focussed on strategy definition and selection, with little research into formalising a mature design process through which to design these behaviour changing interventions. Furthermore, understanding the actual sustainability and behavioural impact yielded through such investigations is limited in addition to the suitability and transferability of evaluation methods and results having seldom been discussed. This thesis investigated how DfSB models and strategies can be implemented within a structured design process towards a sustainable change in user behaviour. This was achieved by focussing a case study within the UK social housing sector with the aim of reducing domestic energy consumption through behaviour changing intervention, whilst maintaining occupant defined comfort levels. Following an in depth study of physical and behavioural control mechanisms as well as comfort and energy within the research context, a behaviour changing prototype was developed through an augmented user-centred design process, resulting in a physical manifestation of one specific DfSB strategy feedback; a user agentive performance indicator. In order to evaluate this feedback prototype, an evaluation framework was developed, targeted at the three fundamental questions that arise when faced with the evaluation of a DfSB strategy led intervention: (1) Did the produced design solution function for the specified context? (2) Has the user's behaviour changed as a consequence of the design intervention? (3) Is the change in user s behaviour sustainable? Applying these core questions in practice through focus groups and user trials resulted in an evaluation of unparalleled depth. The findings of this thesis illustrate the success of using this augmented design process and tripartite questioning strategy towards the design and evaluation of a DfSB strategy led intervention, building a vital knowledge platform for the formalisation of transferable DfSB theory, design and evaluation methods.
368

Human subjective response to combined radiant and convective cooling by chilled ceiling combined with localized chilled beam

Arghand, Taha January 2015 (has links)
The aim of the present research is to identify human subjective response (health and comfort) to the micro-thermal environment established by integration of individually controlled localized chilled beam and chilled ceiling (LCBCC) system and to compare its performance with the performance of mixing ventilation combined with chilled ceiling (CCMV).Experiments were carried out in mock-up of an office (4.1 m × 4.0 m × 3.1 m, L× W× H) with one person under two summer temperature conditions (26 °C and 28 °C). To mimic direct solar radiation in the room, five radiative panels on the wall together with electrical sheets on the half of the floor were used. The test room was set-up with two desks, as two workstations, and one laptop on each table. The main workstation (WS1) was located close to the simulated window. The second work station (WS2) was placed in the opposite side of the room. The room was equipped with two types of ventilating and cooling systems.  The first system consisted of a localized active chilled beam (LCB) unit together with chilled ceiling (CC) panels. The LCB was installed above the WS1 to create micro-environment around the occupant sitting at the desk. The supply flow rate from the LCB could be adjusted by the occupant within the range of 10 L/s to 13 L/s by means of a desk-mounted knob. The integration of mixing ventilation (MV) system and chilled ceiling panels was the second ventilating and cooling strategy. Twenty- four subjects (12 female and 12 male) were exposed to different indoor environment established by two cooling systems. Each experiment session lasted 120 min and consisted of 30 min acclimatization period and 90 min exposure period. The performance of the systems was identified and compared by physical measurements of the generated environment and the response of the human subjects. The study showed that perceived air quality (PAQ), overall thermal sensation (OTS) acceptability and local thermal sensation (LTS) acceptability clearly improved inside the micro-environment by using LCBCC system. Moreover, at the main workstation, OTS and LTS votes were close to “neutral” thermal sensation (ASHRAE seven point scale) when LCBCC system was used. However, OTS and LTS votes increased to the “slightly warm” side of the scale by applying CCMV system which implied the better cooling performance of the LCBCC system. Acceptability of work environment apparently increased under the room condition generated by LCBCC system. In agreement with human subjective study, the results from physical measurements and thermal manikin study showed that uniform thermal condition was generated all over the room. Air and operative temperature distribution was almost uniform with no difference higher than 1 °C between the measured locations in the room. Thus, both LCBCC and CCMV systems performed equally well outside of the micro-environment region. The use of the chilled ceiling had impact on the airflow interaction in the room and changed the airflow pattern. It can be concluded that the combination of convective and radiative systems can be considered as an efficient strategy to generate acceptable thermal condition in rooms.
369

Att vara barn till en förälder som har cancer : En litteraturöversikt / Being a child to a parent with cancer : A literature review

Andersson, Emelie, Dahlberg, Charlotta January 2011 (has links)
Bakgrund: Barn som besökare på sjukhus accepterades först på 1980-talet då man tidigare ansåg att barnet kunde utsättas för psykologiskt trauma. Numera vet man att det är viktigt att inkludera barnet i vården. En förälders sjukdom påverkar hela familjen och dagens sjuksköterska ställs därför inför utmaningen att vårda patienten och samtidigt se till barnets behov. Sjuksköterskans skyldighet att beakta barns behov som anhörig är tydlig i lagstiftningen. Syfte: Att beskriva barns behov samt strategier barnet använder för att hantera en situation när dennes förälder har cancer. Metod: En litteraturstudie om barns (6-12 år) behov och strategier för att hantera situationen har genomförts. Tio vetenskapliga artiklar har granskats utifrån Fribergs kriterier för analys av vetenskapliga studier. Den teoretiska referensram vi använt oss av är Dahlberg och Segestens teori om hälsa, välbefinnande samt trygghet. Resultat: Barn har stort behov av att få information, kunskap, stöd, vara barn samt att det finns en öppen kommunikation i denna situation. De strategier som framkom för att hantera situationen var att: Upprätthålla en normal vardag, att ta vara på det värdefulla och positiva, att hålla sig informerade, olika typer av distraktion samt en vilja att hjälpa föräldrarna med både praktiskt och socialt stöd. Barns sätt att hantera situationen när dennes förälder har cancer kan få långsiktigt negativ påverkan senare i livet. Diskussion: I diskussionen formades fyra nya teman: Informationens och kunskapens betydelse för att känna trygghet, delaktighetens betydelse för att känna trygghet, familjens betydekse för att känna trygghet samt långsiktiga konsekvenser. En diskussion fördes relaterat till begreppen hälsa, välbefinnande samt trygghet. Vi har kommit fram till att sjuksköterskan måste ta hänsyn till det ömsesidiga beroende som råder mellan barnet och föräldern för att kunna möta barnets behov och främja en känsla av trygghet. / Background: Children as visitors to the hospital was accepted in the 1980s, previously it was considered that the child could be exposed to psychological trauma. Nowadays we know that it is important to include the child in care. A parent’s illness affects the whole family and nurse´s today is therefore faced with the challenge of caring for the patient, while ensuring the child's needs. Nurse’s duty to respond to the needs of children as family is clear in the legislation. Aim:To describe the child's needs and strategies the child uses to handle a situation when their parent has cancer. Method: A literature study about children’s (6-12 years) needs and strategies to deal with the situation have been implemented. Ten scientific papers have been reviewed by Fribergs criteria for the analysis of scientific studies. The theoretical framework we used is Dahlberg and Segestens theory of health, welfare and security. Results: Children have a great need to get information, knowledge, support, to be a child and that there is an open communication in this situation. The strategies that emerged to address the situation were to: Maintain a normal life, to take advantage of the valuable and positive, to keep informed, different types of distraction and a willingness to help parents with both practical and social support. Child's way of handling the situation when that parent has cancer can have long term negative effects later in life. Discussion:The discussion formed four new themes: Lack of information and knowledge leads to insecurity, information creates a sense of ownership, need to be a family and long term consequences. A discussion took place related to the concepts of health, welfare and security. We have found that the nurse must take into account the interdependence that exists between child and parent to meet child's needs and promote a sense of security.
370

En revisors två roller : en studie av skillnader mellan professionella normer som granskare och rådgivare

Thelander, Maria, Olsson, Sofie January 2012 (has links)
En revisor kan inta två roller som granskare och som rådgivare. Den huvudsakliga revisorsrollen ses ofta som en extern granskare av sina klienters verksamheter och den som lämnar en slutgiltig bedömning av företaget. Därutöver finns ytterligare en roll då revisorn är engagerad i klientföretaget och bistår med tilläggstjänster i form av rådgivning gällande verksamhetens redovisning och bokföring. För att revisorn ska fylla sin funktion i samhället är dess oberoende och förtroende två viktiga grundstenar för professionen och revisionsbyråns storlek anses ha en viss inverkan på detta. En revisors två roller kan beskrivas som en balansgång mellan dennes granskningsroll respektive rådgivningsroll med en tyngdpunkt som utgörs av kärnan för revisorsprofessionen samt dess grund. Rollerna kan styras av olika faktorer och vi har valt att undersöka vad detta kan leda till för differenser utifrån professionella och sociala normer. Vår studie syftar till att belysa revisorer utifrån två perspektiv och beskriva förhållandet mellan dess två roller, som ekonomisk granskare samt som rådgivare, och studera deras agerande i varierande situationer för att få en uppfattning om det kan uppstå skiljaktigheter i handlingar och resonemang som kan förklaras med hjälp av normdifferenser. Den empiriska undersökningen har påvisat att det egentligen inte finns några större nämnvärda skiljaktigheter mellan rollerna som är över vårt medelvärde. För att ändå undersöka vårt resultat har vi använt de skiljaktigheter som påfunnits för att analysera vad de kan bero på. Vi fann att revisorn i rollen som granskare följer sina professionella normer i större utsträckning än i rollen rådgivare. I rollen som rådgivare tycks de sociala normer spela en viktigare roll än vad de gör i rollen som granskare. / An auditor can play a dual role as a reviewer and as an advisor. The primary auditor role is often seen as an external reviewer of their clients' businesses and providing a definitive assessment of the company. In addition, there is a second role when the auditor is engaged in the client´s business and provides additional services in the form of consulting regarding business accounting and bookkeeping. Independence, impartiality and trust is an important foundation of the profession and for the auditor´s function in society. The auditing firm's size is considered to have some impact on this foundation. An auditor's two roles can be described as a balancing act between its role as an advisory role with an emphasis that is the core of the auditor profession and its foundation. The roles can be controlled by different factors and we have chosen to investigate what this might lead to differences on the basis of professional and social norms. Our study aims to highlight auditors from two perspectives, and describe the relationship between its two roles, as reviewer and as an advisor, and study their behavior in various situations to get an idea if there might be differences in the actions and reasoning can be explained by using standardized differences The empirical study has shown that there really are no major significant differences between the roles that are over our established average. In order to nevertheless examine our results, we used the minor differences that were found to analyze what they can depend on. We found that the auditor in the role of reviewers follow their professional standards to a greater extent than in the role of advisor. The social norms seem to play a more important role as advisors than they do as a reviewer.

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