Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag. Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ”förenkling” används i debatten kring revision i mindre aktiebolag. Detta genom att undersöka vilka alternativ till förenkling av revisionen för mindre aktiebolag som kan finnas. Vidare är avsikten att, utifrån ett urval insatta personers åsikter kring revision, analysera styrkor och svagheter med dessa eventuella förenklingsmöjligheter. Avgränsningar: Studien är avgränsad till att behandla vilka möjligheter som finns till att den lagstadgade externa revisionen skulle kunna förenklas förutsatt att den behålls. Vidare omfattas endast förenklingsmöjligheter i mindre aktiebolag. Mindre företag definieras i likhet med EGs fjärde direktiv som företag med färre än 50 anställda, en omsättning understigande 7,3 miljoner euro och en balansomslutning understigande 3,65 miljoner euro. Vidare är studien avgränsad geografiskt till att endast omfatta möjligheter till förenkling av revision i mindre aktiebolag i Sverige. Dock har en undersökning kring hur revisionen ser ut i England, Tyskland och USA gjorts för att se om Sverige möjligen skulle kunna använda någon strategi för förenkling som dessa länder använt sig av. Genomförande: I denna studie har främst en kvalitativ metod använts, detta i form av såväl litteraturstudier som fem stycken semi-strukturerade intervjuer. De respondenter som intervjuades valdes ut på den grund att de ansågs vara väl insatta i det studerade området. Resultat: Hur en förenkling skulle kunna se ut skiftar, men utgångspunkten ser ut att vara att minska omfattningen på revisionen och därmed hålla kostnader nere. Ett antal förslag på förenklingsmöjligheter framkom vid vår studie. Ett var det tyska alternativet där antingen revisorn eller en skatterådgivare skulle kunna lämna ett utlåtande om omfattningen på den bokföringskontroll som har skett. Ett annat var förslaget om revisorsintyg, vilket används i England och USA. Vidare gavs förslag om datorstödd revision, införande av ny bolagsform i form av AB-Light, ett slopande av förvaltningsrevisionen och förenkling av revision genom förenkling av redovisningen. Sammanfattningsvis var det i två av dessa förslag, slopad förvaltningsrevision och förenklad revision genom förenklad redovisning, som styrkorna såg ut att överväga svagheterna. I respondenternas diskussion kring de olika alternativen framkom även ett förslag om obligatorisk efterfrågestyrd revision, vilket framstod som det förslag som var mest motiverat att undersöka vidare. / Background: In January 1, 1983 mandatory audit was introduced for all companies in Sweden. It is today, through the fourth EC directive, possible to exempt small companies from the requirement on auditing, and the debate about mandatory auditing in small companies in Sweden is intense. Since the turn of year 2004 there is a new body of regulations in Sweden, Revisionsstandard (RS). This as well as increased requirements on independence has intensified the debate further. According to several papers a removal of the mandatory audit is not realistic. However small- and mediumsized companies are considered to be in need of simple and suitable rules. Thus, it is relevant to examine how a suitable audit could be designed in small companies. Aim: The aim with this paper is to explain what can be considered when the concept ”simplification” is used in the debate about auditing in small companies. This is done through an investigation of which alternatives there are of simplification auditing of small companies. The intention is also to, on the basis of opinions from selected persons that is versed in the subject, analyse the strengths and the weaknesses with the possible simplification alternatives. Delimitations: This paper is delimited to consider which possibilities there are to simplify the statutory external auditing, provided that it will still be kept. Only possibilities to simplification of the auditing for small companies are considered. Small companies are defined in the fourth EC directive as companies with fewer than 50 employees, a turnover of less than 7,3 million euro and a total balance sheet of less than 3,65 euro. The paper has a geographic delimitation and does only consider the possibilities to simplification of auditing in small companies in Sweden. However there has been an investigation about how auditing is designed in England, Germany and the USA to see if Sweden possibly could use any of the strategies of simplification that these countries have used. Realization: In this paper mainly the qualitative method has been used. This as well as in form of a investigation of literature as well as five semi-structured interviews. The respondents that have been interviewed were chosen on the basis that they were considered to be versed in the examined subject. Conclusion: How a simplification could be designed is varying, but a reduction of the extent of the auditing seems to be a good start to keep the costs low. Several suggestions on how to simplify auditing were made in the paper. One of them was a German alternative where either the auditor or the tax advisor is supposed to leave an opinion about the extent of the control that has been made of the accounting. Another suggestion was a certificate of auditing, which is used in England and in the USA. Suggestions were also made about a new form of company - AB-Light, a removal of the management audit and a simplification of auditing through a simplification of accounting. In two of these suggestions, a removal of the management audit and a simplification of auditing though a simplification of accounting, were the advantages dominating the weaknesses. The respondents also came up with the proposal that the auditing should be controlled by demand but still mandatory, which appeared as the most motivated suggestion to investigate further.

The sea ice extent change and variability of the Canadian Arctic Archipelago (CAA) are quite different compared to the Arctic as a whole due to its unique geographic settings. In this thesis, the sea ice retreat processes, the connection with other Arctic regions, and the linkages to the surface radiation flux in the CAA are examined. The sea ice retreat processes in the CAA follow a four-phase process: a slow ice melt phase that usually lasts until early June (phase 1); a quick melt phase with large daily sea ice extent change which lasts close to half-a-month (phase 2); a slow melt phase that looks like slow sea ice melt or even a small ice increase that lasts another half-a-month (phase 3); and a steady ice decrease phase (phase 4). With the help of Moderate-Resolution Imaging Spectroradiometer (MODIS) data, it is identified that the quick melt in phase 2 is actually melt ponding, with melt ponds being falsely identified as open water by passive microwave. A simplified data assimilation method is then developed to improve the passive microwave sea ice concentration estimation by fusion with MODIS ice surface temperature data. The ice concentration from the analysis is found to improve the original passive microwave sea ice concentration estimation, with the largest improvements during sea ice melt. The sea ice retreat patterns in the CAA region are correlated with the sea ice retreat patterns in other regions of the Arctic. A decision tree classifier is designed to segment the sea ice retreat patterns in the CAA into several classes and classification maps are generated. These maps are effective in identifying the geographic locations that have large changes in the sea ice retreat patterns through the years. The daily progressions of the surface radiation components are described in detail. Due to the lack of multiple reflection, the percentage of shortwave radiation at the top of atmosphere that reaches the surface is influenced by the form of melt ponds over ice surface. The roles that each surface radiation component plays in forcing sea ice retreat are different in different years.

Orientador: Vera Lucia Xavier Figueiredo / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-05T19:52:33Z (GMT). No. of bitstreams: 1 Vanin_GerusaRocha_M.pdf: 746709 bytes, checksum: 53403c6eebfe0c70a8ae2ecc858338a4 (MD5) Previous issue date: 2005 / Mestrado / Educação, Ciencia e Tecnologia / Mestre em Educação

Orientador: Lauro Tatsuo Kubota / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Química / Made available in DSpace on 2018-08-27T13:04:11Z (GMT). No. of bitstreams: 1 Camargo_MaiuiNagaoLindqquerde_M.pdf: 3614340 bytes, checksum: 6d1263c93417d379a0c3010830acb5e6 (MD5) Previous issue date: 2015 / Resumo: Este trabalho visa demonstrar como o grau de redução do óxido de grafeno eletroquimicamente reduzido (ERGO) pode ser modulado dependendo das condições experimentais utilizadas para se fazer a redução eletroquímica, e como ele influencia nas propriedades eletroquímicas do material final. Esta influência pôde ser constatada por medidas eletroquímicas, de espectroscopia Raman e de fotoelétrons excitados por raios-X (XPS). Através de experimentos eletroquímicos feitos na presença da sonda de ferri/ferrocianeto de potássio, foi possível demonstrar que os eletrodos de ouro modificados com os ERGOs com maiores graus de redução se comportam eletroquimicamente de maneira similar ao não modificado, e portanto, a redução dos grupos oxigenados da superfície do material é importante para que essa similaridade seja atingida. No entanto, essa sonda não permite monitorar o balanço entre grupos oxidados e reduzidos e para fazer isso, foi escolhida uma sonda eletroativa sensível aos grupos oxigenados. Análises feitas na presença de ?-nicotinamida adenina dinucleotídeo (NADH) demonstraram que grupos funcionais oxigenados essenciais para a oxidação dessa espécie estavam diminuindo na superfície do material com o aumento do grau de redução deste. Os espectros de Raman e de XPS também confirmaram essa informação. Além disso, a capacidade adsortiva do ERGO foi testada utilizando o corante Azul de Meldola. Novamente, o grau de redução do ERGO teve papel fundamental, uma vez que interações ?-? ou eletrostáticas podem ser favorecidas entre o ERGO e o corante, dependendo do grau de redução do primeiro, implicando em propriedades distintas dos materiais frente a oxidação de NADH / Abstract: This work aims to demonstrate how the extent of reduction of the electrochemically reduced graphene oxide (ERGO) can be modulated depending on the experimental conditions used for performing the electrochemical reduction, and how it influences on the electrochemical properties of the final material. This influence can be verified by electrochemical, Raman spectroscopy and X-ray photoelectron spectroscopy (XPS) measurements. By means of electrochemical experiments carried out in the presence of the ferro/ferricyanide probe, it was possible to demonstrate that the gold electrodes modified with the ERGOs with higher extents of reduction behave electrochemically in a similar manner to the non-modified, and therefore, the reduction of the oxygenated groups on the surface of the material is important for this similarity to be reached. However, this probe does not permit the monitoring of the balance between oxidized and reduced groups and to do so, an electroactive probe sensitive to the oxygenated groups was chosen. Analyses done in the presence of ?-nicotinamide adenine dinucleotide (NADH) enabled the conclusion that the oxygenated functional groups essential for the oxidation of this species decreased on the surface of the material with the increase of the extent of reduction. The Raman and XPS spectra also confirmed this information. Apart from this, the adsorptive capacity of the ERGO was tested using the dye Meldola's Blue. Once again, the extent of reduction of the ERGO had a fundamental role, since ?-? or electrostatic interactions can be favoured to occur between the ERGO and the dye, depending on the extent of reduction of the former, leading to distinct properties of the materials regarding NADH oxidation / Mestrado / Quimica Analitica / Mestra em Química

Master's thesis deals with the design layout of the workplace in light machinery production in TOS Kuřim-OS, as. On this workplace is turning rotating parts are manufactured in the weight of 250 kg. Proposals arrangement based on how the current state and the methodology of the design layout. It is also based on the use of machines and parameters, security principles and the possibility of new premises. To evaluate the best options are proposed criteria, which are determined by the most appropriate solution. For the chosen variant is created by the project, which includes the cost of setting up an evaluation, documentation and the benefits that arise from this option for the workplace.

This thesis presents four crash test of two cars, in which always a moving vehicle strikes with fully overlaid front part into the side part (cabin for passengers) of another stationary vehicle. Crash test were carried out to detect the impact parameters for use in the road accidents analysis. Experimentally measured data and the acquisition of documentation during crash tests were therefore analyzed in an appropriate manner in order to obtain relevant impact parameters. One of the main evaluated parameters was the deformation energy that has been used for the permanent damage to vehicles. In the forensic engineering practice for analyzing vehicle impacts is as a control parameter used EES (Energy Equivalent Speed), this parameter was counted according to measured values during crash tests.

No description available.

The statistical modeling of extreme natural hazards is becoming increasingly important due to climate change, whose effects have been increasingly visible throughout the last decades. It is thus crucial to understand the dependence structure of rare, high-impact events over space and time for realistic risk assessment. For spatial extremes, max-stable processes have played a central role in modeling block maxima. However, the spatial tail dependence strength is persistent across quantile levels in those models, which is often not realistic in practice. This lack of flexibility implies that max-stable processes cannot capture weakening dependence at increasingly extreme levels, resulting in a drastic overestimation of joint tail risk. To address this, we develop new dependence models in this thesis from the class of max-infinitely divisible (max-id) processes, which contain max-stable processes as a subclass and are flexible enough to capture different types of dependence structures. Furthermore, exact simulation algorithms for general max-id processes are typically not straightforward due to their complex formulations. Both simulation and inference can be computationally prohibitive in high dimensions. Fast and exact simulation algorithms to simulate max-id processes are provided, together with methods to implement our models in high dimensions based on the Vecchia approximation method. These proposed methodologies are illustrated through various environmental datasets, including air temperature data in South-Eastern Europe in an attempt to assess the effect of climate change on heatwave hazards, and sea surface temperature data for the entire Red Sea. In another application focused on assessing how the spatial extent of extreme precipitation has changed over time, we develop new time-varying $r$-Pareto processes, which are the counterparts of max-stable processes for high threshold exceedances.

<p>Climate change, increasing demand and overuse have resulted in water stress, a condition where available water resources are not enough to meet needs, in many parts of the US. At the same time, increasing seasonal precipitation, and more intensive management practices mean subsurface drainage is expanding in the Midwest, which has resulted in significant nutrient loading to water bodies and changes to the hydrologic balance of river basins. To ensure the sustainability of water resources, it is crucial to understand how much water available, and how agricultural water use is impacted by changing weather, stress and legal conditions. Water use systems must be properly managed to ensure prosperous agricultural production, and secure water resources. The overall goal of this research is to evaluate the sustainability of groundwater resources in the US through better quantification of surface and groundwater use and the interactions with agricultural water management practices.</p> <p>Watershed-scale measures of surface water and groundwater stress were calculated to explore the spatial and temporal variability of water stress in the US. Much of the Western US, which has been in a water stress situation for 35 years (1985-2015), is shifting to increasing surface water use, but both groundwater stress and surface water stress are continuing to rise. An increase in groundwater stress has also been observed in isolated watersheds in the eastern United States. The pattern of rising surface water stress corresponds more closely to changes in water use, whereas the pattern of rising groundwater stress corresponds to changes in water supply. It has been observed that those watersheds that experienced water stress in 1985 have responded by increasing their water withdrawals from other sources, but they have not decreased their agricultural water withdrawals.  </p> <p>The decision to invest in groundwater irrigation depends on physical water availability and cost, as well as the right to use the water, as determined by groundwater doctrines. Overall, groundwater withdrawals for irrigation have increased in humid and temperate regions, and irrigation per unit area has also increased across the US. At the same time, the fraction of irrigation coming from groundwater is growing, suggesting a potential shift in the preferred water source. This is especially true in states following absolute ownership, correlative rights, and reasonable use doctrine. Correlative Rights doctrine prevalent in the western Corn Belt and Absolute Ownership doctrine (Indiana) appears to encourage increasing groundwater withdrawals during times of stress. These states increase their irrigation rate and the fraction of groundwater withdrawals for irrigation when less surface water is available.</p> <p>Subsurface drainage is common practice across vast areas of the US’ Corn Belt. Subsurface drainage can provide a better growing environment for crops, removing the excess water from the root zone and improving the trafficability of the soil. However, by lowering the water table, drainage has the potential to reduce groundwater recharge. Controlled drainage allows the user to control the water table by adjusting the height of the outlet to limit the subsurface flow during the non-growing season. To better understand the mechanism of how agricultural drainage practices influence aquifer recharge, the VIC model was utilized to represent subsurface drainage and groundwater storage in the Upper Wabash River basin. When using controlled drainage, the rate of recharge increased compared to the rate of free drainage. The mean annual difference between free drainage and controlled drainage was 16 mm/year for the 30 years study period (1983 to 2012). Controlled drainage also contributes greater stream baseflow, increasing low flows relative to free drainage. Despite excess seasonal water that requires the use of subsurface drainage, it is important to note that there have been local conflicts caused by well failures, in Indiana and neighboring states during times of drought, so the local impact of agricultural practices on groundwater is important. This dissertation increases understanding of the impact of agricultural drainage practices on water resource availability. </p>

Covid-19 pandemin blev startskottet på en oväntad samhällsförändring. På grund av pandemin ökade distansarbetet på våra arbetsplatser, samtidigt har även den psykiska ohälsan ökat och är idag en stor anledning till sjukskrivningar. I Arbetsmiljöverkets rapport presenterades det att 30% av arbetstagare upplevde arbetsrelaterad depression eller utmattningssymtom under 2020. Forskare menar att i och med teknikensutveckling och ökningen av den psykisk ohälsan, kommer samhället mötas av nya arbetsrelaterade hälsoproblem kopplade till distansarbetet. För att möta de framtida hälsoproblemen är det av vikt att undersöka olika aspekter av distansarbetet som kan ha ett samband med arbetstagares psykiska ohälsa, och vilka arbetsrelaterade faktorer som kan påverka sambandet. Syftet med denna studie är således att undersöka om det finns ett samband mellan mängden distansarbete och psykisk ohälsa samt om arbetets krav och resurser påverkar sambandet hos tjänstemän. Denna studie är en registerstudie med en kvantitativ tvärsnittsdesign. Urvalet bestod av 2835 tjänstemän från sex olika organisationer i Sverige. För att besvara studiens två forskningsfrågor har fyra linjära regressionsanalyser utförts. Forskningsfråga ett besvaras med och utan bakgrundsvariabler, likaså forskningsfråga två. Däremot inkluderas även förväxlingsvariabler i forskningsfråga två. Resultatet visar att det inte fanns något signifikant samband mellan mängden distansarbete och utmattning respektive depression, vidare förändrade arbetets krav och resurser inte resultatet. Däremot identifierades ett signifikant samband mellan utmattning respektive depression och ålder, civilstånd, arbetskrav och arbetsresurs. Utmattning och depression minskade med åldern samt när tjänstemännen befann sig i ett partnerskap. Höga arbetskrav och låga arbetsresurser visade samband med mer utmattning och depression. Slutsatsen är att det inte föreligger något samband mellan mängden distansarbete och psykisk ohälsa hos tjänstemän. Sambandet förändrades inte när arbetets krav och resurser beaktades. Fortsatt forskning kan göras genom att inkludera respondenternas upplevelse av distansarbetet under Covid-19, då data samlades in under pandemin. Genom att ta reda på om de upplevde distansarbetet som påtvingat eller inte, kan vi utröna om pandemins effekter hade påverkat resultatet. / The aim of this study was to investigate whether there is a relationship between the extent of telework and mental illness and whether job-demands and job- resources affected the relationship in white-collar workers. This is a register study with a quantitative cross-sectional design, that consisted of 2835 white collar workers from six different organisations in Sweden. To answer the study’s two reasearch questions, four linear regression analyses were performed. The analyses included background and confounding variables.The result showed that there was no significant relationship between the extent of telework and burnout or depression. Furthermore, the results did not change when job demands and resources were included. There was however a significant relationship between burnout and depression and age, marital status, job-demands and job-resources.The conclusion was that no evidence showed of a relationship between extent of telework and mental illness in white-collar workers and it did not change when job-demands and job-resources were taken into account. Further research can be done by including respondent’s experience of telework during COVID-19, as data was collected during the time of the pandemic. By finding out whether they percieved the extent of telework as forces or not, we can identify if the effects of the pandemic had affected the results.