Abstract The purpose of this essay is to shed light on why the democratic developments in Botswana and Zimbabwe, despite their many similarities, have gone in very different directions. By the time of their respective independence, both countries proclaimed themselves democratic states. However, only Botswana succeeded in the transition, while Zimbabwe soon fell back into an autocratic regime. The method used is a comparative case study. By comparing the cases Botswana and Zimbabwe in according to five selected democratic variables, this method makes it possible to explain why only Botswana succeeded. The research questions are: How have Botswana’s and Zimbabwe’s respective democratic transitions happened? What factors have influenced and guided the direction of the democratic development in Botswana and Zimbabwe? The following democratic variables will guide the comparison: “Economic development”, “Market economy”, “Strong middleclass”, “External influences” and “Political leaders dedicated to democracy”.                 The results show considerable differences between the democratic transitions of Botswana and Zimbabwe as regards all the selected democratic variables. The comparative method thus proved to be an effective tool to explain the democratic development in the two countries investigated in this case study. However, these factors potentially just scratch the surface and, in a theory-developing spirit, more democratic factors can broaden the explanation even more.

IntroduktionRevisionsbranschen anses ha utvecklats från att tidigare ha fokuserat på professionella principer och bedömningar, till att idag fokusera mer på kommersiella intressen. Hög NAS-försäljning har antytts utgöra en utmärkande faktor gällande avancemanget till partnerskapet. Vi undersöker hur konkurrensen om partnerskapet påverkar försäljningen av NAS, då den har antytts påverka revisorns arbetsutförande. NAS-försäljning är ett aktuellt ämne som nyligen har reglerats av EU vilket motiverar och aktualiserar studien.  SyfteSyftet med studien är att utforska hur partnerstrukturen i revisionsbolagen påverkar försäljningen av NAS.  MetodStudien har en kvantitativ forskningsstrategi, en deduktiv forskningsansats och är av explorativ art. Genom dokumentstudier har data från svenska noterade bolag och revisionsbyråer samlats in för två enskilda år och har med hjälp OLS-regressioner analyserats. NAS har mätts som det logaritmerade värdet av bolagens kostnader till revisionsbyrån utöver den lagstadgade revisionen. SlutsatsStudien visar på ej samstämmiga resultat då vi för år 2014 fann att ökad konkurrens om partnerskapet leder till minskad försäljning av NAS, medan inget samband upptäcktes för år 2009. Möjliga förklaringar till resultatet återfinns i Turneringsteorin, som säger att anställdas motivation och prestation kan minska vid för hög intern konkurrens. Att inget samband upptäcktes för år 2009 tyder istället på att revisorn är professionell i sin roll och agerar därmed i professionens linje. / IntroductionThere has been an evolution away from the founding values of the audit industry, which centered on professional values and judgements toward profit-minded commercial interests. High sales of NAS has been implied to be a factor that make auditors prominently conspicuous on their path to becoming a partner. We are exploring the possibility that a competitive environment affect sales of NAS, which has been suggested to impact the way the auditor works. NAS is a current topic that recently was regulated by the EU, which is a motivating factor for this study. PurposeThe purpose of this study is to explore how the audit firms’ partnership structure impacts Non-Audit Services.  MethodThis study has a quantitative research strategy and a deductive research approach that is exploratory in nature. Data from the Swedish listed firms and audit firms have been collected for two years through document studies and have been analyzed with an OLS-regression. NAS was measured as the natural logarithm of the listed firms’ cost to the audit firm beyond the statutory audit costs.  ConclusionOur study shows inconsistent results. In 2014 we found that an increased competition for the partnership leads to a decrease in sales of NAS, while in 2009, no correlation was found. The results in 2014 can be explained by the Tournament Theory, whereas the employee’s motivation and accomplishments may decrease if there is high competition within the firm. A lack of correlation in 2009, suggests a professionalism among the auditors that is in accordance with the auditing profession.

The global problems of climate change, by the emissions of CO2 have over the past decenniums, led to a development of new innovations of renewable energy technologies, with the goal to phase out fossil fuels such as coal and oil. Many forms of renewable energy have already solved part of the energy consumption problems, but there are still large energy intensive industries that rely heavily on fossil fuels. One possible renewable product that could phase out fossil fuels in these industries is the black pellet, which is a processed bioenergy product. If commercialized, the black pellet could change major parts of the industry, thus making it a radical innovation.   One alternative to produce the black pellet is by using the torrefaction technology. The torrefaction technology has a historical record of many failed introductions. The step from pilot production to full scale commercialization is problematic in many ways, especially for a smaller developer. This study is focusing on the external commercialization problems for a radical innovation, the product black pellet and the technology torrefaction. The thesis aim to understand which these external barriers are for a torrefaction developer in Sweden and to answer our research question:   “What is the industry specific external barrier for a new entry-firm to commercialize black pellet with torrefaction technology?”   The theoretical framework is structured in two parts. The first one has a broad focus of theories regarding external barriers for commercialization of radical innovations, with a focus on small- and medium size enterprises. The second part focuses on general effects of industry structure and these two parts are combined in a conceptual theoretical framework. The findings in the study are based on empirical data collected through a total of six interviews with a supplier of torrefaction and black pellet, potential customers and market experts in Sweden.   The study’s analysis combines the theoretical and empirical data together with the industrial chapter, to create an understanding of the external barriers to commercialize black pellet with torrefaction technology. From the analysis we have understood many barriers, which could be summarized in four main barriers; lack of credibility, political incitements, strategic leadership and the costs of commercialization.   The answer to our research question, regarding the industry specific external barrier within the case of torrefaction and black pellet, is that black pellet and especially the torrefaction technology suffers from a lack of credibility by the actors in the market. From this answer, we have contributed with extended theoretical insights, that failures by previous actors create an external barrier for the current and future actors in their commercialization of a new technology.

Differential protection is the unit protection system which is applied to protect a particular unit of power systems. Unit is known as zone in protection terminology which is equivalent to simple electrical node. In recent time, low impedance current differential protection schemes based on percentage restrained characteristics are widely used in power systems to protect busbar systems. The main application issue of these schemes is mis-operation due to current transformer (CT) saturation during close-in external faults. Researchers have suggested various solution of this problem; however, individually they are not sufficient to puzzle out all mis-operational scenarios. This thesis presents a new bus differential algorithm by defining alternative partial operating current characteristics of a differential protection zone and investigating its performance for all practical bus faults. Mathematical model of partial operating current and operating principle of the proposed bus differential relay are described in details. A CT saturation detection algorithm which includes fast and late CT saturation detection techniques is incorporated in relay design to increase the sensitivity of partial operating current based internal-external fault discriminator for high impedance internal faults. Performance of the proposed relay is validated by an extensive test considering all possible fault scenarios.

Firms' use of external labor arrangements (ELAs), such as temporary, contract and seasonal workers, has become increasingly prevalent over the last two decades. Despite the increasing importance of this phenomenon, little is known about firms' reasons for using ELAs. Most research to date has been exploratory, using qualitative methods or archival data not well suited to the constructs. The result of this research has been a long and often contradictory list of proposed antecedents of ELA use. In this study, I tested the ability of the transaction costs theory to predict when firms will fill a given job using an ELA rather that a permanent employment relationship. According to this theory, three characteristics of the job will determine whether the job will be filled using an ELA: transaction-specific investment, likelihood of repetition, and uncertainty of performance. Firms will be less likely to staff a given job using an ELA when the job requires investment in idiosyncratic skills, when the firm is likely to require a person with that set of skills regularly, and when performance in that job is difficult to measure.

Acute effects of a pulsed external electric field (PEEF) at 20 V/cm and a d.c. EEF at 90 V/cm on light transmittance in an isolated compound crayfish nerve was measured. In a third series, the nerve was pre-treated with the Na+ channel blocker tetrodotoxin (TTX). A PEEF produced an irreversible increase in the variation of light transmittance in normal nerves but a reversible increase in TTX treated nerves. This data was statistically insignificant. The d.c. EEFs produced a reversible and statistically significant enhancement of variation in light transmittance in both untreated and TTX-treated nerves. The findings may be due to either (1) an alteration in the ion/fluid flux within the nerve or (2) a physical alteration of protein molecules in the membranes.

The effects of external electric fields (EEF) on brain activity in anesthetized rats were studied. The field strengths used, 9 kV/m and 5 kV/m, both D.C. and A.C. (60Hz) were in the range of those measured beneath current overhead transmission lines. Brain activity was monitored from surface electrodes and from electrodes stereotaxically implanted in the posterior-lateral portion of the hypothalamus. It was found that 9 kV/m and 5 kV/m EEF's both D.C. and A.C. brought about statistically significant changes in hypothalamic activity, however, the effects were bi-directional, (i.e. increases and decreases). Only seven of the 60 animals exposed showed changes in the EEG recorded with surface electrodes. The data clearly indicate that (1) anesthetized animals do respond to a change in the external electric field around them, (2) the hypothalamus may contain special electro-receptors that, in turn, may alter various other physiological processes, and (3) the data indicates the need for further research to help government agencies to establish more adequate safety guidelines.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Export legal regulation of the European Union as a part of common trade policy The thesis focuses on export of goods from EU to third countries, its legal regulation on both primary and secondary level and its display in the Czech legal regulation. Subsequently, the legal regulation is compared to export legal regulation of WTO. The aim of this comparison is to find out, whether there are any conflicts between EU and WTO regulations. Hypothesis consists of two thoughts: a) Legal regulation of export of goods as a part of EU common trade policy is embedded in EU law in detail. Export of goods is regulated (special) or banned in comparison to the regular export regime in certain cases; b) EU legal regulation of export of goods is in compliance with WTO legal regulation of export of goods. The descriptive, analytical (in part related to EU legal regulation) and comparative (in part related to WTO export regulation) methods were used when verifying the hypothesis. The thesis consists of two main parts. The first one aims to describe and analyze the EU common trade policy in relation to export of goods and its display in primary and secondary law. The aspects of common trade policy as an external activity is described as well. Based on this analysis, the thesis concludes that hypothesis "a)" is true and...

Title: Comparison of the heart rate values and external performance is based on selected field tests determining maximal heart rate in cycling of cyclist and triathletes Objectives: Objective of thesis is to determine the values of maximal heart rate and external performance from selected field tests in cycling and compare them with one another. Methods: Five cyclist were measured in field tests and acquired results were used to create the graphs and tables. Data were obtained by cycling performance meter Powertap and cycle computer Garmin Edge 500. For the analysis of the measured data was used software Garmin Connect. Results: Based on the results of thesis it can be stated, that the measurement turn out as we expected. The difference of maximal heart rate between test-A and test-B is differed by 3-5 beats, which is not decisive. Both tests can be used for determine maximal heart rate. These tests are suitable for measuring the performance of athletes. Maximal heart rate is not in present an important indicator for training of fitness of individual. For training I would suggest to take a test of lactate curve in the laboratory. Keywords: cycling, external performance, heart rate, terrain test, Powertap