The Mount Isa and May Downs Faults are part of a network of significant faults that define, control, or partition deformation in the Early to mid-Proterozoic Mount Isa Inlier. The middle Proterozoic deformation history includes at least two extensional basin-forming events (Leichhardt Superbasin: ~1800 Ma to ~1700 Ma and Isa Superbasin: ~1700 Ma to ~ 1600 Ma) and a major protracted contractional orogenic event (Isan Orogeny: ~1585 Ma to ~ 1500 Ma). Uplift between the Mount Isa and May Downs Faults during the Isan Orogeny has exposed mid to upper amphibolite facies rocks of the structurally deeper levels of the early rift systems. Also exposed is the Sybella Granite, a composite batholith of variably deformed gneissic granite, which, at ~1660 Ma, is broadly coeval with inception of the Isan Superbasin basin. Two prevailing kinematic models had been proposed for the fault systems during Isan Superbasin formation. The traditionally accepted model involves episodic E-W or NW-SE extension with the N-S Mount Isa Fault, but Southgate et al (2000b) presented an alternative sinistral strike-slip model in which the May Downs Fault acted as a releasing bend fault associated with motion on the Mt Isa Fault. In the Southgate model, the Sybella Granite was interpreted as syn-tectonically filling the dilational releasing bend. This study provides a detailed structural analysis of the 100 km by 40 km area west of Mount Isa City lying between the Mount Isa and May Downs Faults. The aim was to resolve a number of outstanding issues, including those outlined above. The resultant 1:250 000 structural map of the area is based on: reconnaissance-scale mapping; aerial photography, satellite, magnetic and radiometric image interpretation; field observations at locations throughout the area; and local detailed mapping (1:12000 scale or less). The mapping and associated geometrical analysis of the area has shown that the Sybella Batholith consists of two granite sills and a more globular body of microgranite. The deepest, gneissic, sill is up to 5 km thick and was emplaced at about 15 km below the basal Mount Isa Group unconformity (palaeosurface). The other, less deformed, sill formed higher in the crust, and the microgranite intruded to within 1-2 km of the palaeosurface. The two sills are located between two major fault systems (Mount Isa and May Downs Faults) that developed from inherited basin margin faults. The fault systems dip toward each other and the rocks between them have been folded into a single large antiform and uplifted as a wedge. Previous interpretations of the area have suggested that the batholith consists of a single sill folded by tighter, shorter wavelength folds. A cross-sectional reconstruction of the study area suggests that thin-skinned processes dominated much of the Isan Orogeny, contrary to previous interpretations. A three-dimensional reconstruction of the area, evaluated by comparing the predicted strain and amount of shortening with measured strain and shortening estimates, suggests deformation was driven by a rigid block to the west of the May Downs Fault moving toward the northeast. In the restored pre-Isan geometry, both the margins of the lowermost gneissic granite sill and its immediate country rocks have a strong, horizontal, layer-parallel, shear foliation with top-to-the-east asymmetry. The fabrics are strongly constrictional and 2 Abstract the stretching lineation trends east-west. Field observations and thin sectional analysis of these fabrics provide positive evidence that the Sybella Batholith was syn-tectonically emplaced in a basin-forming environment. A kinematic model is presented to show that these features are consistent with granite emplacement into a dilational jog in a sub-horizontal shear zone with a top-to-the-east shear sense. A component of east-west directed horizontal simple shear across the dilating zone explains the strongly constrictional fabrics in the granite. Under these conditions significant north-south shortening in the deforming zone leads to the initiation of folds parallel to the stretching direction (as observed). The shear zone into which the granite was emplaced developed at about fifteen kilometres depth and was probably at or near the brittle-ductile transition. The consistent shear sense, very high strains and implied 30 km of translation required to accommodate the sill indicates that this was a major crustal structure, rather than a simple detachment at the brittle-ductile transition in a crustal pure shear extension. The results are consistent with the east-west extensional model for basin development and totally inconsistent with the sinistral strike-slip model.

Made available in DSpace on 2014-12-17T14:55:12Z (GMT). No. of bitstreams: 1 LeonardoAC_TESE.pdf: 2904145 bytes, checksum: 71e85899a3f895d52ccee194769fd506 (MD5) Previous issue date: 2013-07-11 / In academia, it is common to create didactic processors, facing practical disciplines in the area of Hardware Computer and can be used as subjects in software platforms, operating systems and compilers. Often, these processors are described without ISA standard, which requires the creation of compilers and other basic software to provide the hardware / software interface and hinder their integration with other processors and devices. Using reconfigurable devices described in a HDL language allows the creation or modification of any microarchitecture component, leading to alteration of the functional units of data path processor as well as the state machine that implements the control unit even as new needs arise. In particular, processors RISP enable modification of machine instructions, allowing entering or modifying instructions, and may even adapt to a new architecture. This work, as the object of study addressing educational soft-core processors described in VHDL, from a proposed methodology and its application on two processors with different complexity levels, shows that it s possible to tailor processors for a standard ISA without causing an increase in the level hardware complexity, ie without significant increase in chip area, while its level of performance in the application execution remains unchanged or is enhanced. The implementations also allow us to say that besides being possible to replace the architecture of a processor without changing its organization, RISP processor can switch between different instruction sets, which can be expanded to toggle between different ISAs, allowing a single processor become adaptive hybrid architecture, which can be used in embedded systems and heterogeneous multiprocessor environments / No meio acad?mico, ? comum a cria??o de processadores denominados did?ticos, voltados para pr?ticas de disciplinas de hardware na ?rea de Computa??o e que podem ser utilizados como plataformas em disciplinas de softwares, sistemas operacionais e compiladores. Muitas vezes, tais processadores s?o descritos sem uma ISA padr?o, o que exige a cria??o de compiladores e outros softwares b?sicos para prover a interface hardware/software dificultando sua integra??o com outros processadores e demais dispositivos. Utilizar dispositivos reconfigur?veis descritos em uma linguagem do tipo HDL permitem a cria??o ou modifica??o de qualquer componente da microarquitetura, ocasionando a altera??o das unidades funcionais do caminho de dados que representa a parte operativa de um processador, bem como da m?quina de estados que implementa a unidade de controle do mesmo conforme surgem novas necessidades. Em particular, os processadores RISP possibilitam a altera??o das instru??es da m?quina, permitindo inserir ou modificar instru??es, podendo at? mesmo se adaptar a uma nova arquitetura. Este trabalho aborda como objeto de estudo dois processadores did?ticos soft-core descritos em VHDL com diferentes n?veis de complexidade de hardware adaptados a uma ISA padr?o a partir de uma metodologia proposta sem provocar aumento no n?vel de complexidade do hardware, ou seja, sem o acr?scimo significativo da ?rea em chip, ao mesmo tempo em que o seu n?vel de desempenho na execu??o de aplica??es permanece inalterado ou ? aprimorado. As modifica??es tamb?m permitem afirmar que, al?m de ser poss?vel substituir a arquitetura de um processador sem alterar sua organiza??o, um processador RISP pode alternar entre diferentes conjuntos de instru??o, o que pode ser expandido para altern?ncia entre diferentes ISAs, permitindo a um mesmo processador se tornar uma arquitetura h?brida adaptativa, pass?vel de ser utilizada em sistemas embarcados e ambientes multiprocessados heterog?neos

Submitted by Cláudia Bueno (claudiamoura18@gmail.com) on 2016-04-05T17:29:19Z No. of bitstreams: 2 Tese - Maria Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-04-06T11:11:10Z (GMT) No. of bitstreams: 2 Tese - Maria Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-04-06T11:11:10Z (GMT). No. of bitstreams: 2 Tese - Maria Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2006-09-16 / Two experiments were carried out to evaluate the use of quaternary ammonia on Salmonella Enteritidis inoculated in eggshell and its penetration capacities, verify the ability to infect the egg inoculated in eggshell, determine embryo mortality, infect hatched chicks and affect incubation parameters of two broiler lines. A total of 302 and 290 fertile eggs of Ross and ISA Label, respectively, were distributed in six treatments: eggs sanitized with placebo (Treatment 1- PC) quaternary ammonia inoculated with Salmonella Enteritidis (Treatment 2-PI); eggs non-sanitized and inoculated placebo (Treatment 3- NPC) with Salmonella Enteritidis (Treatment 4- NPI); eggs inoculated in allantoidal cavity with placebo (Treatment 5-CAC) or Salmonella Enteritidis (Treatment 6- CAI). Immediately after inoculation, the eggs were hatched and embryo mortality was evaluated after 96, 432 and 528 hours. The qualitative results were analyzed by non-parametric tests of chi-square and Kruskall-Wallis. The incubation parameters were not affected when the pathogen was inoculated in eggshell. It was observed that Salmonella Enteritidis inoculated in allantoidal cavity determined late embryo mortality in fast 17,02% and slow growing 13,04% lines, and eggs inoculated in allantoidal cavity originated chicks with high frequency of intestinal colonization by Salmonella Enteritidis of 76,67% and 26,67% Ross and ISA Label, respective. / Foram conduzidos dois experimentos para avaliar os efeitos de quaternários de amônia sobre Salmonella Enteritidis inoculados na casca e a capacidade de penetração deste patógeno na casca e para verificar sua habilidade em infectar os ovos inoculados pela casca e cavidade alantóide, determinar mortalidade embrionária, infectar os pintos eclodidos e afetar os parâmetros de incubação em duas linhagens de frango de corte. Utilizaram-se, respectivamente, 302 e 290 ovos férteis das linhagens Ross e ISA Label, distribuídos em seis tratamentos: ovos sanitizados e inoculados com o placebo (tratamento 1- PC) ou com quaternários de amônio inoculados na casca com Salmonella Enteritidis fagotipo 4 (tratamento 2-PI); ovos não sanitizados e inoculados na casca com placebo (tratamento 3-NPC) ou com Salmonella Enteritidis (tratamento 4-NPI); ovos inoculados na cavidade alantóide com placebo (tratamento 5-CAC) ou com Salmonella Enteritidis (tratamento 6-CAI). Imediatamente após a inoculação, os ovos foram incubados e a mortalidade embrionária avaliada após 96, 432 e 528 horas. As respostas qualitativas foram analisadas pelos testes não paramétricos de qui-quadrado e de Kruskal-Wallis. Constatou-se que a sanitização dos ovos não eliminou a Salmonella Enteritidis inoculada na casca sendo que o agente manteve-se viável na casca durante todo o período de incubação e migrou para o interior dos ovos em três das 20 amostras analisadas. Os parâmetros de incubação não foram afetados quando o patógeno foi inoculado na casca. Constatou-se também que a Salmonella Enteritidis inoculada na cavidade alantóide determinou mortalidade embrionária tardia nas linhagens Ross de 17,02% e ISA Label de 13,04%, assim como os ovos inoculados nesta cavidade originaram pintos com maior freqüência de colonização intestinal pela Salmonella Enteritidis de 76,67% e 26,67% para Ross e ISA Label, respectivamente.

Introdução: A Organização Mundial da Saúde sugere que as recomendações alimentares para populações devem basear-se em alimentos ao invés de nutrientes. No entanto, devem levar em consideração, que os indivíduos não consomem nutrientes ou alimentos isoladamente e sim refeições compostas por uma variedade de alimentos. Objetivo: Identificar os padrões alimentares do café da manhã, almoço e jantar da população adulta e idosa do município de São Paulo e caracterizá-los de acordo com variáveis socioeconômicas, demográficas e antropométricas. Métodos: Foram utilizados dados secundários do estudo transversal de base populacional ISA-Capital 2008 de adultos e idosos (n=1102). O consumo alimentar foi estimado pelo Multiple Source Method considerando dois recordatórios de 24 horas. A partir dos grupos de alimentos de cada refeição aplicou-se análise fatorial por componentes principais (rotação varimax) para derivar os padrões alimentares. Calcularam-se os escores fatoriais, que foram então utilizados para agrupar os indivíduos através da análise de agrupamento. Adicionou-se um grupo com os indivíduos que não realizaram a refeição para cada uma das análises. Os grupos foram caracterizados segundo sexo, faixa etária, renda familiar per capita e estado nutricional. Admitiu-se nível de significância de 0,05 e para caracterização dos grupos considerou-se uma diferença de escore padronizado em pelo menos |0,5| com relação à amostra geral. Resultados: Identificou-se prevalência de 5,6 por cento de omissão do café da manhã, 3,6 por cento do almoço e 12,8 por cento do jantar. Quanto aos que realizaram as refeições, identificaram-se três padrões do Café da Manhã: Saudável, Tradicional e Lanche; quatro padrões do Almoço: Tradicional, Salada, Suco Adoçado e Ocidental; e quatro padrões do Jantar: Café com Leite e Pão, Transição, Tradicional e Sopa e Frutas. Os grupos de indivíduos associados a idosos apresentaram aderência ao café da manhã Saudável, almoço Salada e jantar Sopas e Frutas. Aqueles associados a homens e adultos em geral omitiram o café da manhã e aderiram ao almoço Ocidental e jantar Transição. Os grupos associados a apenas homens aderiram a café da manhã e almoço Tradicional. Aqueles associados a somente adultos apresentaram aderência ao almoço Suco Adoçado. E associados a mulheres aderiram a um jantar Café com Leite e Pão. Grupos associados à baixa escolaridade aderiram a um jantar Sopa e Frutas, e os de escolaridade elevada aderiram a café da manhã Lanche e Omissão do mesmo; e padrão de almoço ocidental. Grupos associados com indivíduos de baixa renda aderiram ao almoço tradicional. Conclusão: Os resultados encontrados no presente estudo indicam que padrões alimentares identificados de acordo com a refeição discriminam bem o consumo alimentar, salientando peculiaridades que não são encontradas em análises globais. E a associação entre a aderência a esses padrões e fatores demográficos e socioeconômicos sugere a existência de públicos-alvo para o planejamento e execução de políticas públicas em alimentação e nutrição. / Introduction: The World Health Organization suggests that dietary recommendations for populations should be based on foods rather than nutrients. However, individuals do not consume foods or nutrients in isolation but meals with variety of foods. Objective: To identify dietary patterns from breakfast, lunch and dinner of the adult and elderly population in São Paulo and characterize them according to socioeconomic, demographic and anthropometric variables. Methods: Data from cross-sectional population-based ISA Capital 2008 of adults and elderly (n = 1102) was used. Dietary intake was estimated by Multiple Source Method considering two 24-hour recalls. Principal component factor analysis (varimax rotation) was used to derive dietary patterns for each meal. Factor scores were calculated and then used in the cluster analysis. Individuals that skipped the meal were added as an extra cluster. The groups were characterized by gender, age, family income and nutritional status. Significance level of 0.05 was assumed for the groups characterization it was considered a difference of standardized score of at least | 0.5 | with respect to the overall sample. Results: We found omission prevalence of 5.6 per cent for breakfast, 3.6 per cent for lunch and 12.8 per cent for dinner. Three patterns of breakfast were identified: Healthy, Traditional and Snack; four patterns to lunch: Traditional, Salad, Sweetened Juice and Western; and four patterns to dinner: Coffee with Milk and Bread, Transitional, Traditional and Soup and Fruits. The groups of individuals associated with the elderly showed adherence to Healthy breakfast, Salad lunch and Soups and Fruit dinner. The groups that were associated with adult and men skipped breakfast and adhered to the Western lunch and Transition dinner. The groups associated with only men showed adherence to Traditional breakfast and lunch. The groups associated with only adults showed adherence to Sweetened Juice lunch. The groups associated with women showed adherence with Coffee with Milk and Bread dinner. The groups associated with low education adhered to Soup and Fruits dinner, and the groups associated with high school skipped breakfast and they adhered to Snack breakfast and Western breakfast. Groups associated with low-income individuals adhered to Traditional lunch. Conclusion: The results of this study indicate that dietary patterns identified by meal discriminated food consumption very well, highlighting peculiarities that a global analysis cannot show. And the adherence to meal patterns associated with socioeconomic and demographic factors suggest there is evidence of risk groups and possible public policies related to health diet.

Sedan den 1 januari 2011 är det obligatoriskt för revisorer i Sverige att tillämpa de internationella redovisningsstandarderna som återfinns i ISA. Standarderna syftar till att upprätthålla revisionskvalitet, stabilitet och transparens i finansiella rapporter. De företag som omfattas av revisorskravet och har ett varulager som anses vara av väsentlighet för de finansiella rapporterna ska årligen kontrollinventeras av revisorn. Till följd av covid-19-pandemin infördes smittförebyggande restriktioner som begränsade fysiska möten, såväl arbetsrelaterade som privata. Det kunde tänkas att revisorernas utförande av kontrollinventeringar av varulager påverkades av de avvikande omständigheterna. Forskning gällande revisorers utförande av kontrollinventeringar av varulager under avvikande omständigheter fanns inte i stor utsträckning vid tidpunkten för denna studie.  Syftet med studien är att öka förståelsen för hur revisorer genomför kontrollinventeringar av varulager under avvikande omständigheter för att upprätthålla tillförlitlighet i de finansiella rapporterna. För att uppnå syftet har den empiriska insamlingen i studien främst utgått från ISA 501. Standarden redogör för granskningsåtgärder vid utförandet av kontrollinventeringar av varulager och kräver revisorns fysiska närvaro för att säkerställa tillräcklighet och ändamålsenlighet i bevisinsamlingen. En kvalitativ forskningsstrategi tillämpades i genomförandet av studien och empiriska data har insamlats genom intervjuer. Respondenterna som deltog i studien är 13 yrkesverksamma revisorer från sex olika orter i Sverige.  Studien visar att revisorernas möjlighet att genomföra kontrollinventeringar vid rätt tidpunkt inte påverkats till följd av de avvikande omständigheter som uppstått på grund av covid-19-pandemin. Däremot har tillvägagångssättet anpassats med hänsyn till de smittförebyggande restriktioner som varit gällande vid perioden för kontrollinventeringarna. Flera av kontrollinventeringarna har genomförts digitalt via videosamtal. Samtliga granskningsåtgärder som framgår av ISA 501 har vidtagits oavsett om revisorn varit fysiskt närvarande vid kontrollinventeringar eller utfört dem på distans. Även om revisorn har kunnat genomföra alla granskningsåtgärderna har möjligheten att använda de mänskliga sinnena begränsats i och med att kontrollinventeringarna skett genom en mobil- eller datorskärm. En orsak till svårigheter som uppkommit vid digitala kontrollinventeringar är tekniska problem i form av bland annat bristfällig internetuppkoppling. Faktorer som är avgörande för om revisorns fysiska närvaro ses som nödvändig vid kontrollinventering av varulager är kundkännedom, varulagrets storlek och typ av lagerartiklar. Dessa faktorer kan påverka om revisonsbevisen som insamlas vid digitala kontrollinventeringar anses vara tillförlitliga. / Since January 1st, 2011, it is mandatory for auditors in Sweden to comply with the international auditing standards ISA. The standards aim to maintain audit quality, stability and transparency in financial reports. Companies that are covered by the auditor requirement and have inventories that are of materiality to the financial statements must annually be inventoried by the auditor. As a result of the covid-19 pandemic, restrictions were introduced and limited the possibilities to arrange private and work-related in-person meetings. It's conceivable that the auditors' accomplishment of inventory controls was affected by the deviating circumstances. Research regarding auditors’ performances of inventory controls during deviating circumstances did not exist to a wide extent at the time this study was conducted.  The purpose of the study is to increase the understanding of how auditors accomplish inventory controls during deviating circumstances to maintain reliability in the financial statements. To fulfill the purpose, the empirical collection in the study has primarily been based on ISA 501. The standard accounts for audit measures for the accomplishment of inventory controls and requires the auditor’s physical presence to ensure adequacy and appropriateness. A qualitative research strategy was adopted in the course of the study and the empirical data was collected through interviews. The respondents who participated in the study were 13 professional auditors from six different locations in Sweden.  The study shows that the auditors' possibilities to perform inventory controls at the right time were not affected by the covid-19 pandemic. However, the approach has been adapted to the restrictions that were in force during the period of the inventory controls. Several of the inventory controls have been performed digitally through video calls. All audit measures set out in ISA 501 have been performed regardless of whether the auditor has been physically present during the inventory controls or performed them remotely. Although the auditors have been able to perform all the audit measures, their possibilities have been limited, as the human senses could not be used to the same extent through a mobile or computer screen. One of the arisen difficulties with digital inventory controls is technical issues in the form of, among other things, insufficient internet connection. Factors that are crucial for whether the auditor's physical presence is considered necessary in inventory controls are customer knowledge, the size of the inventory and the type of inventory items. These factors can decide if the audit evidence collected during digital inventory controls can be considered reliable.

This diploma thesis is about design of implementation of the ISA-95 standard for model of distillation column. The thesis consists of two parts, theoretical part and empiric part. In theoretical part, based on scientific literature there are defined terms about regarding standard ISA-95 in which are described individual models of standard ISA-95. Next chapter of diploma thesis is focused on FactoryTalk Services Platform, in which are introdced applications made by RockWell Automation, which are applied for this standard. Then there is description of distilation and model of distilation column. Last chapter of theoretical part is focused on industrial EtherNet/IP. This chapter blends into empiric part. In the next chapter of empiric part, there is design of implementation of standard ISA-95 using applications made by Rockwell Automation. Next chapter is focused on realization of the desing. Chapter of empiric part evaluates the entire project.

Dagens revisionsbransch är stöpt ur företagsskandaler och har under drygt hundra år utvecklats. Många revisionsbyråer har kommit och gått och det samma gäller reglering kring yrket. ISQC 1 är en standard som började gälla i Sverige under 2009 och som ställer krav på att revisionsbyråerna har kvalitetskontrollsystem. Men hur ser egentligen efterlevnaden av denna standard ut i olika revisionsbyråer? I studien tittar vi närmare på två grupper, Big 4 och smårevisionsbyråer. Syftet med studien är att undersöka och jämföra kvalitetskontrollerna i revisionsprocessen hos revisionsbyråer av olika storlek. För att kunna genomföra detta tittar vi i uppsatsen närmare på likheter och skillnader i byråernas kvalitetskontrollsystem. Detta för att analysera om några eventuella samband finns i termer av kvalitetskontroll mellan de olika byråerna beroende på deras storlek samt försöka förklara vad dessa samband kan bero på. Studien utförs med en induktiv ansats och har subjektiva förtecken. Forskningen bedrivs på ett kvalitativt sätt med hjälp av ett intervjuförfarande av två revisorer från Big 4 och fem revisorer från små byråer som utgör uppsatsens empiri. Det görs också en kompletterande studie av samtliga ur Big 4:s “transparency reports”, vilket är ett dokument där respektive byrå beskrivit sina system för kvalitetssäkring. För ökad förståelse görs en dataanalys på samtliga intervjuer, indelade i en mönsterkodning per grupp. Uppsatsen innefattar även en referensram med tidigare forskning kring olika delar inom ISQC 1 och revisionskvalitet samt kring det teoretiska perspektivet vilket är utifrån den institutionella teorin med inriktning på tvingande-, mimetisk och normativ isomorfismer. I studiens analys och slutsatser framgår att Big 4 har ett egenutvecklat större digitalt system, medan små revisionsbyråer istället har enklare lösningar som policys och kvalitetshandböcker för att uppfylla kraven i ISQC 1. Big 4 har tydliga befattningar avseende ansvar, medan små byråer har mer decentraliserad struktur kring ledningsansvar för kvalitet. Något som är gemensamt för båda grupperna är dock att den påskrivande revisorn har huvudansvaret vid pågående uppdrag. Yrkesetiska krav är något som båda grupper följer, men där Big 4 även interagerar egna etiska värderingar utöver de krav som ställs på IESBA. Oberoendet är något som är otroligt viktigt för samtliga revisorer och som genomsyrar hela deras arbete. Accepterandet av nya kunder är den del som skiljer sig mellan grupperna i denna kategori då Big 4:s acceptans sköts centralt i Stockholm, medan små revisionsbyråer gör det lokalt. Vid bibehållandet av kundrelationer sker det dock lokalt både hos Big 4 och små revisionsbyråer. Big 4 och små revisionsbyråer har liknande krav vid anställande av ny personal och även vid vidareutbildning av befintlig. Hur uppdragen utförs är också likt mellan grupperna då båda har revisionsprogram att följa, även om dessa är inköpta av små revisionsbyråer och egenutvecklade av Big 4. Stora skillnader finns mellan Big 4 och små revisionsbyråer vid övervakning då Big 4 har godkända interna kontroller, varför FAR och RI inte behöver kontrollera enskilda revisorer, medan små revisionsbyråers revisorer blir individuellt kontrollerade av FAR eller RI. Oavsett omfattning på byråns kvalitetskontrollsystem eller storleken på revisionsbyrån uppnås ändå kraven i ISQC 1.

The previous audit report has been considered too standardized which has led to debates about its value and relevance as it was considered to have no direct connection to the company. With the financial crisis and audit scandals as a catalyst in the early 2000s, the process to create a new audit report was initiated. This resulted in that IAASB implemented a number of new standards that would affect the form of the auditor's report but also the content in 2016. One of these new standards was ISA 701, which infer that all listed companies must communicate Key Audit Matters. The purpose of this part of the audit report is to provide stakeholders with more qualitative information about the audit and entity specific information. Discussions have taken place as to whether KAM works in practice to provide relevant information that is unique to the company and thus increase the audit report's value and relevance. Some believe that KAM will generate more entity specific information, while others express that there may be reason to assume that the new section will be a new standardized part of the new audit report.  The purpose of this study is to examine the direction of development for communication of KAM in a Swedish context. Furthermore this study aims to examine whether there is a direction of development with elements of tendencies towards a standardization of KAM. To examine the purpose of the study, a random sample of 100 companies operating in the regulated market was conducted. The audit reports have been studied with the help of an content analysis for the period 2016–2020. The study seeks support in agent theory, institutional theory but also previous research on structure and KAM in analysis of the direction of development for KAM.  The study can provide support for a direction of development that has tendencies towards standardization in the form of a uniform structure regarding its length and how many KAMs that are communicated. Nevertheless, the study can also support a direction of development with a lack of standardization regards to the communicated KAM company-specific character that has been relatively unchanged during the period. Taking into account the observations made by the study, the study cannot draw unequivocal conclusions that there is a direction of development with tendencies towards standardization of the communication of KAM for Swedish companies. / Den tidigare revisionsberättelsen har ansetts vara alltför standardiserad vilket har lett till debatter kring dess värde samt relevans då den saknar direkt anknytning till företaget. Med finanskrisen och revisionsskandaler som katalysator i början av 2000-talet initierades arbetet för att skapa en ny revisionsberättelse. Detta resulterade i att IAASB implementerade ett antal nya standarder som skulle komma att påverka revisionsberättelsens utformning men även innehåll år 2016. En av dessa nya standarder var ISA 701 som innebär att bolag som verkar på en reglerad marknad ska kommunicera Särskilt Betydelsefulla Områden (SBO). Syftet med denna del i revisionsberättelsen är att tillgodose intressenter med mer kvalitativ information om revisionen och företagsspecifik väsentlig information. Diskussioner har förts hur SBO verkar i praktiken för att tillgodose relevant information som är unik för företaget och på så sätt öka revisionsberättelsen värderelevans. Somliga anser att SBO kommer att generera mer företagsspecifik information medan andra uttrycker att det kan föreligga skäl att anta att nya avsnittet blir en ny standardiserad del i den nya revisionsberättelsen.  Syftet med denna uppsats är att undersöka utvecklingsriktningen för kommunikationen av SBO i en svensk kontext. Vidare syftar denna uppsats studera om det föreligger tendenser till att det sker en standardisering av kommunikationen av SBO. För att undersöka studiens syfte genomfördes ett slumpmässigt urval på 100 stycken bolag som verkar på den reglerade marknaden varav revisionsberättelser studerades genom en innehållsanalys för perioden 2016–2020. Studien söker stöd i agentteorin, den institutionella teorin men även tidigare forskning om struktur och SBO vid analys om SBO utvecklingsriktning.  Studien kan ge stöd för en utvecklingsriktning som har tendenser till standardisering i form av en enhetlig struktur gällande dess längd och hur många SBO som kommuniceras. Likafullt kan studien stödja en utvecklingsriktning med en avsaknad av standardisering med avseende till de kommunicerade SBO företagsspecifika karaktär som har varit relativt oförändrad under undersökningsperioden. Med beaktning till de observationer som studien frambringat kan denna studie inte dra entydiga slutsatser om det föreligger en utvecklingsriktning med tendenser till standardisering av SBO för svenska bolag.

Syftet med denna studie är att skapa förståelse för hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter. Forskningsstrategin är av kvalitativ art med en abduktiv ansats och grundas i den hermeneutiska forskningstraditionen. Den empiriska undersökningen utgörs av semistrukturerade intervjuer som sedan tolkas och kopplas till tidigare forskning och relevanta teorier för att besvara studiens forskningsfrågor. Studiens resultat visar hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter, genom en modell med tre faser. Ingen större skillnad på revisionsmetod kan urskiljas genom den empiriska undersökningen. Studien kommer även fram till att IAS 40 medför högre krav på revisorers kunskap på grund av att det verkliga värdet är av större väsentlighet och risk, samt innebär mer subjektiva bedömningar av antaganden och indata. I studiens teoretiska resultat återfinns tre-fas-modellen för revision av verkligt värde på förvaltningsfastigheter samt skillnaden mellan full värdering och skrivbordsvärdering. Det praktiska resultatet för studien består av förslag till förändring av ramverk kring området. Som förslag till vidare forskning på området rekommenderar författarna att undersöka varför de oerfarna revisorerna har en mindre positiv syn på verkligt värde. Även latent skatt inom fastighetsbolag belyses som ett område med möjlighet till vidare forskning. / The purpose of this study is to create an understanding of how auditors audit fair value of investment properties. The research strategy is of qualitative nature, with an abductive research approach and is based on the hermeneutical research tradition. The empirical study is based on semi-structured interviews which are then interpreted and linked to previous research and relevant theories to answer the study’s research questions. The study shows how the auditors proceed during the audit of fair value of investment properties, through a model with three phases. No big difference of audit methodology can be identified through the empirical study. The study also concludes that IAS 40 results in higher demands on auditors' knowledge due to the major importance and risk that fair value brings, which means more subjective assessments of assumptions and inputs. The study's theoretical contributions include a three-phase model for the audit process of fair value of investment properties and the difference between a full valuation and a desktop valuation. The practical contribution of the study consists of proposals for change in the framework. As suggestions for further research in this area, the authors suggest why the inexperienced auditors have a less positive view of fair value. Also deferred taxes in real estate is highlighted as an area of opportunity for further research.

Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.   The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complexity within the auditing industry is still very diffuse and unidentified. Though many of the smaller companies choose to be audited, regulations like ISA are too large for this type of company. We are using interviews to achieve the aim of the study and the legitimacy theory and stakeholder theory to explain complexity. In order to identify where in the process the complexity is perceived, we are basing the research on the audit process.   The result of the study shows that it is challenging to define complexity when conducting an ISA based audit on less complex entities. Although, the results show that complexity exists, or at times, ‘ill-fit’, with ISA for these entities. Thus this thesis finds that there is an increasing demand amongst auditors for a new standard for these entities. The study attempts to contribute with an explanation of complexity, and our expectations are that future research will continue exploring this area. / Tidigare forskning har fokuserat på att finna anledningen till varför de mindre företagen väljer att bli reviderade, men vi har inte uppfattat att fokus har lagts på specifikt de mindre komplicerade företagen. Inte heller har det fokuserats på den komplexitet som upplevs och uppstår vid revidering av denna typ av företag, utifrån regelverket ISA.   Studiens syfte är att identifiera den komplexitet revisorer upplever vid revidering av mindre komplicerade företag i Sverige, utifrån ett ISA-perspektiv. Vårt ämnesområde är relativt outforskat och det inte är förrän nyligen som begreppet mindre komplicerade företag blivit aktuellt. Dock är begreppet komplexitet inom revisionsbranschen fortfarande diffust och odefinierat. Ämnesområdet är ett aktuellt ämne eftersom många mindre företag väljer att bli reviderade trots att krav ej föreligger, men med ett regelverk som ISA upplevs det som ingående och omfattande för denna typ av företag. Vi använder oss av intervjuer för att uppnå studiens syfte, och utgår från legitimitetsteorin och intressentmodellen för att försöka förklara komplexiteten. Vi utgår från revisionsprocessen för att identifiera var i processen som den upplevda komplexiteten existerar.   Studiens resultat visar på att revisorerna upplever en komplexitet, men att den är svårdefinierad. Det finns även en ökad efterfrågan bland revisorerna på en ny separat standard för de mindre komplicerade företagen. Studiens bidrag är att bidra med en förklaring av begreppet komplexitet utifrån det revisorerna uttryckt, och våra förhoppningar är att framtida forskning ytterligare ska beröra detta outforskade område.