This paper aims to create a better understanding for how executing private matters during work hours affect the individual worker. In todays world the access to social medias, the Internet and all your friends is easy to access due to smartphones and computers. Prior research as described this both as a threat against the productivity of the worker and the moral of the workplace. While others mean that it is a source of recovery and something positive. This thesis uses a qualitative method and fifteen interviews where conducted with people between 20-30 years, who where working and living in Sweden. The theory of this paper is built on following areas: Time, the line between work and private, together alone, the brain and the affect it has on the dialogue between colleagues. This paper confirms a lot of the theory previous conducted, that it can affect the productivity but that it is also a form of recovery. Also the moral dilemma that concurs when the respondents don’t approve surfing on the web or using the smartphone but still everybody does it. The main contribute of this paper is the affect on the dialogue at the workplace. The usage of smartphones in particular makes for fewer conversations between co- workers since a lot of people are using it during breaks and lunches. In the interviews it also came up that every respondent finds people looking at their phone during conversation as irritating and disrespectful, but still most commit to doing it themselves. We can see today that people let their smartphones come between their dialogues and making people less outgoing. In the traditional meeting places like the break room, the co-workers have stopped being social and instead sitting with a smartphone in front of them. The affects of this change are the lost opportunity to learn and come up with new innovating ideas for the company as well as the individual development.

No description available.

This diploma thesis dealt with the study of interactions of soil organic matter, specifically humic acids with a pollutant, where the surfactant Septonex was used. Humic acids were isolated from two different soils in the work, namely black earth and cambium. The theoretical part describes the formation of humic acids as such, their possible interactions with substances and the characterization of surfactants. The experimental part is devoted to the characteristics of humic acids using elemental analysis, thermogravimetry and then the most important part of the thesis, namely the monitoring of interactions using isothermal titration calorimetry. The experiment showed that the sample of isolated black earth at the surfactant concentration of 0,075 molâdm3 had the best interaction with the surfactant.

The aim of the thesis is to evaluate the intensity of international trade in relation to the quality of the legal environment. The reference period is defined for 2000-2017. The basic indicator of the institutional environment is the concept of Governance matters, which is published by the World Bank, in which the individual indicators of the institutional environment are evaluated, and on the basis of which a comprehensive indicator of institutional quality in individual EU countries is compiled. The empirical analysis uses the results of the institutional environment together with economic indicators and individual models are created through panel data. For institutional variables, government performance and the level of democracy has been confirmed by the relationship with the openness of the economy.

Bakgrund: I samband med införandet av ISA 701 och EU direktiv 537/2014 år 2016 materialiserades omfattande förändringar för revisionspraxis gällande revisionsberättelsens innehåll och långvariga klientrelationer. Trots att dessa förändringar implementerades samtidigt har vi identifierat utrymme att fördjupa förståelsen på vilket vis ISA 701 och EU direktiv 537/2014 påverkar varandra i hur informationen i revisionsberättelsen påverkas av revisionspartnerrotation.SyfteSyftet med studien är att förklara hur rotation av revisionspartner påverkar mängd och innehåll av Särskilt Betydelsefulla Områden i revisionsberättelsen för bolag noterade på Stockholmsbörsen. Metod: Denna kvantitativa studie har en deduktiv forskningsansats.  Studiens data utgörs av sekundärdata i form av räkenskapsinformation och revisorsinformation, vilket i sin tur analyserats med logistisk regression. Slutsats: Studien fann inga samband mellan revisionspartnerrotation och ökad mängd av rapporterade SBOer i revisionsberättelsen. Inga samband hittades heller mellan revisionspartnerrotation och en ökad andel av bolagsspecifika SBOer. Dock fann studien att innehållet av de kontospecifika SBOerna förändras i samband med revisionspartnerrotation. Detta resultat indikerar att revisorer från olika revisionsbyråer rapporterar i överlag om samma risker, men skillnader kan förekomma inom rapporteringen av SBOer relaterade till enskilda konton. / Introduction: As ISA 701 and EU directive 537/2014 were implemented in 2016, extensive changes for audit practitioners materialized regarding the content of the audit report and long-term client relationships. Although these changes were implemented at the same time, we have identified an information gap where we can enhance the understanding in the ways ISA 701 and EU directive 537/2014 influence each other by studying how the information in the audit report is affected by audit partner rotation. Purpose: The purpose of the study is to explain how rotation of audit partners affects the amount and content of Key Audit Matters in the audit report for companies listed on the Stockholm Stock Exchange.MethodThe research approach is deductive. The study applies a quantitative method. Data collection took place through work with annual reports of companies listed on the Stockholm Stock Exchange. Logistic regression method is used for empirical analysis. Conclusion: The study found no correlation between audit partner rotation and an increased amount of reported KAMs in the audit report. Nor were any correlations found between audit partner rotation and an increased proportion of company-specific KAMs. However, the study found that the content of the account-specific KAMs does change when an audit partner rotation has taken place. This result indicates that auditors from different audit firms generally report on the same risks, but differences may arise within the reporting of KAMs related to individual accounts.

The electroplating wastewater is usually treated by chemical precipitation, and the generated sludge has loose structure to cause the difficulties in sedimentation and filtration. Moreover, the sludge is unstable and the contained heavy metals are easily leached. Solidification is one method to deal with this kind of sludge; however it cause another problem, land requirement. In this study, the contents of electroplating wastewater are divided into two parts organic matters and heavy metals; organic matters are treated by Fenton method and heavy metals are by Ferrite process. The purpose of this study is that through the serial Fenton-Ferrite Process treatment the effluent water and the sludge generated from the procedure could meet the standards in Taiwan. It was well-know that the primary operation factors of Ferrite Process are pH, reaction temperature, ferrous ion concentration, time and aeration. The results showed that the proper factors of FP were pH=10, temperature= 90¢J, Fe/M molar ratio= 7,reaction time=80 min and aeration rate=1.0 L air / min / L solution. However, in Fenton method, the parameters of pH, hydrogen peroxide, ferrous ion concentration, and reaction time were discussed. I had greatest efficiency under the data showed that Fenton method pH = 3, ferrous ion concentration=3000 mg/L, hydrogen peroxide = 13000 mg/L, and reaction time=2 hr. The wastewater measured COD =1162 mg/L, Cr=70 mg/L, Zn=400 mg/L. The treatment efficiency of the procedure combining Fenton method and Ferrite Process were that COD=88.5 mg/L, Cr=1.06 mg/L, and Zn=0.98 mg/Lin effluent water and the TCLP test results of sludge were Cr=3.37 mg/L, Zn=2.46 mg/L. All the data showed that the combination of the two process can significantly treat wastewater to meet the standards. Furthermore, the sludge can be recycled as magnetic materials or other purposes due to it¡¦s specific properties.

No description available.

Dagens standardiserade revisionsberättelse har kritiserats för att den innehåller alltför knapphändig information. Dessutom presenterar den enbart att revisorn tagit ett passivt ansvar i sitt granskningsarbete och ger inte revisorn möjlighet att ta ett aktivt ansvar vid författandet av revisionsberättelsen. För att förbättra detta har IAASB beslutat att införa ett nytt avsnitt, Key Audit Matters, där revisorn förväntas redogöra för väsentliga risker och svårigheter i revisionen. Genom att undersöka vilka områden som utgör Key Audit Matters idag och hur dessa kommuniceras bäst i revisionsberättelsen förväntas studien analysera relationen mellan revisorers ansvar och deras inställning till revisionsberättelsen. För att få en djupare förståelse för forskningsfrågan genomförs en kvalitativ studie där sju auktoriserade revisorer intervjuas från Sveriges fyra största revisionsbyråer. Studien visar att de områden som idag utgör Key Audit Matters framförallt består av bedömnings- och värderingsfrågor, väsentlighetsbedömningar och oegentligheter. Vidare anser inte revisorerna att det är viktigt att kommunicera i revisionsberättelsen och de har således en passiv inställning till denna. Detta indikerar till att KAM kommer bli standardiserad och att IAASB inte kommer få sina förväntningar uppfyllda.

This dissertation examines the discursive terms upon which people come to understand their experiences with a yeast-related disorder known speculatively within biomedical practice as Candida. Following the critical interrogations posed by feminist and poststructural theorizings, I aim not to prove or disprove Candidas etiological case. My aim, rather, is to question what can be learned about the social workings of undefined illness through attending to how people talk about their experiences with Candida. I am concerned both with peoples experiences of Candida, and in how these illness experiences come to be structured in and through the wider discursive framings of biomedicine, gender and dietary discipline. As Candida continues to emerge as unintelligibleand thus disorientingform of illness, the urgency lies, I argue, not only in representing these often nebulous illness experiences, but also in questioning how these illness experiences come to be shaped.

The main aim of the diploma thesis is to identify and quantify influence of institu-tional and political environment on inflows of foreign direct investment in transi-tion economies. The reference period is primarily between 2002 and 2012. The basic indicator of the institutional environment is the concept Governance Matters of World Bank. Regression and correlation analysis is used for quantifica-tion. Results of regression models for transition countries, due to the increasing empirical evidence supporting and generalization of conclusions, are compared with the results for Middle Income Countries. The discussion is divided into three parts. First the differences in influence of institutional environment on inflows of FDI in transition economies and OECD countries are analysed, then differences between the groups of post-socialist countries are evaluated and the third part is focused on importance of democratic and authoritarian regimes in the Balkans states and the former Soviet republics.