This project consists on the Energy audit carried out on a residential building in Skutskär, property of the company Älvkarlebyhus, which is placed in the Älvkarleby municipality, belonging to Uppsala County in Sweden. The aim of the Energy audit is to obtain how much Energy is used, when is it used and how is it used. As well as the costs of the Energy use. The aim of the Energy audit also consists in reduces the Energy use applying efficiency measures. The audit carried out consist on identifying the heat losses and heat gains of the building, thus establishing an Energy balance that will reflect the Energy state of the building and finally propose some efficiency measures that could be applied. With this purpose, a strong method was developed in order to obtain as accurate results as possible. This method studies separately each component of the balance in order to get a better approach. The idea when working and present the results is to manage all the information in an easy way and present it in an easily understandable way for everyone, thus was used a spreadsheet. The expected results have been achieved; the difference between the heat losses and gains is of 0 MWh, which represents the balance 0 and all the values obtained are according to the experience values, which achieve the expected results. The total heat gain of the balance accounts for 1575,23 MWh. It is compounded by the District heating consumption which accounts 742,22 MWh that represents the 47 % of the heat gain and by the free heating which accounts for 832,79 MWh that represents the 53 %. The free heating is compounded by solar radiation which accounts for 643,36 MWh representing 41 % and for Internal heating which accounts for 189,43 MWh that represents 12 %. The total heat loss of the balance accounts for 1575,23 MWh. It is compounded by transmission losses which accounts for 875,46 MWh that represents 56 %, mechanical ventilation which accounts for 369,89 MWh that represents the 23 %, natural ventilation which account for 182,88 MWh that represents 12 % and hot tap water which account for 147 and represents 9 %. The efficiency measures will improve the Energy use in the buildings; especially in the cases were the Energy usage is too high, as in the case of transmission losses. Thus, the efficiency measures will be proposed mainly to alleviate the high values but also to improve other inefficient uses of the Energy. There are some efficiency measures proposed for every component of the balance and there is also some recommendation for the company in order to implement the most attractive ones, taking into account its profitability. These measures are only proposed and not studied deeply because of the main limitation of this thesis. Therefore, it is recommended to continue the study in order to examine and analyse deeply each measure, according to the energetic survey already done.

Contextual experience with the practical application of accounting standards is important for independent audit committee members to effectively monitor managers’ financial reporting estimates and the audits of those estimates. Basic knowledge of accounting standards can be acquired by reading public documents and some degree of information regarding firm-specific application of standards can be obtained from public disclosures. However, real-world, contextual experience may best be obtained through performing or monitoring the reporting tasks themselves. This dissertation investigates how a firm’s (focal firm) financial reporting monitoring activities are affected by its audit committee members’ contextual experiences gained through connections, either as managers or audit committee members, with other firms (links or interlocks). I specifically estimate whether contextual experience with significant judgments and estimates, measured as interlocks with firms that likely performed extensive impairment analyses in the prior year (distressed firms), affects the likelihood of focal firm decisions to write off goodwill after controlling for economic indicators of impairment, managerial incentives to misreport, and ability of managers to exercise discretion. I find that the likelihood of write-off is significantly greater for firms with links to distressed firms than firms without links, consistent with audit committee contextual experience influencing financial reporting outcomes. The distressed firm interlock effect is significantly greater when the contextual experience at the linked firm is in the performance of estimates as a manager in contrast to the monitoring of estimates as an audit committee member. However, in a subset of large firms with ExecuComp data, I find that the overall probability of write-off is decreasing across quartiles of managerial incentives to misreport and received interlocks are only marginally significant in the second quartile, indicating that contextual experience may not be an effective monitoring mechanism when managerial incentives to misreport are high. Combined results suggest that contextual experiences obtained through audit committee network associations do affect focal firm financial reporting outcomes and are most influential when the contextual experience is as a manager, rather than a monitor. However, such monitoring mechanisms appear to be primarily imitative and may not be effective deterrents against managerial misreporting at large firms when managerial equity-based incentives are strong. / text

<p>Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt. Här undersöks enkät- respektive intervjumetod. De screeninginstrument som används i studien är Alcohol Use Disorders Identification Test och CAGE. Undersökningsdeltagare var 47 studenter vid Stockholms respektive Uppsala Universitet. Samtliga deltagare gjorde både enkät och intervju. Resultatet visade ingen signifikant skillnad mellan de båda distributionssätten avseende totalpoängen. Däremot fanns en signifikant skillnad mellan de båda distributionssätten i en enskild fråga på Alcohol Use Disorders Identification Test.</p>

No description available.

Abstract In New Zealand there are currently no regular external audits to verify the full treatment chain in radiotherapy. This thesis reports on a project to devise such an audit procedure suitable to assess the accuracy of the delivery of prescribed radiotherapy doses to patients over the full treatment process. The National Radiation Laboratory (NRL), regulatory authority, will use the method developed to conduct biennial audits of all radiotherapy centres. A commercial chest phantom with a MOSFET dosimetry system was provided for this project. The MOSFETs were commissioned and their characteristics determined, namely reproducibility, energy dependence and angular dependence. The MOSFETs were also tested in a clinical environment with the phantom. Measurements were carried out to test the MOSFET capabilities in both lung and soft tissue in the phantom. Two plans were devised for the audit process, a straightforward one with two parallel opposed beams and a more complex one involving lung tissue and wedges. These plans were designed to test the entire treatment planning and delivery process. It was found that each MOSFET detector needed to be individually calibrated. Reproducibility was found to have an average standard deviation of 2% on standard sensitivity and 1.2% on high sensitivity. The angular dependence of the detectors showed that when the MOSFET was rotated by 90 degrees to the beam axis a drop in response of 3% was observed with 6 MV. The energy dependence factor was constant within uncertainty for all MOSFETs. Overall, the MOSFET and phantom dosimetry system was determined to be suitable for the audit. The measurements with phantom showed that doses in high dose regions could be determined accurately. The greatest variation from the Treatment Planning system dose to the measured dose was 6%. The trial runs of the audit in two New Zealand radiotherapy centres showed that the procedure created is able to find discrepancies within the desired 5%, recommended by the ICRU, in the prescribed dose to the phantom.

No description available.

No description available.

Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. This increased use of marketing adds a new dimension to the profession and might affect the pricing of audit, the quality of audit and might threaten the auditors‟ independency. Purpose: This paper focuses on how the increased use of marketing affects the auditing firms‟ services, more specifically how it affects auditor independence, audit quality and audit pricing. It is obvious that it is a fine line between auditors marketing their services and keeping their independence. It is clear that it has had implications on the business and after reading the disciplinary case it is clear that the rules are not defined in a way so that all the players in the industry interpret them in same way. Our purpose is to investigate how auditors in Sweden use marketing and how they make sure that they are still independent. We also want to investigate if the use of marketing has any effect on the quality of the audit and also the price of auditing. Completion: The study is based on qualitative approach focusing on interviews with auditors active in Sweden. A statistical survey to determine any potential changes in price is also added to add on to the credibility of our study. Conclusions are drawn based on the result of the survey and based on the interviews with our auditors. Conclusion: The increased use of marketing has changed the audit profession, the auditors need to market their services and cannot only focus on conducting audits. It has had implications on the audit quality and the auditors struggle with the balance between marketing themselves and keeping their independence.

Bakgrund: År 2010 avskaffades revisionsplikten för småbolag i Sverige. Detta medförde att mindre bolag frivilligt kunde välja att anlita revision eller inte. I dagsläget väljer 25 % av bolagen att anlita revisor. Syfte: Syftet med uppsatsen är att undersöka varför småföretag väljer att anlita en revisor trots avskaffandet av revisionsplikten. Studien kommer att undersöka faktorerna som bidrar till att revision efterfrågas. Metod: Primärdata har samlats in genom kvalitativa och kvantitativa forskningsmetoder. Den kvalitativa ansatsen består av intervjuer med småföretagare inom tjänstesektorn och handelsbranschen. För att få mer djupgående information om huvudämnet har intervjuer även skett med en auktoriserad revisor och en jurist som suttit med som representant för Företagarna i den statliga utredningen som föreslog avskaffandet av revisionsplikten. Den kvantitativa metoden utgörsav en enkätundersökning som besvarats av 130 småföretag. Slutsats: Vår slutsats är att efterfrågan på revision beror på flera faktorer och de faktorerna som har konstaterats ha en inverkan på att mindre bolag efterfrågar revision är intressenter, internnytta, rådgivning, företagsstorlek, outsourcing och branschtillhörighet. / Background: The abolishment of mandatory auditin Sweden was in 2010. This caused that smaller companies could voluntarly choose between to beaudited or not. Today,25 % of the smaller companies voluntarly choose to be audited. Purpose:The pupose with this study is to examine why smaller companies choose to hire an accountant although the abolishment of mandatory audit. The study will investigate which factors that causes demand of audit. Method: Primary data has been collected through a qualitative and a quantitative research method. The qualitative method has been collected through interviews with small companies in the service and tradesector. To get more detailed information about the main subject, interviewshasconductedwithacertifiedaccountantandwithalawyerwhoas adelegateon thebehalfofthe business association(Företagarna)in the stateinvestigation thatsuggested abolitionofmandatoryauditonsmallercompanies.The quantitative method consists of a survey answered by 130 small businesses. Conclusion: The conclusion is that the demand on auditing depends on several factors and the factors that have been identified as having an impact on smaller companies requesting the auditis stakeholders, internal benefits, consulting, companysize outsourcing and industryaffiliation.

This thesis focuses on lead auditors’ differences in terms of client portfolios and  performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. Third, lead auditors’ client portfolios are examined with regard to industry similarity, portfolio dispersion and client grouping. Finally, auditors’ independence is tested in the  private firm setting. Overall, the findings indicate that performance is not homogenous across lead auditors in the same (tier) audit firm(s), and that the characteristics of lead auditors and accounting firms are determinants that partly explain the differences. / Avhandlingen fokuserar på skillnader i klientportföljer och prestation mellan ansvariga (alternativt påskrivande) revisorer och består av fyra huvudsakliga delar (alternativt studier). I den första delen kopplas mått på professionell skepticism, som bygger på enkätsvar från ansvariga revisorer, till prestation. I den andra delen kombineras enkätdata med arkivdata för att undersöka sambandet mellan självkontroll och prestation. I den tredje delen analyseras revisorernas klientportföljer utifrån dimensionerna branschtillhörighet, klientgruppering och portföljspridning. I den sista delen genomförs tester av revisorns oberoende för uppdrag i privata företag. Sammantaget indikerar resultaten att prestation varierar mellan revisorer från samma revisionsbyrå och att egenskaper hos ansvariga revisorer och revisionsbyråer delvis kan förklara dessa skillnader.