Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities.That is, despite the obligations imposed on the profession, their share of total number or reportfiles each year a very small fraction. Aim: When investigating the infrequent reporting by auditors, it all boils down to a seemingexpectation gap. As such, the aim of this study has been to test that hypothesis, by conducting anattitude survey among Swedish auditors, as we believe the attitude towards the obligations tohave an impact on the tendency to report. Method: The perception of auditors on their role in combating money laundering and thehypothesized expectation gap between the audit profession and the state in its legislative capacitywas explore through the use of a questionnaire sent to 68 authorized or approved auditors withinthree different categories of firms; big-four firms, second tier firms and small local firms inStockholm and Uppsala. Conclusion: We cannot with certainty draw conclusion on whether the auditors’ perceivethemselves as having an obvious preventive role in the fight money laundering due to ambiguousanswers, but there seem to exist a somewhat opposed attitude toward the suggested duty to detectmoney laundering during audits. Nevertheless, traces of an expectation gap were found in thisstudy. However, with a sample size of 20 respondents, we cannot make generalizations withoutcareful consideration. As such, the findings of this study should be regarded as indicative ratherthan definitive.

Darbe pristatomas reikalavimų specifikavimo šablonais modelis. Aptariama aukštos kokybės reikalavimų proceso nauda kuriamoms sistemoms. Pateikiami išanalizuotų reikalavimų specifikacijos dokumento standartų ir reikalavimų inžinerijos programinių įrankių detalios analizės rezultatai. Pristatoma koncepcija geriau užtikrinanti reikalavimų identifikavimo ir specifikavimo kokybę - sumodeliuotas reikalavimų specifikacijos modelis, panaudojantis Volere reikalavimų surinkimo šabloną, pritaikant reikalavimų specifikavimo programinės įrangos įrankį Telelogic Doors. Sukurto prototipo pagalba, sistema automatizuoja reikalavimų surinkimo procesą, sumažindama 30 % vartotojo veiksmų, taip sudarydama didesnį vartotojo darbo našumą ir efektyvumą reikalavimų specifikavimo procese. / The main object of this thesis is to analyze requirements specification templates and requirements management tools and realize model prototype using requirements specification templates. There are analyze of requirements templates and requirements managing tools results in considering about a gain of high quality requirements process. To introduce a conception witch supports clearly requirement specification process – the model of Volere requirements specification template adopting Telelogic Doors requirements managing tool. Model realized in Doors using DXL - Doors eXtension Language. Created prototype reduce 30% of users activities and lets user to get more efficiency and productivity in requirements specification process.

One of the factors that seems to influence an individual’s effectiveness in requirements engineering activities is his or her knowledge of the problem being solved, i.e., domain knowledge. While in-depth domain knowledge enables a requirements engineer to understand the problem easier, he or she can fall for tacit assumptions of the domain and might overlook issues that are obvious to domain experts and thus remain unmentioned. The purpose of this thesis is to investigate the impact of domain knowledge on different requirements engineering activities. The main research question this thesis attempts to answer is “How does one form the most effective team, consisting of some mix of domain ignorants and domain awares, for a requirements engineering activity involving knowledge about the domain of the computer-based system whose requirements are being determined by the team?” This thesis presents two controlled experiments and an industrial case study to test a number of hypotheses. The main hypothesis states that a requirements engineering team for a computer-based system in a particular domain, consisting of a mix of requirements analysts that are ignorant of the domain and requirements analysts that are aware of the domain, is more effective at requirement idea generation than a team consisting of only requirements analysts that are aware of the domain. The results of the controlled experiments, although not conclusive, provided some support for the positive effect of the mix on effectiveness of a requirements engineering team. The results also showed a significant effect of other independent variables, especially educational background. The data of the case study corroborated the results of the controlled experiments. The main conclusion that can be drawn from the findings of this thesis is that the presence in a requirements engineering team of a domain ignorant with a computer science or software engineering background improves the effectiveness of the team.

Aktuell gibt es für Selen (Se) keine Bedarfsempfehlungen für das Damwild (Dama dama) in Gehegehaltung. Diese Studie soll die typische Se-Aufnahme bei Gehegehaltung von Damwild ermitteln und klären, welche Parameter sich eignen, um die Se-Versorgung des Damwildes zu reflektieren. Dazu wurden 19 Damhirsche in zwei Gruppen unter identischen Bedingungen gehalten. Die Tiere ernährten sich von dem natürlichen Grasaufwuchs und Mischfutter (0,15 mg/kg TS bzw. 1,07 - 1,91 mg/kg TS). In Blut, Plasma und die Organen wurden der Se-Gehalt, die Aktivität der Se-abhängigen Glutathionperoxidase (GPx) sowie teilweise die Gesamt-GPx-Aktivität (gesGPx), die Aktivität der Glutathion-S-Transferase (GST) und die Expression verschiedener GPx analysiert. Durch die Se-Supplementierung wurden ein signifikanter Anstieg des Plasma-Se in der Versuchsgruppe und ein moderater Unterschied der Vollblut-Se-Konzentration sowie der Vollblut-GPx-Aktivität zwischen der Kontroll- und der Versuchsgruppe beobachtet (p = 0,08). Außerdem wurde in allen Organen der Versuchsgruppe ein höherer Se-Gehalt als in der Kontrollgruppe festgestellt. In der Hierarchie der untersuchten Organe ist die Niere am höchsten angeordnet, absteigend folgen der Herz- und Skelettmuskel, die Milz und die Leber. Eine Se-Aufnahme von 0,05 - 0,08 mg/kg TS führt beim Damwild nicht zur Ausprägung von Se-Mangelsymptomen und stellt daher eine ausreichende Se-Versorgung dar. Die Empfehlungen zur Se-Versorgung für Damwild sind somit nicht von Hauswiederkäuern zu übernehmen. Im Plasma und im Vollblut scheinen Se-Konzentrationen von 28 - 64 µg/l und 81 - 200 µg/l für eine ausreichende Se-Versorgung zu sprechen, in der Leber Se-Konzentrationen von 270 - 663 µg/kg TS.

In contemporary software development, an emergent understanding of the problem domain and envisioned goals forms the basis of designing, testing and development activities. Lack of a common understanding of the domain can result in costly rework or client dissatisfaction. Research shows that the development of shared understanding in this context is a complex and error-prone process and there is room for improvement. Is this because practitioners are not following suggested practice from literature? Or are the actual barriers to shared understanding not being addressed by current tools and techniques? Is the development of shared domain understanding even viewed as problematic (or even important) by practitioners? These are some questions that need to be investigated in order to effectively design process improvements and tool support in this area, yet there is little information related to this. This study takes a multi-case study approach, which incorporate semi-structured interviews with representative from ten small-to-medium organisations. This study focuses on the vendor’s perspective and includes a mix of application domains. Result of the interviews is analysed to discover themes and patterns related to an analysis framework constructed from the literature review. The findings indicate that vendors perceive the process of developing shared application-domain understanding with their clients as being both problematic and important to a successful implementation. Twelve barriers have been identified from the analysis. The results also confirm that the process of sharing understanding development is generally perceived as being evolutionary and collaborative. This process is described by most interviewees comprises iterative phases of elicitation, confirmation and refinement of the understanding. A definite preference for face-to-face interaction is evident at regular times throughout development, particularly in early stages, although the importance of ad-hoc communications by phone or email, as domain knowledge needs arise, is also emphasised. Access to cooperative domain-expert throughout development is generally seen as a critical success factor. Several companies report using in-house domain-expert as client “proxies” in this regard. There is a mix of attitudes apparent regarding the direct communications of developers with client stakeholders. This ranged from insisting that developers are involved from initial elicitation and “kick-off” meetings, to “shielding” developers almost entirely from client. In terms of representations of understanding, participants relate natural-language, screen-shots, mock-ups, prototypes and product-demonstrations as the most useful artefacts for sharing and confirming understanding of the problem domain. They emphasise the importance of flexibility and client familiarity with the representations. In general, there is no clear separation between problem and solution spaces evident when the interviewees discussed representations of understanding, and the preference seems to be for concrete rather than abstract representations. In conclusion, comparisons between the findings and literature generally confirm contemporary thinking regarding domain knowledge sharing, although a number of barriers were given particular emphasis in this field study. The use of computer-based tool support is not widespread and the need to improve the domain knowledge sharing process and tool support in practice is widely acknowledged by the participants in this investigation. This study has identified some fruitful areas of research in this regard.

[pt] Esse artigo estuda o efeito de um choque grande e plausivelmente exógeno induzido pelo comércio sobre a desigualdade de gênero no mercado de trabalho. Nos anos 1990, o governo brasileiro decidiu reduzir as tarifas de importação, induzindo uma liberalização comercial grande e de uma vez por todas, com efeitos heterogêneos entre as economias locais. Usando Censos Decenais brasileiros, eu estimo efeitos de médio (1991-2000) e longo (1991-2010) prazos desse choque sobre os resultados do mercado de trabalho separadamente por gênero e suas consequências para a desigualdade de gênero. Eu forneço um modelo conceitual de segregação ocupacional para racionalizar os resultados. Finalmente, também examino potenciais implicações desse choque para o mercado de casamentos e a acumulação de capital humano dos indivíduos. Os resultados apontam que, no médio prazo, em regiões mais afetadas, houve um aumento no diferencial salarial por gênero e as mulheres enfrentaram proporcionalmente maior aumento no não-emprego em comparação com os homens. No longo prazo, as perdas de emprego permaneceram no setor de bens comercializáveis, mas na economia como um todo elas desapareceram, enquanto o diferencial salarial entre homens e mulheres diminuiu no setor de não comercializáveis. Além disso, tanto no médio como no longo prazo, houve um aumento na acumulação de capital humano, ao mesmo tempo em que a parcela de mulheres casadas e que têm filhos diminuiu. À luz do modelo, esses resultados enfatizam a importância de se prestar atenção não só à desigualdade salarial, mas também à distribuição desigual dos gêneros entre as ocupações. / [en] This paper studies the effect of a large and plausibly exogenous tradeinduced shock on gender inequality in the labor market. In the 1990 s, Brazilian government decided to reduce import tariffs, inducing a large, once and for all trade liberalization, with heterogeneous effects across local economies. Using Brazilian Decennial Censuses, I estimate medium (1991-2000) and long (1991-2010) term effects of this shock to labor market outcomes separately by gender and its consequences for gender inequality. I provide a conceptual model of occupational segregation to rationalize the results. Finally, I also examine potential implications of this shock to the marriage market and individuals human capital accumulation. Results point that, in the medium run, in harder hit regions there was an increase in the gender wage gap and women proportionally faced higher increase in nonemployment compared to men. In the long run, the losses in employment in the tradable sector remained, but in the as a whole economy they disappeared, while the gender wage gap in non-tradables decreased. Besides that, both in the medium and long run, there was an increase in human capital accumulation, at the same that the share of women that are married and have children decreased. In light of the model, these findings emphasize the importance of paying attention not only to the wage inequality, but also to the unequal distribution of genders between occupations.

Problembakgrund och problemdiskussion: Mellan åren 2006 och 2010 genomförde länderna i den Europeiska Unionen ett omfattande förenklingsarbete gällande de mindre aktiebolagen. Detta medförde vissa regeländringar. Syftet med förenklingsarbetet var att företagen skulle bli mer konkurrenskraftiga och detta skulle leda till fler växande företag som i sin tur skulle anställa fler. Den 1 november 2010 tog riksdagen beslutet att avskaffa revisionsplikten för mindre aktiebolag i Sverige i enlighet med förenklingsarbetet. Beslutet medförde att de aktiebolag som inte överskrider fler än ett av de fastställda gränsvärdena inte längre omfattas av revisionsplikten. Gränsvärdena är individuella för medlemsländerna men får inte överstiga de värden som Europeiska Unionen fastställt. Revisionspliktens avskaffande påverkade, år 2010 mer än 70 % av alla aktiebolag i Sverige. Vi har hittat studier som är genomförda i Storbritannien, Danmark och Finland men inte Sverige angående vad ägarna har för åsikt om avskaffandet. Därför vill vi undersöka ägarnas inställning till revisorn. Utifrån resultatet kan ägarna få en överblick över hur andra ägare resonerar. Syfte: Uppsatsen syfte är att identifiera och förklara vilka motiv ägare av mindre aktiebolag har till att anlita en revisor eller ej. Detta för att skapa en förståelse för ägarnas inställning till revisorn. Metod: Undersökningen har baserats på en kvalitativ metod med en abduktiv ansats. Där intervjuer utgjorde insamlingsmetoden av empirin som sedan analyserades med hjälp av en egenframtagen analysmodell. Det genomfördes sex intervjuer med ägare av mindre aktiebolag i Skövde och närliggande orter. Dessa ägare är verksamma i tre olika branscher; jordbruk, klädbutiker samt hälsa och sjukvård. Slutsats: Ägarna har olika synsätt på revisorn. Det vill säga att det finns ägare som anser att det är värdefullt att anlita en revisor trots att lagkravet togs bort men det finns också ägare som tycker motsatsen. Dock är den generella meningen bland de intervjuade att vid valet skall ägaren ta hänsyn till sina egna behov, företagets ekonomi och kostnaden för revisorn. Samtliga ägare utgår också från sig själva när de genomför valet och funderar inte över hur likartade organisationer gör. Det stämmer inte överens med den nyinstitutionella teorin som menar att organisationer strävar efter att bli mer lika varandra. / Background: Between 2006 and 2010, the countries of the European Union underwent massive simplification work regarding small businesses which resulted in some law changes. The main purpose with these rule changes was to make the companies more competitive and growing. This expects to lead the companies hiring more people. November 1st 2010 the Swedish government abolished the audit obligation for small businesses. The outcome of these changes was that companies that do not exceed more than one of the defined values do not need to hire an auditor. These values are different in each member state but are not allowed to exceed the values set by the European Union. The exception from the audit obligation affected more than 70 % of all companies in year 2010 in Sweden. Research has been made from owners’ perspective in other countries, like United Kingdom, Denmark and Finland, but not in Sweden. Therefore we wanted to analyze the subject from an owner’s perspective. The result can give the owners an overview of how other owners choose. Purpose: The purpose of the essay is to explore and explain what motives owner of small business’ have for hiring an auditor or not. This will create an understanding of the owners' views on the auditing. Method: The study has been based on a abductive approach applying qualitative methods. The data have been collected by interviews which have been analyzed by using our own model. Six interviews were made with owners of small companies in Skövde and nearby towns. These owners are active in three different industries: agriculture, clothing stores and health and medical care. Conclusion: The owners have different views on the auditor. That is, there are owners who consider it useful to hire an auditor even though the legal requirement was removed but there are also owners who think the opposite. However, the general opinion among the interviewees is that when the choice is made, the owner must take into account his or her own needs, the company's finances and the cost. It is also clear that the choice is based on themselves and not from other similar organizations, which is in contrast to the new institutional theory. Since the theory focuses on the organizations aim to be more alike each other, which this studies informants do not agree with.

With the EU's introduction of Near-zero energy requirements to be implemented in all member states by 2021, the construction sector faces a challenge in which all new building constructions are receiving tightened demands for energy conservation. In the latest edition of Boverkets Byggregler, Boverket, the Swedish National Board of Housing, has revised the energy conservation section as the first of two steps in the introduction of the Near-zero energy requirement in Sweden, where the method of calculating energy consumption is renewed and primary energy aspects are now being considered.   As it is not yet completed what the exact level of requirement for Near-zero energy is, this study applies the proposal for Swedish application of Near-zero energy requirements published by Boverket in 2015, which proposes, among other things, which primary energy factors to use for different energy carriers and use this in combination with the new method of calculating energy consumption according to the latest edition of Boverkets Byggregler.   In addition to investigating what Near-zero energy will mean, the study had as its main objective to investigate what measures can be taken to the model house, provided by Nordisk Boutveckling, to enable the building to meet the new requirements. The study was therefore designed as a parameter study, where various measures to improve the building's energy conservation were tested in the energy-calculation program VIP-Energy.   The result shows that the building, which is considered to be of a typical construction standard, is able to meet the requirement when it combines existing solar cells on the roof with a battery that can store the energy produced during the solar hours and then use this to provide the building with electricity for heating, real estate energy and for the production of tap water instead of allowing the electricity to be sold or used as household-electricity. The result also shows that installing better windows is an effective measure if the building is to meet the energy requirements with a certain margin of safety. It also turns out possible to meet the requirements by improving the building with a number of measures and using district heating as a heating method.

To shorten the time for drug development and regulatory approval, a growing number of clinical trials are being conducted in multiple regions simultaneously. One of the challenges to multi-regional clinical trials (MRCT) is how to utilize the data obtained from other regions within the entire trial to help make local approval decisions. In addition to the global efficacy, the evidence of consistency in treatment effects between the local region and the entire trial is usually required for regional approval. In recent years, a number of statistical models and consistency criteria have been proposed. The sample size requirement for the region of interest was also studied. However, there is no specific regional requirement being broadly accepted; sample size planning considering regional requirement of all regions of interest is not well developed; how to apply the adaptive design to MRCT has not been studied. In this dissertation, we have made a number of contributions. First, we propose a unified regional requirement for the consistency assessment of MRCT, which generalizes the requirements proposed by Ko et al. (2010), Chen et al. (2012) and Tsong et al. (2012), make recommendations for choosing the value of parameters defining the proposed requirement, and determine the sample size increase needed to preserve power. Second, we propose two optimal designs for MRCT: minimal total sample size design and maximal utility design, which will provide more effective sample size allocation to ensure certain overall power and assurance probabilities of all interested regions. We also introduce the factors which should be considered in designing MRCT and analyze how each factor affects sample size planning. Third, we propose an unblinded region-level adaptive design to perform sample size re-estimation and re-allocation at interim based on the observed values of each region. We can determine not only whether to stop the whole MRCT based on the conditional power, but also whether to stop any individual region based on the conditional success rate at interim. The simulation results support that the proposed adaptive design has better performance than the classical design in terms of overall power and success rate of each region.

Resumo: O objetivo deste estudo foi determinar pelo método de abate comparativo as exigências líquidas em proteína e energia para crescimento de cabritas Saanen com peso corporal variando dos 30 aos 45 kg. Para tal, foram utilizados 30 animais, dos quais seis animais foram abatidos no início do experimento para a estimativa da composição corporal inicial, outros seis animais foram abatidos quando atingiram peso médio de 38 kg e, foram utilizados para a estimativa da composição corporal intermediária. Os demais animais foram distribuídos aleatoriamente em seis grupos de três animais, sendo um animal por nível de restrição alimentar (0% de restrição ou alimentação à vontade, 30 e 60% de restrição). Cada grupo foi considerado como bloco e, os animais de cada grupo foram abatidos quando o animal do nível de 0% de restrição atingiu 45 kg de PC. Os animais alimentados à vontade (abate inicial, intermediário e 0% de restrição) foram utilizados para a estimativa da composição corporal e da composição do ganho. Para a estimativa das exigências de mantença foram utilizados os animais submetidos aos tratamentos 0, 30 e 60% restrição. A exigência líquida em proteína e energia para mantença foi estimada em 2,12 g PLm/kg0,75 PC/dia e 88,74 kcal/kg0,75PC/dia, respectivamente. A exigência líquida em proteína e energia para ganho em peso variou entre 11,47 e 10,81 g/ 100 g de ganho de peso corporal e entre 357 e 485 kcal/ 100 g de ganho de peso corporal. A exigência líquida em proteína e energia total para crescimento de cabritas Saanen pode ser estimada pelos respectivos modelos, PLt= (2,5 * PCV0,75) + (197,01 * PCV-0,12 * GP) variando 40,52 a 52,41 g/100 g de ganho/dia e, ELt= (104,71 * PCV0,75) + (639,99 * PCV0,59 * GP) variando de 1577,36 a 2229,29 kcal/100 g de ganho/dia à medida que o peso corporal dos animais aumentou de 30 para 45 kg / Abstract: The objective of this study was to determine by the comparative slaughter the protein and energy requirements for growth of female Saanen goat kids. A total of 30 female goats with initial body weight of 30 kg were used, in which six animals were slaughtered at beginning of the experiment (baseline animals), another six animals were slaughtered when they reached 38 kg of body weight (intermediate slaughter). The remainder was randomly allocated randomly in six groups of three animals (0% of feed restriction or ad libitum and restricted to 30 or 60% of thread libitum intake) and each group was considered a block. .The animals of each group were slaughtered when the animal in the 0% feed restriction reached 45 kg of body weight. Animals fed ad libitum (initial, intermediate and final slaughter, 0% of feed restriction) were used to estimate body composition and net requirements for gain. To estimate maintenance requirements were used the animals fed 0, 30 and 60% of feed restriction. Net protein and energy requirements for maintenance were 2,12 g of net protein/kg0,75 BW/day e 88,74 kcal/kg0,75BW/day, respectively. Net protein and energy requirements for gain ranged from 11,47 to 10,81 g/ 100 g of body weight gain and 357 to 485 kcal/100 g of body weight gain, respectively. The total net protein and energy requirement were estimated by the followed models, Total net protein = (2,5 * PCV0 75) + (197,01 * EBW-0,12 * BWG), which ranged from 40,52 to 52,41 g/100 g of body weight gain/day, and Total net energy = (104,71 * PCV0 75) + (639,99 * EBW0,59 * BWG), which ranged from 1577,36 to 2229,20 kcal/100 g of body weight gain/day, as the animals' body weight increased from 30 to 45 kg / Orientador: Izabelle Auxiliadora Molina Almeida Teixeira / Coorientador: Telma Teresinha Berchielli / Banca: Kleber Tomas de Resende / Banca: Mario Luiz Chizzoti / Mestre