Revision av subjektiva och komplexa värderingar - En fallstudie av försäkringsbranschen

Syfte: Syftet med denna uppsats är att undersöka revisorns möjlighet att genomföra en kompetent och oberoende revision av komplexa och subjektiva värderingar, samt hur revisionen påverkas av företagens incitament och möjligheter till att påverka resultatet, och vilka effekter detta har på intressentrelationerna inom en bransch? Metod: En kvalitativ fallstudie av försäkringsbranschen med ansats utifrån litteraturgenomgång kompletterad av semi-strukturerade intervjuer med viktiga och erfarna aktörer inom vald bransch. Teoretiska perspektiv: För att kunna förklara revisorns granskningsmöjligheter samt företags incitament och möjligheter till att påverka intressenter tillämpas intressent-, legitimitets-, institutionell teori, agentteori samt impression management och earnings management. Empiri: Behandlar väsentliga lagrum för försäkringsbolag samt förklaring av de försäkringstekniska avsättningarna. Kompletteras med en redogörelse av revisionsprocessen och delar av det intervjumaterial som samlats in vilket sedan analyserats. Resultat/Slutsatser: Ur studien framkom att försäkringsbolag har stora möjligheter till earnings management vid beräkning av de försäkringstekniska avsättningarna. Vidare framkom det att ställs det högre krav på revisorns kompetens samt att denne måste sätta större tilltro till specialister. Studien påvisade även att incitamenten hos bolag skiljer sig beroende på storlek och ägarstruktur, vilket i sin tur även påverkar revisionsprocessen.Purpose: The purpose of this essay is to examine the auditors abilities to successfully execute an independent and competent auditing of highly complex and subjective assessments, as well as examine how the auditing process is affected by the companies incitements and possibilities to adjust the earnings and how this affects the relationships between the stakeholders within a market. Methodology: A qualitative case study of the insurance industry on the basis of a literature review as well as semi-structures interviews with key stakeholders within the chosen industry. Theoretical perspectives: In order to explain the auditing abilities of the auditor as well as the companies incitements and possibilities to affect the stakeholders the legitimacy theory, the institutional theory, the principal agent theory and theories about impression management and earnings management are applied. Empirical foundation: Processes applicable law for insurance companies and explains the technical reserves. The empirical foundation also contains a description of the auditing process and parts of the data that was collected during the interviews. Conclusions: The empirical evidence showed that insurance companies have great possibilities to use technical reserves in order to adjust, either to increase or decrease, the earnings. The empirical evidence also showed that auditors who has insurance companies or other financial companies have greater requirements regarding their competence and their ability to use expert competence. The study also showed that the incitements motivating usage of earnings management varieties depending on corporate governance and the size of the company. These factors also influence the auditing process

Serverrum / SD-Access

Vi fick i uppdrag av ATEA att sätta upp två stycken serverrum på Northvolt Ett i Skellefteå i samarbete med Nätverksteamet på Northvolt, samt installera distributionswitchar ute i fabriken som sedan ska användas för att koppla fabrikens maskiner till nätverket. Denna rapport handlar om Cisco DNA, SD-ACCESS och ISE som är tre moderniseringar av hur ett nätverk kan byggas upp. Rapporten kommer först att gå igenom teorin för att förstå vad som var målet för Cisco DNA, ISE och SD-ACCESS och varför det är bra att använda i ett modernt nätverk. Rapporten kommer gå igenom hur vi gick tillväga för att lära oss hur det fungerar, och vilket praktiskt arbete som utfördes för att fysiskt sätta upp två serverrum på Northvolt Ett

Simulation of free surface flow in a spillway with the rigid lid and volume of fluid methods and validation in a scale model

Simulations on the spilling from a dam were performed and compared to experimental results from a physical scale model. Both mechanical and acoustic methods to measure the velocity were used. The model has three gates leading into the spillway that can be maneuvered separately. At first two of the gates were closed and the inlet flow was high enough to get a fully wetted outlet at the third gate. This case was simulated with a rigid lid approximation since the water surface was considered to be plane. The water surface level was taken from the scale model. In the second case, all three gates were open resulting in a free water surface through all the gates to the spillway. This case was simulated with the Volume of Fluids method were both water and air phase were considered. Water levels, velocities and the shape of the water surface were compared between simulations and experiments. The simulations capture both qualitative features such as a vortex near the outlet and show good quantitative agreement with the experiments.Godkänd; 2010; Bibliografisk uppgift: CD-ROM; 20100818 (aneane

How teachers understand and strategize about emerging conflicts

This article concerns what have been variously called mild misbehaviours, minor distractions or emerging conflicts, i.e. situations of mild tension between the teacher and pupils in the classroom. The article responds to calls for further studies on the link between how teachers understand these emerging conflicts and the strategies they suggest to handle them. We carried out two studies on primary school teachers in Sweden, using a qualitatively driven mixed-method design, i.e. the studies were carried out sequentially using different qualitative methods. The first study, the main study, based on individual interviews with 20 teachers, used a phenomenographic approach, capturing these teachers' different understandings of emerging conflict. The second study, the supplemental study, based on six group interviews with 18 teachers, built on the main study and used a hermeneutic approach, capturing how these teachers link a certain understanding of emerging conflicts to certain themes of suggested strategies. By utilizing this design, we were able to investigate the aforementioned link and build a model of nine different understandings, each linked to one to four strategy themes. Altogether, 22 different strategy themes, together encompassing a multitude of separate strategies, were recognized and linked to the nine different understandings. The results suggest that teachers have a more divergent and nuanced understanding of emerging conflicts, and how to handle them, than earlier studies of this link have reported. The results give valuable insights into developing more accurate quantitative surveys as well as more suitable teacher training programmes

Teachers' Understandings of Emerging Conflicts

Scholars in the field of conflict resolution in schools theoretically argued that minor distractions and disturbances are conflicts. In the present study, we refer to them as emerging conflicts. The study has been carried out within the phenomenographic research tradition and used semi-structured interviews. We addressed the professionals – the teachers – who deal with emerging conflicts every day, investigating their different ways of understanding an emerging conflict. The 9 different ways we found make the collective and shared understandings of emerging conflicts visible and form a professional language with which to discuss these kinds of conflicts. These nine could be divided into three groups, the social practice of the classroom, something that stems from outside the classroom, and something that characterises all human interaction. The awareness of the existing understandings could further be discussed in relation to what is actually taught in teacher education in Sweden

Surface Treatment Industry in the Nordic Countries : Overview and BAT examples​

The objectives of this report have been to present an overview of the surface treatment (STM) industry and the legal framework for implementation of the IED directive in the Nordic countries. The project describes currently used Best Available Techniques (BATs) in the STM industry in the Nordic countries. Further the project describes the key environmental aspects of the STM sector relating to the use of raw materials, resource use of energy and water, emissions to surface- and groundwater, the generation of solid and liquid wastes. For the final part of the project, twelve BAT candidates and four new emerging techniques are described. The techniques are focusing on resource use, emissions to water, waste management, circular economy, energy use. Optimisation, closed loop systems, digitalisation and automation are common denominators

Process integrated biosensors for real-time monitoring of antibodies for automated affinity purification

Therapeutic monoclonal antibodies (mAbs) provide new means for treatments of a wide range of diseases and comprise a large fraction of all new approved drugs. Production of mAbs is expensive compared to conventional drug production, primarily due to the complex processes involved. The affinity purification step is dominating the cost of goods in mAb manufacturing. Process intensification and automation could reduce costs, but the lack of real-time process analytical technologies (PAT) complicates this development. We show a specific and robust fiber optical localized surface plasmon resonance (LSPR) sensor technology that is optimized for in-line product detection in the effluent in affinity capture steps. The sensor system comprises a flow cell and a replaceable sensor chip functionalized with biorecognition elements for specific analyte detection. The high selectivity of the sensor enable detection of mAbs in complex sample matrices at concentrations below 2.5 mu g mL(-1). In place regeneration of the sensor chips allowed for continuous monitoring of multiple consecutive chromatographic separation cycles. Excellent performance was obtained at different purification scales with flow rates up to 200 mL min(-1). This sensor technology facilitates efficient column loading, optimization, and control of chromatography systems, which can pave the way for continuous operation and automation of protein purification steps.Funding Agencies|European Unions Horizon 2020 research and innovation program under the Marie Skodowska-Curie grant [841373]; Swedish Innovation Agency (VINNOVA) [2016-04120, 2019-00130]</p