Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

The increased competition in e-commerce puts pressure on e-businesses which makes it even more important to influence the visitors on their e-commerce sites. An often overlooked marketing tool is atmospherics. With the increased focus on e-commerce from both traditional and new e-businesses this marketing tool becomes even more relevant. The aim of this thesis is to investigate how the atmosphere on an e-commerce site influences the customers' thoughts, emotions and behaviors. We examine the effects the level of stimulus on a website has on the customer's emotions, attitudes, intentions, behaviors as well as the relationship between these variables.

Mathematical models possible to simulate are of great importance in order to make successful projects in the aircraft manufacturing industry. An aircraft fuel system is very complex, containing pipes, tanks, orifices, valves and pumps. The principal of this thesis is using the tool Easy5, which no longer is considered reliable enough in terms of development and support. This thesis tries to evaluate the Modelica language as a possible alternative to Easy5. To make this evaluation, the components concerned in the fuel library in Easy5 are implemented to the Modelica language.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.

Marinediesel has, to meet there customers needs for a suitable sterndrive to powerboats, developed a prototype. The prototype is currently in the testing phase. The opportunity to test the sterndrive under load inside the workshop has not previously been possible. Until now the drive has been tested in a test bench without any load on the propeller axle. The prototype has also been tested under real conditions mounted on a boat.The idea with my thesis was to create a test bench that can run around the clock in order to be able to test things like wear and service intervals and other things that require that the test interval is long.

This thesis deals with numerical simulation of earth pressure against tubular bridges in the software Plaxis. Plaxis is a FEM (Finite Element Method) software based on numerical calculations for which approximate solutions are developed through an iterative process. The program is specifically designed for soil and rock mechanical tests, such as voltage and deformation calculations in soil.The Royal Institute of Technology conducted in 2005, field tests on tubular bridges of corrugated steel, which was part of Ersa Bayoglu Fleners PhD (Bayoglu Flener, 2009). She studied how two different tubular bridges deformed during installation and filling. Tests and measurements were made during filling.

This paper aims to, through a literature review, examine how to best design and adapt calf huts to meet the calf's physiological requirements and reduce the infection pressure for enteric and respiratory diseases. It illuminates how the calf relates to different temperatures and climate, which temperature control mechanisms it uses and its ability to perform these regulations, as well as providing a summary of the past decades´ research on the calf huts housing system. These two theory chapters, along with a concluding discussion, provide a better understanding of how to, especially in temperate climates, design the most suitable calf hut, which cater to the calf's both thermal comfort and physical health. The literature suggests that the calf's own temperature control works well to counteract the temperature outside the desired range, and that one of the most important factors rather is ventilation of a calf hut, which reduces moisture and pathogens. The conclusion of this paper is mainly that there is not an obvious way to place and construct a calf hutch and that most design principles contribute to both positive and negative effects simultaneously.

In Sweden approximately ten percent of all children grows up in a family where at least one parent is having an alcohol related addiction. Since 1998 the development of group activities for children in this situation has been immense. The aim of group activities is to break the child's isolation and make them feel that they are not lonely in their experiences, give them knowledge about addiction and relive the pressure of guilt and responsibility.In a comparative study we examined studied how two different group activity models one with the conception of illness and one without, use the children's network to support the group process. The aim was also to find each models definition of the "normal family", since we understood the groupactivity as a part in the normalization process. We reached our aim through interviews with group leaders and by literature studies.

Nowadays, the world around us is changing faster and faster, the globalization is increasing and harder competition puts extra pressure on companies to be more innovative than ever before. One of the fastest changing industries is the IT industry where the actors always have to be up to date to keep their competitive advantage. The authors want to find out what makes some companies in this industry more innovative than others by examining what internal elements that are necessary for innovation. Much research has already been carried out within the field of innovation and especially about innovation management, although less research exists about smaller, non high tech service companies. Therefore the authors also tries to find out how applicable today?s theories are on this special field and thereby fill a smaller gap in today?s research.

The development of defoaming additives is steadily progressing and there are therefore always new and improved additives on the market. Some modern additives provide the desired defoaming effects by themselves, in contrasts to previous additives that needed to be used in combination with other additives. The task of this bachelors thesis was to evaluate the possibility of using these improved defoaming additives, with the aim to find alternatives that give the system better defoaming attributes while, at the same time, using less of the primary products. The tests were carried out in the coating type Teknocryl Aqua Combi 2780. The coating is a waterborne air drying acrylat-latex/alkyd based coating that can be used for both single coat painting and primer.

Kardiovaskulära sjukdomar och hypertoni blir allt mer vanligt i västvärlden. Trots livsstilsrekommendationer ökar antalet insjuknanden i hjärt-kärlsjukdomar, vilket har blivit en av de vanligaste dödsorsakerna i Sverige. Syftet med litteraturstudien var att undersöka om flavanol i kosten kan användas blodtryckssänkande samt att klargöra om flavanol påverkar den kardiovaskulära ohälsan. Metoden som användes var en litteraturstudie av redan publicerade vetenskapliga artiklar inom ämnet. Flertalet studier visar på att flavanol har en blodtryckssänkande likväl som andra positiva effekter.

The purpose of this bachelor's thesis is to investigate how working librariansmanage controversial media. It builds on three debates in the media about libraries and booksthat have taken place during the years of 2012 and 2013. The questiones asked were: How dolibrarians manage racist media? How do librarians manage media that instructs on how tocommit crimes? How do librarians manage sexually explicit media? And lastly, how dolibrarians manage pressure from outside of the library? The theoretical framework consists ofRobert Hauptmans division of the two kinds of ethical strands of librarianship, in this thesiscalled ?Free information? and ?Information responsibly?. The method used to collectempirical material was qualitative interviews.

Syftet med denna litteraturstudie var att undersöka patientens upplevelse av livskvalitet efter överviktsoperation samt främjande omvårdnadsåtgärder. Metod: Litteratursökning utfördes i PubMed och Cinahl med Full Text. Sökord var följande: Bariatric, Bariatric Surgery, Quality of life, Bariatric patient, nursing, postoperative care samt treatment outcome. Dessa sökningar kompletterades med manuella sökningar. Efter genomgång avseende inklusions- och exklusionskriterier valdes sammanlagt 16 artiklar ut för denna litteraturstudie.

The purpose of this study is to explore how hybrid work affects the experience of organizational justice and psychological well-being within an organization where working conditions differ between professional groups. Using a combination of semi-structured interviews and a quantitative survey, the study offers a nuanced understanding of how various work arrangements are perceived and interpreted by employees. The findings show that justice is not primarily about having equal conditions, but rather about how these conditions are understood and communicated within the organization. Many employees accept differences in work arrangements when they are perceived as logically justified and clearly communicated. However, when these differences lack explanation or are associated with injustices, frustration can arise even if employees understand the reasons behind them.