On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Diabetes is a widespread disease, which is increasing in the Western World and even in the developing countries. This entail an increasing strain on the medical service when to nurse and treat patients with diabetes type 2. To support and empower the patients in their choices, which will affect them for life, is a challenge to the nurse. The nurse is an important character in nursing care when patients take a more active part in treatments. The aim of this literature review was to exam the factors, which influence diabetes care.

The horse has been domesticated for several thousand years. It has gone from being used primarily for food and transportation, to become one of the most popular pets in Sweden. With over 150,000 practitioners, horseback riding is one of the biggest sports in Sweden and there is a variety of specializations to choose from. One orientation is western riding which is a broad sport with several disciplines where most originate in cattle work and other ranch tasks. Western riding is a growing sport in Sweden with an increasing number of practitioners and with many different organizations and associations, it is important that the correct knowledge of the equipment used is disseminated. Artificial aids are available in a variety of designs and the most common variants used by western riders in Sweden is draw reins or some forms of martingale.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Through the growing use and availability of information technology the dependency of Internet is today increasing. Internet makes ways for a more mobile business communication that cost less. One of the latest applications of Internet technology are intranet and extranet. I have asked myself the question how intranet and extranet can affect companies efficiency and competitive advantage. In order to answer this question I performed a case study at Ericsson and ABB.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

The abrupt and early weaning of intensively kept lambs may have serious animal welfare implications, but relatively little is known about this. Weaning includes the breaking of the mother-young bond and abrupt replacement of milk by solid food, often coinciding with changes in the (social) environment. Altogether, these changes are likely to affect lamb welfare significantly. This study aimed to establish how strong and persistent lamb welfare is impaired following abrupt weaning by means of measuring behaviour parameters indicative of affective state. Also, we investigated the existence of a diurnal rhythm in play behaviour, which is considered an important indicator of positive affect and good welfare.

The economic conditions for Swedish dairy farmers are constantly changing. The numbers of producers are declining and the economic conditions for dairy production are weakening debilitating. To improve the economic situation for a farm a hired contractor is a possible solution since previous studies show that machinery cooperation may be beneficial for the farmers. The aim of this study is to examine the possibility for farmers to cut costs by hiring a contractor for harvesting silage. A comparison between using own machinery and hire a contractor is the starting point of this study. Another aim is to discuss the farmer?s decision process when achieving today?s situation and to determinate what factors affect their decisions. The study is based on cases selected from four farms that today have chosen not to or only to some extent, hire a contractor for harvesting silage.

The aim of this study was to describe and analyse the constructions andinterplay of gender, ethnicity and sexuality between female and male careworkersand residents in a nursing home. To explore this from a qualitativeeveryday life?s approach, material was collected through participating observations,interviews, and informal conversation with careworkers and residents.The result points out that historical patterns of gender and caring relatedto this context still matter and affect both careworkers and residents. Forexample, female careworkers talked about the concept of caring as a genuinefemale experience, while male careworkers, who were in a minority, insteadtalked about caring in more gender-neutral words. The result also indicatesthat a larger number of male careworkers not necessarily leads to a highergrade of gender equality.

The purpose of the study is, through literature and interview studies, to analyze and draw attention to critical mindedness regarding news features in a multilateral way. In the interview 16 participants got to see three SVT news features with lack of criticism. Great importance was given to the spontaneous reasoning of the participant. The study is explorative and has given a number of hypotheses and ideas for further research concerning the subject. Among other things the study shows that previous beliefs affect the critical mindedness of the individual, that individuals have the ability to think critically if reminded and that the trust of the source and medium affects the critical mindedness of the individual..

Media has a big actuating power over the public opinion. The image of reality that media choose to reproduce will affect the recipient view of reality. The case about Thomas Quick and its associated news coverage has been used as an example to illustrate the problematization regarding media imag-es and media framing attempt. The purpose of this essay was to illuminate how daily and evening newspapers works with various framing methods.The theoretical framework for this essay will discuss the media framing theory and its ramification attribute framing theory. This laid the foundation for the research question.

Milk fever, or parturient paresis, is the second most common disease in Swedish dairy cows. The disorder is associated with the onset of lactation when some cows are unable to meet the metabolic demands of calcium to support milk production and therefore develop a state of hypocalcaemia. Clinical hypocalcaemia (milk fever) may lead to coma and death in severe cases but subclinical hypocalcaemia has also been shown to have negative effects on e.g. feed intake and production and to increase the susceptibility of the cow to develop secondary diseases. The nutritional strategy applied precalving is of great importance in preventing milk fever and e.g.

The aim of this thesis is to create an understanding about how and to what extent a Swedish expatriate manager needs to adapt his/her leadership in accordance with the culture of the host country. Thus shall different managers? perceptions of experienced management overseas be studied. To accomplish our aim, three different problems have been designed. These are as follows: In what way does the manager?s earlier experiences and knowledge about expatriation affect her or his leadership in a new cross-cultural context? How does the culture of the host country affect the expatriate manager?s leadership? How does the expatriate manager handle contradictory demands: that is differences in expectations from subordinates and the higher management? We have chosen to use an abductive approach in order to do a qualitative study and we have therefore conducted eight case studies to create a foundation for distinguishing patterns.The case studies are based on eight Swedish managers with experience from expatriation. The theoretical framework is structured upon three main themes including; knowledge and skills a global leader needs to possess, the relation between the leader and subordinates, and contradictory demands.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.