AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

Today there is a research project undertaken by the Swedish University of Agricultural Sciences along with Wången (a highschool specialized in trotter training), which focuses on trotting horse training, performance and health. The project investigates how exercise intensity and feeding strategies affect the development of growing horses. The project includes two groups of horses where all 16 horses are fed in the same way. One group of eight individuals are trained 100% compared to conventional training and the other group are trained 20% less than the other group. All horses are trained twice a week and are out at pasture beyond that.

The purpose of this work is to map what inspiration means to people who work with music, how it feels when you are inspirated compared to how it feels when you`re not. How does inspiration affect us? Are we depending on it? What do you do when you lack inspiration? Is it possible to ?inspire? one self? My method has been to interview eight persons, selected by me, who all work with music. I have used literature, for instance about our intelligence, and also different theories on the subject of inspiration. The results of the interviews show that our experiences of inspiration are individual.

The cell cycle is the time a cell spends between two cell divisions. The cell cycle includes several parallel processes, all of which must be completed before a cell is mature for dividing. In the first place, all subcomponents (RNA, protein and membrane lipids) need to double in quantity and this occurs continuously through the cell cycle. Furthermore, the genome and some chromosomal proteins must double and this take place during a limited interval in the middle of the cell cycle (S-phase). On either side of the S-phase are two "gaps" which is called G1 and G2. When the cell has passed a point in the G-phase they are irreversibly programmed to progress through the remaining of the cell cycle and will undergo the next cell division. When a cell have passed a point in the G1 phase, approximately four hours after mitosis, a normal cell is in a state of indecision.

In today?s constantly changing market place most organizations need to reorganize. Reorganization carries risks that could jeopardize the organization's well-being and profitability. To minimize these risks, companies need a tool to help them analyze how the reorganization will affect the business before they make major changes. Such tool has now been developed by researchers at KTH.

The goal for this master thesis project has been to investigate the power quality in adistribution grid, which has a high fraction of dispersed power production due towindmills. The study has been done on a grid in Laholm South of Halmstad, whereapproximately 45 windmills are connected to the distribution grid owned by SHKEnergi. The investigation has been focused on to two radialy fed 20 kV lines, wheretwelve windmills are connected.Voltage variations have been studied by creating a model of the grid in the simulationprogram SIMPOW. The largest deviation that has been found in any point of the gridis ±1.9 % of the nominal voltage. This deviation is a result of varying powergeneration from the windmills and the voltage regulation at the connection point ofthe line.

This paper describes how radiation affects the body, the somatic and genetic effect that can occure in exposure of ionizing radiation and how to protect yourself against it. How radiation affects the cells and why you can get cancer if you get exposed of a large amount of radiation is mentioned. Research after a threshold is mentioned and what Sweden does today to improve the radiation protection by laws and regulations. Explaining the atom, what radiation is and how the ionizing radation interacts with the atom. How backscatter affect the picture and the workers and how to protect yourself from backscatter is mentioned. Radiation doses, dosimetry and rules for those who practise radiation is shortly described..

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.