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.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

The purpose of this Bachelor thesis in Economics at Lund University is to try to establish the correlation between the value change of retail real estate buildings in Sweden and macro economic variables. The principal method is the multiple regression model and it is used to estimate the basic model. The basic model is enhanced by estimating some 30 models and the result is two good models. The difference between the basic model and the two better models are small but important. In the lagged basic model, the same variables are used as in the basic model but with different time lags.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

This study examines the opinions of social workers regarding the social networks of people with a substance addiction. The intention was to get a more nuanced understanding of what characterizes a positive or negative social network, as well as which functions different types of social networks serve. Data were collected through qualitative interviews with seven social workers. More specifically the social workers were oriented towards working for social services with clients that struggle with substance abuse. The empirical material has been analyzed with a thematic analysis.

Numerical simulations play a vital role in both static and dynamic stability assessment of electric power systems and the foreseeing of voltage collapse. Simulations performed by Svenska Kraftnät(SvK) are mainly done in the specialized voltage collapse predicting software tool, SPICA and the more all?purpose software tool, ARISTO.The grid operators at SvK use SPICA to predict the maximum transfer limit at specified sections (in this report the section in concerns is the southern part of Sweden i.e. interface1 4). SPICA is mainly used as an online application by using actual states from the grid, these states update every quarter of an hour.This thesis is a continuation of the master thesis SPICA ? ARISTO JÄMFÖRELSE by Jakob Katzman and Johan Fält.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

This essay addresses the subject social interaction in the social network named Facebook. The studied interaction took place between the Swedish clothing company H&M and the active visitors on the company page in the social network. The subject of social interaction in social media is an interesting field to study due to its vast range, the largely amount of people involved and it is of interest to see how the company and customers interact. The purpose of the essay was to study the interaction between the company and visitors. The statement of the problem is divided into four questions which is processing a deeper analysis of how the company page is used.

Effects of Menstrual Cycle and Oral Contraceptives on Sport Performance During the menstrual cycle, there is a variation of the female steriod hormones estrogen and progestogen. These hormones has mainly reproduktive functions, but do also affect other physiological systems, which may have an influence on athletic performance. The use of oral contraceptives among female athletes matches the use among the general population. There is a concern among female athletes and there coaches weather oral contraceptives can affect the performance. The purpose of this litterature review is to determine the effect of the menstrual cycle and the use of oral contraceptives on athletic performance.

We are living in network society, where information and communication together with the technical development stands in the centre. Characteristic for network society is quick changes, new meaning of time and space, convergence and new possibilities of communication. Network society contains new technical developments, several with thepurpose to improve the possibilities of communication between human beings, which in some ways creates new social demands and expectations. In this study, I focus on the Internet, which is an important channel for the information, communication and marketing in network society. As whole network society, the Internet is constantly developing.This study, implemented with qualitative interviews, has the purpose to give new, deep and interesting knowledge about business to business companies? communication and marketing on the Internet.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.