Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

Background: Infection with Human Papillomavirus, HPV, is one of the world's most common sexual transmitted infections. The virus causes genital warts (condyloma) but certain virus types can cause cancer. The most common cancer type caused by the virus is cancer of the cervix. Nowadays there is a screening program for women between 23 and 60 years of age where Pap smears of the cervix is taken to discover abnormalities at an early stage. Cervical cancer is very common all over the world and this screening program saves many lives, but not in the less developed countries since the screening program is too expensive.

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

Employee turnover can cost an organization a significant amount of money. In addition, retention of employees can beneficial towards to an organization as it e.g. allows to save costs related torecruitment and training of new employees. The fast food industry is recognized as an industry which employs low-skilled employees and is especially in the United States known to be prone to high employee turnover. With regards to Europe, only little information is available in the field of low-skilled employee retention in the fast food industry.

Background The Shetland Sheepdog is a popular breed of dogs in Sweden. The breed is mostly used as a companion dog and is also popular within certain dog sports such as agility. The Shetland Sheepdog is not included in any breeding programs regarding joint health. The animal insurance company, Agria had recently informed the Swedish Shetland Sheepdog Club (SSSK) that they had noted an increasing number of arthritis in the elbow joints, therefore they wanted to exclude elbow joints from the insurance until SSSK started a breeding program against elbow dysplasia. After the start of this study Agria withdrew their demand, but the study went on as planned. Aims of this study The aims of this study was to investigate if there is any data that may show if there is a larger or smaller reason than before to suspect that the breed has a problem with elbow dysplasia and therefore would benefit from a breeding program regarding this.

The Northern Raccoon (Procyon lotor) belongs to the Carnivore-family and is a species endemic to North America. Every year hundreds of orphaned raccoon cubs are admitted into the Wildlife Rehabilitation Center of Minnesota (WRCM), a non-profit organization where all injured or orphaned wild animals are admitted and receive quality health care with the goal of being released out into the wild. The WRCM routinely vaccinate all of the admitted raccoon cubs with a killed feline panleucopenia vaccine, but despite this there are outbreaks of parvovirus infection every year where up to 50% of the admitted cubs have been euthanized or died. The objective of this study was to determine whether vaccinating the admitted raccoon kits has any significant protective effect to developing clinical parvoviral disease. A single-blinded cohort study was designed with two parallel, independent groups. One group was given a dose of killed feline parvovirus vaccine at admission, and the other group was not given any vaccination at all. Assignment to the vaccinated or unvaccinated group was on a per-litter basis and done randomly by drawing lots out of a box.

This thesis handles the problems regarding different value aspects which are applied during restoration and renovation of churches. The curator?s aspects along with the interests regarding change that exists today, is often integrated and is therefore affecting the final results. The thesis aims to discuss the different perspectives and to look at the different values the room possesses. Furthermore, the historical aspects are discussed along with possible strategies to increase a positive outcome of restorations and how to integrate churches to the modern standards in terms of use and allowing them to be a part of a living cultural heritage.Church buildings have historically speaking always had a significant meaning to people, independent of religious belief.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Since the middle of the 1980´s the Swedish bank market has experienced a change concerning structure and pressure of competition. Before the year 1985, the market was characterized as a market with few operators but have changed to a market with many operators and seen as one of the most intense in Europe where the four major banks; Nordea, Handelsbanken, SEB and Föreningssparbanken together have a strong position. Their market share has recently decreased, mostly for the benefit of foreign banks and niche banks. The Swedish market has experienced difficulties in generating profits which mostly depends on new establishments that have increased the pressure on competition, a low growth as well as weakened customer relations. The development has resulted in a growing importance of market segmentation, mainly by the fact that costumers have become more disloyal as a result of the increased competition.Students are a market segment of interest for the financial market, mainly because of the expectations of their positive financial situation in the future.

Changes in the climate and the environment are largely consequences of human influences. Resources are given to teach adults about the environment. However, there are problems in focusing on adults because it is difficult to influence people when they already have created a lifestyle. We have instead chosen to focus on teaching children about changes in the climate and the consequences of this.Many of the toys available on the market today encourage children to consume. Luxury cars and dolls with hundreds of accessories are often made of materials that has have a negative effect on the environment.Another problem we often encountered during the year is the declining interest in technology and science.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The Yangtze finless porpoise (Neophocaena phocaenoides asiaorientalis), is a small freshwater cetacean which has recently fallen dramatically in number. It is an endemic species for the Yangtze River and unless drastic action is taken, it risks the same fate as the now functionally extinct Yangtze river dolphin (Lipotes vexillifer). Threats to the porpoise are diverse but they have in common that they are caused by man. Development of the river has been made to supply a growing human population with food, hydropower, and to reduce the risk of flooding. These changes have resulted in a degraded habitat for the porpoise.

Uppsatsen belyser vilka faktorer som påverkar om en utbyggnad av vattenkraft i Kalixälven är samhällsekonomiskt lönsamt med beaktande av olika näringar samt de eventuella miljöeffekter som uppstår. Teorin utgörs av centrala begrepp ifrån en cost-benefit kalkyl. Under arbetet med uppsatsen har ett tydligt mönster utkristalliserat vilket utmynnat i följande. De slutsatser som dragits av studien är fördelar som ökad elförsörjning, intäkter samt ökad sysselsättning. Förlorade forssträckor orsakar ekonomiska förluster på grund av minskad fisketurism och naturupplevelsen av en fritt strömmande fors, vilket också drabbar turister och fritidshusägare i omgivningen.

Intramuscular injections to cats can generate strong reactions in some individuals while reactions of the same extent, according to the author, not always are recognized when using the subcutaneous route. The reactions are probably caused by fear, stress and/or pain. When the injection can generate pain one has to take that into account, which can be a limitation in treatment. It is well known that injections generate pain, but knowledge about the cause and processes of the injection-associated pain is limited. This is mainly due to the difficulty in finding objects to study pain on, high cost of use of laboratory animals and difficulty to obtain objective measurements. Although there is evidence that there may be a local muscle injury by intramuscular injection, it is not always that the extent of damage is related to the pain experienced. Facts about the causes of injection-associated pain have been studied in a literature review.