Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

Abortion during late gestation is often caused by placental dysfunction such as placentitis. To prevent this from happening the placenta can be monitored pre partum so treatment can be started at an early stage. Methods for monitoring the placenta include hormonal monitoring, presence of clinical signs of placental dysfunction and ultrasonographic evaluation of the fetus and the placenta. Transrectal ultrasonography provides a very good image of the caudal portion of the allantochorion where an ascending placentitis normally establishes. An increased combined thickness of the uterus and the placenta, CTUP, has been associated with placental failure. This study included ten Swedish standardbred trotter mares in late gestation. They were monitored by transrectal ultrasonography of the placenta two times with approximately a month in between. CTUP was measured on each examination.

Background: A majority of strategic alliances do not create value for the participants. One of the main reasons for the high failure rate is an inadequate process for partner selection. If the correct partner is not selected, it can have serious effects on the management of the partnership. This is a serious problem since failed alliances usually are very expensive for the involved companies. Purpose: The purpose of this thesis is to investigate which theoretical factors are important when selecting a partner for a strategic alliance.

IT is a natural part of the work today when it comes to projects. There are many aspects that are wholly or partly dependent on IT support actions to proceed efficiently. Although there is still situations where IT is deselected as a tool. The factors that make it look like this is not always included in the calculation, which resulted in the failure that could have been remedied with the right tools to solve the problems. The project form which today is increasingly common with all major groups involved enables IT tools' impact also becomes an increasingly provided they are used properly.

Målet med den här studien var att undersöka de anställdas känslomässiga bedömning av den interna kommunikationen på ett svenskt skogsbolag med hjälp av en modifierad version av undersökningsverktyget Communication Satisfaction Questionnaire (CSQ) samt två kvalitativa frågor. Studien genomfördes på 65 anställda inom en region av ett svensk skogsbolag. Resultatet visade att de anställda var ganska nöjda eller nöjda med de olika dimensionerna av kommunikationstillfredsställelse samt att ingen statistiskt säkerställd skillnad kunde identifieras mellan tillfredsställelsen hos region- och distriktsanställda. Vidare kunde ett samband påvisas mellan de anställdas arbetstillfredsställelse och kommunikationsdimensionerna: kommunikationseffektivitet, chefsrelation, skvaller och presonlig feedback. Resultatet från de kvalitativa frågorna påvisade att de förbättringsmöjligheter de anställda framhöll främst fanns inom området kommunikationskanaler.

Jönköping's municipality requested a diploma work witch would present the experiences, as arisen during the existence of the echo village Smeden.To recive information for the background, literature at the university library were searched at the database "Libris" with words like "echo village" and "ecological living".Data was retrieved from 28 questionnaires that were sent out to the inhabitants of the echo village Smeden. The questionnaires contained questions about experiences, opinions, ideas and thoughts about living in this echo village. The results were analyzed and presented by diagrams and tables and showed that the inhabitants where most unsatisfied with the sewer and the system of the toilet. In the opposite the inhabitants experienced that the remaining systems were in satisfactory and the majority of the inhabitants were very pleased with their living conditions.Conclusions of this study are that an echo village would be a suitable alternative to an ordinary living and that ecological living would be something that would work well even in the future. An important thing to remember is that the systems of the households must be easy for the inhabitants to maintain otherwise the environmental thinking would be in risk of failure if some don?t have the energy to manage this properly..

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.