Syfte: Reglerna angående revisionsplikten för små företag i Sverige är sedan år 2010 förändrad. Det har sedan dess förts diskussioner om huruvida gränsvärdena i Sverige bör ändras eller inte och därför kan revisionsplikten anses vara ett aktuellt ämne. Denna studie syftar till att beskriva och analysera huruvida de tre storlekskriterierna angående revisionsplikt (nettoomsättning, balansomslutning och antal anställda) är lämpliga och tillräckliga för att mäta fördelarna med revision för små företag. Studien syftar även till att undersöka olika faktorer som kan komma att påverka valet av frivillig revision.Metod: Undersökningen har en deduktiv ansats med kvantitativ metod. Genom att formulera hypoteser som är grundade på tidigare forskning har vi därefter undersökt om dessa hypoteser kan accepteras eller förkastas utifrån vårt empiriska material.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Does omega-3 mitigate skin symptoms in psoriatic patients? ? A systematic review about the effects of supplementationAuthor: Anita Borgmästars and Sara LinderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012Background: Psoriasis is an inflammatory skin disease with high prevalency. Its treatment is time-consuming and associated with many side effects. Therefore alternative forms of treatment, among them omega-3 supplementation, have been investigated. Omega-3 is a family of polyunsaturated fatty acids whose metabolites participate in the regulation of inflammatory reactions in tissues and may therefore have a positive effect on skin symptoms in patients with psoriasis.Objective: To determine if omega-3 supplementation has a beneficial effect on skin symptoms in psoriasis compared to omega-6 supplementation by rating the evidence quality in available studies.Search strategy: The literature search was conducted in the databases PubMed, Scopus and Amed.

Tidigare studier visar att sjuksköterskor lägger allt mer tid på omvårdnadsdokumentation.Forskningen tyder på två rationella förklaringar till detta fenomen. Den ena förklaringenbehandlar den ökade dokumentationen som en effekt av sjuksköterskors professionalisering.Samtidigt som lagkravet på sjukvårdsdokumentation trädde i kraft startade enprofessionaliseringssträvan för sjuksköterskor. Vikten låg på att som sjuksköterska ständigtsöka större skicklighet inom sitt yrke för att kunna erbjuda patienter bästa möjliga vård. Dettagjorde dokumentationen till en del i ett kollegialt kommunikationsverktyg för att säkrapatientsäkerheten.Den andra förklaringen till ökad dokumentation kan se fenomenet som en effekt avgranskningssamhället. New Public Management och konkurrensbaserad sjukvård har drivitsjuksköterskor att dokumentera om patienters vård och omvårdnad för att kunna styrka att rätthandlingar ä gjorda och därmed klara en granskning.Tidigare studier visar att både professionalisering och granskningssamhället har uppvisateffekter som kan förklara den ökade dokumentationen i sjukvården.

Syftet med studien var att jämföra effekterna mellan tidig eller uppskjuten oxytocinbehandling vid värksvaghet under förlossning samt att studera hur intaget av peroral vätska och/eller intravenös infusion kunde påverka förlossningsutfallet.Metod en prospektiv randomiserad kontrollerad studie där även jämförelse med kontrollgrupp utan oxytocinbehandling ingick. I studien ingick 351 förstföderskor med normal graviditet varav totalt 108 av kvinnorna kom att ingå i de två randomiserade grupperna. Datainsamling och analys gjordes på förlossningsutfallet för mor och barn.Resultatet visade på skillnad mellan grupperna tidig eller uppskjuten oxytocinbehandling vad gällde förlossningslängden. Tidig oxytocinbehandling innebar i genomsnitt två timmar kortare förlossning. I samma grupp ingick det fler barn som inte fått tidig hud mot hud kontakt med modern jämfört med den sent randomiserade gruppen.

Hypertension is one of the most common reasons for visiting primary care. It is one of the most important modifiable risk factors for cardiovascular disease, suffering and death. Lifestyle change, such as increased physical activity is the foundation of treatment of hypertension. Lifestyle change starts as a process in which patients can be helped by a nurse through conscious communication, educate and support increased physical exercise.AimThe aim of this study was to investigate the district nurse´s experiences of interacting with patients with hypertension about physical activity.MethodIndividual qualitative study. Ten nurses from health center were interviewed.

The purpose of this essay is to examine the impact on children playing at a preschool yard that is designed with traditional playground equipment, and a nature-like yard without traditional playground equipment. How these respective environments influence children?s play, which other factors in the external environment that affect the game and whether the theories in the literature correspond with the results were important questions for the essay. To answer these questions a case study was applied onto two specific preschool centers, both located in Malmö. Through literature studies, inventories, observations and interviews with staff and children, a picture become clear of how the children use the yard and how their play is affected by the design of it.

Objective: The objective is to examine if long terms of payment are created because of a perceived zero-sum game in the cash-to-cash cycles between companies. The study will also examine if dependence effects the dependent companies Cash-to-Cash-cycle because of long terms of payment. Scientific method: The study uses a qualitative and a quantitative method, where primary data is collected from semi-structured interviews. Additional primary data is collected from an unstructured interview with an expert in the field of which is examined. Additional data has been collected from the studied companies? annual reports.Theoretical references: The primary theory has been Game theory, where the researchers have used this theory to analyze the behaviors of the companies.

Syftet med denna uppsats är att identifiera möjliga utfallspåverkande faktorer som möjliggör ett framgångsrikt implementerat utfall avseende social hänsyn i offentlig upphandling i en svensk kontext. Analysen och slutsatserna bygger på en jämförelse mellan två fall där utfallet utgör den gemensamma nämnaren. Underlaget till uppsatsen bygger primärt på intervjuer med tjänstemän och politiker i Sigtuna och i Örebro.De teoretiska analysverktygen som används i denna uppsats är hämtade från Rational choice- och Normativ institutionalism. Tre temafaktorer har använts för att kategorisera likheter och skillnader mellan fallen. Dessa är spelregler, preferenser och resurser.Resultatet visar på att fallen har fler möjliga utfallspåverkande faktorer gemensamma än de har utfallspåverkande faktorer som skiljer dem åt.En troligt viktig möjlig förklarande faktor ligger i att frågan om sociala krav har hanterats på ledningsnivå som en strategisk fråga, snarare än som en juridisk eller teknisk fråga.Fallen kan även förstås som att behovet av upphandling och behovet av sociala åtgärder har växt fram oberoende av varandra innan själva upphandlingsprocesserna och att det är genom aktörernas aktioner som upphandlingsfrågan och den sociala frågan har kombinerats.

The Swedish public library was founded in the years when the society in Sweden went from being a society of agriculture to industrialism. Modernism was sweeping over the country, everything was possible, which influenced the new society that was built. Now Sweden was going to be a true democracy with responsible and empathic citizens. One of the main tools in this process was to educate people, to get them to read and write and the public library fitted very well into these new ideas. It represented a place, free of charge, where everyone could go to take part of the knowledge and cultural learning that they needed in order to become the citizen that the society required.

AbstractThe development of the construction industry is slower compared to other industries. This implies that there must be improvements in this field. One step to increased effectiveness in construction projects is making the construction process more efficient, therefore resulting in a positive result for both the actual construction project and for the overall branch. The purpose of this study is to identify areas for improvement within the municipal housing company Gavlegårdarna completed construction project, who will then contribute to increased efficiency in their upcoming projects. The work has been performed with the help of two case studies examine construction projects "Fullriggaren" and "The three nursing homes." Opinions about what could have improved the efficiency of these construction projects further have been collected with the help of an interview study among some of the project participants involved in both projects.There have been many studies addressing the topic of how the construction process can be streamlined and similar studies that have been previously conducted.

This study is about trust for public institutions and what the foundation is that builds this confidence. For this study I have used three dependent variables to define different aspects of public institutions. These are trust in the legal system, trust in political parties and state of health services nowadays.  The method that is used in the study is based on a comparative study between two countries, Sweden and Portugal.  The actual result is made up by comparing means and regressions by using 13 independent variables. Many of the independent variables that has been used is deriving from institutional theories of Putnam and Rothstein These theories points out the importance of strong traditions of civic engagement and that the success of the trust of the institutions depends in large part on the horizontal bonds that make up social capital.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

This paper is a quantitative case study named Outdoor recreation of urban areas viewed through a gender perspective. The intention of this paper is, by studying gender pattern in outdoor recreation practices in Gothenburg, to describe gender patterns in outdoor recreation of Swedish urban areas. This subject is important to study because of the practices of outdoor recreation forward public health. Today many people suffer from diseases caused by stress and too little exercise, which could be prevented if they practiced outdoor recreation. Not everyone has the same possibility to practice outdoor recreation because of the inequalities between women and men.