Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.

An increased number of participants in the construction industry is asking for accompanying terrain models to the project in order to get a better understanding of the field. When the desire to create buildings that fit together nicely with the surrounding area is increasing, it becomes more and more important to have a broad base of knowledge about the ground on which the building is to be erected. Terrain models are also very useful in the planning of logistics, documentation for landscape architecture projects, and billings for mass calculations.Surveys for creating terrain models can be performed with laser scanning. The advantage of laser scanning is the time-effective surveying, the detailed information as well as the ability of application in complex environments resulting in a cost-efficient project. With this in mind our thesis was defined in collaboration with the company Bjerking AB in Uppsala in order to investigate if there were any softwares suitable for terrain modeling.

SUMMARYThe riding school horse is the base for the riding school. Riding schools are looking for a suitable horse that meets their demands for exterior, age, education, temperament, price and sustainability. Many different aspects may define the sustainability of the riding school horse; of them is how long life the riding school horse has in riding school activity. Previous studies have shown that the riding schools requirements are 8-12 years life span in the riding school.The purpose of this study was to describe the Swedish riding school horse life span in riding schools and at what age the riding school horses were recruited, disposed and the reasons for disposal. Information about the riding school horse life span in riding schools and reasons for disposal can provide important understanding regarding the importance of health for the riding school horse, riding school economy and profitability in the riding school.

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

The aim of my examination work was to compare and research how russian respective swedish teachers make use of educational aesthetic methods such as drawing, drama, music and dance in the teaching of core school subjects ? mathematics and swedish respective russian languages. The aim of this work was to find out which of these methods are used by pedagogues in the process of education and on what level are they integrated into the theoretical pedagogic work. The point was to also analyse the regulation documents used as pedagogical base in schools i've been doing my survey in. This was done to partly find out what arts perspective is given in the curriculum and partly to see what pieces of it are reflected in the process of education.

AbstractWe decided to explore former school pupils? experiences of not conforming to the norm. Earlier studies have focused on the children as ?the problem?.  We see this as worrying, especially since there is very little research focusing on the pupils? own experiences. The children?s own perspective needs to be brought to the fore.

This project is implemented as a thesis at the Royal Institute of Technology in the master?s degree program Integrated Product Design and Industrial Design Engineering. The project has involved development and efficiency of a free starter package for expectant parents with useful content consisting of useful products for both before and after childbirth. Areas that have been investigated include packaging development, service design and appropriate content for the package.During the work, theory about packaging design, materials, manufacturing techniques and logistics have been processed to base the further work on. The project process has involved competitor analysis and interviews with store owners and customer surveys, that have been conducted to identify areas for improvement of the current solution.

Ovine black coat colour is determined by the MC1R (Melanocortin 1 receptor) and ASIP (Agouti signalling peptide) genes at the Agouti and Extension loci. The black phenotype is caused by production of eumelanin by melanocytes, whereas yellow-tan or light phenotype is the result of phaeomelanin synthesis. The ovine MC1R gene has two known alleles: the wildtype (E+) and the dominant black (ED) alleles. Two missense mutations (c.218T>A and c.361G>A) constitute ED. The presence of a third allele, the e allele, is proposed and believed to give rise to phaeomelanic phenotype.

In this thesis we propose a conceptual plan for thedevelopment of an Agroforestry Training Centre (ATC)in Musoma, Tanzania. The aim is to make a proposalto support peasant education in agroforestry. How canan ATC in Musoma be developed into a stimulatingand educational park suitable for teaching agroforestrymethods to peasant farmers and other potential users?To answer that a field study was conducted to investigatehow our client Vi Agroforestry Programme (Vi) and thetarget groups of the client can benefit from the site.The thesis begins with a short explanation of thecontext, in which the ATC plays a part followed by amethodology chapter. Next are three chapters presentedwhich introduce the reader to the research conductedbefore starting the proposal, these include: results ofliterature studies, study of precedents, and results of fieldstudy.

The Swedish Lapphund is one of our eleven Swedish domestic breeds of dogs and one of Sweden?s oldest dogbreeds. The Finnish Lapphund?s origin and physical conformation is similar to that of the Swedish Lapphund. One aim of this study was to examine whether the average litter size differs between these two closely related breeds, and if so, try to find causes for this.

This quantitative survey aims to highlight the impact of the meeting with the grief for customer advisers and representatives of funeral homes connected to the SBF (Sveriges Begravningsbyråers förbund). It also aims to demonstrate any differences between the sexes on this subject. Issues include: How does the person experience expectations and requirements in relation to their professional role? Does the person experience a personal impact due to the encounter with grief and death in their profession, in what way and to what extent? What consequences does the expectations, reactions and the possible impact result in for that person? What conditions does the person have to help cope with the professional role? Is there a gender difference in this experience? The theory base, which consists of theories taken from The Managed Heart: The commercialization of Human Feeling by Arlie Hochschild (2003) and descriptions taken from Yrke: begravningsentreprenör. Om utanförskap, döda kroppar, riter och professionalisering by Anna Davidsson Bremborg (2002), has been fundamental in both the preparatory work and the analysis.

This report was written by Lisa Bengtson and Hanna Paradis and describes the degree thesis "Environmental impacts of solid waste treatment in the Metropolitan Region, Santiago, Chile ? a comparison between current system and incineration with energy recovery". The purpose of this thesis was to investigate if incineration with energy recovery could be motivated through an environmental perspective as an alternative to landfilling of solid waste in Santiago, Chile. The study was performed with Life Cycle Analysis as a theoretical base. In Santiago, situated in the thirteenth region of Chile, Región Metropolitana, lives 6,5 million inhabitants. The major part of the solid waste produced in the region is landfilled on three different sanitary controlled landfills situated outside the city center.

Present essay aims to introduce the reader to central topics regarding Rhododendrons of subgenus Vireya. As a result of a donation, the Swedish University of Agricultural Sciences, received a collection of Vireya from a local amateur grower, Kurt Myllenberg. Since the subgenus Vireya is uncommon in Scandinavian horticulture, the study tries to establish conditions for successful growing. The subgenus Vireya differ from the other Rhododendron species through mainly three characteristics: the presence of two tails, attached to each end of the seed; the ovary-style junction is tapering and the pedicels arises directly from a dome-like base and form an umbel and not a raceme. The subgenus is distributed mostly in the islands of Indonesia and New Guinea, but also from Malaysia to Nepal and in Australia. Since Vireya species mainly grows as epiphytes in the tree canopies, they need high drainage and not too much water.