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.

Syftet med denna studie var att undersöka vilka samband det finns mellan värderingar, föreställningar och normer kring miljön till agerande för ekologisk hållbarhet i det vardagliga livet. Vår hypotes var att det finns samband mellan affekter kring miljöns framtid och agerande till hållbar utveckling. För att söka svar på syftet och bekräfta hypotesen har enkäter med frågor gällande individens värderingar, föreställningar och normer om miljön samt frågor om miljömässigt agerande skickats ut via e-post till 119 deltagare i åldern 23-65 år. Svarsfrekvensen var på 59 procent. Resultatet visade att det fanns ett flertal starka samband mellan miljömässiga värderingar, föreställningar och normer till individens agerande och hypotesen om att det fanns samband mellan affekter och agerande för hållbar utveckling verifierades.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Abstract ? What is an exhibition hall? ? How do you create tension between art and nature? ? Why should an exhibition hall be situated in the country side; would that add to the experience? ? What are the conditions of exhibiting contemporary art? These are some of the questions I first asked myself when I came to work with this project on an exhibition hall outside Kivik, Österlen. These questions brought me to new places, meetings and ideas. The team working actively to realize this project, calls it ?Art by the Sea?. The team has been working with the project since 2001 .

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Pomace is the solid remains (i.e. stems, pulp, seeds, and skins) after pressing for juice. The annual production of apple pomace is 593 000 ton worldwide. Its field of application depends on local conditions. In order to investigate the field of application of apple pomace in the Southern Sweden, six persons on companies with production of apple juice were interviewed.

In response to the increasing mental health challenges among children and adolescents in Sweden, primary care services like First-line Mental Health (UPH), have been established to provide easy access to support. Within this medical context, professional practitioners, such as healthcare social workers, psychologists and nurses play a vital role, often balancing support and focus for the child with work involving the whole family. However, navigating the therapeutic alliance while addressing the need for parental change remains a complex challenge. The aim of this study is to gain a deeper understanding of practitioners experiences in establishing and maintaining a therapeutic alliance with parents within a first-line mental health context. Furthermore, the study explores how these professionals balance the tension between validating parents and addressing the need for change in parental functioning.The study used a qualitative approach, based on semi-structured interviews with five mental-health professionals working within UPH in Western Sweden.

In veterinary medicine, penicillin is the most used antibiotic in Sweden. Two dosage forms of penicillin are available in Sweden for use in horses, sodium benzylpenicillin (Na-pc) and procaine benzylpenicillin (proc-pc). Proc-pc is the most used dosage form and is used for intramuscular administration which allows horse owners to treat an animal at home under veterinary instruction. Na-pc is only approved for intravenous use in horses. Penicillin is normally well tolerated by horses but a serious, sometimes life-threatening, adverse reaction called penicillin shock may occur.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Persistent pink in beef patties and hamburgers is a problem in the meat industry that has been known for a few decades. It is a costly problem as it can give rejections of food by consumers. Studies around the world have tried to solve the problem but it still remains a mystery. There are many different theories of what is causing the red colour. Some of the most likly theories are reducing hemocromes, high microbiological loads, contamination of nitrite or organic/non organic substanses, DFD meat etc.

Respiratory disease with airway inflammation as main characteristic is common in the horse. It is a syndrome that is not yet fully understood. The etiology, pathogenesis and classification into different disease states are subjects for discussion and under continuous revision. Despite a number of modern techniques, the diagnostic procedure is challenging. There is no test considered to be gold standard when diagnosing these diseases.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Syftet med denna studie var att undersöka vilka samband det finns mellan värderingar, föreställningar och normer kring miljön till agerande för ekologisk hållbarhet i det vardagliga livet. Vår hypotes var att det finns samband mellan affekter kring miljöns framtid och agerande till hållbar utveckling. För att söka svar på syftet och bekräfta hypotesen har enkäter med frågor gällande individens värderingar, föreställningar och normer om miljön samt frågor om miljömässigt agerande skickats ut via e-post till 119 deltagare i åldern 23-65 år. Svarsfrekvensen var på 59 procent. Resultatet visade att det fanns ett flertal starka samband mellan miljömässiga värderingar, föreställningar och normer till individens agerande och hypotesen om att det fanns samband mellan affekter och agerande för hållbar utveckling verifierades.

Chinas government has a multifunctional program for a more sustainable forestry since 2000. This six key forest programs goal is to develop a more sustainable forest sector but also take environment consideration. The state forest administration in China has decided to create 5.8 million hectare of fast growing and high yield forest. Eucalyptus has showed to have good properties for pulp and timber production and therefore Eucalyptus plantations are under development in costal areas in southern China. By adding extra nutrients, growth can be enhanced in Eucalyptus plantations.