BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

During the 90s most companies organized and adopted routines for their environmental work. This work included for example eco-efficiency improvements and the introduction of environmental managing systems. At the UN conference in Rio in 1992 the concept Sustainable development was defined, but it was not until about the year of 2000 that companies in Sweden shifted their work from environmental management to sustainable management. A consequence of this is that they now have to focus on environmental aspect in conjunction with social and economic aspects.The purpose of this study is to gain understanding of what a change of focus to sustainable development means for companies. Has the environmental work suffered in the competition with social/economical aspects under the new sustainable focus? How will the new way of working affect the balance between environmental and social aspects? Changes were studied in five companies by analysing their annual-, environmental- and sustainability reports and through interviews of sustainable managers.

Fusarium graminearum is one of the most important pathogens on cereals and causes major crop losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.

Dice is one of Sweden's largest game manufacturers. They have produced a game series called ?Battlefield?, which recently celebrated its tenth anniversary, releasing it gradually over the years. In order to create a game some form of work structure is required. In this essay we discover what the Dice work process looks like today and how it has changed over the years.Game development is progressing and market changes require game developers to constantly adapt to the current situation.

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Syftet med vår studie var att undersöka, analysera och diskutera lärarens, elevers och föräldrars medvetenhet och engagemang om elevernas progression inom läsinlärningen. Analys och slutsatser byggde vi på våra resultat och modern forskning om barns språkinlärning. Detta gjorde vi med hjälp av en klass bestående av 1 lärare, 19 elever och deras föräldrar. Vi använde oss av kartläggningsmetoderna God Läsutveckling och Ordkedjor, enkäter och intervju. Resultatet av vår studie visade att kartläggningsmetoden var betydelsefull, men metodvalet inte var det avgörande för läsutvecklingen hos eleverna.

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow human being.

Swedish government aid is divided into three main themes: democracy and human rights, the environment and climate, and gender equality and women's role in development. These three themes in aid are considered by the government to be vital in order to fight poverty and create fair and sustainable development. This study will examine two of the four focus areas designated under the theme of "environment and climate". The study observes the relationship between projects in energy and water and how it promotes a sustainable lifestyle. A survey on environmental habits will be conducted.

E.ON Elnät has in their project Operational Performance developed a priority tool forconstruction and operation. The tool will help the users to increase the capability to prioritybetween new development projects and removal of faults. The tool can be seen as a measuringfor different bay?s reliability, size and the community usefulness. The result of the priority isdirectly connected to which calibration that is chosen in the tool.The priority tool is still under development and there is therefore an uncertainty about howsensitive the tool is for changes in the calibration.

Syfte - Syftet med den här uppsatsen var att via befintlig litteratur undersöka vilka modeller som finns för att välja systemutvecklingsmetod. Vidare syftade uppsatsen till att testa modellerna på några av de vanligast förekommande utvecklingsmetoderna. Detta skedde med hjälp av ett förenklat exempelprojekt.Metod ? Metoden till den här uppsatsen var en litteraturstudie. En litteraturstudie sammanställer tidigare forskning kring ett ämne för att skapa nya perspektiv.

The purpose of this master thesis is to describe and analyse the development of the library history in the municipality of Karlsborg. This is done with a comparison to the library development in Sweden as a whole and in particular to the cities of Lidköping and Halmstad. I have worked according to the following questions: 1. How did the libraries develop before the municipality took over? 2.

This thesis describes the developmentof a device called "Oil Separator"which is used for washing vehicles andparticularly car washing. The devicedeveloped for Mr. Car Bilvård AB inUppsala, the company's work involvespassenger transport and courierservices. The company needs anexternal device that meets theenvironmental standards to wash theirown cars in the premises without theneed to modify or reconstruct on thepremises ground as the premises is ona leased contract.Work began with a preliminary study onthe literatures that describes boththe function and structure ofdesigning the device. A few interviewswith other car wash companies had beenimplemented, and some measurements.After collection of the necessaryinformation the specifications ofcustomer requirement was presented .With these requirements a fewconcepts was generated and weighedusing the Pugh matrix for conceptsselection for further development.The final concept was furtherdeveloped and a design has beenpresented.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.

During the work at Gateway Security AB in Motala I began examining available antenna models to get a wider perspective, this have given knowledge of their structure, and an understanding of their function. All my necessary fact is based on my observations and notes of these measurings. New antenna models, and available models were examined where measurements at different heights and different distances on the antenna were performed with the help of an oscilloscope and a measure probe, peak ? to - peak was brought on the signal. The measurements are presented in a line diagram.