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.

The aim of the present study was to estimate the correlation between Euro NCAP pedestrian rating scores and injury outcome in real-life car to pedestrian crashes, with special focus on long-term disability. The study also surveyed most frequently injured body regions and risk differences for specific elements of pedestrians hit by cars. Another aim was to determine whether Brake Assist systems affect the injury outcome in real-life car to pedestrian crashes and to estimate the effect in injury reduction of a high Euro NCAP ranking score combined with Brake Assist.In the current study, the Euro NCAP pedestrian scoring was compared with the real-life outcome in pedestrian crashes that occurred in Sweden 2003-2010. The real-life crash data was obtained from the data acquisition system STRADA, which combines police records and hospital admission data. The medical data consisted of International Statistical Classification of Diseases and Related Health Problems (ICD) diagnoses and Abbreviated Injury Scale (AIS) scoring.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

The aim of this essay is to problematize the role of living support in a group home and to examine staff reflections about the users' opportunities for and possibly limits to self determination and, in addition to this, how they work towards supporting this right. The study is conducted through seven semi-structured qualitative interviews. The theoretical points of departure are theories of empowerment and paternalism. We have analysed the study results from the vantage point of these theories. The results are consistent with earlier research showing lack of guidance for supporters and also a lack of common approach towards users..

This explorative study focuses on young, university attending males (22-27 years) and their understanding and pratice of the classic tail coat. It is based on five qvalitatively interpreted interwievs with a total of six participants, and through open questions regarding individuality and identicalness, limits and possibilities and inclusion and exclusion, a masculininty of a less contemporary hue takes shape. These conversations have revealed the tail coats potential of respresenting a male stereotype that can set a foundational and minimal standard for inclusion. Above this layer these males can then manifest and negotiate their masculine position in a homosocial hierarchy which decides the amount of passage, privilieges and confirmation of self- worth received for the wearer. These negotiation is performed by value bearing symbols (such as medallions, cordons and the like) allowed by the wearer and by the actions that systematically ensure that the lines of the tail coat are watched and unbroken.

This paper aims to describe the variation and develop a method to control the production for the product Metropol Kaktus from the snuff developer Fiedler & Lundgren. We are going to use the requirements from the product specifications as limits of the expected quality when we present methods to control the process. One method attempts to control during the process and the other attempts to maximize the number of products with strived quality before the process starts. Metropol Kaktus is a product produced with high quality, the mean weight is 20,023 gram and this is very close to the weight, 20 gram, which is reported in the product specifications. The variation in weight variable is less than what is reported in the specifications and the minimum weight is over the limit set by Livsmedelsverket.

Att flyttas från intensivvårdsavdelning (IVA) till vårdavdelningen kan ur patientens perspektiv leda till olika upplevelser, båda positiva och negativa. Själva överflyttningen kan ge ångest, oro och otrygghet till patienterna men kan också upplevas som positivt och oproblematiskt. Överflyttningen till vårdavdelningen kan vara abrupt eller välplanerat och detta kan påverka patienternas upplevelse och känsla. Studiens syfte var att beskriva patienters upplevelse av överflyttning från IVA till vårdavdelning. Kvalitativ metod användes med intervjuer som datainsamlingsmetod där nio patienter intervjuades.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

This essay examines the limits of marketing strategies in the online casino industry, focusing on how data-driven and advanced marketing practices influence consumer behavior and contribute to problematic gambling consumption. By observing the online casino industry, the study identifies how companies use sophisticated data analysis methods and psychological techniques to attract and retain customers, raising significant ethical and social issues. The study highlights three key perspectives: the consumer's, the producer's, and the legislator's. From the consumer's perspective, it explores how various consumer behaviors, from responsible gambling to problematic overconsumption, are influenced by marketing and gaming experiences. This includes an analysis of how cognitive limitations and psychological biases can lead to irrational decisions and an increased risk of gambling addiction. From the producer's perspective, it examines how gambling companies use marketing strategies and technologies to increase profitability and what incentives they have to take social responsibility according to modern Corporate Social Responsibility (CSR) principles. It appears that companies do not see CSR as a business goal beyond the risk of current and future regulatory compliance requirements and policy changes. From the legislator's viewpoint, the current regulatory framework for the gambling industry is discussed, including the changes that occurred in 2019 when the special monopoly form we had in Sweden was transformed into a license market.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.

Multiple sclerosis is a disease whose course is capricious and unprediactable and the exact cause of the disease is still unclear. The purpose of this literature review was to describe factors that can effect quality of life of people with diagnosis multiple sclerosis. The results shows ten different factors that effect quality of life of people with MS: fatigue, activities in daily life, position of dependence, limits of the functional abilities, sense of guilt and shame, comunicationdifficulty, social network, emootional factors, depression and degree of difficulty of the symtomes. Work has been shown to bee a major factor that can make people with MS feel worthy and experience quality of life. Nurs is an important keystone in care of people with diagnosis multiple sclerosis..

This report is an attempt to clarify how religious and non-religious views-of-life [livsåskådningar] are created through the collaboration and opposition of religious and scientific elements/ideas. This with the hope of reaching a fruitful result related to the solution of world-view related conflicts, such as the ones existing between science and religion, on an individual and societal level.This is accomplished with the help of two assertions: (1) Mankind has a need to explain its existence and surroundings. (2) Religion and science has their origins in the same seed and aim to serve the same purpose, or function. Together these two assertions lay the theoretical foundations of this report which implies that all humans have an innate need of sustaining a stable world-view.The result of this report is that a final solution to world-view related conflicts are beyond reach as our mental and physical nature limits us. However there are strategies for minimizing world-view related conflicts effect on society..

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

This thesis examines the ways in which adaptation and vulnerability are framed in national and sectorial policy-documents dealing with expected societal impacts of climate change. By using theories of discourse and ideology, the analysis aims to find and understand important ideas and presuppositions that are explicitly or implicitly expressed in these documents in order to make possible and tangible the institutional production of policy within the potentially far-reaching problematique of climate change adaptation and vulnerability. The analysis shows that there are two main perspectives through which vulnerability and adaptation are framed; one focusing limits to societal robustness; and one contesting the institutional capacity to implement adaptations. The author understands these framings as complementarily optimizing preconceived social and economic relations, something that might, in fact, reduce the response capacity of people..