Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

Aortic insufficiency is a very common valve problem in horses and most often affects older individuals, but nevertheless existent within younger ones. The root cause for aortic insufficiency can be varied, for example; endocarditis, ventricular septum defect or congenital valve disease but the most common are progressive valve degeneration or elite competition. Depending on the root cause, different changes can be observed on the aorta valves, but they do all have the same effect, the valves do not seal properly and blood leaks backwards. Many horses can, even with this deficiency, perform highly without any visible impacts and there is therefore no need to treat those subjects. Most often the symptoms arise at a later stage in life and they are, more often than none, put down for other reasons. In the occurrence of the clinical symptoms showing, treatment guideline is to inhibit these symptoms since the valve degeneration is presently irreversible.

For centuries, springs have played a significant role in our society as water supplies, reasons for where to settle down, and in folklore. There are different reasons why and where a spring forms, e.g. in what kind of soil it has its outflow. Geographic and geochemical surroundings have an influence on spring-water quality.For this project some of the springs in the Lagga perish, Knivsta municipality, Sweden, were selected for a closer study. Water samples were collected from springs for analysis.

ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

AbstractThe purpose of this essay is to discover the driving forces in top athletes, concerning training, body image and social positioning. Furthermore the object is to study how important being fit is for social reasons in today?s society. The athletes have been interviewed face-to-face and described their personal drive regarding training, their goals and the significance of the sport. They have also described how they see the image of the ideal body that currently exists within the field of sport and society and how training affects their own body image.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Throughout the years more and more charitable organisations have appeared and the competition between them has increased. This has forced the charities to use more marketing strategies in their work in order to strengthen their competitiveness. Research in philanthropy in terms of economy and marketing has been neglected in Sweden and the research that is done today is mainly focused on why individuals donate to charity. A donation, according to the writers of this thesis, has been seen as an economical activity and can therefore be explained and understood through economical models and theories. This thesis aims to see how a contributor to charity makes the decision to donate money, consequently see how the donation decision process actually works from a theoretical model of a buying decision process from marketing literature. The purpose of this thesis is therefore to from a buying decision process concerning products describe the donation decision process for contributors to charity. By achieving this purpose the writers aim to compare if a donation decision process go through certain steps similar to a buying decision process.

The essay, based on interviews with eight people, deals with name changes from a foreign-sounding name to Swedish-sounding name. The aim is to investigate the reasons behind the name change and whether experiences of ethnic discrimination were among these reasons. Furthermore, I explore the consequences of the name change, and whether the name change was an effective strategy to avoid ethnic discrimination. The study employs qualitative method; I carry out eight interviews with four women and four men, and analyze the empirical material by means of post-colonial theory in which categorizing, otherness and passing are significant terms. The results show that the name change takes place primarily to reduce a sense of otherness, and the discursively locked positions a foreign-sounding name creates.

Places like nightclubs or pubs are frequently visited in order to find partners for love, sex and relationships. This study examins behavioral patterns and trends among young adults in these environments. A computer-based questionnaire has been implemented on entertainment establishments - two studentclubs, one youth club and three nightclubs - in Malmoe and Lund in southern Sweden. The emprical material contains at most 149 answers, and at least 109. Sex, love and relationships are less important than expected, but are still some of few big reasons for visiting nightclubs.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

ABSTRACT:The aim of this essay is to analyze whether the development of the Principles of War in small states´ doctrine has been influenced by the doctrinal development of alliances after the start of an international cooperation.The author suggests that the development of the Principles of War can be understood through theories of doctrinal development. The theory used for this analysis states that small states depend on alliances, such as NATO, and therefore adapt their doctrine to better match the doctrine of the alliance. Since the Principles of War are the foundation of doctrine, such an adaption should lead to an adaption of the Principles of War as well.The analysis will be made using Swedish Army field manuals as a basis. These will be compared to NATO´s, in order to see whether or not Sweden has adapted its Principles of War following its membership of the Partnership for Peace.The results show that today the Swedish Principles of War are more similar to NATO´s than they were in 1982, which suggests that they have been adapted to better match those used by NATO. Although this essay does not analyze the reasons why, the results imply that theories of doctrinal development also include the development of principles of war.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

The purpose of this essay is to illustrate the ideas that have influenced parents' choice of a Christian private school and how parents justify their choices. The essay also aims to examine the expectations that parents have in the schools, as well as the pros and cons as they consider private school compared to other schools.My study is based on qualitative data collected through interviews with parents who have chosen to place one or more of their children in a specific Christian private school. Using a qualitative approach has made it possible for me to get a deeper understanding of this investigation. I have also used the previous research on this field and theoretical starting points to explain and connect to my inquiry as Maslow's hierarchy of needs and the school Weber document types and identity in a multicultural society.The study shows that parents seek to or from the public school due to various reasons. To seek out a Christian private school depends on different reasons.

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.