Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Titel: Redovisningskonsulternas arbete - hur har det påverkats av revisionspliktens avskaffande?Nivå: Kandidatuppsats i ämnet företagsekonomi, redovisning och revision, 15 Hp, FÖA300Författare: Jenny Barkman Lövdal, Maarit Jansson, Cholticha PruekwatcharakunHandledare: Ulla Pettersson Datum: 31 maj 2012Problemformulering: Revision har genomgått lagändringar under en lång tid och kravet på kunskap om revision har ändrats i takt med detta. År 2010 infördes en lagstiftning om avskaffande av revisionsplikt för små bolag i Sverige, vilket ökade efterfrågan på redovisningskonsulter. För att ta redan på vilka konsekvenser det fört med sig har följande frågor formulerats:Har redovisningskonsulternas uppdrag ökat i antal och omfattning? Har branschorganisationerna SRF och FAR påverkat kompetenskravet på redovisningskonsulterna? Har kontrollen av redovisningskonsulternas kunskap och arbete ändrats?Syfte: Huvudsyftet med denna uppsats är att undersöka hur de valda redovisningskonsulterna anser att avskaffandet av revisionsplikten påverkat deras uppdrag, arbetsuppgifter, kunskapskrav och kontrollen av detta.

Swedish Armed Forces are according to their development planning process taking actions to establish a new joint unit (SWEWOSE), with electronic warfare capability. SWEWOSÉ S main task will be designated to produce electronic warfare libraries for electronic warfare systems within the armed forces. The unit shall have capability to support with libraries in any state of conflict situation even if the supported unit with library needs conducting operations abroad.This essay examines the requirements that justify the establishment of a new unit in times when the armed forces conducting reorganizations and cutbacks in both economy and personnel.The possibilities to buy complete system solutions from an external supplier are examined. But also what kind of library support model that is to prefer according to the demands that the Swedish Armed Forces desired, in terms of capability in platform protection and battle space awareness.The results show that the demands that the Swedish Armed Forces has decided, best will be ful-filled and justified by a national electronic warfare unit, with library production as a main task..

The complexity of the mast cell is becoming more prominent. From being the cell recognized just to contribute to allergic inflammation it is now also associated with wound healing, protection against tumor growth and in recognition and defense against a wide range of pathogens. The location of the mast cell in the barrier between the external and internal environment of the body enables the cell to quickly respond to invading bacteria, virus and parasites. Diarrhea due to Escherichia coli infection, listeriosis, toxoplasmosis, Newcastle disease and bovine respiratory syncytial virus are examples of mast cell activating diseases that can affect animals in, as well as outside, the agricultural sector. Additionally, ticks and tick-borne diseases are of concern.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

This essay examines the recent electoral success of the Sweden Democrats (SD) in the Swedish municipal election in 2006 and 2010. By using statistical methods it aims to explain which of three contradicting theoretical frameworks best can explain how a populist radical right party could penetrate one of the most stable party systems in the world. The theoretical approaches tested in this essay are: a demand-side, an external supply-side and an internal supply-side approach. By using theoretically anchored proxies to determine the effect of the contradicting theoretical approaches this essay concludes that the internal supply-side explanation measuring the local party organizational ability of the SD had the most substantial effect when it comes to explaining their recent electoral success in the Swedish municipalities, as opposed to a more commonly believed demand-side driven explanation..

Most major companies today have a visual identity. It answers questions like: which font do I use? and when can I use the logo or not? Westinghouse Nuclear Fuel in Västerås have a visual identity but no guidelines for the employees to follow. Further-more, rollups and rollup handouts produced by Westinghouse are not mentioned in the visual identity. ?erefore the external information from Westinghouse is someti-mes, both by employees and customers, perceived as not uniform.

This thesis purpose is to investigate the sociopolitical factors and causes that led to why KB chose not to use the criteria and guidelines for their digitization activities are described in DIGSAM. To do this I focused on three research questions;- What factors (internal / external) led to the decision not to use the criteria guidelines for digitization, which is described in the policy document DIGSAM and what arguments and opinions formed the basis for the decision.- What is the Library's digitization activities, the factors, criteria and guidelines governing activity in the current situation? - Will KB's choice not to use DIGSAM as a whole in their digitization activities affect national library's role as a beacon for the Swedish libraries digital work? In what way and why? In order to answer these questions I interviewed three of KB:s librarians who had extensive knowledge of digitization and DIGSAM. I chose to also use a pilotstudy that was conducted at KB in the of spring 2010. The idea was to use this material as a basis to build on.As a theoretical framework, I chose to use a socio-political theory of Ingrid Mason.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

There is no doubt about the significance of nature on the health of human beings. Not only is the tree an element of nature that is of great value to our survival, it also serves as a valuable object and symbol of human beings? enjoyment and appreciation of the environment. The purpose of this study is to present the relationship that a person may have with a specific tree. Three women and two men are interviewed about their trees and the places where they are located.

This field study examines how politically active radical feminists have reached their position in a group called Sällskapet. The aim of the study is to examine different paths, with the purpose to gain understanding of how to become a politically active radical feminist. Also, processes of social recognition on the field are examined; what is recognized and what taste preferences and behaviors gain a lower value? The different paths to the feminist position have been examined through a qualitative method consisting of a mixture of interviews and participant observations. The question if the position in Sällskapet requires specific experiences has been analyzed through Pierre Bourdieu?s theoretical framework, with a particular emphasis on the concept of habitus, symbolic- and cultural capital.

This thesis deals with the goods classification of the Nordic alcoholmonopolies, viz. Alko in Finland, Rúsdrekkasøla Landsins in the FaroeIslands, Systembolaget in Sweden, Vínbúðin in Iceland, andVinmonopolet in Norway. The focus of the study is the web pages of thecompanies (as they appeared April 10th 2011) and the printed pricecatalogue of Alko, from which information on class division has beenexcerpted. The emphasis lies on the division into product groups and theinformation about origin. Within these facets, which partly overlap insome of the classification systems, the principles of division and thehierarchical relations between classes are studied.

Most major companies today have a visual identity. It answers questions like: which font do I use? and when can I use the logo or not? Westinghouse Nuclear Fuel in Västerås have a visual identity but no guidelines for the employees to follow. Further-more, rollups and rollup handouts produced by Westinghouse are not mentioned in the visual identity. ?erefore the external information from Westinghouse is someti-mes, both by employees and customers, perceived as not uniform.