Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

Det du håller i din hand är ett examensarbete som handlar om vegetation passande för rain gardens. Arbetet vänder sig till dig som har ett intresse för dagvattenhantering. Söks en djupare kunskaper i ämnet välkomnas du använda dig av referensförteckningen i slutet av arbetet. ?Jordens klimat håller på att förändras. För Sveriges del innebär det stigande medeltemperaturer, förändrade nederbördsmängder, förhöjda vattennivåer och mer frekventa extrema vädersituationer.

How do the administrators of nature reserves experience the communication with the land owners concerned? The article is a qualitative study within the environmental communication subject. The study has been performed through qualitative interviews with administrators of nature reserves. Being in action the administrators must know how to communicate with people. The result of the study shows the administrators lack a language to describe their experience of the communication with the landowners. .

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

Sammanfattning Rum, form och växter är ett avslutande examensarbete som handlar om växtkomposition. Jag har valt ett antal profiler inom områdets principer om rumsskapande, komposition, färglära och några tillämpningar som jag studerat på plats samt gjort egna förslag. I detta arbete har jag börjat med rummens uppbyggnad, deras förutsättningar och sammanhang och hur detta påverkar platsen. Formen och proportioner skapar olika upplevelser och inhägnaden som har betydelse för intrycket. Människor får olika känslor beroende på rummets öppenhet, slutenhet och skala. Kapitlet som handlar om gångar berör uppbyggnaden och människans rörelsemönster i dessa.

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.

Denna slutreflektion beskriver mitt arbete med mitt kandidatarbete samt mina tankegånger under och efter projektet samt hur jag arbetat, de problem jag stött på och hur jag löst dem. Delarna av denna reflektion är först en beskrivning av vad jag gjort, därefter en beskrivning av hur detta projekt var tänkt att fungera. Den tredje delen är en beskrivning av hur jag arbetat under projektet, baserat på mina veckorapporter. Den fjärde delen är själva reflektionen och den beskriver mitt arbete i mer detalj samt mina tankar och funderingar och hur jag löst de problem som uppstått. Den sista delen är ett slutord där jag sammanfattar mina tankar om utbildningen och mitt projekt jämfört med de liknande spel som finns idag samt mina tankar kring genren i allmänhet..

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

When we, in the turn of the year 07/08 moved to Holma, Malmö,I and my cohabiter immediately joined the self-managementon our tenement yard, partly because we both missed havinga garden since we moved to an apartment, partly becauseof the rent reduction. The aim with this thesis is to examinehow the common outdoor environment in tenement yards isaffected when the tenets themselves are responsible for themaintenance. But also to see what social affects self-managementbrings. The purpose is to increase the understanding of howself-management works in practice and how we as landscapearchitects need to adjust ourselves and our design to create alasting design that works when the tenets are in charge of theirown outdoor environment.I have been studying a number of tenement yards with selfmanagement,both municipal and private tenement houses. I havestudied both their design and their self-management, how it isworking and how it is organized partly trough deep interviewsand also by questionnaires to the tenets of the yards in question.I found three tenement yards with some differences.

In the Swedish market, there is a wide selection of herbs as supplement to the horse´s feed. A trend today is that many companies are marketing herbal remedies with allegations of medical effects. If you want to sell the product for that purpose it must be verified and approved as drug or natural remedy by the Medical Products Agency. Some herbs may contain active substances. Nevertheless, only a few studies have been conducted on single herbs to investigate safe doses for horses.

We know that more than 2/3 of insured dogs in Sweden are put to death by a veterinarian, which means that almost one third are killed in trauma, lost or die in some other way. An unknown number of these are killed by their owner with no veterinarian involved. This graduate thesis contains a specification of the laws that control euthanasia of dogs and cats in Sweden, and the veterinary medical basics on how to perform euthanasia. The objective is also to give understanding on how pet owners choose to put their animal to death and why, and to discuss whether that is an animal welfare problem. It is legal to kill dogs and cats by shooting, using a sporting gun, provided that it is done according to laws and regulations.

Denna slutreflektion beskriver mitt arbete med mitt kandidatarbete samt mina tankegånger under och efter projektet samt hur jag arbetat, de problem jag stött på och hur jag löst dem. Delarna av denna reflektion är först en beskrivning av vad jag gjort, därefter en beskrivning av hur detta projekt var tänkt att fungera. Den tredje delen är en beskrivning av hur jag arbetat under projektet, baserat på mina veckorapporter. Den fjärde delen är själva reflektionen och den beskriver mitt arbete i mer detalj samt mina tankar och funderingar och hur jag löst de problem som uppstått. Den sista delen är ett slutord där jag sammanfattar mina tankar om utbildningen och mitt projekt jämfört med de liknande spel som finns idag samt mina tankar kring genren i allmänhet..

The domesticated rabbit stems from the European Wild rabbit and researchers have found that they share most of the characteristics and behaviors of their wild ancestor. They form mating groups in which strong hierarchic orders are formed and they are known for their ability to dig warrens which serve as one of the most important resources for this species. Although research has been performed to increase the welfare of rabbits kept in laboratory settings little is known about the housing, behavior and welfare of the pet rabbit. Among the research that has been performed within the area results have shown that the animals are kept in small solitary cages and that although many rabbits are purchased mainly for the children many animals cannot be handled by children due to display of aggression. Another conclusion drawn is that the animals are kept in ways that differs greatly from their natural environment.

This essay is about the market of traditional rental movie stores, which today are on a mature stage of the marketing cycle. The technique is constantly accelerating and contributes to evaluation of new ways to watch movie. New competitors are such as bigger chain of stores that can offer, in addition to their wide range of other goods, rental movies as a secondary selling. The substitute is of most part Internet based services from where you can watch movie online or download film legally as well as illegally.These different sorts of new competitors or substitutes become a big threat on the traditional rental movie stores as these substitutes can offer the same prices or even lower.With these new ways of watching film this will on turn change the behaviours of the customers that likes to watch movies. The problem for the traditional rental movie stores is trying to keep their existing customers and try keeping them loyal to their store, so that they won?t loose them to the competitors and substitutes.