Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

The Swedish market for vehicle inspection is re-regulated since June 2010. More than four years after the re-regulation there are eight companies in the market. Two of these companies are a result of the former monopolist's owners divided the business among themselves. The remaining six companies have entered the market through acquisitions or by building up their business from scratch, these are known as new entrants in the study. The competition has developed slowly and the former monopolist still has the highest market share.

ABSTRACTThe principal aim of the study was to compare the feeding behaviour of cattle, sheep and goats on pasture and explain any differences between speices. Furthermore, I compared foraging behaviour between dry season and the beginning of the rainy season, in order to see any relationships between weather and behaviour.The study was carried out in Shompole in southern Kenya. Behavioural data were collected by observing herds of cattle, sheep and goats on pasture. The livestock were herded on pasture during the days and kept in bomas, where people live, during the nights. The weather in Shompole is characterized by high ambient temperature and low, bimodal rainfall.

Authors: Malin Andersson & Mattias ÅsénTitel: ?Det här är ett plagiat?Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 44 (without appendix)Sportbladet is Sweden?s biggest sports newspaper online. Their audience, as for all online newspaper?s audience, has big expectations of a steady flow of news. The economic conditions of journalism, together with the interests from the owners, may force newspapers to produce large quantities of news for cheap costs.

Detta examensarbete är utfört på uppdrag av skogsägarföreningen Norra Skogsägarna (Norra) för att undersöka om innehavet av en uppdaterad skogsbruksplan har något samband med hur stor andel av den produktiva skogsarealen där avverkning och skogsvård årligen sker hos enskilda skogsägare i norra Sverige. Analyserna baserades på enkätsvar, data från skogbruksplaner, uppgifter om utförda avverkningar enligt Norra skogsägarnas verksamhetssystem NOVA, samt offentlig statistik från Skogsstyrelsen och data från Riksskogstaxeringen. Examensarbetet söker besvara sju frågeställningar, tre handlar om den skogliga aktiviteten på privata enskilda fastigheter. och fyra syftar till att analysera Norras skogsbruksplaner med avseende på hur väl de följs och hur virkesförrådet förväntas utvecklas. Data analyserades med hjälp av olika t-test där insamlade data jämfördes med data från Skogsstyrelsens offentliga statistik och data från riksskogstaxeringen. Resultaten visar att skogsägare som investerat i en skogsbruksplan (SBP) utför avverkning/skogsvårdsåtgärder på större andel av sin produktiva areal än de som saknar plan. Den åtgärdade andelen ökar från perioden före till perioden efter att skogsbruksplanen tas emot.

Background. Anesthetic-related death in small animal anesthesia is about ten times more common than in human anesthesia. Recent research identifies the early postoperative period as particularly risky and highlights the need for regular and careful monitoring of the veterinary patient during this period. Objective. The aims of this study were to investigate whether there are standard procedures in terms of regulated routine patient observations and record-keeping during the early postoperative period at Swedish veterinary clinics, and if there are any guidelines for monitoring the veterinary patient during recovery. Methods. A small survey including ten Swedish veterinary clinics was carried out as well as a literature review. Results.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

During the last years, meticillin resistant Staphylococcus pseudintermedius (MRSP) have caused an increasing number of infections in Swedish dogs. MRSP is resistant against a majority of the antimicrobials available for dogs in Sweden, making it difficult to treat the infection. Our knowledge of the bacterium is limited, making it hard to handle infected dogs in a proper way. The aim of this study was to investigate for how long time dogs, who have an infection caused by MRSP, become carriers of the bacterium. Other factors like treatment with antimicrobials, the correlation between clinical symptoms and carriage, common diagnoses and institutionalization where also looked upon.

The mountainous Central Asian and former Soviet country Tajikistan is the least advantaged country economically among the former Soviet Union states. Approximately 6.5 % of the land is arable in a country where roughly 80 % of the households typically own small numbers of sheep and goats. Management practices and animal husbandry in the villages such as uncontrolled breeding, mixing of animals on pastures favor transmission of infectious diseases. Brucellosis is a zoonotic bacterial disease caused by Brucella spp. The disease is endemic in Tajikistan. B.

The agriculture of today is getting larger and larger and it demands more efficient machines to handle these larger units. But all farmers don?t have the opportunities or don?t want to expand. What should they do if they want to remain on the farm? An alternative is to start a farm shop.

For most dog owners today it is natural to use acoustic stimuli such as talking to communicate with their pets. Words are used both to ask the dogs to perform tricks, as well as to hold ?conversations? with the dog. This literature review looks at how dogs perceive human acoustical communication and how this can influence the behaviour of the dog. This information could be used e.g.

The object of the thesis is to propose a new design for the neighbourhood of Veiberg that is situated in the small Norwegian town Jessheim. My approach was to first make an analysis of the whole community and the structure of the town, and then gradually focus on the actual neighbourhood to continue the research there. On the basis of my research the block will be redesigned. The research will lead to a well-planned design of the neighbourhood, which will adapt it to its surroundings in a sustainable and constructive way. The project will lead you through the history of the town and the intentions and aims of the municipality. The project also examines the structure of the town and the function of the neighbourhood in the town today as well as investigation of the history, the structure and the qualities in the area.

Pyometra is a common and life threatening disease of intact bitches. The disease is caused by a hormonal influence on the uterus in combination with a bacterial infection. The most common treatment is ovariohysterectomy, but several medical options are available to maintain fertility or avoid surgery and anaesthesia. Drugs that can be used for medical treatment are for example progesterone-receptor antagonists, prostaglandins and dopamine agonist. The present study focused on treatment with the progesterone-receptor antagonistaglepristone in combination with antimicrobial therapy.

The forest in the northern part of Sweden has changed dramatically during the last centuries. The forest has gone through a large-scale transformation, from it being only used locally for domestic purposes to becoming very important raw material for Sweden in the industrial age. The strategy by foresters during the second half of the 20th century has been to create pure production forests for commercial forestry. This has mainly succeeded and we have today homogenous production forests that give a high profit to the owners. The aim of the study is to compare the state of the forest in the former state forest Hällforsmarken in the years 1925 and 2000 and to interpret the changes which has taken place.

Interactive media is constantly increasing in our surroundings and with the innovation of touch-screens, two-way communication with screens has become part of our daily life. Still, this well known way of process information is not often seen in the in-store environment of grocery retailing. Here, interactive media is an unestablished field where empirical studies are invisible within the academic world. The lack of knowledge in which effect interactive digital signage has is one of the barriers of investing in this marketing solution in-store. The main purpose of this study is to examine and describe the effects of interactive digital signage at shelf within grocery retailing.