Syfte: Reglerna angående revisionsplikten för små företag i Sverige är sedan år 2010 förändrad. Det har sedan dess förts diskussioner om huruvida gränsvärdena i Sverige bör ändras eller inte och därför kan revisionsplikten anses vara ett aktuellt ämne. Denna studie syftar till att beskriva och analysera huruvida de tre storlekskriterierna angående revisionsplikt (nettoomsättning, balansomslutning och antal anställda) är lämpliga och tillräckliga för att mäta fördelarna med revision för små företag. Studien syftar även till att undersöka olika faktorer som kan komma att påverka valet av frivillig revision.Metod: Undersökningen har en deduktiv ansats med kvantitativ metod. Genom att formulera hypoteser som är grundade på tidigare forskning har vi därefter undersökt om dessa hypoteser kan accepteras eller förkastas utifrån vårt empiriska material.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

Abstract One of the leading causes of food borne infections in the world is due to Salmonella by con-suming poultry products including eggs and meat. According to US Food and Drug Admin-istration (2009), 2 to 4 million cases of Salmonellosis in humans occur every year only in US. Salmonella causes wide range of diseases with enteric and typhoid fever, food poisoning, di-arrhea and gastro-enteritis. Many serotypes of Salmonella do not have host specificity and cause disease in all kinds of animals and humans. Salmonella has capability to modify accord-ing to the changing environment and it can develop resistance against routine elimination practices of sanitation, chemical treatments and antibacterial drugs. Newly established poultry industries in Pakistan are confronting various infectious diseases including Salmonellosis while in Sweden Salmonella prevalence in animal products con-sumed for humans is extremely low.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

Katten är idag ett vanligt sällskapsdjur, både i Sverige och i andra delar av världen. År 2012 fanns det 1159000 katter i Sverige, placerade i 745 000 hushåll. Av dessa var 56,8 % huvudsakligen innekatter och 43,2 % var huvudsakligen utekatter. Vi vet sedan tidigare att kattägare i högre utsträckning än andra djurägare lämnar sina oönskade djur till svenska katthem, som idag är överfulla. I denna studie visade det sig att rumsrenhetsproblem var den vanligaste typen av problembeteende enligt kattägarna själva (25,2 %). Detta problem är enligt tidigare studier den vanligaste orsaken av beteendeproblem som leder till bortlämnade av katter till katthem.

Fodermedelsallergi är ett tillstånd som beror på att immunsystemet reagerar mot något, oftast ett protein, som normalt sett inte ska utlösa ett immunsvar. De vanligaste symptomen är kutana symptom såsom klåda, alopeci och otit. Fodermedelsallergi diagnosticeras med hjälp av en eliminationsdiet med efterföljande provokation och vid diagnos behandlas sjukdomen genom att undvika det orsakande allergenet. För att inte utveckla fodermedelsallergi måste hunden eller katten utveckla en oral tolerans mot proteinerna i kosten; misslyckas detta kan allergi uppstå. Denna uppsats syftar till att sammanfatta den tillgängliga forskningen kring hur den orala toleransen uppstår, den immunologiska bakgrunden till fodermedelsallergi samt hur en eliminationsdiet påverkar immunsvaret.

Nya generationer av datorer, digitalkameror, mobiltelefoner och annan elektronisk/teknisk utrustning tenderar att bli mindre utrymmeskrävande i förhållande till sin kapacitet i jämförelse med föregående modeller. Detsamma gäller också nya diagnostiska verktyg inom sjukvård, miljöövervakning m.m. Ett behov av aktiva komponenter av mindre format finns alltså på olika håll och möjligheten att skapa komponenter med proteiner som utgångspunkt har börjat undersökas. I denna studie fokuseras på aktin och myosin som tillsammans utgör de viktigaste proteinkomponenterna i skelettmuskler hos t.ex. människor och däggdjur.

A reward cycle for investigating the emotional status in animals has been developed and it requires that animals go through three main phases, i.e. anticipation, consumption and relaxation. The reward cycle has not been tested previously for access to play in pigs. Therefore, the aim of this Master thesis was to investigate if growing pigs showed more behaviours indicative of excitement than pigs that were not allowed to play, performed play in a play arena and showed more behaviours indicative of relaxation after play when they were back to their home pen than pigs that were in their home pen the whole time. Forty undocked piglets (10 litters of Specific Pathogen Free half pure-bred Yorkshire and half hybrids of Yorkshire x Landrace balanced for breed between two treatments were used.

Aspen (Populus tremula L.) and goat willow (Salix caprea L.) are two important tree species in the aspect of nature conservation. Due to the elimination of forest fires, a former negative attitude towards deciduous trees in forestry and a strong herbivore pressure, these tree species have been negatively affected during the last fifty years. The aim of this study was to investigate whether the occurrence of aspen and goat willow could be related to either human impact or to site properties, such as ground moisture and vegetation type. A side study included an inventory of a number of cyanobacterial tree lichens on aspen and goat willow in order to try to relate the occurrence of these lichens species to stand history and stand properties. The study was performed in Hamra State Forest in northern Dalarna. Nature reserves were compared with stands in managed areas.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

The first two weeks in a pup's life is called the neonatal period. This period is dominated by growth and development of organs and senses. The puppy is born blind and deaf and the physiological disability makes it unable to move properly. The neonatal period is characterized by a lot of sleeping. The pup receives the important milk and warmth from the bitch.