Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

Bestämmelsen om tvångsinlösen i 22 kap. 1 § ABL är tvingande, vilket innebär att avsteg från vad som föreskrivs inte får göras genom bolagsordningen. Mot bakgrund av Högsta domstolens avgörande i NJA 2011 s. 429, synes bestämmelsens tvingande natur vara än mer vidsträckt. I förevarande fall ansågs nämligen ett aktieägaravtal, varigenom en majoritetsägare avstått från sin rätt att påkalla tvångsinlösen, sakna aktiebolagsrättslig relevans.

Occupational Health Service (OHS) has an important role in society. It is designed to prevent illness and strengthen the health of workers. OHS operations and development are currently being studied at the School of Technology and Health at the Royal Institute of Technology in Sweden. One of the industries studied is the home maker service. During the 2010s were such employees one of the most ill groups in Sweden.This master's thesis in occupational environment development and change management focus on examining the special knowledge an OHS and its clients in one home maker service need to strengthen the workers of the industry and find out how the interaction between OHS and home maker service works and how it could be evolved.A qualitative study was conducted in a Swedish city on the basis of an organizational perspective.

Bakgrund: Sedan 1988 har svenska aktiebolag haft en lagstadgad skyldighet att få sina räkenskaper granskade av en kvalificerad revisor, något som snart kommer att förändras. I en pågående utredning presenterades den 3 april 2008 ett förslag om att avskaffa revisionsplikten för 96 procent av de svenska aktiebolagen från och med 1 juli 2010. Bakgrunden till detta är att fördelar för små bolag inte anses uppväga nackdelar av revisionen.Syfte: Syftet med denna uppsats är att beskriva förändringen hos banker i kreditbedömningsprocessen vid ett avskaffande av revisionsplikten och hur dessa förändringar kommer påverka relationen mellan bank och bolag.Referensram och teori: För att analysera det empiriska materialet har intressentteorin, principal-agent teorin och teorin om asymmetrisk information använts varav samtliga är väletablerade och beprövade teorier. Teorin om tillit är en relativt ny teori som även denhar använts i syfte att förklara betydelsen av tillit i näringslivet. I referensramen ges information om revision och dess grundläggande principer samt en beskrivning av banker som kreditgivare och deras kreditgivningsprocess.Metod: För att uppnå syftet har en fallstudie utförts bestående av både en kvalitativ samt en kvantitativ insamlingsmetod.

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

This master thesis is a study of anaerobic thread lockers and is done in cooperation withÖhlins Racing AB, which is a Swedish manufacturer of vehicle suspensions.The suspension in vehicles is constantly exposed to high vibration levels and a suspensionunit has several screw- and cylindrical joints. As an extra safety precaution so that thecomponents in the suspension doesn?t fall apart when using the vehicle, an anaerobicthreadlocker is added in these joints. The handling of these threadlockers is not totallyharmless and could lead to allergic reactions, and therefore there are Swedish laws to limit theuse of these. However, new types of anaerobic threadlockers have recently been launched onthe marked that are not considered under this law.

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

The purpose of the study was to identify and analyse the implications of client virtualisation in company environments. The study chose to focus on the aspects of the current hardware, license management, application management, maintenance work and the implications virtualization would have on these. The work in the study was chosen to limit itself to a Windows environment.The background to the study was due to a growing need to be more flexible and mobile in company environments and in collaboration with the University of Jönköping a problem description and the framing of questions was defined. The essay tooka qualitative initiative to comprehend the complexity of the problem at hand. The empirical data was collected from interviews, literature studies and laboratory work testing applications.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

Twice as many women as men suffer from mental ill-health. The negative trend of mental problems among teenagers continues. In certain places in Sweden, 40 per cent of the teenage girls have outspoken symptoms of depression. This is why it is important to observe mental ill-health in a public health perspective. One effect evaluation of the DISA method (Depression In Swedish Adolescents) drew the conclusion that this universal depression preventive method is well working. The DISA method includes cognitive behavioural techniques that change negative pattern of thinking, give practice of communication, strategies of problem solution plus exercises to strengthen the social network.

Background: Basic hygiene is an important measure to prevent healthcare associated infections, save patients? lives, and reduce economic costs for health care. Healthcare associated infections are a threat to patient safety. In community care persons who are the care takers are a risk group and nurses must make sure that basic hygiene procedures are followed.Method: Literature studies with descriptive design, article search in databases Cinahl and PubMed. The results found are based on twelve chosen articles.Aim: To describe factors related to adherence to basic hygiene and how nurses in community care can help to improve compliance with these procedures.Results: In the nursing staff and leadership in health care interest in and the understanding of basic hygiene is described as being of most importance.

Both the German and the Nordic power markets are seeing dramatically changed conditions due to an ongoing process of expanding the share of renewable production in the systems. For the German part this comes from heavy subsidies which have led to an explosive development in installed capacity of photovoltaic and wind based production. After the Fukushima incident it has been decided to shut down all Germanys nuclear plants. This capacity drop is however not of the same magnitude as the increase in renewables, but will impact the stability of the power system. The Nordic power system which already has a surplus of power sees an even further increase, coming mainly from construction of new nuclear plants in Finland and a general increase in wind farms.

The subject of this bachelors degree project is an interior layout for road ambulances.Landstinget Västernorrland (LVN) wanted a layout concept that would be used to com- municate their design intentions to the ambulance producers during their purchase process.Designing ambulance interiors is an extremely complex process since there so many fac- tors to take into consideration. It ?s not just about taking the equipment and place it where there is space left in the cabin. You have to start with the user in focus and the tasks that are to be performed in the ambulance environment.It ishard to find design solutions that will fit 100% of the ambulance personnel?s working routines for 100% of the tasks.