Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

Eftersom hållbart skogsbruk innebär att man i skogsbruket tar lika stor hänsyn till de ekologiska och sociala aspekterna som de ekonomiska är det viktigt att utvärdera alternativ till det konventionella trakthyggesbruket för att säkerställa att alla värden i skogen uppnås. Ett så kallat schackrutesystem, eller Chequered-Gap-Shelterwood-System (CGS-system), är ett system där träd avverkas i mindre luckor som sedan alterneras med motsvarande skärmställningar. Detta skapar ett tvåskiktat bestånd med schackrutemönster. CGS-systemet är ett skötselförslag där fördelarna från både trakthyggesbruk och kalhyggesfritt skogsbruk eventuellt skulle kunna kombineras. Målet med denna studie är att utvärdera tillväxten av plantor och träd i CGS-system.

Abstract In my work, I have tried to define and clarify the conception of sustainability seen from my perspective as a landscape architect. With a basis in literature studies, I have analysed and commented on different applications, contents and meanings of sustainability and endurance. This compilation is based on how a number of writers, researchers and authorities consider the importance of integrating ecological, social and economic aspects of sustainability in city planning. My perspective has mainly been founded on the anthologies and compilations from the 80´s and 90´s where Per G. Berg and Björn Malbert acted as editors.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

Renal dysplasi (RD) is a congenital chronic renal disease affecting young dogs. It is a rather common disease that occurs in a large number of dogs and in some breeds there is a familiar incidence or suspected hereditary background. Both the etiology and pathogenesis are still unknown, but a theory about the cause of RD is that the two components that form the kidney, the uretheric bud and the metanephrogenic blastema, don´t interact normally in the embryo. Kidneys affected by RD contain fetal (immature) structures that are inappropriate for the state of development/age of the dog and abnormal structures caused by an abnormal differentiation. Affected dogs usually are under .

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

Hemoglobin is built up from protein and heme groups which give the blood its red colour . Hemoglobin transports oxygen and carbon dioxide between the lungs and other tissues in the body. Normally, a piglet has a hemoglobin value of 130-150 gram per liter blood, and the lower limit before anaemia appears is 80 grams per liter blood. The immune defense is also dependent upon the presence of iron in hemoglobin, since iron participates in different enzyme systems. When the piglet develops anaemia, it becomes pale and thicker around the neck.

The dog has often served as a model animal for humans in scientific studies. This is due to the fact that dogs are susceptible to a wide range of diseases which also affect humans. One example is cancer, a condition that affects dogs as well as owners. Neoplastic diseases account for 18-23 % of all deaths in dogs (Bonnet et al., 2005 and Jagielski et al., 2002). Mammary tumor, or tumor of the breast, is the most common tumor form in intact dogs and women (Im et al., 2013). Mammary tumors originate in the udder, and are classified according to their histological characteristics.

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

The European history of bath has its roots in the Greek culture about 2500 years ago. In every Greek town was situated at least one center of culture, a gymnasium, that contained bath establishements, areas for physical training, restaurants, librarys and readingrooms. Already 400 B.C. Hippokrates, founder of the art of healing, spoke for the waters important qualities in medical treatements. After the Greeks the Romans overtook and maintained the polished manners of bathing, and thanks to them the culture spread to the north of Europe. During the middleages the art of swimming was well respected among soldiers and knights, and was frequently practised in tournament games and competitions. At the same time the bathhouses were developed in the towns of Europe.

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

Anne Charlotte Leffler, Victoria Benedictsson and Frida Stéenhoff were all part of the Modern Breakthrough in Swedish literature. By utilizing Jürgen Habermas theoretical works on communicative action, and Nancy Fraser?s supplementary reading of his theory, this essay makes clear that the authors? struggle for an understanding and a rethinking of social norms in their plays Skådespelerskan (1873), Romeos Julia (1888) and Lejonets unge (1896) can be read as a contribution to the public debate. Dialogue has a key function for female authors during the Modern Breakthrough. Women and mens? possibilities to take part in conversation and argument as equals, requires the professional woman?s transgression and access to the privileges of both public (State) administration ? ?system?, and world of everyday life ? ?lifeworld?.

Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.

This study aims to assess the normal inflow of extraterrestrial chromite to Earth. The results from the investigationare compared to earlier studies of middle Ordovician Orthoceratite Limestone in which 1 - 3 extraterrestrial chromitegrains ( >63 ?Êm ) per kilogram limestone were found. These values have been interpreted as evidence of a twoorders of magnitude increase in the flux of extraterrestrial matter to Earth during a part of middle Ordovician.From an early Paleocene marine sedimentary sequence with known sedimentation rate in Zumaia, northernSpain, 90,5 kilogram of condensed limestone, dated to about 63 Ma, was sampled. The limestone was dissolved inhydrochloric- and hydrofluoric acid and the residue was sieved and searched for opaque minerals under the binocularmicroscope.