The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Carbon dioxide in the atmosphere contributes to the greenhouse effect, which is essential tolife on our planet. Furthermore, it plays an important part of the photosynthesis andrespiration of the world?s organisms. Since the start of the industrial revolution the amount ofcarbon dioxide in the atmosphere has increased exponentially. The main source is theextensive burning of fossil fuels.

The aim of this thesis is to discuss and analyse the American cotton subsidies? effect on the world market in general and developing countries in particular. The amount of U.S. subsidies is substantial compared to most other countries, but a great deal of the effect is due to the USA?s significant share of the market.

The study is a case study of an activity, called the Oliven, that provides practice for people who are in the Arbetsförmedlingens Job- and development guarantee. The purpose of this study was to examine what it is in the Olivens activities, for people who are part of Phase 2 and 3 of the Job- and development guarantee, which, according to the participants, are working well and what works less well. We wanted to study how the participants perceive their work situation during the time that they participate in the activities. That is to gain knowledge of how the activities for people who are looking for work can be designed so that the participants can, from a salutogenic perspective, create a sense of coherence while they are participating.We have collected the empirical data through participant-observation and semi-structured interviews during two days. The analysis was made using the concepts ofcomprehensibility, manageability and meaningfulness.

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

This report deals with the modeling of a part of the communication system based on the IEEE 802.11a standard which represents the next generation of wireless LAN with greater scalability, better interference immunity and significantly higher speed, up to 54 Mbps. 802.11a uses Orthogonal Frequency Division Multiplexing (OFDM) where modulation is performed by an IFFT and the demodulation by an FFT. After modeling the FFT in Matlab and C, the FFT implementation has been validated using a soft microprocessor core by Xilinx (Microblaze) and the results were compared..

AbstractToday there is an opportunity to reinforce concrete with steel fiber reinforcement. In some cases, completely replace the conventional reinforcement. Replacing conventional mesh reinforcement with steel fiber reinforcement in slabs on ground has shown economic benefits, less crack width and less reinforcement amount.Today there are no Swedish standard for designing steel fiber reinforced concrete, what is there is different international recommendations.In this work, design methods for steel fiber concrete are used according to RILEM and Bekaer Swedish AB's software DRAPRO. For other design methods Eurokod 2 is followed.In this work, the design of slabs on ground that are not exposed by large tension strength been designed. Design of crack-reinforcement and restrictions of crack width have been conducted in three different slabs on ground.The calculations have been performed using only conventional reinforcement and only steel fiber reinforcement, and the results are then compared.The results of the theoretical analysis are summarized in tables that compare the amount of reinforcement, crack width and economic cost.This work showed that the slabs on the ground reinforced with steel fibers provide less crack width with a minor amount of reinforcement.

For many individuals gambling gives an opportunity for relaxation and social relations. The positive effects of gambling are for most individual?s considerable more than the negative effects. Even if gambling gives positive effects there is individuals that cannot control there gambling and therefore develop an addiction which disturb there life situation and health. The aim of this study was to describe which personal characteristics distinguish people with a pathological gambling and which psychological, physical and social consequences this pathological gambling causes for the individual.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

Today it is common to have adult horses stabled for most of the day. This limits the horses? ability to perform some of their natural behaviors such as foraging and movement. The purpose of this review was to compare the feral horses? diurnal rhythm and time budget with stabled horses.

The purpose of this study is to analyze how university students, who are not members of a political party, experiencing existing selective and collective incentives for involvement in a political party. Furthermore, the study will highlight incentives which could help the political parties to increase their membership. The study is based on seven interviews and the respondents were selected after conducting a survey of students? political involvement. The interviews were analyzed through the theory of selective and collective incentives. The study shows that the incentives, both selective and collective, for involvement in a political party in general are weak and that the costs in terms of time, money and education are seen as too high.

Aim: To investigate if physical exercise in combination with coaching will reduce pain and improve knee function in patients with mild to moderate osteoarthritis in the knee compared to physical exercise alone.Method: The study consisted of 42 patients who were randomized to either an intervention group or a control group. Both groups followed a standardized training program at home, but the intervention group received additional support with regard to the aim of their training, as well as extra coaching during the training period of ten weeks. A Visual Analog Scale (VAS) was used to evaluate the patients? pain. A 10 metre walking test, the Index of Muscle Function (IMF) and the Knee injury and Osteoarthritis Outcome Score (KOOS) were also used to evaluate knee function.

The communication and mediation of information and news has, under the latest decades, increased into an incalculable amount. In the newsflow that has come up it has become more and more urgent to sort and select the relevant and correct news. Simultaneously as the information has become one of the most important goods for the western world, the criticism against media has become more loudvoiced and especially the criticism aims at the fact that publicness has become less public and the public conversation is nowadays filtrated through media. The American Joey Skaggs can be reckoned among with the group of media critics, but his course of action and methods to reach out with his critical view, stand out strikingly from the traditional media critics. Instead of, as most, aiming the criticism against media, from an outside perspective, Skaggs chooses to attack the media from the inside.

In 1993 Sweden introduced a new Forest policy, with a larger freedom of action for the forest owners, but in the same time the forest owners are expected to take greater consideration of the forests and the environment, that is required by the law. This is necessary to be able to obtain the goals of the new policy. Therefore the demand for competence and guidance is larger than before. At the same period of time organisations where slimmed and trimmed during a economic recession and the question is how this has affected the number of employees on different levels in the organisations, the competence of the employees and their internal education and if these changes affects the possibility of implementing the forest policy. This study contains three points in time where measures were made, 1990, 1995 and 2000.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.