The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Syfte: undersöka och jämföra eventuella skillnader i upplevelse av delaktighet och livskvalitet hos två grupper av människor med para- eller tetraplegi. En grupp har medverkat på rekryteringsgruppens läger och den andra gruppen har inte varit på något läger men antagits till nästa.Design: Statisk gruppjämförelse av två grupper där den ena har genomgått ett läger av rekryteringsgruppen.Metod: Elva män och kvinnor med ryggmärgsskada medverkade i studien. Upplevd delaktighet och livskvalitet hos deltagarna undersöktes med instrumenten Reintegration to Normal Living (RNL) och The Spinal Cord Injury Quality of Life Questionaire (SCI QL-23). Resultat: De som deltagit på lägret skattade högre delaktighet på åtta av de elva frågorna. De skattade också högre siffror på den del av SCI QL-23 om livskvalitet som handlade om uppskattad fysisk och social funktion.Slutsats: Man kunde se tendenser på att delaktigheten skattats högre av dem som deltagit på rekryteringsgruppens läger.

The purpose of this essay is to review Mundekulla, which is a small, relatively newly established Swedish company operating in the field of conferences. Today they are serving ecological and environmental friendly food to their customers and we choose to investigate if this is a successful concept by asking the customer?s opinions. Our task is to analyze and understand how this company can develop a stronger concept regarding their conference area. This essay will also focus on trends and how the ever changing world can affect Mundekulla in the future.

The purpose of this essay is to describe and analyze experiences of how the daily rounds and a persons role is changing when you go from being a family member to being a family member as well as being a kinship carer.Essential questions at issue was:- Which feelings are associated to the roll as kinship carer?- What are the motivations for the relative/family member to become a kinship carer?- What is the change of the role like before and after the disease.Six persons have been interviewed on the subject and symbolic interactionism and role theory has been our theoretical perspective. The essay has been related to the ideas of Meads on social interaction and to Goffmans theatre theorem.The result of the essay showed that feelings and motivations as regards to the daily rounds and the role of the kinship carer were individual, where similarities and differences occurred. When ones partner, parent or child got a disease/functional disability it generated in some changes regarding their daily rounds and it led to altering of roles. To assume a role was a natural result and often happened when a relative/family member got a disease or an injury..

Introduction: In Sweden the definition of ambulance nursing is the examination and treatment of sick or injured people done by ambulance nurses during transport.  This means not only focus on the illness or injury but also the human being treated. The paramedic service must be based on the presumption that the medical needs of the patients are guaranteed, and that the expectations and demands of the public are satisfied. Competence and availability are basic terms for a well-functional paramedic service. There is a lot of pressure put on the people working with pre-hospital nursing. One mistake can lead to serious consequences for the patient.

This qualitative research is a contribution to the ongoing debate among marketing researchers regarding if there is a dominant paradigm and viewpoint of marketing and which one is the most appropriate. In this study current views of marketing are identified and then compared against the older Goods-Dominant Logic of Marketing and Vargos? and Luschs? alternative Service-Dominant Logic of Marketing. The trends that have been observed are situated in the framework of Thomas S. Kuhn?s philosophy of science.

Denna litteraturstudie har utförts med syftet att redogöra för hur husdjursavel kan användas för att minska den negativa miljöpåverkan från animalieproduktion. Animalieproduktion påverkar miljön negativt genom husdjurens utsläpp av växthusgaser, främst metangas. Litteraturstudien behandlar huvudsakligen idisslare eftersom den största delen av de totala metanutsläppen, från husdjur, härstammar från dem. Metangas bildas under den mikrobiella fermenteringen som sker i våmmen hos idisslare. Fermentering av foder med hög smältbarhet resulterar i mindre metanbildning jämfört med foder med låg smältbarhet.

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

The focus of the thesis is to examine the regional branding ofpublic libraries in Norrbotten, with the main focus on Piteå public library, in order to find trends that indicate a successful branding based on Hariff & Rowley?s (2011) identified key factors.The empirical data has been collected through a triangulation of interviews and documents. The findings show that they have done a proficient preparatory work prior to the regional branding of the public libraries, and that the libraries have worked together with a communication bureau in their marketing strategies since the beginning of the public library cooperation. The results also show that Piteå public library, through branding efforts, received another relationship with the media where the media now occasionally contact the library.The conclusion of the thesis is that Piteå public library promoted the library through campaigns that provide the opportunity for activities and experiences, and that they want to convey the image of itself as a venue for social interaction. The marketing of the libraries fulfill the most of the criteria, but there are still areas of branding that needs to be further explored..

Music today is a big part of a person's everyday life and can influence emotions as wellas initiative and motivation. This effect together with development in technology hasled to that music today is accessible and can be played from a large amount of differentkinds of products. This in turn has meant that the demand for smaller audio playbackdevices is greater than ever.The goal of this project is to develop a concept for energy-efficient speakers withwireless communication that has the ability to obtain and play high quality music. Thespeakers will use the latest available technology and at the same time, using digitalsignal processing, have a low environmental impact through high energy efficiencyand low power consumption. Parallel to this work a pilot study will be conducted tosee trends in listener preference of sound.The result achieves the goals pledged while power consumption in sleep mode is solow that they meet the demands of tomorrow.

Obsterisk plexus brachialisskada (OBPP) är en nervskada som kan uppkomma vid vaginal förlossning. OBPP kan ge neurologisk funktionsnedsättning med varierad svårighetsgrad. Konsekvenserna för barn med OBPP är framförallt funktionsnedsättningar i axel, arm, hand och fingrar men även ögats nerver kan skadas. Den största riskfaktorn för OBPP är klinisk handläggning av skulderdystoci. Skulderdystoci är en svår komplikation som uppstår då barnets axlar fastnat i kvinnans bäcken i samband med förlossningens slutskede.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

The aim of this paper is to analyse the social movement Planka.nu with reference to the theory of new social movements in order to engage in a discussion about the presence of ?old? tradition and ?new? trends. As well as empirical, the purpose is also theoretical and methodological: to examine, and extend, the discussion about new and old social movements. A qualitative method is used. The analytical framework is based on a combination of theories of social movements and new social movements.