Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Cittaslow is an international organization founded in Italy in 1999 by a few towns in Northern Italy, in order to stop the trend of people moving to bigger cities. The aim was to show the advantages of small towns and to strengthen their identities. Falköping is, since the certification in the summer 2008, the first Cittaslow in Sweden. Cittaslow is an international organization founded in Italy in 1999 by a few towns in Northern Italy, in order to stop the trend of people moving to bigger cities. The aim was to show the advantages of small towns and to strengthen their identities.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

För att skydda den europeiska produktionen av bränsleetanol har EU satt upp höga tullar på importerad etanol. Vi har analyserat hur marknaderna för socker och etanol fungerar i Brasilien och EU, därefter försökt förutse vilka samhällsekonomiska effekter ett borttagande av importtullen i EU kan ha. Vi finner att etanolpriset i EU sjunker, därmed ökar efterfrågan. Bensinkonsumtionen ökar på kort sikt i både EU och Brasilien, då ett lägre etanolpris medför ett lägre pris på bensin via den inblandningskvot av etanol som finns i vanlig bensin. På längre sikt kan så kallade ?flex fuel?-bilar bli allt vanligare och bensinkonsumtionen kan avta.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

Due to the political system in Vietnam, all organizations in Vietnam need a permit to operate in the country and consequently, have to balance their mission, their main purpose of being in the country, with the fact that they are dependant on the government to give them the permit they need to stay in the country.With this as our basis, the main focus of this essay has been to identify different types of relations that exist between the Vietnamese state and International Non Governmental Organisations (INGOs) in Vietnam. Since we have interviewed people representing INGOs, our result is based on their experience of this relationship. By using Najam's Four-C's Model, we established that the more traditional INGOs which principally provide services, predominantly have a cooperative relationship with the state, whereas radical INGOs which are committed to policy change, mostly have a relationship which is characterised by conflict..

Att söka stöd och hjälp efter internationell militär insats om det uppstått fysiska skador är för de flesta fullt naturligt och accepterat. Vid psykisk ohälsa är det tyvärr inte lika självklart att erkänna för sin omgivning att man behöver stöd och hjälp. Problematiken kan utgöras av stigma, vilket innebär att man inte vill ses som avvikande eller annorlunda, att utpekas som den som inte orkade med psykiskt. Är det så att vårdbehovet inte är känt av Försvarsmakten uppstår ett mörkertal för dem som enligt lag har uppföljningsansvar, dvs. FM. Arbetet syftar till att undersöka hur stor påverkan rädslan för stigmatisering är, efter avslutad internationell militär insats..

This thesis presents a general definition of science education and earth science education.An inventory has been conducted of published material during the years 2011-2013, withthe start in 2013 and working backwards for international publications and with no timelimits in time for Swedish publications. Different databases were used during April 2013 forthe inventory.The thesis organizes and analyses published material in earth science education in a tablewith a following discussion.The purpose with the inventory was to investigate the amount and content ofprevious year?s publications in earth science education. Concept inventories were foundto be the most common subject of the found material, followed by virtual field studies. Thelargest amount of publications was published in North America.

Föreliggande arbete undersöker metodmässig interoperabilitet genom att jämföra de kommande svenska reglementena Reglemente för Markoperationer och Markstridsreglemente 6 ? Bataljon och deras överensstämmelse med den doktrin som nyttjas av International Security Assistance Force (ISAF) i Afghanistan. Undersökningen syftar till att lämna ett bidrag till den svenska reglementsutvecklingen.Arbetet visar att det finns en överensstämmelse avseende grundbudskapet att lokalbefolkningen behöver skyddas och att man måste förstå deras situation. Det föreligger en låg grad av överensstämmelse avseende metoder för att skydda befolkningen.Författaren lämnar tre rekommendationer:1. Omarbeta beskrivningen av stabiliserande metoder2.

Brottsligheten i Sverige har ökat. Två av fem individer återfaller i brott efter frigivning. De individer som lever i utanförskap och kriminalitet är i en utsatt position. Flertalet av kriminalvårdens klienter har behov av insatser från olika verksamheter för att klara sig från återfall i kriminalitet. Syftet med studien är att få en djupare förståelse om vad före detta kriminella anser har varit betydelsefullt i deras process att lämna sin kriminella livsstil.

Rapid development in the realms of electronic publishing has had a profound impact on information services in general and the academic library in particular. Since mid 1990´s an increasingly number of scholarly journals and other information resources have been made available electronically. Electronic books are the newest electronic service in the hybrid library and can be seen as the third wave in the digital library. Although electronic books have for a long time existed as electronic texts such as digitalized classics or other texts in the public domain, it is not until recently that e-books have been distributed and packaged in a commercial form. As more e-book models are being developed, libraries are being forced to take e-books into consideration when planning their information services.The aim of this master thesis is to describe the first stage of implementation of the new electronic media, the electronic book or e-book, in Swedish academic libraries.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The terror attack in New York year 2001 was a turning point in international politics. New policies were reformed in both USA and EU to secure their citizens from terrorism. The power of the institutions has developed and the question is; how does the new security policy affect people?s freedom? Is it the agencies new policies that are restricting the freedom or the actions of a terrorist? The purpose of this study is to examine if the security policies in USA and EU are protecting their citizen?s freedom. Many individuals are not aware of how much the security policies are affecting their lives.