Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

Claw diseases are common diseases in modern dairy production. They are painful for the cow and costly for the producer. Differences in the prevalence of claw disease depending on housing system have previously been observed. This raises the question if there are genotype by environment (GxE) interactions for claw diseases in different housing systems. To investigate this claw trimming records for Swedish Red dairy cattle (SR) and Swedish Holstein cows (SH) were retrieved from the Swedish Dairy Association.

Background: Fibromyalgia is a psychosomatic disease that emerges without any known cause. For a long time, it has been believed to be a part of the menopause. Between 0,7 and 4,8 % of the women in Scandinavia are diagnosed. The most obvious symptom is pain. Aim: The aim with the literature review was to describe how women with fibromyalgia experience their lifesituation.

Inclusion body disease (IBD) affecting boas and pythons is a serious and common disease. Boas can be clinically healthy carriers, which makes control of the disease difficult. The causative agent has not yet been confidently identified, and therefore there are no serodiagnostic tests available. Today, histopathologic examination of tissue biopsies is the recommended antemortem diagnostic method, but there are several disadvantages. The objective of this study was to compare the sensitivity of two diagnostic methods ? liver biopsies and blood smears, and to evaluate ultrasoundguided needle biopsy of the liver.

Changing of the hoof angle is a common method for the treatment of many lameness-related conditions (Moyer 1980; Stashak 2002). Various studies in the literature have indicated different results of the effect of changing the hoof angle on the movement of the distal limb. Our study investigated the effect of raising the heel of the forelimbs by 10,7 mm on the movement of the distal limb. Horses trotted on a treadmill at several predetermined speeds. The kinematics of the distal limb was determined and variables including the extension of the fetlock joint were determined.

Syftet med denna studie har varit att undersöka de multinationella företagens ?tvingande joint venture-avtal? med de kinesiska tillverkarna, och hur det påverkar teknologisk överföring. Som metod för att samla in information valde uppsatsförfattaren att genomföra kvalitativa intervjuer, vilka var semi-strukturerade. Genom ett icke-sannolikhetsurval valdes tre företag ut för att delta i studien.Studiens slutsatser tyder på förutsatt att den kinesiska regeringens krav på joint venture-avtal reviderades eller helt slopades och de multinationella fordonstillverkarna därmed fick valfri möjlighet till FDI, då skulle det leda till att färre företag ingår joint ventures med kinesiska tillverkare. Dessutom ökar incitamenten för de multinationella företagen att överföra teknologier till den kinesiska fordonsindustrin om de har möjligheten att fritt bestämma FDI, däremot är det ingen garanti för mer effektiva teknologier.

The progress of chronic disorders such as heart failure and chronic obstructive pulmonary disease affects various aspects of life. They have an deep impact on patients´experience of health and wellbeing and their functional qualities and quality of life. Several studies have in an extensive way described heart failure and chronic obstructive pulmonary disease in its own domain but few qualitative studies consider coexistence of the disorders from a caring science perspective. The aim was to describe the meaning of living with heart failure and chronic obstructive pulmonary disease from a lifeworld perspective. With a phenomenological and reflecting lifeworld approach it´s possible to describe eight patients daily experiences of living with severe and chronic disorders from their own narratives.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

The purpose of the study was to evaluate the function of TalkingMats in a group of people with Huntington?s disease, with main focus on theeffectiveness of communication. Four individuals with Huntington?s diseaseand their group leader participated in the study. The group was videotapedduring four sets of conversations; two with and two without Talking Mats.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

The purpose of the study was to examine if Talking Mats® couldsupport communication and participation for people with Huntington?sdisease, carers and a dental hygienist in conversation about oral care. Elevendyads, a person with Huntington's disease and a carer, participated.Conversations with and without mats were video recorded and compared.Each participant responded to a questionnaire about how they experiencedthe conversations. Analysis with Effectiveness Framework of FunctionalCommunication showed that two participants increased their communicativeeffectiveness using Talking Mats®. Feelings of participation increased forall participants and were significantly higher for participants withHuntington's disease.

The aim of this study was to compare the effect between the drugs rituximab and infliximab in rheumatoid arthritis (RA). RA is an autoimmune disease that affects the peripheral joints and is associated with exacerbations. Various immune reactions in the body cause inflammation of the joints which further results in cartilage and bone damage. The diagnosis is made by the classification system "The 2010 American College of Rheumatology (ACR) / European league against rheumatism (EULAR) classification criteria for rheumatoid arthritis", which is an update of the older system called "The 1987 American College of Rheumatology classification criteria for RA". Approximately 0.5-1% of the population is developing the disease, but it varies slightly between different parts of the world.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This bachelor thesis is written as a part of the geography program at Stockholm University, Sweden, and the study was conducted from April to June 2012.Tuberculosis (TB) is an airborne disease and one of the most widespread infectious diseases in the world with more than nine million new cases each year (SMI 2012, digital source). The disease is a major source of death and suffering in many places and the number of deaths remains high despite the availability of highly efficacious treatment. To control and prevent further spread of TB, the mapping of the disease spatial distribution is of essential importance.In this study, maps were produced that shows the spatial distribution of TB between the years 2002 to 2011 in the municipality of Stockholm. These maps allow an analysis of the spatial distribution at a local scale over time.The aim of this paper is to study how the spatial distribution of TB has looked like in the municipality of Stockholm the last 10 years and to analyze why the spatial distribution of the disease looked like it did. This study is based on the hypothesis ?drift?.

Type 2 diabetes is a growing disease in the population which includes that older people are a risk group. With the disease grows even cost?s. A lifestyle change is a major part of the treatment for type 2 diabetes. There are several factors that suggest positive effects on prevention among the elderly where, among other things, economic and health benefits are presented.