This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Riskkapitalbranschen är en växande bransch i Sverige och både en viktig finansiär samt kunskapskälla för både nystartade företag och företag med ambition att växa sig stora och internationella. Beroende på vart i livscykeln ett företag befinner sig står de inför olika utmaningar och behöver hjälp med olika saker, en hjälp som riskkapitalbolagen kan bidra med. Studien syftar till att generera kunskap om svenska riskkapitalbolag och bidra med kunskap till den kunskapslucka vi observerat inom ämnet. Studien fokuserar på nätverksstrukturen bland de företag som svenska riskkapitalbolag har valt att investera i samt skillnaden i nätversstrukturen beroende på vart i livscykeln företagen befinner sig.Med en kvantitativ metod har vi, genom att identifiera relationerna mellan de företag som riskkapitalbolagen investerar i, kartlagt nätverken mellan de olika aktörerna. Populationen bestod av svenska riskkapitalbolag och urvalet skedde strategiskt utifrån vad olika källor ansåg vara de två största och mest framgångsrika riskkapitalbolagen i norden.

The conception of exhaustion was first used in the end of 1960 and was then used in a psychological context directed towards the working life. Eventually was the conception devided into two main categories: mental and somatic symtoms. Today research of exhaustion is mainly aiming towards recovering and returning to working life.This work sets out to analyse the importance and effects of social networks such as family, friends and professional relations in helping people who suffer from exhaustion to recover. The study is based on interviews with eith people who have suffered from exhaustion but today are recovered. To my aid I have used tree different questions: What part have the social network of family and friends ment to the recovery? What part has the professional relationships with doctors, therapists and curators ment to the recovery? How have you changed your life in order to maintain balance?The interviews pointed out the importance of the social relationships as support, feedback and understanding that the process takes time.

The conception of exhaustion was first used in the end of 1960 and was then used in a psychological context directed towards the working life. Eventually was the conception devided into two main categories: mental and somatic symtoms. Today research of exhaustion is mainly aiming towards recovering and returning to working life.This work sets out to analyse the importance and effects of social networks such as family, friends and professional relations in helping people who suffer from exhaustion to recover. The study is based on interviews with eith people who have suffered from exhaustion but today are recovered. To my aid I have used tree different questions: What part have the social network of family and friends ment to the recovery? What part has the professional relationships with doctors, therapists and curators ment to the recovery? How have you changed your life in order to maintain balance?The interviews pointed out the importance of the social relationships as support, feedback and understanding that the process takes time.

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.

We set out to compare two different categories of workers: the, so called, white- and blue collar workers. The studies aim was to measure if there were any observable differences between the two in means of optimism and sense of coherence. There are two tools created for measuring optimism and sense of coherence, the Life Orientation Test ? Revised (LOT-R) measures an individual?s level of optimism and Aaron Antonovsky devised a test for measuring an individual?s level of sense of coherence (SOC). Optimism is best explained like a way to measure anticipation, how an individual expect future events to fall out.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

This is a qualitative study aiming to study stepparents? view of the relationships within the stepfamily and their thoughts about what makes it work. It is based upon three stepmothers? life stories focusing on their relationships with their stepchildren. The study is based on a symbolic interactionistic theory and explores the experiences and unique perceptions of these women in their life as stepparents.

Syftet med studien var att bland högskoleanställda undersöka skillnader i Work-Life Balance och arbetstillfredsställelse beroende på deltagarnas kön samt beroende på om deltagarna hade barn under 18 år eller ej. Studien syftade även till att undersöka skillnader i arbetstillfredsställelse beroende på deltagarnas ålder. I studien ingick manliga och kvinnliga högskoleanställda som arbetade minst 80 % och som undervisade och/eller forskade inom den aktuella tjänsten. Studien genomfördes som en web-enkätundersökning på två högskolor i Sverige. Totalt besvarade 125 deltagare på enkäten som utgick ifrån två olika mätinstrument; Netemeyers, Boless och McMurrians (1996) skala som användes för att mäta Work-Life Balance uppdelat på Family-Work Conflict samt Work-Family Conflict och Minnesota Job Satisfaction Questionnaire (MSQ) som mätte inre och yttre arbetstillfredsställelse.

Denna uppsats undersöker hur intressenter och aktörer påverkar, eller kan påverka en destinationsutveckling. För att specificera det något har författarna gjort en fallstudie av en påtänkt destination som är under utveckling lokaliserad i Figeholm, Kalmar län. Då destinationer överlag kan ha en vidare påverkan på regioner, handlar denna uppsats om den regionala påverkan som The Circle Resort kan tänkas få och föra med sig genom sin utveckling. Meningen med detta arbete är att försöka visa på hur de olika intressenterna och aktörerna samarbetar och kommunicerar med sin omgivning. Materialet till empirin är insamlad från källor som har, eller kommer att ha, en roll i destinationens utveckling.

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.

It?s not for nothing the time we live in is often referred to as the age of information. Children and young adults who grow up I today?s society have greater access to facts and opinions than any earlier generations. This also applies to popular culture that during the last couple of decades have taken new expressions that no one could have ever dreamed of and more time goes to the consumption of it via visits to the cinema, television and computers.

I mitten av 1900-talet steg antalet kvinnor på arbetsmarknaden dramatiskt vilket fick tillföljd att debatten kring möjligheten till balans mellan arbete och fritid, work-life balance, tog fart på allvar.Det övergripande syftet med denna studie är att bringa en bredare förståelse kring kvinnor i förhållande till aspekter av arbete, som berör balansen mellan privatliv och yrkesliv. Intentionen är att tillföra personalområdet en djupare och bredare förståelse kringde villkor som kvinnliga arbetstagare dagligen måste förhålla sig till och därmed också arbetsgivare.Resultatet visar, utifrån kvinnornas berättelser, att samhälleliga förutsättningar för balans och integration, jämställdheten i parrelationen och dess betydelse för balans och integration samt kvinnornas egna strategier kring balans och integration är viktiga aspekter för kvinnorna i hur de balanserar och hanterar work-life balance.Det har även visat sig att förändringar i ovannämnda perspektiv av work-life balance är små mellan generationerna. I de samhälleliga förutsättningarna för balans och integration syns tydliga förändringar mellan generationerna. Politiska och organisatoriska förutsättningar har förändrats över tid. Nya hjälpmedel och möjligheter för individen har etablerats och den samhällsekonomiska situationen förändrats.

The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.