Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The group of elderly people in Sweden will increase significantly in the future and science point out that the future elderly people will not accept today?s standards and offers of assistance in today?s public elderly care. Therefore public elderly care stands before a significant challenge in terms of development that has to be sustainable. New research also points out that middle managers can be a great strategic resource, and a founder of success, in the challenge of sustainable development. The aim of the report was to increase the knowledge about what middle managers in public elderly care think sustainable development has to embrace, when it comes to quality and personnel administration, in order to meet the needs of the future elderly people.

As the cities are becoming more crowded, the urban distribution has become a major logistical challenge. Some commonproblems in the inner cities arelimited accessibility and idling. Many of Sweden's municipalities are above the limit values for PM10limit set by the EU.Sundsvall is one of these municipalities and has the vision to create a sustainable city and region. Sundsvall LogistikparkAB is part of an EU project, SMARTSET, which is collaborationbetween several cities in Europe. SMARTSETSundsvall is about to develop a market-based sustainable model for city logistics.

We have different kinds of signal processing everywhere around us in our everyday life, in our cellphones, when we are listening to music, watching TV etc. This makes signal processing a very interesting and important technical area, where the demand of skilled engineers sets the limit of what is possible.Working with signal processing requires in-depth knowledge in areas such as mathematics, physics, electronics, and other related areas. For this, it has traditionally been demanded by a talented developer to also master the advanced programming languages such as C / C + + and Assembler.This has begun to change; today there are several companies that offer graphical development environments for signal processing, environments where programming skills are not needed anymore, and the focus can be on signal processing instead.The goal with this project is to build a corresponding graphical development environment to reach an understanding of what is required of these systems, and also to grasp what opportunities that are available within graphic programming. Inspiration for the work has partly arise from some of the tools available on the market, and partly from previous theses that have been written about graphic programming.The challenge lies in creating a program that can execute signal diagrams in real time from given signal blocks, and be able to handle feedback loops in an efficient way and to do so at the lowest "cost" in terms of clock cycles as possible. This should also be compared against to code, compile and run a complete signal diagram directly.To increase the usability it should also be possibility to externally manage in real time the parameters of the signal diagram during execution.The interface is a separate program, which is to some extent similar to Matlab Simulink, where a signal diagram is drawn up graphically by connecting wires between different signal blocks.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Probiotics is a special group of health products on the market. The most common type of  these is live cultures of lactic acid fermenting bacteria from raw milk . These include, among others, yogurt and various trademarks such as Hälsofil ®, Acidophilus ®, Dofilus ® and Kefir ®. Such products are often used by patients who are treated with antibiotics to combat the intestinal flora eliminated, thus causing digestive problems. The present work deals with yet another type of health product, viz.

The objective of this work was to evaluate and compare three field methods for detection of mastitis, California Mastits Test (CMT), DeLaval cell counter DCC (DCC) and FMA2001 Farm Milk Analyzer (FMA2001). Furthermore, to investigate at what cell count level clinical symptoms of mastitis are seen, and finally to check if the clinical findings and cell counts could be related to bacteriological findings. DCC and FMA2001 are new analytic instruments to be used on dairy farms for detection of mastitis. CMT has been a widely used cow-side-test of milk quality in mastitis control efforts, but it cannot be used for estimating cell counts in scientific studies or investigations. Two hundred and eight quarter milk samples from 52 cows were analysed with DCC and CMT, and 168 of these samples with FMA2001. Microbiological examination was done on 38 milk samples with CMT scores of 4 and 5.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

AbstractTitle: A union, a collaboration and a currency crisis- a quantitative study of the media coverage of the euro crisis within the European Union in Spanish and Swedish newspapers.The purpose of this study was to see whether Sweden and Spain ?s differences in media climates and relations to the euro crisis would affect how the story was portrayed from a narrative perspective. Did the coverage differ between the two countries and who got to comment on the situation in the media were two of the questions I strived to answer. I also wanted to see how the coverage reflected on the situation that the euro crisis has created.In this study I used a number of theories that I based my research on. The main theories I focused on was about different media systems and Sweden and Spain ?s relation to the euro crisis.

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

In June 2006 the Swedish government decided that the use of energy in buildings should be reduced by 20 percent until 2020, compared to the level of energy used in 1995. To contribute to this goal, the real estate company ?Eskilstuna Kommunfastigheter AB?, set up own goals for their buildings. In 2009, the goal for schools was to have a maximum energy use of 118 kWh/m2year for heating and hot water.The school ?Hållsta skola?, just south of Eskilstuna, exceeds the limit since it used 270 kWh in 2008.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

To reconstruct a building is a long-term investment for farmers and it is important that people with different qualifications are involved at an early stage for making the system adapted to the animals as well the animal keeper. Therefore, ethologists who can contribute with their expertise are needed to design the system and get it to function well for the animals.A Swedish farmer who planned to rebuild her stall for tied dairy cattle to a loose-housing system for recruitment heifers for milk production asked me as an ethologist to find a system which can be fit to her existing tie-stall barn for 30 dairy cows, considering the animal needs in terms of movement, social interactions and play behaviors, and to theoretically compare the system with other systems with respect to the behaviors mentioned.The theoretical comparison between different systems was made through a scientific literature review.In agreement with the animal keeper I set out to fit a system with feeding cubicles, a system with cubicles and a system with deep straw bedding to the barn. After measurements were taken and preliminary drawings were outlined it was found that only the feeding cubicle system was possible to fit to the barn.The space provided will limit the animals to perform some playing behaviors. To decrease aggressive interactions between animals even thought a limiting area it is possible to provide partitions between resources animals compete around to prevent that more than one animal can get success to the resource at a particular place at one time. To increase the animal movement in the system the water trays were moved to the outer wall instead of kept in contact with the stalls.Although this report provides guidelines for rebuilding, other competences regarding building construction and a pre-test of the suggested building solution according to Swedish legislation are needed before the rebuilding can start.The results are directed mainly to the owner of the barn, but the literature review can be used by other cattle farmers and might bring increased understanding of the possible effects of different building solution on the animals..

During 2006 an estimated number of 150 persons are supposed to have been killed in road accidents caused by speed limit violations. Through Automatic traffic security control (ATK) the Swedish road administration (Vägverket) is working towards lowering the number of speed related accidents. By placing the speed cameras on roads they've managed to lower the average speed at those places. The enlargement of the number of speed cameras is based upon knowledge about for example how high the risk is for speed related accidents on the roads. The speed cameras always measure the speed in which every vehicle passes, but aren't constantly activated to register speed violations.

Rapid population growth and the fact that phosphorous is a limited resource implies that the question regarding an efficient use of phosphorus is of great importance, and consequently,that the phosphorous use efficiency should be as high as possible. The view on phosphorous use efficiency, and how this is calculated, has varied over time. This has had great implications on what type of research that has been conducted, which have resulted in an inconsistency between the academic?s view on the subject and recommendations received by farmers. The purpose of this paper is to calculate the phosphorus use efficiency in the Swedish long term fertility experiments.