Background: Small- and medium- sized businesses have during a Long time had difficulties in raising Long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Narrative history has a Long tradition in history teaching. But during the decades after the second world war, the attitude to storytelling has been seen with doubt and skepticism. There are many indications in Swedish society and media that the narrative story today stand strong. But is narrative history useful in everyday teaching? This essay is a study of narrative history in a Swedish and Scandinavian perspective the latest thirty years.

A comparative thesis to study precious metals impact on a portfolio, during a Long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..

This report is about how to decide which method is the most suitable as floor covering at projectKlammerdamm in the centre of Halmstad. The covering has to be fire resistant and soundproof inorder to protect the wood structure and stop noise from traveling between apartments. There aretwo possibilities either traditional gypsum board or gypsum-based self leveling underlayment.The roads around the construction site are narrow. A regular twenty-five meter Long truck has nopossibility to reach the site. The construction site is small and the storage area is limited.

This is the result of a 10 week Long study about if player behaviors and choices are affectedby the surrounding colors in their environment. A number of players are asked to movethrough a virtual environment, while being clocked, where they have to make left and rightdecisions based on different colors (red, green, blue and gray). While most choices consist oftwo different colors, some use the same color. The result shows that the players most likelyprefer one color over another, and that they most likely prefer a non-neutral color over aneutral color. With these results and the interviews that are conducted the conclusion is madethat it is very likely the players choices are affected by the colors in the environment, but it isnot clear to say how they are affected..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a Long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often Long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

This qualitative study investigated what factors influenced older adults to motivate themselves to continue to be pshysical active in their later life. Six individuals, both men and women in the ages of 65-89, were interviewed. The interviews were analysed by informal content analysis. The results showed that there is a certain group who had a strong will to lead a Long, well-conditioned and sound life. Although, the seniors are getting older, they continue to make active choices about physical activity on a daily basis.

High heels ? a fashion that has not gone out of style after hundreds of years. Despite their esthetic advantages, high heels become uncomfortable and harmful after repetitive and Long term use. With this as a starting point, Huyen Nguyen ? a student at the Innovation Engineering Program at the University of Halmstad ? decided to make a final thesis project. The project goal has been to combine the esthetic advantages of high heels and bring a comfortable solution to the equation.

This article presents a survey of male dogs treated with the gonadotropin releasing hormone (GnRH) agonist deslorelin (Suprelorin®, Virbac) at three animal clinics in central Sweden. Filled-in questionnaires from 110 dogs were received. The paper also includes a review of existing litterature concerning reproduction in male dogs, focusing on endocrinology, the effects of gonadectomy and the GnRH agonist deslorelin. Continuous treatment with deslorelin produces infertility in male dogs. The pituitary is initially stimulated by deslorelin leading to a rise in luteinizing hormone (LH) and follicle stimulating hormone (FSH) secretion. As a consequence the testosterone levels also increase temporarily.

The purpose of this essay is to perform a comparative study of first a pedagogical/rhetorical and then a therapeutic method, to help students overcome their speech anxiety. My choice stayed at focusing on the academic world and the benefits offered to mainly students. I have chosen two institutions with Long experience of work with speech anxiety: Instutionen of Swedish, rhetoric and journalism at Södertörns Högskola and Student Health at Uppsala University. I want to find the advantages and disadvantages of the two universities and in no way define what is more favorable..

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel costs and the diesel electric alternative cannot compete on Long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as Long as the issue of the process does not change.

With a growing human population as well as a changing lifestyle, the conflict of wildlife and humans is intensifying. In Kenya, Maasais and their livestock have for a Long time coexisted with wildlife, but an adjustment to privately own land and cultivation might rapidly change the terms for this coexistence. To understand how the Maasais and their livestock affect the wildlife in the Maasai Mara National Reserve and the surrounding area, this study was undertaken. The purpose of this thesis is to examine how hippos are concerned..