The aim of this literature study was to analyze how milk urea concentration is working as a measure of the nitrogen supply to rumen microbes and indicator of the environmental load. Questions included in this literature study were how to improve the dairy cattle nitrogen efficiency and what correlations there are between milk urea, nitrogen efficiency and crude protein content in the feed. Effects on the reproduction from high ration protein content are also addressed. Dairy cattle are today fed with large proportions of protein which could lead to high expenditure of feed and environmental pollutions. The nitrogen can be lost to the environment by different pathways; leaching, denitrification or by emission to the air.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

The ammonia emissions are an environmental issue since they contribute to eutrophication. By far the largest source of ammonia emissions is manure from agriculture and should therefore be reduced. Loss of ammonia is not only negative for the environment but also to the farmer who loses nitrogen that could have been used by the crop. The focus of this study has been emissions from spreading slurry where the loss can vary widely depending on slurry-, soil-, and weather conditions. There are mainly two different ways to reduce the emissions. One is to inject or mix the slurry into the ground to avoid air contact. The other way is to use acid to reduce the pH in the slurry to a level between 5 and 6 where the equilibrium is so strongly pushed to NH4+ that hardly any NH3 can be lost.

This thesis aims to study the impact of the transition from communism to democracy on the public libraries in Poland. The central areas of study are changes in: the organisation of the public library system, the role of the public library in society, the librarian's daily work and job situation and collection development. The thesis is based on qualitative interviews with public librarians, public library managers and researchers in Warsaw, Torun and Gdansk. The theoretical background consists of chapters outlining thoughts on democratic and communist library ideas and public libraries' responses to a changing society. The results show that the public library system has been affected by two major decentralisation reforms in Poland, leaving the libraries in the care of local governments.

This study had two different aims. The main aim was to investigate the dynamics and impact of African swine fever (ASF) on a farm in Uganda during a recent outbreak through a case study. The second aim was to estimate the presence of two important differential diagnoses of ASF: Classical swine fever (CSF) and Porcine Reproduction and Respiratory syndrome (PRRS).The field and laboratory based case study of the farm level dynamics of ASF virus during a recent outbreak (October-December 2010) on a farm in the district of Mityana, Uganda, was conducted, using interviews, ELISA and RT-PCR. The financial impact on the farm was also estimated. The impact of the outbreak was profound.

Being a patient in intensive care can be experienced terrifying. Studies have demonstrated the link between unpleasant memories of hospitalization in the ICU and the development of posttraumatic stress disorder, depression, anxiety, and perception of quality of life in its aftermath. Placed on a ventilator, the patient is exposed to multiple invasive procedures. The aim was to describe critical care patients' experience of being intubated or tracheostomated. Method: Literature review using conventional content analysis.

Bakgrund: Patienter med kronisk obstruktiv sjukdom (KOL) som behandlas med Non-invasiv ventilation (NIV) har risk för trycksår och malnutrition. Observation och övervakning av patienterna är viktigt för att kunna följa behandlingsförloppet och tidigt upptäcka en eventuell försämring samt förebygga komplikationer. Dokumentation av given omvårdnad måste kunna följas för att utvärdera och säkerställa kraven på en god och säker vård. Syfte: Syftet med studien var att granska omvårdnadsdokumentationen för patienter med KOL som behandlats med NIV på en medicinsk akutvårdsavdelning. Metod: Studien genomfördes som en retrospektiv systematisk journalgranskning i 75 journaler med en granskningsmall.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The matter of CSR and sustainable products has gained an increased amount of interest in recent years as "green products" are becoming a trend with more "eco"-alternatives in the assortment of many retailers. However, among the increasing number of socially oriented customers, it seems that although they claim an increased demand for these kind of products, its easier to "talk the talk" that to actually "walk the walk". This is due to a discrepancy between attitude and behavior, called the attitude-behavior gap. The purpose of this paper is to examine how to overcome this gap by using three different studies to get a nuanced and reality-based view of the problem. The focus within these different studies is on the potential effects inside the store and how information provided has an effect on perceived credibility and purchase intention.

Vi har med hjälp av en kvalitativ metod undersökt vår problemformulering och vårt syfte, om revisorernas syn på slopandet av revisionsplikten.  Utifrån problemformuleringen har frågeställningar till undersökningen bildats och dessa försöker vi att besvara i uppsatsen. Revisionen tillkom för första gången i 1895 års lag om aktiebolag, men revisionsplikten kom inte till förrän år 1988. Utvecklingen av revisionen har fortsatt till att bli mer omfattande. Revisionsplikten har medfört administrativa kostnader för de små företagen och EU vill minska bördan för dem. I Sverige har en utredning gjorts angående huruvida revisionsplikten ska slopas eller inte.

Abstract Title: The Social Democrats and Monarchy, a Study of three Social Democratic newspapers and their reports about Oscar II?s 25 year anniversary as king of Sweden. The Social Democrats in Sweden has almost had a power monopoly over the parliament and government during the entire 20:th century. Since the party was established in 1889 they have been against monarchy as a way of govern society. When the monarch lost political power and influence during the 20:th century, they still condemned monarchy as undemocratic. They preferred to have a republic instead, with an elected president, rather than a king or a queen.