Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag..

The calcium homeostasis in the body is normally strict regulated to be kept within very narrow limits. This regulation is due to the action of parathyroid hormone (PTH) which is synthesized in the chief cells of the parathyroid glands. In different diseases, the calcium homeostasis is disturbed and this could either be due to a dysfunction of the parathyroid gland itself, or it could have a completely different explanation. To investigate disturbed calciumhomeostasis, ionized calcium and PTH can be analyzed from a blood sample. There are a lot of different assays to measure PTH in humans.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

Detta är en undersökning om EMVs hyllplatsandelar i förhållande till LMV. Finns det någon favorisering av EMV eller är det endast ett felaktigt antagande från många författare..

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

Uppsatsen är en fallstudie av Nordea, Provinsbanken, Handelsbanken, Föreningssparbanken och SEB. Uppsatsen syftar till att undersöka hur banker arbetar med kundrelationer och vilka kundmått som används..

Cycling is one of the most sustainable transport modes available and it is widely promoted inmany urban areas. The health benefits from cycling has shown to be substantial, includingdecreased risks of diseases related to overweight and enhancing brain capacity. However, inurban areas cyclists can temporaly be exposed to high levels of air pollution, resulting inhealth risks as opposed to health benefits.The objective of this thesis is to develop a rasterbased test model in GIS that estimates theinhaled dose of air pollution for cyclists based on relative particle concentration in differenttransportation micro-environments. The method used is a least-cost path approach,calculating three different routes; shortest, fastest and least dose for four different trips withinSödermalm, Stockholm.The results show that the inhaled particle dose can be greatly reduced, 39% - 58% for three ofthe routes, by choosing the least dose route. One of the most interesting findings is thesubstantial increase of dose when high levels of particles are combined with uphill cycling.The conclusion for the thesis is that a raster-GIS model can be very useful for estimating doseof different air pollution particles and chemicals along cycling routes.

In Sweden there is an integration policy and a policy for national minorities. The integration policy aims to integrate newly arrived immigrants (nyanlända invandrare), whereas the minority policy aims to maintain and strengthen the rights of the national minorities. The national minorities are though, at times, included into the integration policy, even though they hold a minority status in Sweden. This paper aims to, through discourse analysis, investigate the research question: ?how is the content of integration referred to, when it is related to immigrants, contra when it is related to national minorities?.

Distillers? grain is a by-product of ethanol production. Corn, wheat and barley are the grains that are generally used in the distillery process. Distillers? grain is rich in protein and phosphorus.

Arbetet diskuterar olika aspekter av problemorsaker i företags interna och externa miljö. Vidare presenteras en modell som syftar till att vara ett hjälpmedel vid diagnostiseringsprocessen genom att kartlägga de huvudområden där förändringar som kan leda till nedgång inträffar..

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

The BSC is widely used mangement tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received the BSC, it seems af its internal focus, rigidity, static-ism and mechanical mindset limits the company's ability to create a strategy that takes important external factros into account..

Uppsatsen kartlägger samband mellan explicit CSR och variabler som storlek, utlandsverksamhet och lönsamhet för företag listade på Large Cap, Datainsamlingen till statistiska beräkningar på SPSS har varit från årsredovisningar för år 2007..

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The purpose of this thesis is to evaluate three search engines with regard to retrieval effectiveness of information specific to Swedish users. Coverage and the precision in result descriptions are also examined. The three selected search engines are Google, MSN Search and Svesök. 30 queries were tested against the search engines and the first 20 result descriptions and results were judged for relevancy. Relevancy was judged by a binary scale.