Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.

This thesis within the field of Integrated Product development at the Royal Insitute ofTechnology, performed at Primary Development Dishcare at AB Electrolux, is supposed to finda solution to enhance the hygiene inside an Electrolux dishwasher. The outcomes of this thesisare functional prototypes to evaluate the efficiency of disinfection by the use of Ultra VioletLight and Ozone.The thesis has followed Electrolux Primary Development process, with delivarables andcheckpoints.Ultra violett light with a wavelength of around 264 nm penetrates through the cell wall ofbacteria and micro organisms and causes a molecular rearrangement of the cells DNA. Thisprevent the bacteria from reproducing and it is considered dead. Commonly used UV-C lampstransmits the wavelength 254 nm which is very close to the optimum for germicidal action.A competitive brand have reacently launched a dishwasher claiming to achieve greaterdisinfection with an UV feature. This dishwasher was tested during the thesis and proven tohave a very low effect on the hygienic result.Two prototypes were devolped and tested for UV disinfection of dishware.

Background: The purpose of this study was to explore the reasons that motivate women to seek cosmetic breast augmentation surgery, to examine their self-concept and how they relate to their breasts.Methods: Ten female postoperative participants who have undergone an aesthetic breast augmentation surgery on private clinics were interviewed using an unstructured interview format. Self-report questionnaire was used as a complement to the interview. The purpose of this was to examine women's self-concept. Six female postoperative participants who have undergone a breast augmentation surgery on public clinic and had medically confirmed defect also completed the measures.Results: The results of the interview analysis showed that some participants experienced positive physical and psychological outcomes of surgery and some did not. Several main themes were identified relating to the initial reasons for performing surgery.

ABSTRACTBachelor essay in political science by Hanna Richter, spring 2006Supervisor: Mats LindbergTitle: A study of the phenomenon of micronationsThe purpose of this essay is to study the phenomenon of ?micronations?, to describe it to the reader and to discuss why this phenomenon is interesting to study in the field of political science. The questions this essay seeks to answer are:- What are micronations, and which variations are to be found within the phenomenon?- Why are micronations interesting to study in the field of political science?Bary Buzans theory of the nature of the state works as a frame of reference to this investigation of micro ?state-like? units. The phenomenon of micronations has not been investigated by the social sciences in any extent worth mentioning yet.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

On ocean beds around the world sinking particles of residual biomass from animals and vegetation have, over time, accumulated into thick layers of sediment. For researchers these layers of sediment contain valuable information about the earth?s past climate, information that can be used to predict future climate change and to estimate natural vs. human causes of today?s global warming.The Institute of Geosciences at Stockholm University studies sediment cores that have been acquired with an apparatus called piston corer.

This report discusses the development of an autonomous system that can travel a distance of atleast 30 meters on two wheels. The system, the robot, detects black lines and stops if one isdetected. A remote control can be used to start and stop the robot. The robot is constructed ofmainly steel with smaller, more detailed, parts in plastic. A significant amout of time has beenused to enable the robot to balance on its own.

SMC Pneumatics is a world leading company in pneumatics. In Sweden, they have about one third of the pneumatic market. The company has noticed that their air preparation series not always have the appearance that the costumers are looking for. Their competitors have on their similar products put more effort in making them more attractive. To solve this problem it has in this project been developed a concept for aForm Shell.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

The world is currently facing a huge severe challenge in handling the issue of climate change. One of the ways to lower the green house gas emissions, which is seen as one of the main contributor to the climate crisis, is to use renewable technologies such as for example photovoltaic (PV) systems. PV-systems are also suitable for so called micro production, small scale energy production facilities, since it can be placed on practically any rooftop with the right solar conditions. In Sweden the usage of PV-systems has not yet gotten any wider spreading, even though the solar radiation conditions are very similar to countries that produce a lot of solar energy, as for example Germany. The aim of this paper is to describe non-adopter perceptions of PV-systems. The study holds a qualitative approach using deep interviews for data collection.

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

Globalization is described as processes of economic, social and political character and a tendency in the field has been to study these aspects of the phenomenon separately. Another common feature of previous studies is to relate to the field at a high abstraction level and talk about the effects and changes in general terms. Such studies of quantitative and statistical nature in which people are constituted as homogeneous groups hides the fact that the relationship between social attributes and context creates unique positions where the effects of globalization are diverse (Sprague, 2005, pp. 16 - 18). The purpose of this bachelor thesis is therefore to break with this entrance to the field and instead focus on a micro level perspective.By conducting a qualitative interview study guided by the globalization theory of the Globalife research team, which shows how structures at the macro level can be understood to affect the micro level, the aim is to reveal potential knowledge gaps within the field.

The standard housing of farmed mink provides little opportunities for them to behave naturally and abnormal behaviours such as stereotypic behaviour and tail biting may occur. To prevent abnormal behaviours animals in captivity are often provided with different kinds of enrichments. The aim of this study was to investigate what kind of enrichment farmed mink use when they have several kinds to choose from and to observe if abnormal behaviours can be decreased with a larger cage and a more multifaceted environment. Totally 20 silver blue, 10 months old female mink were kept in traditional cages (80x30x40 cm) for 7 days and in larger cages (195x80x40 cm) with several types of enrichments for 7 days. The enrichments were wire net- and wooden shelves, wire net- and plastic cylinders, water bath, plastic ropes, branches, straw and tennis balls. One-zero scan sampling on behaviour and choice of place were performed during 3 hours and 20 minutes prior to feeding during 7 days per treatment in April 2004.

Plant survival, plant damage and height growth were studied in nine wild cherry (Prunus avium L.) plantations in southern Sweden established between 2000 and 2002. All stands were located to the county of Småland. The survey was conducted during May and June in 2007. During the survey the height, diameter and quality of the cherry trees were recorded. In one stand, red ? berried Elder (Sambucus racemosa L.) was a dominant species.