Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen. The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

Syftet med studien var att undersöka upplevelser kring att ha blivit utsatt för mobbning i skolan. Litteratur och tidigare forskning visade bl.a. på samband mellan mobbning och låg självkänsla, även på könsskillnader i utövandet av mobbning, samt att följderna av mobbning kan bli förödande. Studien tillämpade halvstrukturerade/fokuserade intervjuer och fenomenologisk analys användes för att tolka data. De känslor och upplevelser som beskrevs i intervjuerna verkar överensstämma med vad som tidigare framkommit i forskning om mobbning.

The purpose of this essay is to contribute to an extensive understanding of former criminals and addicts. These people are facing several difficulties and possibilities during childhood, adolescence, the active period, the turning-point and life after the turning-point and we have examined what they might consist of.In this survey we have applied a qualitative method and collected our basis from interviews with former criminals and addicts. Criminality and addiction is a complex problem. There are many different factors which contribute to develop this. The most differential factors are; insecure childhood, low self-esteem and wrong kind of friends.

This study focuses on single peoples construction of their lifes in relation to normative heterosexual coupledom. It is based on five interviews made with single women and men at the age of 24 to 51 who live by themselves. The queer theory which puts the heteronormativity in question is used as a theoretical framework. Discourse psychology functions as an analytic approach. It focuses on the use of language in the construction of reality in a world of determinant discourses.

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

In this essay I evaluate the legality of Karl Popper?s criticism against psychoanalysis, regarding this theory of Freud?s being pseudoscientific. Popper?s criticism is based on his theory of demarcation in which he states that an empirical theory must be possible to test by observations in order to be, as most important is, hypothetically possible to falsify based on other empirical statements ? often in the form of new found facts that contradict the original statement/theory. In purpose of assessing Popper?s criticism I perform a modified idea analysis, based on a book by Evert Vedung (1977).

The global Positioning System (GPS) provides location and time information as long as there are unobstructed lines of sight to four or more GPS satellites. However, when this is not the case the signal may be inaccurate or sometimes even completely blocked. In these situations the Inertial Navigation System (INS) is an appropriate choice for positioning.  An INS has already been proposed in a previous thesis by Erik Andersson and the objective of this thesis is to fuse the GPS with the INS in a proper way. A part of this project is to decide the reliability of the GPS.Three methods for GPS reliability detection have been proposed. One method based on the statistical properties of each of the separate systems, and two methods based on the statistical properties of the residuals between the GPS and INS.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

This report describes the design and implementation of a multi-master, packet based protocol for small and tiny microcontrollers where resources are limited. The protocol was named "Tiny Controller Network" or TCN for short. The protocol is meant mainly as a control bus for automation and sensor acquisition applications but due to its flexibility can also be used for other purposes as well. It borrows some of its functionality and design ideas from the well known CAN bus and Modbus but also has a number of major differences like the use of standard hardware and time synchronisation. One of the key aspects during the design was the use of very little system resources and common on-chip hardware peripherals like a UART.

The information technology development that has occurred over the past decade has broughtmajor changes into people?s lives. We have gotten used to being constantly connected to theInternet and always having access to information through mobile technology. This has led tochanges in education and more and more courses have become available through Internet. Theseweb-based educations are nowadays very common in schools and in the business world as theyprovide increased flexibility for the user.Habiliteringen Lundbystrand has seen the potential in this kind of education and believes this isan opportunity for them to rationalize their work by replacing parts of their education for parentswith a web-based education.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

We have in this essay studied the Swedish Hedge Fund Market available for the average Swedish private investor. We have closely looked at the risk measurements that are applicable on the evaluation of Hedge Funds today, and furthermore studied how they are communicated and what they actually contribute with in terms of risk and yield. Our survey attempts to clarify the shortcomings in the communication between the Hedge Fund Managers and their smaller investors. Do they really know where they put their money? The market is rapidly expanding and our goal was to find improved ways to inform about the Hedge Funds risks and opportunities.