Efter avskaffandet av revisionsplikten för små företag i Sverige, den 1:e november 2010, har många små företag valt att inte anlita en revisor. Den främsta orsaken till detta torde vara kostnaden men eftersom det finns flera fördelar med revision undrar man om det finns andra bakomliggande orsaker. Syftet med denna uppsats är att förklara vilka faktorer som påverkar små företags val att inte anlita en revisor, samt om dessa små företag har något gemensamt.Studien fokuserar på således hur företag uppfattarna fördelarna med revision men vänder på argumenten och ställer frågan varför, trots de uppenbara fördelarna, företag väljer att inte anlita en revisor.Via ett positivistisk vetenskapligt perspektiv, genom en deduktiv undersökning baserad på befintlig teori används av en kvantitativ metod för att samla empirisk data. En undersökning av totalt 400 enkäter skickades ut och av dessa gav 82 fullständiga svar. Hälften av frågeformulären skickades ut till små bolag som inte anlitar en revisor och hälften till de som anlitar en revisor.Enligt resultatet av vår studie kan vi finna statistiska samband bland alla våra tre hypoteser.

The moose is a keystone species in the boreal forest ecosystem, but the dense Swedish population do cause some serious problems. From a forestry perspective, their browsing on young Scot pine (Pinus sylvestris) causes extensive losses of revenue. Adjusting the cleaning along roadsides of low trafficked forest roads can favour the production of plant species preferred by the moose. This is thought to redirect the moose´s browsing to the roadsides and thereby decrease the damages on commercial forest.The aim of this study has been to present a first evaluation of the vegetation in roadsides, one year after wildlife-adapted roadside clearing has been undertaken. In the wildlifeadapted clearing operation, the roadside was widened by removal of some trees in the forest edge whereupon a complementary clearing with a conventional chain flail was conducted.

Four different kinds of filter-materials with reactive surfaces have been studied concerning their capacity to absorb heavy metals in leachate from a municipal waste deposit. The heavy metals studied were: lead, cadmium, copper, mercury, chromium, nickel and zinc. The leachate contains high levels of dissolved organic carbon (DOC) and has a high pH-value along with a high buffer capacity. These characteristics of the leachate make it difficult to remove pollutants and require efficient filters. The filters that were examined in the report are blast-furnace slag with CaO, sand covered with iron oxides, olivine and nepheline.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

Earlier attempts at mechanising pre-commercial thinning have been met with varying degrees of success. Most attempts have been based on techniques where residual stems are straddled. Early treatment is essential to limit damage on residual trees. One part of the present study is an evaluation of mechanised pre-commercial thinning using the new Vimek 404R. Vimek 404R is a fairly small machine that permits selective removal of stems, making it potentially suitable also for areas overdue for pre-commercial thinning. The study established the level of performance for the machine, as well as the improvement needed to make it an economically viable option.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

I och med övergödningsproblematiken i Östersjön och Sveriges åtaganden i samband med Baltic Sea Action Plan kommer det i framtiden ställas högre krav på rening av kväve från de större avloppsreningsverken i Sverige.Anammox är processen där ammonium oxideras till kvävgas med nitrit som elektonacceptor. Anammox har under den senare tiden implementerats för rejektvattenbehandling i avloppsreningsverk runt om i världen.  När anammox används för att rena ammonium krävs att ca hälften av inkommande ammonium oxideras till nitrit genom nitritation. Detta steg utförs av ammoniakoxiderande bakterier (AOB) vilka kräver en aerob miljö. Den kombinerade processen med anammox och nitritation kallas deammonifikation. På Sjölunda avloppsreningsverk i Malmö har en pilotstudie, i sammarbete med VA-teknik på Lunds Tekniska Högskola, startats för att undersöka potentialen i att implementera deammonifikation i huvudströmmen på reningsverket.

Half of Sweden?s 140 000-150 000 sows are culled and replaced by 75 000 gilts annually. Culling of old sows is necessary and allows new breeding material to enter the herd. However, many of the culled sows are young, and have not yet become profitable at the time for culling. Therefore, it is an important question for the pig industry, how to raise gilts to sows with a high and sustainable production level.

During pulp and papermaking process a huge amount of water is used. The wastewater contains a large amount of pollutants and has to be treated before it reaches the recipient. In March 2004 a new bleaching plant was started up at SCA Graphic Sundsvall AB, Ortviken?s paper mill using peroxide. The production of bleached thermo mechanical pulp and thus the load to the wastewater plant increased.

VSEM project and the need for a more efficient way of handling requirements andinformation are highly apparent.The overall objective of this thesis is divided into two parts:1. To identify criteria/factors leading to a successful introduction of an informationmanagement system.2. To develop an implementation process for a requirement management system ?the first step towards a PLM system in EE development at VCC.This will be done through interviews with employees, a literature review and an analysisof studies of three earlier projects within VCC.The conclusion of this study shows the great need for change in work methods fordesigners handling information and requirements. An implementation process has beenidentified with guidelines on how to handle different phases of the process.

The aim of this study was to evaluate the effects on a simulated wastewater plant regarding GHG emissions and use of energy and resources when implementing source separated wastewater systems. The effects were studied for different restrictions of effluent quality and for different temperatures on the influent. The simulation model BSM2G calibrated for Käppala wastewater treatment plant was used. The task was executed by simulating nine different scenarios with an increase in influent load from new connections equivalent to 3, 10 and 30 % of the present connections. These new connections were served by conventional, urine separated or black water separated systems.

I Sverige förekommer strikta krav på fosforrening av avloppsvatten och detta har bidragit till att kemisk fällning har kommit att dominera som reningsmetod för fosfor vid svenska avloppsreningsverk. Fällningskemikalier är dyrt för reningsverken att köpa in och ger negativ påverkan på miljön vid tillverkning och transport. Strängare reningskrav har ökat behovet av nya reningsmetoder som på ett effektivt och miljövänligt sätt kan rena avloppsvatten från näringsämnen utan att kostnaderna för reningen blir för stora. Biologisk fosforavskiljning (bio-P) utnyttjar mikroorganismer som naturligt kan ackumulera fosfor i sina celler. En kritisk faktor för en väl fungerande biologisk fosforavskiljning är tillgången till kolkälla i form av flyktiga fettsyror (VFA).

Fosforutsläpp kan leda till övergödning i vattenrecipienten om kritiska nivåer överskrids. De enskilda avloppen står idag för en relativt stor andel av Sveriges fosforutsläpp jämfört med de kommunala avloppen. Detta kan sättas i bakgrund av att staten, alltsedan 1970-talet, har lagt ner stora resurser på att reducera utsläppen hos kommunala avlopp, medan en motsvarande satsning på de enskilda avloppen uteblivit.Merparten av dagens enskilda avlopp utgörs av markbaserade reningssystem, det vill säga avloppslösningar där avloppsvattnet får passera genom markmaterial för att renas. Fosforreningen i markbaserade reningssystem har forskningshistoriskt sett inte varit en prioriterad fråga, vilket har lett till kunskapsbrist inom området. Naturvårdsverket har i och med miljöbalkens införande skärpt sina krav på fosforreningen hos enskilda avlopp.