Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

Sölvesborg är en stad under expansion, dit lockas folk av en lantlig idyll nära havet. Sölvesborgs kommun har som mål att öka invånarantalet från 16 000 till 20 000 fram till år 2020. Kommunen äger fastigheten Hydro vilken är centralt belägen i Sölvesborg i anslutning till tågstationen. Idag används fastigheten Hydro till en parkeringsyta och kommunen vill att fastigheten ska planeras om för att bli en ny central knytpunkt i Sölvesborg som binder ihop tågstationen och förlänger centrumstråket. Detta examensarbete leder till färdiga förslagshandlingar för fastigheten.

A large proportion of the energy consumption is in the building industry and a large part goes to heating our homes and premises. In the developing countries' development now threatens the large consumption of energy in our earth's climate. It is in the West world that we must be good role models in terms of energy efficiency. One solution to reduce energy consumption for heating of buildings may be to continue to build low energy houses and passive houses, but it is also about rebuilding the buildings that currently have high energy consumption such as the old Million program Houses. These buildings will be standing many years and their energy consumption will not diminish over time by itself and energy prices will certainly not diminish in the future.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

Fetma hos hund är ett ökande problem med flera allvarliga hälsoaspekter. Det finns ett flertal sätt att mäta andelen kroppsfett, men ingen metod som inte kan kritiseras på en eller flera punkter. De metoder som tas upp i denna studie är exempelvis morfometriska tekniker, ultraljud och absorptiometriska metoder. Predisponerande faktorer till fetma, bland annat överkonsumtion av energi, brist på fysisk stimulans, ålder, kastration och interaktion mellan djur och ägare diskuteras också. Slutligen ges förslag på möjligheter att behandla fetma hos hund med en praktisk handledning till veterinärer och djurkliniker. Syftet med denna studie var att kartlägga svenska hundars hull samt studera deras utfodrings- och motionsvanor i form av en enkätstudie.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

In connection with that the last few decades have been characterized by major changes where also the rate of change has increased, changes in organizations has become a natural part of today's organizational activities. Every change involves a learning challenge and because of that every change is unique, its output is unclear. However, there is much research that highlights various factors critical to creating an effective change, among others internal communication.The purpose of this study is to investigate whether Engeström's theory can be applied to a completed organizational change and see whether an expansive learning has been promoted in connection with this. This is accomplished through interviews with six employees, all working in one of Sweden's leading property companies. Engeström's theory of expansive learning is applied in order to analyze whether learning is promoted in connection with the organizational change.The result of the study shows that Engeström's theory can be applied to a completed organizational change in order to analyze whether an expansive learning has been promoted in connection with this.

In the beginning of 2009 The County Administrative Boards assumed the responsibility of animal welfare, a task previously performed by the individual municipalities. This transfer was made with the aim of achieving more efficient and equivalent animal welfare controls across the country. Previous studies among animal owners have shown a somewhat negative image of animal welfare controls. This study focuses on investigating the experiences of the horse keepers in the County of Halland concerning animal welfare. The study is based on a questionnaire which was sent to 423 horse keepers in Halland, of which 130 were returned with information that laid the foundation of this study.

The prime aim of this thesis was to investigate whether high or low iodine intake during certain periods of life was, or was not a strong risk factor for the development of canine lymphocytic thyroiditis (CLT). And secondly, if a high or low selenium intake in a combination with high or low iodine intake also may have an influence on that risk factor. To investigate this, a dietary questionnaire was sent out to dog owners. The dogs were selected from an ongoing genetic study of CLT. The questions investigated brand and type of feed during different life stages (puppy, junior and adult) and also if there were any use of dietary supplements.

Purpose: The essay was designed to examine what impact an increased media concentration in the provincial press may have on the society in the future. I also had the intention to create a greater understanding of the concept of media concentration and how the media groups relate to the public interest. Method: The work with this study was conducted by using methods from the qualitative methodological arsenal through interviews with, for the study, relevant informants, but also through a case report on the Stampen Group. The selection of informants had a background and a breadth which secured the credibility in this survey. The starting point was taken in previous research via a deductive approach where I tested how existing theories match reality. Conclusion: After completing this study should be noted that all respondents believe we will see a greater concentration of ownership in the Swedish media market in the future, and that it will reduce diversity. However, there are steps to take which I believe can work well in theory but perhaps not always in practice.

Pastern dermatitis is a common condition among horses. It is a symptom, a reaction in the skin of the pastern rather than a diagnose. There are a lot of homemade treatments when you ask horse owners how they handle pastern dermatitis, but what does the science say about how it should be treated? Today there is a growing problem with antibiotic resistance, but how good are the veterinarians on testing for resistance before they describe antibiotics? Bacteria and fungus is seldom the primary cause for pastern dermatitis, the reaction is often secondary to environmental factors. It?s difficult to diagnose the primary factor and it´s even more difficult when the horse has been treated in different ways before the veterinarian gets involved.

The purpose of this thesis was to create a visual identity to the café Trädgårdscafét. This was to increase the awareness of the cafe among the population of Borlänge. To make the company's visual identity visible, we also organized a guerrilla marketing. The outcome of the guerrilla marketing were then measured by calculating the number of guests during a certain period of time and also through a survey conducted in Borlänge.Graphic material, such as a graphic identity, business cards, feel good-cards, store signs, standing information folders to place on the tables and pavement board was created. Flyers and posters were also created for the guerrilla marketing.