SammanfattningProblem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter.Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro.Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet.Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete.

People have different hobbies. The people we are going to meet here share the same interest - choir singing. Singing together in different choirs is their hobby (leisure time interest).What brings them together is the singing, getting an opportunity to sing together with people they otherwise would not meet. In this essay you will learn some of the reasons behind the fact that choir singing is a big movement in Sweden (reasons behind choir singing having a great number of practitioners). You will get a direct link to the informants, without having to read answers that have been tampered with.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

In the debate on laying hen welfare, and specifically housing conditions, the main focushas been on physiological and behavioural measures. What is lacking is knowledge of howthe hen experiences the situation ? her state of mind.This study is an attempt to gain insight into the private mental states of former batteryhens. It uses a cognitive bias method based on spatial judgement, i.e. judgement of aambiguous stimulus placed spatially in between a reinforced and an unreinforced stimulus.This method has previously shown differences in judgement by animals in enriched versuspoor housing.

Title: Satisfaction and loyalty from a customer viewpoint Level: Final assignment for Master degree in Business Administration Authors: Thomas Blomqvist and Per Nilsson Supervisor: Lars-Torsten Eriksson Date: Januari 2010Purpose: The overall purpose of our paper is to describe Alfas customers based on the level of satisfaction and loyalty. We also want to find out if there are specific characteristics of customers with a high degree of satisfaction and loyalty.Method: We have used both secondary and primary data in the paper. We started with a review of relevant literature to seek knowledge in the field of customer satisfaction and customer loyalty. Thereafter we conducted a prestudy by interviewing three of Alfas employees, and finally we conducted a quantitative survey on Alfas customers. The results were analyzed and compared against current theory of customer satisfaction and customer loyaltyResults & conclusion: The results suggest that Alfa is successful in meeting customer expectations in service delivery, even if we can confirm differences in outcome between the three businessareas.

AbstractAim: The aim of this study was to describe cancer patients? experiences of quality of life and wellbeing in relation to yoga practice.Method: A descriptive qualitative study with semi structured interviews was carried out during the fall of 2009 at the University of Uppsala. Informants in the study were cancer patients who were participating in the yoga/psychotherapy group at the clinic of oncology at the Akademiska hospital in Uppsala.Result: Five out of six informants experienced that their quality of life and their wellbeing improved by practicing yoga. One informant had mixed feelings which were not due to the yoga practicing, but to the place where it was practiced. For her this place was associated with illness.

The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the transition of how much they should document and observe before a notification could be initiated to the headmaster.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

This essay is a historiographical analysis of the picture of the transition period between the Bronze and the Iron Ages in Greece presented in A. M. Snodgrass' The Dark Age of Greece and V. R. d'A.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

This thesis concerns to investigate renovations of existing buildings aiming at enabling energy efficiency, from a conservation and restoration perspective. This includes performing case studies of three projects in the Gothenburg area where renovations has been done and an analysis of directives raised by the EU and later implemented by the Swedish National Board of Housing, Building and Planning, Boverket. In addition to these, regulations enforced by the Swedish law, related to the topic, have been considered.The investigated projects in this case were the housing cooperative Välten in Brämaregården, the Solar Buildings in Järnbrott and Gårdsten as well as Katjas Gata 119 at Backa Röd. In order to measure and compare the results of these projects a comparison between the pre- and post-restoration energy consumption have been performed. To capture additional perspectives the grading system Operation Kungsörn has been applied.Regarding the comparison of energy consumption the renovation of Katjas Gata 119 was found preferable but showed in my view lacking attention to the cultural heritage of the area.

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

Multiple Congenital Ocular Anomalities (MCOA) is a genetic disease that affects primarily Silver coloured horses of breeds such as the Rocky and Kentucky mountain horses. In these breeds the Silver dapple colour is very popular leading to an increase of affected horses. The major feature of the disease is ocular cysts of variable size. Large cysts also lead to a variety of secondary syndromes, for example retinal detachment. In previous studies the locus for MCOA has been mapped to an interval of 420 kb on equine chromosome six.