Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).

The main purpose of this essay is to look closer at how and when the Swedish women?s organization Grupp 8 changed their initial socialistic ideological approach and turned it into a feministic one during 1971 to 1979. By 1979 the group was referring to them self as a feministic movement. This is done by analyzing the way Grupp 8: s discussion in the areas of women in relation to work, family and society changes. The primary information is represented by the groups own magazine Kvinnobulletinen.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The UN has a goal to gender-mainstream all politics, but its politics in climate change is not gender-sensitive. The Swedish government has the same goal concerning gender mainstreaming, but does the Swedish politics of climate change reach this goal? The aim of this paper is to examine the relations between the Swedish politics of gender and climate change. In addition, the aim is also to investigate how gender is constructed in the climate politics. To reach these aims, an institutional, policy and gender analysis is used.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

It is important to know what is normal in the wound healing process in order to determine what happens when a wound does not heal as expected. If the amount of bacteria in the wound gets too large the body will not be able to defend itself and it becomes an infection. Colonization and infection are common elements in wound management and it is often the veterinary nurse role to deal with wounds in a proper manner. Antibiotics are drugs that either kill or inhibit the multiplication of bacteria or fungi, and have been in veterinary medicine for approximately 60 years. Very few new antibiotics are introduced and increased resistance is a major problem that requires everyone to take responsibility to reduce the use of it.

The interest in tiny wireless applications raises the demand for an integrated reference oscillator with the same performance as the macroscopic quartz crystal reference oscillators. The main challenge of the thesis is to prove that it is possible to build a MEMS based oscillator that approaches the accuracy level of existing quartz crystal oscillators. The MEMS resonator samples which Philips provides are measured and an equivalent electrical model is designed for them. This model is used in the simulations of the Pierce oscillator and the transresistance amplifier oscillator that are evaluated in this thesis. Finally the Pierce oscillator is implemented in the A BCD2 process and manufactured at Philips Semiconductors in Nijmegen, The Netherlands.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Tomato production is a common and important agricultural activity in Nicaragua. During the last decades tomato producers have suffered great yield losses due to begomoviruses (family Geminiviridae). The genome of begomoviruses generally consists of two circular ssDNA components, DNA-A and DNA-B. Tomato yellow leaf curl virus (TYLCV) is an example of a begomovirus with only one component. An approach to manage the virus epidemics has been to breed a cultivar with begomovirus resistance genes, which have been transferred from wild tomato.

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.

Calesco Foil AB is a manufacturer of thin flexible circuits for heating or electric conduction.The plant is located in Kolbäck, Sweden.One of the company?s products, the conducting polymer pasta is in present situationunpredictable. Unpredictable in the way that the same type of heater shows differentresistance, depending on which time they have been produced. The desired repetitivelyprocess is almost non-existing.The aim of this master thesis is to primary identify those parameters that effects theresistance, observe and if possible to perform tests on them. The results from this analysisstand as base for recommendations to achieve a repetitive and standardized printing process.The results and the observations from the tests indicate that a repetitive process is possible toachieve.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.