On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Society has seen a tremendous increase in threats, violence and especially unprovoked violence perpetrated by youths. Violence and more seriously unprovoked violence has become a major problem for many service corporations as it gives them bad image and reputation. Corporate Social Responsibility CSR encourages many companies to engage in social activities as they realize that the company is part of the society and the environment. What affects society may sooner or later affect the corporate. For any business to prosper and create a long-term relationship with its customers, it needs a safe environment both for the customers and staff.Feedback from customers and staff is survival and these two (customer and staff) are the most vital assets any firm could have.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

The purpose of this paper is to study the rules of the bill 2007/08: 136 "Areformed sick-leave process of increased return to work" as related to therehabilitation chain. In the interpretation of the material I have used the ?practicallegal method? and a minor empirical study has been conducted to find out howRegion Skåne and UMAS adjust their activities to the new regulations.The government aims to reduce sick leave and on March 19, 2008,the above mentioned bill was presented to the Riksdag. The bill is a part of thegovernment's package of measures and contains proposals for a revised sick-leaveprocess. The rehabilitation chain is a part of the package and includes actions witha tighter schedule.The employer is still after the new rules playing a central role in thesick-leave process and must through early and continuous contact with theworkers start the rehabilitation process.

Bakgrund: Om tio till tolv år väntas 40 % av Sveriges 500 000 familje- och ägarledda bolag att säljas enligt en uppskattning gjord av PwC år 2012. Många små och medelstora onoterade bolag kommer därför inom den närmaste tiden att behöva värderas inför försäljning. De modeller som används vid företagsvärderingar är i dagsläget inte  anpassade för mindre onoterade bolag och dess företagsspecifika risker varför författarna valde att utföra studien.Syfte: Syftet med studien är att ta fram en praktiskt användbar modell för att skatta ett mindre onoterat bolags avkastningskrav. Modellen ska ta hänsyn till de företagsspecifika risker som är kopplade till mindre onoterade bolag.Metod: Studien bygger på en kvalitativ undersökning där intervjuer med personer som dagligen arbetar med värdering av eller rådgivning för alternativt arbetar inom mindre bolag. Utifrån data insamlad från studiens intervjuer samt teorier kring ämnet har en praktiskt funktionell modell utformats för att stödja företagsvärderares arbete i praktiken.Slutsats: BRACE-modellen (Business Risk Adjusted Cost of Equity) består av två huvudkomponenter, en CAPM-premie som mäter marknadsrisken samt en företagsspecifik riskpremie.

Malmö has often been described as a segregated city, with relatively low democratic participation and high poverty and alienation. Behind this kind of statements we often find a material reality, with unequal distribution of assets and potentials that needs to be taken into consideration for political action. At the same time this categorisation of people into different groups can take stigmatising effects and result in increased inequality.I find the theoretical basis for my thesis in Lefebvre?s writings on ?the right to the city?, that shortly means that all inhabitants of a city have the right to take active part in the constantly ongoing process of producing and reproducing the city ? on all levels, from a hands-on everyday life level to a more abstract political level.With an interdisciplinary approach, where the right to the city is discussed in relation to citizenship, presence, representation and public space, I try to understand the connections between democracy, participation, justice and equality. These discussions are then applied to examples from Malmö; both publically initiated projects and individual physical markings in the city.

The aim of this study is to investigate the components of religion and spirituality in the specific context of "Fryshuset" ? a multicultural and glocal arena. Against the backdrop of contemporary researchers such as Heelas and Woodhead and their hypothesis about the "spiritual revolution" and a "new spirituality", as well as the postmodern discussion about "the return of God", this study discusses how religious change can be understood in the context of Fryshuset.The theoretical point of departure is taken in a hermeneutical method where Fleck´s theory about "thought-collective" and Gidden´s theory about the "duality of structure" are used in order to understand and describe the dialectical relationship between individual and social structure.The method used in this study is qualitative. The interviews are made of six individuals representing different social projects at Fryshuset.By analyzing the material from the field study through theories on religious change, three areas are identified:"The subjective turn"Religion and spiritualityA Cosmopolitan interpretation of life The result of this study is that the religiosity among the interviewed can be described through Taylor?s understanding of the "subjective turn".

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.

Joint injury (inflammation) or osteoarthritis is the most common cause of poor performance in the athletic horse. Osteoarthritis is the ensuing degeneration of joint cartilage due to inflammation/injury. The single most important factor in the inflammation cascade of joint injuries is interleukin-1 (IL-1). Until recently, these injuries have been treated with products like hyaluronic acid, cortisone and polysulphated glycosaminoglycans (PSGAG). Several studies have not been able to demonstrate a significant difference in the clinical improvement of joint injuries treated with hyaluronic acid or PSGAG and saline.