Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

This master thesis is about the collaboration between the custom dairy heifer grower and thedairy producer.The custom dairy heifer grower is a rather unusual strategy of reproductive management inSweden compared to other countries like U.S. and Denmark where the specialization withindairy production gone much further. In these countries the research also has reached muchfurther within this type of industry. However in Sweden there has been research made in thearea of collaboration, but then only within collaborations in the industries of crop production,dairy production and pork meat.The down going trend of profitability within dairy production together with poor profitabilityin the beef industry could partly remedy if more collaborations around heifer contractingwould arise. But since the industry still is of a rare kind in Sweden the knowledge about howthese types of collaborative arrangements works and their contracts are put together is poor.By that the aim of this master thesis is formulated as follows: "how is usually thecollaborative arrangement between the dairy producer and custom dairy heifer growerdesigned".

The aim of this study was to evaluate different types of volume and taper equations that can be used to predict single-tree stem volume and stem diameter at any given height along the tree stem for plantation grown Sitka spruce (Picea sitchensis (Bong.) Carr.), Norway spruce (Picea abies (L.) Karst) and White spruce (Picea glauca (Mounch) Voss) in Iceland. A number of published tree volume equations were tested and modified to predict the total stem volumes over bark but three logarithmic equations were taken for more in-depth analysis. Three taper equations were tested. Two variable-exponent equations (Kozak 1997, Kozak 2004) and one exponential equation described by Biging (1984). Data from a total of 617 Sample trees were used in this study, collected from stands in various parts of the country and present different types of stands growing in different soil types and cover most of the site conditions suitable for forestry in Iceland.

Syfte och frågeställningarSyftet med denna undersökning är att genom intervention utvärdera vilken effekt Positiv Psykologi, i form av CASIO-modellen, har på välmående, stresshantering och copingförmåga hos elever som går tredje året på en idrottsinriktad gymnasieutbildning. Våra frågeställningar var:- Vilka skillnader kan vi se mellan för- och eftertesten i interventionsgruppen?- Vilka skillnader kan vi se mellan för- och eftertesten i kontrollgruppen?- Vilka skillnader kan vi se mellan interventions- och kontrollgruppen i för- och eftertesten?MetodVi har använt oss av en kvantitativ interventionsstudie som pågick i sex veckor med en grupp elever som gick tredje året på ett idrottsinriktat gymnasium som valdes ut genom ett bekvämlighetsurval. Interventionen hade CASIO-modellen ( Circumstances, Attitude, Standards, Importance & Other things) som grund. Denna modell är sprungen ur den positiva psykologin, och den syftar till att ge deltagarna verktyg att lösa problem i livet och öka sin livskvallitet.

During the last two hundred years many wetlands and streams in Sweden have been lowered to provide land for agriculture and forestry. Some of the coastal wetlands and streams probably served as spawning sites for certain species of fish in the Baltic Sea, but the present situation is not well known. As standardized methods to monitor fish in running waters are carried out during late summer or autumn, there is a need for methods to Sample spring-spawning fish in these streams.The aim of this study was to survey the lower kilometer stretch of Hammerstaån in Stockholm, to investigate the extent to which the stream is used by spring-spawning fish. Furthermore, the study aims to evaluate a new type of survey fishing gill net called strömöversiktsnät (SÖN). This was done by comparing the catch of fish by SÖN with that of fyke nets.

During the last two hundred years many wetlands and streams in Sweden have been lowered to provide land for agriculture and forestry. Some of the coastal wetlands and streams probably served as spawning sites for certain species of fish in the Baltic Sea, but the present situation is not well known. As standardized methods to monitor fish in running waters are carried out during late summer or autumn, there is a need for methods to Sample spring-spawning fish in these streams.The aim of this study was to survey the lower kilometer stretch of Hammerstaån in Stockholm, to investigate the extent to which the stream is used by spring-spawning fish. Furthermore, the study aims to evaluate a new type of survey fishing gill net calledströmöversiktsnät (SÖN). This was done by comparing the catch of fish by SÖN with that of fyke nets.

För företag som arbetar med måttlistor och skisser och låter mönstret skapas på en fabrik kan det vara problematiskt att få plaggen att sitta som man vill. Speciellt svårt kan det vara med ärmhål, ärmkullar och halshål. Jag har arbetat med ett sådant företag för att ta fram en kappa och klänning från designskisser i sextiotalsstil med modern passform i storlekarna XS-XL. Moderniseringen innebär till exempel mer rörelsevidd, inte spetsig byst och längre ärmar. Till detta skapas plaggmåttlistor, materialspecifikationer och plaggdelsdokument för att plaggen ska vara färdigt för att produceras på fabrik.

Den digitala utvecklingen både i samhället i stort och inom utbildning accelererar som aldrig förr. Många ungdomar idag har tillgång till digitala verktyg så som dator, mobiltelefon, surfplatta mm. Detta ställer nya krav på utbildning och därmed också nya krav på lärarna. Ett urval av matematiklärare på gymnasienivå fick i en webb-survey rangordna vilken kunskapsnivå de anser sig ha med avseende tre huvudområdena som beskrivs av ramverket Technological Pedagogical Content Knowledge (TPACK): teknik, pedagogik, ämnesinnehåll och kombinationer av dessa. Resultaten visar att lärarna anser sig ha en hög kunskapsnivå med avseende på pedagogik och ämnesinnehåll samt kombinationen av dessa men att kunskapsnivån ligger lägre när det gäller teknik och då framförallt den rent tekniska biten (t.ex.

Pyometra (chronic purulent uterine inflammation) is a common disease in middle-aged and older intact bitches. The disease most frequently occurs in metoestrus and previous research studies have shown that both hormones and bacteria are involved in the development of the disease. Analysis of the blood levels of prostaglandin metabolite 15-keto-13,14-dihydro-PGF2? (PG-metabolite) has previously been shown to be clinically useful in the differentiation of canine uterine diseases such as pyometra and mucometra. The PG-metabolite concentration has also been correlated to severity in pyometra as determined by hospitalisation length. The purpose of the present study was to investigate if blood levels of PG-metabolite can differentiate uterine diseases such as pyometra from other diseases in female dogs.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small Sample that is affected by this change.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.

Purpose: The purpose of this thesis is to study the adaptation of recently recruited young professionals to a top consulting firm through their identity construction efforts. We analyze the influence of a major organization-related discourse on young professionals in order to account for the effects of emotional labor on their adaptation to work. Methodology: We have studied our empirical material in the light of a reflexive pragmatic approach. Thus throughout the analysis of interview material, we try to interpret carefully the material from various perspectives. As authors, we also reflect critically upon our own interpretations.

AbstractA prerequisite to be able to use semi-natural pastures in an optimal way is knowledge about their conditions and properties. One thing to consider is the amount of herbage mass that can be produced during one season on different types of semi-natural pastures. That knowledge makes it easier to choose which type of animals and how many you are able to have in each paddock to maintain a high biodiversity and achieve the desired production of the animals at the same time.This study was performed in nine different semi-natural pastures around Uppsala. The paddocks were already mapped with regard to different vegetation types. Exclosure cages were placed on previously fertilized, mesic, dry, shaded and wet vegetation.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.