Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Through an examination on a Telemarketing company this paper aim to investigate which relations there is between the level of motivation and performance and how these are related to the factors that are included in Herzbergs two-factor-theory.In this essay we have been using a questionnaire and interview. We have also been able to collect statistics on employees from the Telemarketing company we examine. On the basis of these data we have analyzed which relations there is.The examination shows on relations who mean that the factors Performance and Acknowledgement are the ones that affect the motivation the most, and therefore the level of Performance. The rest of the Motivation factors don?t show any clear relations.

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Since early civilization, herbal tea has been used as remedies for an abundance of different diseases. Among these herbal remedies, peppermint (Mentha piperita) was used for its effect on bowel related ailments. Even though peppermint was not described until late 17th century, it has been used since 1000 years before Christ by the Egyptians. In present day it is still considered a remedy for stomach pain etcetera, and much of the recent research is concentrated on the positive effects of peppermint on pain and bowel diseases. A large section of the research is also reviewing positive effects of peppermint on cancer, allergy and also on its potential as antibacterial agent.

Det serbiska luftvärnet sköt ner ytterst få av NATO:s flygplan under Kosovokonflikten. Trots det så visar det sig att NATO:s luftoperationer indirekt påverkades i stor skala av luftvärnet. Även om man sköt ner ytterst få av de anfallande flygplanen uppnådde serberna indirekta effekter på NATO som försvårade hela operationen. Syftet med denna uppsats är att problematisera och definiera begreppet indirekt effekt inom ramen för luftvärn samt att applicera detta begrepp på en vald konflikt.Uppsatsen består i huvudsak av två sammanhängande undersökningar. Först sker en begreppsutredande studie som resulterar i en definition av begreppet indirekt effekt.

Hylocomium splendens (Glittering wood-moss) is a common species in the Nordic countries and can be found in many different types of boreal forests. It usually forms dense moss carpets on the forest floor. The shoots grow in segments and new segments form annually on the previous years growth. The size of the segments is probably regulated in a high extent by local micro environmental conditions. Previous experiments suggest increased growth of H.

Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

Purpose: The main purpose of our study is to explain how the disability management in the municipality of Karlskrona can design its balanced scorecard from a theoretical basis. The mission of the balanced scorecard is to improve the management control system. To achieve the main purpose we have to study the problems that exist with the current control system, which then becomes our second purpose.Method: Our study has a qualitative approach. The design of the study is a case study in which one case has been looked at. The empirical data is collected through interviews and documents. We have gathered our theory through scientific articles and literature.Results: The goals set by the board are unclear and hard to define.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of naturally existent beta-glucan in adults with hypercholesterolemia. - a systematic review with focus on the Swedish food market.Author: Ida Edman Hellberg, Frida HanssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 01, 2014Background EFSA states in 2010 that there are good evidence that three grams of beta-glucan/day from oat as a part of a balanced diet, has a positive effect on total cholesterol and LDL.Objective Evaluate if there is evidence for primary treatment of lifestyle related hypercholesterolemia with products naturally containing beta-glucan.Search strategyIn February 2014 the databases PubMed and Scopus were used for article research. The search terms used were; cholesterol level, beta-glucan, hypercholesterolemia, oat and barley.Selection criteria Articles, written in Swedish and English, on RCT-studies conducted on otherwise healthy adults with hypercholesterolemia (serum cholesterol >5,0 mmol/L) were included. The intervention product must naturally contain beta-glucan, and an equally product should be retailed in Swedish grocery stores. The control group needed to be supplied with a placebo product and the participants could not be on any lipid-lowering medication.

Background: Breast cancer is one of the most common cancer diseases among women worldwide. Breast cancer brings fear into many womens? life. It is a threat against life, but also to the psychological health, self-esteem and the female identity. Aim: The aim of this literature review was to describe newly breast cancer patient?s perception of information provided by healthcare personnel.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

The project Easy Battery Handling - EBH has been carried out in our auspicial and completedfor Devantini Corporation, a development company in Halmstad with its main concern inenvironmental friendly innovations.EBH has solved one of many technical challenges in one of Devantini corporation?s largerprojects. This main project involves the development of an electric powered formula racingcar. The part of this car that involved EBH was the battery handling to guarantee safe andquick battery exchanges during pit-stops.The solution became an entire battery module, hanging on the side of the car on two spearspointing out from the car. The batteries are exchanged by a specially designed trolley that isinserted under the battery module.

The purpose of this thesis is to provide a better understanding of how dairies use colour, picture and shape in order to influence customers? buying decisions of fruit yoghurt. In order to reach this purpose the research was conducted through case studies of three dairies. In this research three research questions were created with focus on the visual elements colour, picture and shape. The method of data collection was performed through interviews with dairies as well as documentations.

This thesis deal with tick burden on roe deer (Capreolus capreolus) fawns, in relation to age, weight, hind foot length, and as well as to vegetation and habitat on bed sites. Roe deer fawns (N = 25) were captured from May 27 to June 27. Samples of ticks were collected and tick burden were estimated. Of all sampled ticks the nymphs and adults were Ixodes ricinus, while the larvae were not identified. 4.4 % of the sampled ticks were larvae, 55.0 % nymphs, 26.8 % adult females, and 13.8 % adult males.