AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Urban farming can be viewed in several contexts. The first part of this work brings up the beneficial effects of farming on our physical and mental health, knowledge as well as on social life in cities. The introduction of gardening in schools can contribute to an increased awareness on both agricultural practices and importance as well as ecological processes. It can also be used in teaching of other subjects. Farming can also contribute to improving the household economy, and the economy on a municipal or national level.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

This Bachelor?s thesis is related to the area within library and information studies that focuses on information seeking and information practices. The study deals with how politically engaged young people seek information in relation to their political interests. The purpose of the study is to create an understanding of the roles that different forms of information-related activities play within the framework of political interest and of the feelings, experiences and challenges that such activities may give rise to for those involved. The study also discusses purposes and motivation for information seeking and use in political engagement.

Our society has become more and more digitalized and we have access to more information than ever before, which has had an effect on both our personal and professional lives. This change has naturally also changed the way in which organizations are structured and how they communicate ? both internally and externally. Intranets, e-mail and other technical channels are an important part of most organizations in-house communication today.The aim of this study is to examine how the internal communication in a medium-sized firm, CranabSlagkraft in the north of Sweden, works. The focus in the study is on the existing intranet, and if there are any differences in the opinions between the firms leaders and the employees that works in the production.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SAMMANFATTNINGNatriuretiska peptider är en är en grupp proteiner som via natriuretiska, diuretiska och vasodilaterande egenskaper reglerar vätskehomeostasen i kroppen (Levin et al, 1998). De frisätts bland annat när hjärtmuskelcellerna utsätts för stress och kan fungera som biomarkör för att utvärdera hjärtsjukdom. Analysering av typ B natriuretic peptide (BNP) i blod kan komma att vara till hjälp för den praktiserande veterinären vid diagnostisering av hjärtsvikt och även vid uppskattning av grad av hjärtsjukdom. Det har även visat sig att BNP kan användas för att uppskatta prognosen hos hundar med kronisk klaffdegeneration (Chetboul et al, 2009; Moonarmart et al, 2010).Kronisk klaffdegeneration är den vanligaste hjärtsjukdomarna hos hund och drabbar fram för allt små till medelstora hundar från medelåldern och uppåt (Kogure, 1980). Atrioventrikulärklaffarna, vanligtvis mitralis, blir nodulärt förtjockade med inlagring av glukosaminoglykaner och fibrosvävnad vilket leder till klaffinsufficiens.

This master thesis has been performed at Vattenfall Power Consultant in Gothenburg and Trollhättan for Vattenfall Vattenkraft. In this report vacuum circuit breaker in small-scale hydropower stations with the rated power 4 MVA and below has been studied. Models of the stations are modeled and analyzed in PSCAD/EMTDC to study the high voltage transients that are created after current chopping with vacuum circuit breaker. Vacuum circuit breaker may chop the current before it reaches zero value, which means that high voltage transients can be created. The equipment of the stations can be destroyed by high voltage transients.The purpose of this thesis is to examine the use of vacuum circuit breaker in small-scale hydropower stations and the risk for high voltage transients from current chopping.According to the results there is a risk of high voltage transients after current chopping with small synchronous generators in stations with the operating voltages 0.4 kV and 3.6 kV.

The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

The purpose with this essay is to examine the phenomenon SMS in TV. Partly by identify the communication process behind the phenomenon and partly by describing it in a editorial and technical point of view. We have analysed the communication process regarding scientific theories in communication, interaction and convergence. With a qualitive approach we have fulfilled four interviews and two small ethnographical field observations. Objects for the interviews and observations have been two Swedish produced debate-programs, broadcasted in TV; Diskus in TV4 and Debatt in SVT2.

The ancient site of Skårby, situated about twenty kilometres south of Stockholm, includes one very large cairn enclosured by a stone wall with a small cairn attached to it. Cairns are originally thought of as graves, but resent research shows that they are more likely to have been religious objects. The constructions are seated on a small hill with a view over the lake Bornsjön which used to be a bay of the lake Mälaren. This place has been the object of worship throughout the whole Bronze Age. Over the years the manifestation of the worship changed, but the place for it stayed the same..

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.