Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

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.

The Swedish Armed Forces tend to ask themselves if it is sufficiently multinational interoperablefor participation in international operations. An equally valid question today should be whether theSwedish Armed Forces are sufficiently nationally / internally interoperable, between their branchesof service, to be able to conduct independent operations based on the joint warfare theory.The lack of ability to joint warfare in the armed forces in general and the Swedish Armed Forcesspecially constitutes the essay´s fundamental problem. By using Codners and Sjöbloms custominteroperability theory, the Swedish Armed Forces documents were analyzed to highlight anyweaknesses related to joint warfare and national interoperability between Ground and Air Forces.The survey shows weaknesses linked to the custom theory and Swedish Armed Forces governingdocuments. The ability of a national interoperability is limited between Ground and Air Forcestoday, mostly because of weaknesses in the Swedish Armed Forces strategic concept which doesnot describe the importance of joint warfare at all levels sufficiently. This leads to deficienciesreflected in doctrines, regulations, technology, techniques and exercises.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

This paper intends to examine the knowledge challenges in small IT companies which is going through rapid growth. The movement of information and knowledge is a social and very complex process. The challenge for technology is the social as information and knowledge requires. To believe blindly that technology will solve the problem is what many people think. In order to understand how technology can support information and knowledge management one needs to understand what information and knowledge is.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The aim of this essay was to obtain an understanding about company owners thinking about the connection between having an own company, and the risks for an alcoholic abuse. The risk factor I was researching was stress, alcoholic culture, accessibility and rehabilitation.I have interviewed five owners of small companies, two women and three men, which represents four different kinds of branches. The theories I used in analysing the empirical findings where the theories of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and culture perspective.I have found that the main stress factors for company owners where the economical stress and great load of work. The stress was also related to the fact that company owners of small companies often were alone with all the responsibility and problems.Women did not use alcohol very often as a tool to reduce stress. If individuals were using alcohol to reduce their stress, it also had to deal with their ability of coping and also what channels they had for coping..

Ett joint venture är ett avtal om samverkan mellan två eller flera parter och kan förekomma i tre olika former, nämligen contractual joint venture, partnership joint venture samt corporate joint venture. Gemensamt för de tre formerna av joint ventures är att de alla bygger på ett joint venture-avtal, i vilket samarbetets ramar och regler utformas. Ett contractual joint venture är ett rent avtalsbaserat samarbete (grundat på ett joint venture-avtal), medan de andra två formerna utöver joint venture-avtalet även bildar en form av bolag. I samtliga rättsordningar som studerats inom ramen för denna uppsats, konstituerar ett contractual joint venture, joint venture-avtalet, någon form av bolag. Av detta följer att ett corporate joint venture i samtliga rättsordningar bildar ett bolag med dubbel bolagsstruktur.Har ett samarbete i form av ett joint venture ingåtts över landsgränser och en tvist uppstår, gäller det att veta vilket lands lag som skall tillämpas på tvisten.

Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.

This essay is an enquiry about how companies as participated in a Lean pro¬duction education use this education. The essay describes also how one works with the implementation of Lean production and how they believe that they will work. The enquiry tries to create an advisory material for other companies that are in the beginning of implementing their own Lean production systems. There these companies? gets a picture of how other companies have done during their try to create a functioning Lean production system.

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.