Ett flertal studier pekar på att en växande andel av revisionsbyråernas intäkter härrör från konsultuppdrag. Samtidigt debatteras det kring huruvida en revisionsbyrå bör tillåtas att utföra revisions- och konsultuppdrag i samma bolag. I Sverige finns i nuläget inget förbud mot att revisionsbyråerna i samma bolag utför konsultuppdrag parallellt med revisionsuppdrag, till skillnad från USA där det är striktare reglering. I Sverige finns en bolagsstyrningskod vid namn Svensk Kod för bolagsstyrning som infördes år 2005 och denna kod har inget förbud mot att bolag anlitar samma revisionsbyrå för både revisions- och konsultuppdrag, vilket vissa ser som ett problem. Syftet med denna studie är indelat in i tre delar.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

Through interaction with customers, companies can acquire knowledge about- and satisfy the needs of customers. In retailing, the ranges of products are standardized and staffing numbers are scarce. How do companies in retailing deal with adaptation towards their customers given the small staffing numbers? The purpose of this study is to examine if and if so, how companies in the Swedish retailing industry are making adaptations towards their customers and also why these adaptations are being made. To answer this purpose, observations in the retailing industry are conducted and the results show that companies adapt to customers? needs.

This study was performed to investigate the possibility to use ultrasonography as a diagnostic tool for sub-clinical mastitis in dairy cows. Five cows with high cell counts, and four cows with low cell counts were selected as cases and controls, respectively, and their udders examined with ultrasound during a 5 week period. The image of the udders of cows with high cell counts exhibited small, hyper-echoic, rounded foci, approximately 1 cm in diameter, near the milk cisterns and the base of the teats. These changes were not found consistently in all cows with high cell count, however. Ultrasonography may be a valuable complementary tool in the diagnosis of sub-clinical mastitis in dairy cow, but more cases need to be monitored before its full value can be ascertained..

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

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.

At the Skoghall pappermill, sulphatepaper pulp is produced in a continuous digester originally from 1969. To be able to maintain a high level of production there is a need for a process with few disturbances. Variations in how well the wooden chips are packed in the digester is one form of disturbance. Today there are no available measurements on how well the chips are packed. Instead this is regarded as being constant.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

The intention is to focus on the implementation of the tablet in preschools and how the intentions around the introduction of the tablet take shape in different preschools. The method is semi structured interviews where the respondents consist of 3 preschool directors and 6 teachers where the preschool directors work. This is a relevant subject to illustrate, as the tablet has become a tool in preschool where it seems to be different opinions about how it should be used. This study aims to understand how the implementation can take form in different preschools, what kind of similarities and differences we can see with the intentions of the tablet and if there is need of clarification on the workings of the tablets in preschools. The results show that the intentions around the introduction of the tablet in preschool look different in the preschools, and the implementation of this new technology starts in a small scale with help of photographing and videotaping.

The aim of this study is to observe Swedish preschool children in their natural habitat and without any intervention. Four different observations are made and thereafter analyzed. Throughout the whole study the subject of interest is the children's communication in their play. Children can communicate with each other in various ways, for instance with speech and without speech, i.e. with their physical language, aesthetic and multi language.

Bakgrund och problem: Goodwill har länge varit en omdiskuterad post i företags balansräkningar, inte minst efter finanskrisen som bröt ut under hösten år 2008. År 2005 infördes IFRS 3 för att förbättra kvaliteten vid redovisning av rörelseförvärv. Tidigare gjordes avskrivningar av goodwill varje år men i och med införandet av den nya standarden skall företagen istället göra årliga nedskrivningsprövningar. Dock verkar ingen tydlig bild finnas för hur nedskrivning och värdering av goodwill skall göras och goodwillposterna i företags balansräkningar har ökat sedan införandet av IFRS 3.Syfte: Studiens syfte är att undersöka hur de utvalda Low- och Hitechföretagen redovisat sin goodwill och att jämföra hur de har gjort sina nedskrivningar av goodwill. Med bakgrund till finanskrisen vill vi även se hur företagens redovisning av goodwill har påverkats.Avgränsningar: Denna undersökning omfattar bolag på Stockholmsbörsens Small-, Mid- och Largecaplistor.

The title of this study came about from the title of Robert Putnams book Bowling Alone, where Putnam mentions that less people are bowling in teams than before. Bowling is still a large leisure activity in the USA but people tend to bowl more and more in small groups and less in organized teams. This study deals with social capital and leisure time. Its aim is to find out if some Swedish people create social capital on their leisure time and also how do they spend their leisure time. Robert Putnams book Bowling Alone serves as main background material along with the work by Bo Rothstein.

As birch is one of the most common trees in Sweden, and probably one of the easiest for someone who lives here to identify, it is interesting to note that most people do not know how variable the genus is and how widely it is distributed across the northern hemisphere. One can find birch growing at both high and low elevations, demanding different soil conditions and preferring varying amounts of sunlight. Many people may also be surprised to hear that the colour of the bark can vary from bight white to almost black, and different shades of pink, orange and red can also be displayed. This, together with the astonishing beauty of the genus, the important role as a pioneer in many ecological systems and the difficulty in sorting out the taxonomy of the genus, constitutes the background of this thesis. The thesis is written at the Department of Landscape Development in Alnarp, Sweden with Kenneth Lorentzon, researcher at the Swedish University of Agriculture as a supervisor. The aim of this thesis is to highlight which species and cultivars within the genus Betula could be appropriate for horticultural use in Sweden.

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

Ammerån which is a small forest river in eastern Jämtland is a well-known river that has been a popular fishing river for a long time. The actual Ammerån begins downstream the lake Solbergsvattnet at Hammerdal and flows into the Indalsälven 10 km upstream Hammarstrand. The river environment switches between forests with wilderness feeling and open agricultural land. The entire Ammerån is today a nature reserve and protected from hydropower development. Fishing in Ammerån has mainly been focused on trout and grayling, and is so even today.