The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

Today there are over 100 000 stray cats in Sweden and of these 10 000 are found in Gothenburg. There are several instances that try to reduce the number of stray cats. The problem for stray cats is primarily the suffering they may face in hunger, cold, predators, diseases, parasites, accidents, etc. The cats receive no veterinary care and may die from a simple infection that easily can be cured with antibiotics. Stray cats also can spread diseases to domestic cats, be a sanitary problem and compete with other small predators on prey. Authorities working with stray cats are the Country Administrative Board and the police authority.

Cultural heritages are environments created by humans that are considered to have a conservation value for the posterity. They can be seen as one of society's non renewable resources. It is important to have knowledge of how cultural heritages are affected by future climate changes.The water flow in Uppsala is estimated to increase during winter and decrease during spring and summer. Precipitation will gradually increase as well as the intense short period precipitation. The average temperature is estimated to increase as well.

The attention on environmental issues has never been as huge as today. The climate is changing and more and more evidence suggest that the cause behind climate changes is an increase of carbondioxide into the atmosphere. The increase in turn is considerd to be an act of human activity. Therefore some companies have decided to become climate neutral and implement information technology in their business in order to reduce their emissions. This thesis has three aimes: to calculate a small company´s carbondioxide emissions, study whether or not information technology could help to reduce these emissions and furthermore find out why some companies decided to become climate neutral and describe the concept climate neutral.

7 % of children in preschool have some sort of language disorder. How should preschool teachers best help these children? In a small special group where they can focus on the child´s individual linguistic development or in an ordinary group were the other children can be linguistic models for the child and help his or hers development?The purpose of this paper is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages and the disadvantages related to the different ways of working? Another focus point is how the children collaborate with each other.

Örnsköldsviks kommun påbörjade 2005 ett projekt som kallas Världsklass 2015 bland annat med anledning att få bukt med nedåtgående befolkningssiffror. För att nå den vision som projektet eftersträvar ligger en viktig del i att stärka stadens varumärke. I problembakgrunden har vi sett att det finns mycket kvar att upptäcka inom det teoretiska området city branding. Många städer förstår inte fullt ut hur de ska utveckla och kontrollera sina varumärken. Det har visats att konventionella teorier från corporate branding området även går att använda för att analysera en stads varumärke.

Utbyggnaden av externhandeln under de senaste decennierna har medfört en ökad konkurrens för cityhandeln i Sverige. De olika marknadsplatserna präglas av en allt större likriktning av butiksutbudet, framför allt när det gäller andelen kedjebutiker. Detta gäller främst externhandelns köpcentrum, men är även ett fenomen i stadskärnornas gallerior. Cityhandeln bör differentiera sin produkt gentemot externhandeln för att locka kunderna till city. Detta kan ske genom att exempelvis erbjuda en bred butiksmix.

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.

In the library community there is a continuous discussion about enhancing user interactivity on library websites, according to the principles of Web 2.0, called Library 2.0. The purpose of this thesis is to study how librarians conceive Library 2.0. The focus is on the study of the librarians? conceptions of user interactivity on the website, and if the librarians conceive that their professional role is affected by Library 2.0. The study is implemented methodologically by interviewing six librarians and using phenomenography as an approach.

Landlocked Tajikistan is situated in Central Asia and is not only the smallest republic of Central Asia, but it is also one of the most mountainous with some of Central Asia?s highest peaks. Tajikistan is currently and historically the most financially disadvantaged country within Soviet Union/Russian territories. Agriculture is the main occupation for more than half of the country?s population. Unfortunately, however, only 7% of Tajikistan is arable land and the agriculture productivity is low.

Ruins and derelict places have since long fascinated and attracted humans. With my starting point in the wild vegetation and the spontaneous activities taking place on derelict land and in industrial ruins, I explore with help from the theoretical sociology, what creates not only this fascination but also fear. The purpose of the thesis is to explore and exemplify how the industrial ruin as a place outside the restrictions and control as well as design intentions of modern society can be used as an inspiration in a landscape architecture context.The modern city consists of areas and places with a well defined purpose. A piece of derelict land or a disused building is instead ambiguous, undefined and open for new purposes. However described in negative terms, these placesare often perceived as places of mystery and magic.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Organic food is produced in a way that strives towards maintaining and improving natural resources. The welfare of both producers and consumers is central, also taking both animals and the environment into account. The Swedish government finds this important and in 2006 they made a resolution that the consumption of organic food should be stimulated. The goal was that 25 % of the municipalities? consumption of food should be organic in 2010.The municipality of Ludvika reached the government's target in 2011 and is currently increasing their proportion of organic food by one new product every year.  Ludvika is a member of The National Association of Swedish Eco-municipalities and the town of Ludvika is also a Fairtrade city.