Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

Most of the goats in the world exist in the developing countries where they are important in the meat industry. In Europe, goats are mostly kept for milk production although the interest for meat is growing. Goats have a thin carcass with only small amounts of intramuscular fat, which gives a lean meat. This thin subcutaneous fat cover can cause cold shortening when chilling the carcass. By using electrical stimulation cold shortening can be prevented.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

Fusarium graminearum causes reduction in both yield and quality in cereal grain worldwide. One of the diseases it can cause is Fusarium Head Blight (FHB). Both sexually and asexually produced spores can infect living plants. Asexual conidia are produced in the mycelium while sexual ascospores form in asci in perithecia on debris. In biological control, living organsims are used to control pests and diseases.

SammanfattningVi har undersökt hur kreditprocessen påverkas ur kredithandläggarens perspektiv, av att det kreditsökande småföretaget använder sig av en extern rådgivare eftersom tidigare forskning tyder på att det blivit svårare för dessa företag ett erhålla finansiering från banker. Ändringen i förmånsrättslagen 2004 är en bidragande faktor till småföretagens prekära situation eftersom det försämrade bankens utdelning vid en eventuell företagskonkurs. När en småföretagares kunskaper inte räcker till, kan en extern rådgivare konsulteras för vägledning i kreditprocessen. Vårt syfte med uppsatsen var att beskriva kredithandläggarnas uppfattning om den externa rådgivarens olika funktioner i kreditprocessen samt att analysera hur kreditprocessen påverkas av att en extern rådgivare agerar i småföretagets intresse. Vi har genom en kvalitativ undersökning och studerat fyra kredithandläggare i fyra olika banker med erfarenhet av vårt ställda problem och fångat deras respektive betraktelser.

Vittnens minne från brottstillfällen påverkas av en mängd variabler vilka kan inverka vid en vittneskonfrontation. I studien undersöktes effekten av vapens förekomst vid en simulerad brottssituation, vilket testades i en vittneskonfrontation enligt Rikspolisstyrelsens rekommendationer. Huvudsyftet var att pröva huruvida ett vapen har en effekt på vittnens hågkomst av ett ansikte (weapon focus effect). Inga egentliga resultat påträffades. Emellertid observerades en könsskillnad gällande deltagarnas konfidens relaterat till deras beslut.

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

This study aims to research how small companies that operate on the Swedish home electronic-market utilize marketing communications to communicate their message. The focus of this study has been to research these companies use of below-the-line activities in their marketing communications. Interviews have been conducted with representatives from each of the three companies Neonode, Jens of Sweden and Tonium, that compose the selection from the population in this study. The use of below-the-line activities in small companies is mainly motivated by lower cost, which suit small company budgets. Below-the-line activities are also used for branding and the creation of credibility among the consumers when the target audience does not yet know the brand.

Inside the south Swedish national park Dalby Söderskog, wild boars (Sus scrofa L.) have been visiting since 2010. The presence of wild boars has earlier been proven to impact both soil and vegetation characteristics, both positively and negatively. Still, there is a lack of knowledge regarding the rooting effect on the vegetation in deciduous forest within the native range. In this study, I have compared the field vegetation collected before and after the invasion of wild boars in 74 permanent experimental plots. More specifically, the study aimed to qualify the effect of wild boar rooting on cover ratio, species richness and species composition in a temperate deciduous forest.

In this report I will describe how an art-directed fluid effect for motion picture can be achieved. This effect will be an explosion with a visual style that is congruent with Pixar's movie Up. To begin with I will analyze the visual components that are used in Up and control the fluid simulation to get the desired visual style. I will briefly explain the background of my thesis, why it is interesting to create designed effects and why it is hard to design fluid effects. In the method I will explain my work process and some of the challenges that arises.

Consumer involvement in the product development process, co-creation, is being practiced by numerous companies. Previous research has investigated how consumer participation in co-creation affects consumer attitude. However, little is known about how co-creation affects the attitudes of the observervers of co-creation. The effect of observed co-creation on consumer attitude should be important when deciding whether to apply co-creation or not, as the observing consumers make up a larger part of the consumer collective than the participating consumers do. The paper at hand aims to investigate how observed co-creation affects consumer attitude and purchase intentions.

The Pallas cat is a small cat living in central Asia. The cat is approximately the size of a domestic cat but the Pallas cat is more stocky build and has a much thicker fur that enables the cat to live in a climate with temperatures plummeting to -50°C. The thick fur is one of the reasons this cat has been a popular game for hunters in the past. Nowadays there are other threats to the Pallas cat. One of the major threats today is the reduction of food sources.

Overweight and obesity among children and adolescents is increasing. Diseases which earlier occurred exclusively among adults are now also observed among children. There is an urgent need for new treatments that can change this negative trend. The aim of this study was to describe existing treatments for obesity among children in the age of 6-12 and the effect of those treatments. This descriptive literature study is based on 17 research articles published between 2000 and 2007 from different parts in the world.

AbstractEssay in political science, C-level, by Bo-Josef Eriksson, spring semester 2007Tutor: Susan Marton?Universal morality - does it exist? - A case study of small states foreign policy?The purpose of this essay is to examine how well does realism stand of against idealism when the focus of the study is on small states foreign policy? The essay takes it?s starting point at the debate between the two theories of international relations (IR). Realism is the theory that has had the most impact on the study of IR since the second world war. Idealism has been it?s greatest opponent and the debate is still active even up til this day.My case study of Danmarks foreign aid policy constitutes a worst critical case scenario for realism and therfore my assumptions were that idealism would be the theory that could explain the core-elements of the Danish foregin aid.