Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

Introduction: Anxiety and depression are common among patients enrolled in psychiatric outpatient care. Ear Acupuncture is an alternative form of treatment that has been shown to relieve anxiety and depression in previous studies.Aim: To evaluate ear acupuncture as a group treatment for depression and anxietyMethod: A psychiatric outpatient clinic has been offering group treatments with ear acupuncture for anxiety and depression for 5 weeks. Participants of the study have answered self-rating scales Montgomery Åsberg Depression Rating Scale, Beck Anxiety Inventory and Sheehan Disability scale before and after the treatment period. Material was collected in the period 2008-2012 and has been analyzed in SPSS.Results: Data from 31 patients were included in the study. The results from the study showed a significant difference, between the measurements before and after treatment, with a reduction of the average values in the three different scales.Summary: From this study, it is difficult to draw any conclusions about the effect of ear acupuncture.

Syftet med denna studie har varit att beskriva och förstå hur ett antal elever och lärare i gymnasieskolan uppfattar lärmiljöns betydelse för främjande av utveckling inom läs- och skrivområdet. Undersökningen belyser självbildens och motivationens betydelse för utvecklingen samt på vilket sätt eleverna är delaktiga vid utformningen av undervisningen vid svårigheter i läsning och skrivning.  Forskningen har en kvalitativ design där information har inhämtats via intervjuer som har genomförts med fem elever och fem lärare i gymnasieskolan.  Resultatet av studien visar att faktorer i lärmiljön har betydelse för utveckling i läs- och skrivområdet. Eleverna önskar att gymnasieskolan bättre lyssnar till deras egna tankar kring hur lärmiljön ska utformas och lärarna önskar sig större kunskaper i området för att kunna möta eleverna.

Tidigare forskning visar att personlighet har betydelse fo?r individens stressupplevelse. Sa?rskilt individer ho?gt i Fem-Faktor modellens personlighesdimension neuroticism tenderar att upplevd ho?gre stressniva?er a?n o?vriga fyra personlighetsdimensioner extraversion, samvetsgrannhet, o?ppenhet och sympatiskhet. Denna studie underso?kte relationen mellan samtliga personlighetsdimensioner, samt en del o?vriga variabler, och stress.

Endurance training in the heat for firefighters - a pilote study Acklimatisering är en psykologisk och fysisk process då en anpassning till en ny eller förändrad omgivning sker efter en regelbunden exponering till en viss miljö. Träning för att främja värmeacklimatisering för rökdykare förespråkas av arbetsskyddsstyrelsen. Syftet med denna studie var att undersöka om 6 veckors ergometercykling i bastu påverkar upplevd ansträngning, toleransen för värme och uthållighet vid rökdykningsövning. Testgruppen bestod av 7 rökdykare. Vår intervention bestod av 6 veckors ergometercykling i bastu vid 70ºC 2 gånger i veckan à 20 minuter.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

Religiositet och andlighet tycks ha samband med fysisk och psykisk hälsa. I uppsatsen undersöks sambandet mellan andlighet och utbrändhet, två grupper behandlare jämförs och mätegenskaper hos skalorna Spirituality, Religiousness and Personal Beliefs Field-Test Instrument (WHOQOL-SRPB), Spiritual Involvement and Beliefs Scale (SIBS), Maslach Burnout Inventory ? Human Service Survey (MBI-HSS) och Utbrändhet i arbetet (UA) undersöks. Studiedeltagarna var 38 programledare för kriminalvårdens tolvstegsprogram och 39 behandlare i ett psykoterapinätverk inom beroendevården (svarsfrekvens 61,5%). Andlighet korrelerade med personlig prestation (personal accomplishment; r = 0,315, p < 0,05).

Humanity?s increasing consumption has resulted in an increasing use of resources and thus an increasing environmental impact. Hence, the environment has become an important political issue. The increasing demands from stakeholders on companies to "green" their products and work internally with environmental issues makes it more and more important for enterprises to address these issues. Small enterprises constitute the majority of all enterprises and therefore they have a significant impact on environmental problems.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).

Tidigare forskning har pekat på samband mellan självkänsla och självupplevd stress vid akademiska studier. Hög självkänsla har varit en skyddsfaktor mot stress och medfört ett psykologiskt välbefinnande hos studenter. Det har dock förekommit både kulturella och demografiska skillnader gällande självkänsla och stress. Syftet med denna studie var att undersöka svenska högskolestuderandes demografiska variabler kön, ålder, civilstatus, arbete och barn samt globala självkänsla i relation till upplevd stress. Deltagarna i studien var 111 högskolestudenter vid 2 högskolor i Mellansverige, varav 74 kvinnor.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

Motivation för ledarskap styrs av värderingar, personlighet och tro på sin förmåga. Forskning har genererat tre motivationskategorier för ledarskap, affektiv-identitet ledarmotivation, icke-kalkylerande ledarmotivation och social-normativ ledarmotivation. Studien undersökte dessa tre motivationskategoriernas inbördes rangordning och skillnader mellan utbildningsinriktning och kön samt samband med generell self-efficacy och personlighetsegenskaper enligt femfaktormodellen.  192 studenter deltog från en mellansvensk högskola, därav 54 män, 90 från socionomprogrammen, 72 från det internationella businessprogrammet och 30 från två ingenjörsprogram.  De besvarade en enkät bestående av Chan och Drasgows Motivation to lead scale, Chen, Gully och Edens General self- efficacy scale och Shafers femfaktormodell Big Five Marker. Resultatet visar att det finns skillnader mellan motivationskategorier och utbildningsinriktning.

In Sweden the breeding organization for the Swedish Warmblood horse uses a traditional scoring system when evaluating horses. The horse is scored subjectively in relation to how good each trait is in relation to the breeding objective. Other countries, for example the Netherlands, instead use a linear scoring system. The linear scoring system evaluates the horse on a scale between two, for the breed, biological extremes which makes the evaluation more objective since the judges personal values does not influence as much. The breeding organization for the Swedish Warmblood is today planning a change towards a linear scoring system.

There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..