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.

Bakgrund: En familj som lever med ett barn som har autismspektrumtillstånd påverkar dem och hela deras livssituation. Barnet behöver särskilt stöd av föräldrarna under hela deras levnadsår. Barn med autismspektrumtillstånd är personer som har individuella behov och dessa kan variera stort. Enligt tidigare studier som inkluderats i denna litteraturstudie framkom det att dessa individuella behov kan ha negativ påverkan på föräldrarna. Autismspektrumtillstånd är en neuropsykiatrisk funktionsnedsättning där personen har ett annorlunda sätt att ta in, bearbeta och tolka information.

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.

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.

SammanfattningSyfte: Att undersöka hur prestationen av deltagarnas resultat var för stroke drabbade individer,med relativt god gångförmåga, ett till tre år efter stroke, utförda med bedömningsinstrumentenBergs Balanstest (BBS) och Short Physical Performance Battery - svenska versionen (SPPB-S)som mäter bland annat balans och fysisk funktionsförmåga. Samt undersöka hur stortsamband (samtidig validitet) som förelåg mellan SPPB-S och BBS samt sambandet (samtidigvaliditet) mellan delmomentet statisk balans inom SPPB-S och BBS.Metod: Deskriptiv och korrelerande studie som analyserade redan insamlad journaldata frånbedömningsinstrumenten SPPB-S och BBS. Antal försökspersoner bestod av totalt 67personer i åldern 65-85 år med gångförmåga på minst 10 meter, ett till tre år efter stroke.Resultat: Undersökning av prestationen för SPPB-S visade medianvärde 9 av 12 poäng,interkvartilavståndet 3 och lägsta erhållna poäng var 0 och högsta poäng var 12. Prestationenför BBS visade medianvärde 50 av 56 poäng, interkvartilavståndet 7, minimun 6 ochmaximum 56 poäng. Prövningen av samtidig validitet för SPPB-S och BBS visade en starkkorrelation, med korrelationskoefficienten 0,8 (p<0,00).

SammanfattningSyftet med den här litteraturstudien var att ta reda på vad det finns för möjligheter och svårigheter att producera ål i fångenskap. Med nya hållbara metoder att föda upp konsumtionsål skulle utfiskningen av glasålar minska i världen och man skulle kunna fortsätta äta den goda rökta ålen med gott samvete.Det finns välutvecklade metoder för att inducera könsmognad hos han- och honålar. Detta utförs genom att injicera hormoner och man kan därför fråga sig om det är hållbart i en produktion för framtiden. Efter kläckning av larverna finns flera viktiga faktorer att ta ställning till, så som utfodring och optimal hållning av ålarna. Även ägg- och mjölkekvaliteten spelar en stor roll när det gäller att hålla ålarna vid liv.Abstract The aim with this study was to find out how far we have come to develop reproduction strategies in eel culturing.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

The objective of this thesis was to investigate what influence nature conservation measures taken at regeneration felling. Factors analysed were the forest owners´ situation and their characters, and information activities from wood-suppliers and the Regional Forest Board (RFB). The inventory was performed with a posted questionnaire followed up by telephone to forest owners and a posted questionnaire to wood-buyers. The forest owners were grouped in three strata, depending on the quality results (D- polytax inventory) of the taken forest conservation measures, and for this investigation forest owners were sampled from the population in the tree groups. In total 73 % (41/56) of the sampled forest owners answered the questionnaire Group A (17 answers): Good judgement Group B (19 answers): Bad judgement Group C (5 answers): This group was formed from the forest owners that were informed, by RFB, about nature conservation measures and culture history consideration before the regeneration cutting.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.