Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Two post milkning teat dips (PMTD´s) were compared in an automatic milking system at Kungsängen Research Farm, owned by SLU (Swedish University of Agriculture) in Uppsala. In the experiment an evaluation system was used where teat condition regarding skin and teat ends was graded according to a scale where 1 was the best score and 5 the worst. The evaluation period was almost six months in total devided into four minor experimental periods. The technician scoring the teats did not know which PMTD that was currently used. Statistical analysis showed a significant difference between the two PMTD´s regarding teat skin condition, but not regarding teat ends.

This master's thesis asks two main questions concerning the history of the City and UniversityLibrary of Gothenburg: what was the prevailing view of the library and its role? Whateconomic support did the library receive and from whom?By critically examining extensive source material mainly from the library archives and cityand state records, these conclusions are drawn: the City and University Library was regardedas a purely scientific library by all involved except the state as early as the 1920s. The state didnot express this view until 1946. The support came almost exclusively from the city ofGothenburg, the state not extending support on a larger scale until 1946 and then onlysporadically. The widely-held view of the library as a scientific one was ignored by the statein its repeated refusals to grant the library support both before and after 1946.

The research in this paper aims to producing a home version machine thatcan dry and make biological waste into compact pellets. This product ismade primarily for those who want to improve the environment and reducethe energy consuming process of separating the biological leftovers fromother waste in the large processing plants and save money due to reducedpickups of waste. Since there is no commercially available product thatdoes what we want to achieve we had to start from the beginning with boththe design and the mechanical aspects. The result is a machine, that fits inour homes, and in an easy and inexpensive way reduces the amount ofbiological waste that needs to be collected by the public wastetransportation system. This is done without reducing any of the energy inthe waste and it can still be used to compost or by large-scale plants that usethe waste to make electricity.

The main aim of this research was to investigate four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour, and compare these with emotional perception. Forty-eight persons took part in the research, 27 women and 21 men living in the southern part of Sweden. Two humour tests were used: the Humour Scale Questionnaire ? HSQ, with 32 items, and a newly composed video test, assembled after pilot testing from 26 video clips, the Humour Video Questionnaire ? HVQ. To measure perception and interpretation of emotion, the revised version of the ?Reading the Mind in the Eyes? Test was used.

The aim of this paper has been to examine personas role in the development phase and whether or not some of the criticism that have aroused against personas is valid or not. In this paper we examine the benefits as well as the downsides of working with personas both from a scientific point of view but also from the experiences of a small company located in the north of Sweden. Since personas much like many other powerful tools have pit falls aswell as do's and don'ts this paper looks to clarify what role personas should take aswell as how to minimize risk and maximize the usefulness of personas..

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

The main purpose of this study was to examine own and social influence on perfectionismwith individual athletes. The participants (n= 96) of this study represented ten different sportsand their ages was between 15 and 44. An interview with four of the participant wasconducted. The instruments used for this study was the Positive and Negative PerfectionismScale (Terry-Short et al., 1995) and for the interviews questions was based on own and socialinfluence. The results showed that there was a relationship between positive perfectionismand own influence, negative perfectionism and own influence, negative perfectionism andsocial influence.

The third most common conifer in Sweden is Pinus contorta (lodgepole pine). It originates from the western part of North America and was brought here in the end of the 1920s. The lodgepole pine is today allowed for commercial plantations in central and northern Sweden, excluding high altitude locations. Since 1979 only plantations with scientific purpose are allowed in south-central and south Sweden. This document is focused on how lodgepole pine manage perform compared with Pinus sylvestris (Scots pine) in the southernmost part of Sweden, Götaland. The idea came from the fact that the Swedish government is evaluating a notification from the National Forest Agency that suggests lodgepole pine to be allowed for commercial plantation even in southern Sweden.

The competitive situation for businesses has experienced drastical changes as an effectof globalization and changes in consumer demands. Product related competitive advantages arerisking to quickly become presumptions for competition. The demand for increased innovationpace, along with the intense price competition, has led to buisnesses trying to find new ways todifferentiate themselves and Corporate Social Responsibility has became one way of doing so.The bad working conditions associated with the textile industry have rised a debate about thebusinesses? Corporate Social Responsibility. The future is heading towards more and morecompanies choosing to take their social responsibility, many of those experiencing this to be anadvandage in the relation with the consumers.

Th is thesis is about how to create communicative images. It is mainly for landscape architects. With communicative images, I mean images created with the purpose to communicate a proposal or idea in a direct way to. By only looking at the image, the viewer should get an idea of what the proposal entails. A communicative image should also create an interest in the proposal.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The purpose of this report was to investigate to which extent local presence of large herbivore mammals (Alces alces, Cervus elaphus, Capreolus capreolus, Dama dama and Sus scrofa) covaries with small rodents (Myodes glaerolus, Apodemus flavicollis and Apodemus sylvaticus? The hypothesis was that high abundance of wild ungulates would inhibit the density of small forest rodents. The data was collected during field work within FoMA (Environmental Monitoring Assessment)/SLU (Swedish University of Agricultural Science). The Ungulate dropping inventory and rodent trappings, which is the base in this report, where performed 2012 ? 2014 in Gnesta/Nyköping municipalities (G/N) with a relatively high density of wild ungulates and Vetlanda/Växjö municipalities (V/V) with relatively lower wild ungulate density.

Abstract Aim: Since there is a lack of research based educational interventions concerning the relationship between coaches and young athletes, the aim of this study was to implement and examine the effects of sport psychology intervention for coaches in a track and field club. The research questions were: What are the effects of an educational intervention for coaches, with focus on a motivational climate, on: A) the coaches´ coaching approach B) their athletes´ goal orientation and C) their athletes´ perceived competitive anxiety?Method: The coach education stretched over two months and consisted of four two-hour lessons with focus on motivational climate, goal orientation and sport anxiety. Six coaches (three females, three males), aged 38-52 (M=44.33 years, SD=4.84) and their 59 athletes (27 males and 32 females) aged 12-14 (M=13.10 years, SD=0.82), participated in the study. A control group of 35 athletes (10 males and 25 females), of the same age (M=13.46 years, SD=0.70) and with similar demographic data, was also recruited.