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.

The moisture content in 10 deliveries of tree parts and 10 deliveries of wood residues were measured with different methods to analyze the quality of procedure used at Dåvamyran today. At the same time a survey was made on the measure procedures used at heating plants in Sweden The majority of the heating plants in Sweden use weight and moisture content as base for payment but at some plants only volume. The moisture content is usually estimated by drying wood chips in an oven but few plants a visual estimation is used. At few plants moisture content is estimated spectroscopicily. The techniques using near infra read light and other electromagnetic are still at a test stage. The methods of measurement used today are quit unreliable for the individual deliveries and there is a risk for systematic mistakes.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

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..

The Swedish pulp and paper industry meets higher demand for energy efficiencyi mprovements with increasing energy prices and changes in the Swedish renewable energy certificate system. One action of energy efficiency improvement is by using secondary heat, that otherwise would have been treated as waste heat, for use in a system with lower temperature demands. The aim of this Master´s thesis is to identify possible secondary heat sources in a typical Swedish pulp and paper mill and to investigate what economic benefits the secondary heat will provide when being used for pre heating of wood chips to a kraft digester.The Master´s thesis focuses on three secondary heat sources; dry warm air, warm water and moisture saturated warm air located inside the pulp or paper mill. Two types of kraft digesters are simulated within this study, a typical Scandinavian digester and a modern twin vessel steam phase digester.Due to quality aspects and low temperature level drying is the drying technology with dry warm air rejected. Using warm water in direct contact with wood chips increases the quantity of water to the evaporation plant and thus reduced pulp or paper production and is therefore also rejected.