Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

Bakgrund: En intrahospital transport (IHT) är en förlängning av patientens fortsatta vård och därför en naturlig del av intensivvårdssjuksköterskans uppgifter, en uppgift som är förknippad med höga risker för patienten. Syftet: Att belysa intensivvårdssjuksköterskans erfarenheter av oförutsedda händelser i samband med IHT samt deras reflektioner på patientsäkerheten vid IHT. Metod: En pilotstudie genomfördes med en fokusgruppintervju bestående av fem intensivvårdssjuksköterskor. Insamlad data analyserades med hjälp av kvalitativ innehållsanalys med induktiv ansats. Resultat: Fokusgruppen har erfarenheter av oförutsedda händelser som är av både system- och patientrelaterande art.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

Uppsatsens syfte är att undersöka vilken ekonomisk betydelse crowdfunding har för företag i uppstartsfasen när de är i behov av kapital. Det teoretiska perspektivet vi utgått ifrån är två teorier: det finansiella gapet och preferensordningen i pecking order teori. Detta för att se vilken ekonomisk betydelse crowdfunding har för att täcka det finansiella behovet och även se vart i preferens-ordningen denna finansieringsform hamnar. Det empiriska datainsamlingssätt denna studie använder sig av är två stycken intervjuer med öppna frågor. Empirin består av redovisning av intervjuer med två respondenter. Studien visar att crowdfunding har en ekonomisk betydelse för företag i uppstartsfasen. Detta genom att vara ett komplement till de traditionella finansieringsformerna. .

Syftet med vår undersökning av nybilsförsäljarna i Blekinge är att klargöra hur deras belöningssystem är uppbyggda. Sett ur ett ledningsperspektiv vill vi också veta hur de uppfattar sitt belöningssystem, och om de skulle vilja att det utvecklades vidare. Vi vill också ta reda på huruvida deras belöningssystem resulterar i de effekter som de eftersöker, och om systemet resulterar i ett positivt ekonomiskt resultat..

As for today, a large quantity of protein feeds is imported from other countries to be used in the Swedish dairy production. The main import is soya from Brazil. The soya-production in Brazil results in negative consequences for the natural environment in the area, and the long transport of the feeds requires a lot of energy. The organic dairy production in Sweden is, with the highest probability going to be forced to use 100 % organic feed to the cows in the year 2005, due to new EU-rules. These are some of the causes why there are reasons to look closer at the possibilities to feed Swedish cows with only Swedish feeds. In this study, I have looked at the KRAV-rules for organic feeding, where the goal is feeding with only KRAV-approved feeds.

Denna rapport beskriver utvecklingsprocessen av en programvara som jag har skapat för ett företag inom livsmedelsindustrin. Detta företag har tillverkat en ny produktgren och krävde ett verktyg för administrering av allt från produktion till leveranser. Då den befintliga programvaran inte var lämpad för denna uppgift, utvecklades en skräddarsydd lösning för just detta ändamål och med hänsyn till företagets kompetens och utrustning. Den som läser denna rapport bör ha grundläggande förståelse för programutveckling samt programmeringsspråket C#..

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

Today there are no analgesic drugs approved to be used in goats. Drugs approved for use in other species are consequently being used without knowing the pharmacokinetics of these drugs in goats. The purpose of this study was to investigate the pharmacokinetics of the opioid butorphanol when given subcutaneously in goats. Subcutaneous administration might extend the half-life compared to intravenous or intramuscular administration. Eight clinically healthy, non-pregnant 6 months old female goats were used.

During the study's first stage we noticed that the Swedish term ? utanförskap? was constructed for political purposes, the term?s ambiguity what was first raised our interest. Therefore the aims of this study was to examine how social workers at the social welfare office and the labor market related project Framtid Kronoberg  as well as politicians within the administration of Arbete & Välfärd (Work & Welfare) relates to utanförskap as a social phenomenon. The study?s second aim was to examine how the aforementioned persons consider utanförskap to be counteracted among young adults.

A Road project?s frame is built up of a decision- and consultation process, where the results of the preparatory studies are being discussed. The aim with a consultation process is that all theopinions and knowledge from the operators' will be taken into count in the basis of information, that is needed in order to the different involved operators' to take a decision.The aim of the essay was to investigate how the decision- and consultation process for a road project, the E4 section between Uppsala Läby, turned out. The aim is also to bring up how theprocess could have been done more correctly. The study was carried out through a qualitative method with an analysis of materials from the National Road Administration's archives, the associated Environmental Impact Assessment (EIA) and through interviews of the different operators.My theoretical basis has been a Stakeholder Analysis and its principles, and theory about different executions of social planning.The result showed that the decision- and consultation process has been bursting in democracy and consideration taking of the different operators' opinions, has been poor from the developer?s, in this case the National Road Administration's, side.

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.