Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

In this bachelor thesis the aim is to explore how university libraries and researchers function together. I will do this through interviews with phd students and examine how they reason on the use of libraries and other resources available in campus and witch other methods they use to gather information. The graduate students differ in where they are with their research process, but all of them work in the field of social sciences. To help me in my analysis I have adopted Wilsons model of information behaviour and modify this to better suit my purpose. My findings show that they mainly use the library to access materials and avoid use of the librarians, due to perception of low usefulness.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

The Swedish Welfare Act § 4 says that "Animals must be kept and cared for in a good environment for animals and in such a way that promotes their health and allow them to behave naturally." Pigs in the wild spend 80% of their waking hours walking around and rooting for food, eating and exploring their environment with its snout. Fattening pigs in commercial farms spend 80% lying doing nothing. A lactating sow is lying down most of her day, and only 10-20% of the body surface is in contact with the floor, so the pressure is high on these spots. Piglets lie down and paddle with their legs, with high liquid content in the tissues, several times an hour, to stimulate and massage the sow's udder. In the existing system, these individuals are held more often on floors that are anything but inviting to sleep on.

The purpose with this thesis is to clarify how estate agents working with their marketing and marketing strategies. Our study has occured in Kalmar and we have used five different estate agents for our collection of empiric?s data. We have worked with a qualitative methodology to achieve deeper knowledge about these five company?s which have been chosen for the study.We have selected theories that suit our subject and together with the empiric data these two parts will be compared which concludes in an analysis.

Swedish farmers have the possibility to be subsidized by EU rural development programme for grazing animals on pastures to promote the biodiversity of flora and fauna. The environmental remedy sometimes does not allow supplementary feed and at the same time the Swedish Animal Welfare Act and the Swedish Agricultural Board?s regulations for animal welfare and protection states that animals, in this case horses, shall be fed with food of good quality and adapted for the species. The regulations also state that they should have an individual feeding regime that enables them to maintain a normal body condition. The aim with this master thesis has been to investigate if it is possible to keep Gotland ponies on extensive pastures, during late spring and summer and still maintain animal welfare. The horses were assessed every fourth week using a welfare assessment protocol developed in line with the Welfare Quality® project (submitted, Viksten et al) where physical, behavioural and resourcebased parameters were observed. Twelve one-year old stallions of the breed Gotland ponies purchased from different breeders were used in the study.

Viewer interaction is a common part of live broadcasts on the web and enables production and viewer to communicate with each other. The possibilities in viewer interaction make it easier for productions to create viewer engagement by involving them in the live broadcast through chats and social media. In creating a bond between production and viewer the interaction must be carefully managed to suit both the shows and the viewer?s needs.  A qualitative study has been used to analyze the viewer interaction in two Swedish live broadcasts on the web.

A reward cycle for investigating the emotional status in animals has been developed and it requires that animals go through three main phases, i.e. anticipation, consumption and relaxation. The reward cycle has not been tested previously for access to play in pigs. Therefore, the aim of this Master thesis was to investigate if growing pigs showed more behaviours indicative of excitement than pigs that were not allowed to play, performed play in a play arena and showed more behaviours indicative of relaxation after play when they were back to their home pen than pigs that were in their home pen the whole time. Forty undocked piglets (10 litters of Specific Pathogen Free half pure-bred Yorkshire and half hybrids of Yorkshire x Landrace balanced for breed between two treatments were used.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

AbstractThe purpose of the study was to examine if manual signs used as support to spoken and written language can be a god mnemonic for learning of word-pictures. I performed my study as an experiment in which I made a Memory game with word-pictures. I played the game with the children twice. The first time, we played without manual signs and the second time I used sign as a support. I observed the children and noted the words they learned to read with and without the support of manual signs.

Equine cutaneous melanomas arise much more often in horses with a grey coat color than in horses of other colors. Some scientists have in different studies come to the conclusion that the melanomas are neoplasms which can be classified by examining their histological and macroscopic features. The more defined and demarcated a tumor is, the more benign it tends to be. Other scientists believe that the skin lesions are the result of a pigmentation disorder that is linked to the greying of the coat color. According to this theory, the lesions are not malignant although they have the ability to metastasize.

Hos grisar finner man flera stereotypiska beteenden, som rörbitning och svansbitning. Dessa beteenden är relativt vanliga hos grisar. En miljöberikning definieras som förbättring av ett djurs välfärd, både psykologisk och fysiologiskt, genom förändringar hos djurets omgivning.Denna studie har undersökt om miljöberikningar kan minska stereotypiska beteenden hos grisar. De två olika miljöberikningar som har använts är en jutesäck fylld med halm och en Jolly Ball?.

A customer of Sekonden IT is to replace the current setup authoring process for a program called PropCalc with a new process based on a setup authoring tool with high quality and usability.The report aims at present a suitable setup authoring tool for PropCalc by making use of a structured evaluation process evaluate the setup authoring tools on the market.Olof Næssén presents a process for evaluating web frameworks for Java in his thesis Utvärdering av webbramverk för Java. The evaluation process is adapted in the report to generally suit evaluation of software. After adjustment to the evaluation process an evalutaion is performed evaluating the currently available setup authoring tools.The evaluation will show that the most suitable candidate for PropCalc is InstallShield Premier but that the candidate that is finally chosen is WiX..

Syftet med den här studien är att, genom en komparativ fallstudie tillsammans med befintlig strategiteori, förklara vilka konkurrensfördelar som är viktiga för strategisk positionering för e-handelsbolag inom hemelektronikbranschen. Vi har valt att använda oss av en kvalitativ ansats vid insamlandet av empiriska data för den här uppsatsen. Vår huvudsakliga metod för datainsamling är personliga intervjuer samt, i ett fall, en telefonintervju. Vårt teoretiska perspektiv utgörs av Porters generiska strategier, Porters teori om strategisk positionering, kompromisser och passform, Porters värdekedja, Kim och Mauborgnes värdekurva och strategiska kanvas samt Andersons teori om long tail. Grunden för vår empiri ligger i intervjuer med personer med insyn i sina respektive företags strategiska beslut.

Internet and the digital channels for distribution have meant big changes for the musicindustry. The physical record that has been symbolising this market for a long time is slowlybeing replaced by digital based music. The technical progress during the last ten years has ledto a democratization of music production. The amateur musicians of today can produce highquality music on their laptops and later distribute it via free music sites. MySpace andYouTube are two of the biggest sites for this free distribution and is therefore my main choiseof study.The purpose of this essay was to find out how and if these changes have made a difference formusicians without a record deal to reach an audience by themselves.