This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Baled silage has become one of the most important conservation methods in Sweden. Because we take our grass as silage we get the quality and the good hygenic that we would like to have. Silage has become a big buisiness also in the horse feeding where many of the breeders have changed from the hay to the hay-silage. The difference between regular silage and haysilage is that the hay silage is dryer (60-70%DM). The hay-silage has also put higher demands on machinery and wrapping material since the grass gets sharper and harder to press together real hard. The main reason for the test was to compare two different systems for wrapping, the new Cross Pac and conventional.

The aim of this thesis is to describe passage retrieval (PR), with basis in results from various empirical experiments, and to critically investigate different approaches in PR. The main questions to be answered in the thesis are: (1) What characterizes PR? (2) What approaches have been proposed? (3) How well do the approaches work in experimental information retrieval (IR)? PR is a research topic in information retrieval, which instead of retrieving the fulltext of documents, that can lead to information overload for the user, tries to retrieve the most relevant passages in the documents. This technique was investigated studying a number of central articles in the research field. PR can be divided into three different types of approaches based on the segmentation of the documents.

Haemophilia is an inherited disease which causes increased bleeding due to defect clotting factors VIII and/or IX. There are two forms of haemophilia, A and B, which both are X-linked and due to mutations of the genes of factor VIII and factor IX respectively. This study focuses on Haemophilia A and thereby factor VIII.The drugs that are available on the Swedish market today for patients with haemophilia A include Factor VIII(FVIII), which has been purified from human plasma and recombinant factor VIII(rFVIII). The main goal of this study is to gain a better understanding of the effects of treatment of haemophilia A with either purified plasma factor VIII or recombinant factor VIII on reducing or preventing bleeding and on side effects.  The study was designed as a literature review and searches were carried out in PubMed at the Linnaeus University library.  The criteria for selection of articles were: patients with haemophilia, treatment with plasma derived and/or recombinant factor VIII as well as clinical studies.

This report presents an investigation and a new design of Habo Ullspinneris old industrial premises. It is based on the owners visions and wishes, two questionnaires and also considering of the historical value.Habo Ullspinneri was founded in 1882 by Frans August Johansson and was moved to the location it has today, near Hökån in Habo, three years later. The electricity that the machines in the industry needed was extracted from the small river that is placed under the building. In 1960 there was a fire and the result became the end of the industrial activity that had taken place in the building.There is no steady activity in the building at the moment. It is nowadays temporarily used as an agriculture museum and as a store room.

AbstractA tourism genre that has developed in recent years is the nautical tourism, nautical tourism is described as a tourism genre that includes all activities in relation to water. Croatia is one country that has invested in and has good presumption for this type of tourism, and has also received an international recognition as a top destination within the nautical tourism genre. The purpose with this thesis is to increase knowledge about the nautical tourism development in Croatia, and to see if it would be possible to develop on Swedish conditions. Sweden is a destination with a large number of archipelagos, located in both inland lakes and along coastal areas. Stockholm archipelago is one of the world's largest archipelagos which has a long tradition as a tourist destination.

Att perceptuellt uppfatta och identifera lukter påverkas av en rad olika kortikala system och kognitva förmågor. Syftet med föreliggande studie var att undersöka huruvida personer med afasi har en luktförmåga som skiljer sig från normalpopulationen och ifall en afasiproblematik påverkar de faktorer som normalt involverar luktförmågan.         I studien medverkade tio försökspersoner, sex män och fyra kvinnor. Personerna hade varierande grad och typ av afasi och var mellan 42 och 76 år. Deltagarna delades in i åldersgrupper där två personer klassades som yngre och åtta som äldre. Samtliga testdeltagare genomförde två olika lukttest: Odor Threshold Test (OTT), och Swedish Odor Identification Test (SOIT).

Our report procedure identification of instability and disturbance in an automatic manufacturing line of processing and assembling of chair sliding rails at Sapas manufacturing department in Vetlanda.To obtain a stabile ground we have mapped the material flow to receive a comprehensive view and to visualise connections.We have examined cycle times at different stations in purpose to identificate bottlenecks. The result of our examination showed that the bottleneck of the line was the brush station. This leads to that the expected bottlenecks identificated by Sapa gets a delay time and by that a longer cycle time.Interruptions has a clear negative influence at the line performance so we have also assemble data through the operators report list and compiled these in order to find out the interruptions effect on the line. The outcome during our assembled period was that the reported interruptions corresponded about 30 percent of the total available production time. This has a clear negative effect on the line productivity and efficiency as we have calculated in order to get the present status..

The aim of this study is to examine the opinions of eight 12-year old boys and girls about two comics; Sabrina ? tonårshäxan (Sabrina ? teenage witch) and Spiderman. Do children see gender differences in the two comics? Do boys and girls identify with the heroes in the comics and does this affect the children's own gender socialisation. We interviewed four boys and four girls from different parts of Sweden.

Since the first wolf was taken as a companion animal a lot have happened with the biology of these animals. Is it possible that changes in the gut microbiota of the domestic dog are involved in the increasing numbers of animals with gastrointestinal disorders? Probiotics have been proven to promote the immune system of dogs by increasing concentrations of neutrophils and monocytes, decreasing the fragility of erythrocytes and increasing the serum IgG concentrations. Probiotics have also been shown to improve the fecal consistency, fecal dry matter and defecation frequency of dogs. The aim of this study was to find out if the bacterial counts in the gut of dogs differed from the gut of wolves, with the focus on lactobacilli.

The purpose of this Master's thesis is to examine if stereotype gender patterns are showing, and how they are showing, in the picture books that have the highest number of loan in Sweden?s three biggest cities. It is also a purpose to show if these gender patterns can be compared to the outlook on gender in the curriculum. The method used is a qualitative text analysis. 13 picture books are analyzed on the basis of Yvonne Hirdman?s theories on gender and Maria Nikolajeva?s theories on children?s literature.

In Sweden you will find the coot chiefly in the southern parts. The species winters in the southern part of the Baltic Sea and along the coasts of northern Europe. The number of coots is heavily decreased by harsh winters. The population of the coots in Sweden is estimated to 20 000 to 30 000 pairs. The region of Dalarna is the random zone for the breeding of coots in Sweden .

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

The swedish song contest ?Melodifestivalen? is the most popular TV-show in Sweden according to number of viewers. Not only has it managed to remain the viewers? number-one choice year after year, it has also engaged a lot of the viewers (2, 4 millions in this year?s final) to vote for their favourite song. Melodifestivalen is classified as a creative organisation since it has evident elements of creativity in its process, product and among its employees.