This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

Most people have been forced to throw away a pot-plant after its death. There are many reasons to the death of a plant, but mainly it?s because its owner forgets it, and therefore fails to water it. The purpose of this project is therefore to develop a product which can prevent this from happening, while the product has to have a low manufacturing cost to be able to compete whit other, similar, products on the market. During the project, a benchmarking has been done to give a clear picture of what the product has to compete with. The directives there are for CE-marking, and which of these who concerns the product has also been looked up.

The background for this thesis is that at the beginnings of 1980´s the National Board of Forest started an experiment of lime dressing to reduce acidification in forest soil and in ground water. The purposes of this report are to explain organization?s, government?s and private landowners viewpoint on lime dressing and vitalization fertilization, some socio-economic aspects are presented. The general conclusions are that the majority of the interested party?s are positive to vitalization fertilization but the forests owner?s in generally need much more information about this topic..

In 1993 Sweden introduced a new Forest policy, with a larger freedom of action for the forest owners, but in the same time the forest owners are expected to take greater consideration of the forests and the environment, that is required by the law. This is necessary to be able to obtain the goals of the new policy. Therefore the demand for competence and guidance is larger than before. At the same period of time organisations where slimmed and trimmed during a economic recession and the question is how this has affected the number of employees on different levels in the organisations, the competence of the employees and their internal education and if these changes affects the possibility of implementing the forest policy. This study contains three points in time where measures were made, 1990, 1995 and 2000.

Our purpose with this thesis was to study how tourism providers deliver quality to their customers. We chose to carry out two case studies where we interviewed an owner of a camp site, and a municipal manager employed at another camp site. The questions were based on customer needs, service quality and dissatisfaction. The study gave us some useful aspects. The respondents told us that it was very important to the tourist providers to listen to the customer´s specific needs and to give them personal attention.

Background: Today, the environment of a company is characterized by quick changes like leaps of technology and market shifts. The problem is how this turbulent environment and an uncertain future affect how a company creates strategies and how its structure is adapted. Can a certain choice of strategies or a certain structure be a way of dealing with an changing environment? Purpose: The purpose of this thesis is to explore if and how Banverket Telenät, as an example of a company in a turbulent business like the Swedish telecom industry, tries to deal with an uncertain future through strategy and structure. Procedure: We have carried through a qualitative case study with interviews and gathering of additional information concerning the business.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

This paper deals with U 150, a rune-stone raised by Jarlabanke, a wealthy man who lived in the 11th century. He raised about 7 rune-stones telling us that he made bridges, roads and was the owner of the whole of Täby. U 150 is carved with ornaments that seem to be a lot older than the other ornaments of the Jarlabanke stones that Jarlabanke raised for himself, while he still was alive.  It is argued that the rune-stone U 150 was in fact made by another man called Jarl Banke (not Jarlabanke), who was a Jarl in the 11th century and is mentioned on at least three rune-stones in the same area as the Jarlabanke rune-stones..

This student report is a literature study about cardiac insufficiency in cats and it is written mainly for veterinary nurses. It is about cats with an underlying heart disease that has led to an incompensated heart failure.It presents a general basis on normal anatomy and physiology, and also how to make the diagnosis, therapy and intensive care.The student report is also about the role of the veterinary nurse during the process of the disease, how to help the veterinarian in the best way, how to handle anesthesia in cats with a heart disease, which factors that can have a significant matter in feeding, and what advices to give to a pet owner with a cat with a incompensated heart failure..

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

In April 2007 we contacted Lennart Augustsson at Designpartners AB in Västerås. He came up with the idea to investigate and evaluate their construction of a interaction beam, CSB-beam. CSB is short for Connector Interaction beam. The beam is based on a horizontal C-profile of high-tensile steel and in the bottom of the profile are vertical flat bar welded so called block connectors. These block anchorsare also made of hightensilesteel.

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

Till följd av Vattenfalls uppmärksammade investeringar i fossilbränslebaserad energiverksamhet har vi genom att analysera den riksdagspolitiska debatten kring Vattenfall, sökt efter återkommande yttranden, genom vilka vi  konstruerat diskurser som står för vad riksdagspolitiska aktörer anser i frågan om det statliga styret av Vattenfall. Vi kommer fram till att det inte helt oväntat går att skapa två övergripande diskurser, där de olika politiska blocken verkar inom varsin diskurs i frågan om hur Vattenfalls miljöintentioner ska uppnås..

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

The purpose of this report is to investigate the business relationship between forest machine entrepreneurs and company officials within a timber area at one of the Swedish forest owner associations called Mellanskog. This report shows how these people work with their business relationships, what they believe are the keys getting a successful relationship and how they have got were there they are now. Key words: Business relationship, cooperation, team work, communication, negotiation, respect, commitment and trust..