This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

The incidence of many of the most common diseases in dairy cattle has been proven to be highest during the time closest to calving. It is possible that the current breeding strategy with 12 month calving intervals increases the risk for disease in dairy cattle, which is problematic concerning both animal welfare and for economic reasons. The economic incentives behind a calving interval of 12 to 13 months have mainly been based on milk- and feed- costs and no costs due to diseases or fertility disturbances have been included.The aim of this study was to see if a lengthening of the calving interval would result in lower disease frequency. The hypothesis is that cows with a planned calving interval of 15 months have a lower disease incidence than cows with a calving interval of 12 months due to less number of calvings. Therefore the difference in disease frequency should be larger when compared over a long period of time, such as over lifetime, since cows with a longer calving interval experience fewer calvings.The study was performed between August 17th, 1994, and January 24th, 2007.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

Syfte: Uppsatsen syfte är att klargöra och analysera reporäntans ränteförändringars påverkan på aktiekurserna för samtliga svenska banker i large cap på Stockholmsbörsen.Metod: Kvantitativa händelsestudier har gjorts med deduktiv forskningsansats på fyra företag, samtliga noterade på Stockholmsbörsen. Den onormala avkastningen för de undersökta aktiekurserna har beräknats en dag före till en dag efter samtliga realiseringar av reporänteförändringar som skett mellan åren 2004 till 2015. Teori: Den teoretiska referensramen för studien består av den effektiva marknadshypotesen och överreaktionshypotesen.Slutsatser: Studien har påvisat att det råder signifikant samband mellan ränteförändringar och de studerade aktiernas avkastning vid realisering av ränteförändringarna..

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower proportion of fat and protein. A high proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.

Det finmns flera olika analysmetoder som kan användas vid kapitalplaceringar, exempelvis aktiers volatilitet. 1996 introduceade privatinvesteraren Steve Woods ytterligare en metod, floatanalysen, som påvisar när aktiehandel bör bedrivas för erhållandet av god avkastning. En viktig del av floatanalysen är floattalet som anger hur stor andel av ett företags aktier det handlas med på börsen.Syftet med uppsatsen är att bedöma hurvida det finns ett samband mellan aktiers floattal och volatilitet. Resultatet jämförs sedan med en tidigare svensk studie i ämnet vid Lunds universitet år 2002.Vi har använt oss av en kvantitativ metod där en omfattande datainsamling från 40 företag under 8 kvartak har gjorts. Informationen har analyserats i en enlel regressionsanalys med floattal som oberoende variabel.Undersökningens resultat visar att det finns ett svagt negativt samband mellan variablarna, vilket tyder på att floattalet kan användas som analysverktyg vid kapitalinvestering..

Purpose/Aim: To examine whether or not there is such a thing as bloggbullying, and if so, how this manifests itself among female bloggers.Material/Method: To analyze the material, which consists of comments made on a total of 75 posts made on three different blogs, a quantitative method as well as a qualitative critical discourse analysis was used.Main result: Several similarities between Anatol Pikas definition of bullying and the results were found, and the conclusion is that there is such a thing as bloggbullying..

Vattenfall Heat AB is a district heat provider in Drefviken, but has yet to establish any cooling systems in this area. This thesis examines the potential client base within the area today and over the coming 20 years. The feasibility of the most common cooling technologies is evaluated and results show a total potential for an installed capacity of 30 MW providing 50 GWh of cooling per year. One of the examined areas shows good prospect for heat driven absorption chillers during the summer months when the heat load is limited..

Relationen mellan tränare och aktiv idrottande individ är en viktig faktor för idrottsrelaterad framgång. Många forskare framhäver dess vikt och menar att det ibland är den mest avgörande faktorn. Vidare är det bevisat att engagemang är viktigt för individens idrottsrelaterade prestationer.Syftet med undersökningen är därför att undersöka huruvida relationen mellan tränare och aktiv idrottande individ har ett samband med individens engagemang och om det föreligger skillnader mellan lagidrott och individidrott.Kvantitativ datainsamlingsmetod användes och undersökningen gjordes på 108 stycken (79 pojkar och 29 flickor) unga tävlingsidrottare i åldern 15-18 år. Undersökningen är en tvärsnittsstudie med frågeformulär baserat på tidigare forskning. Analysen gjordes med korrelationsanalys, både för totala gruppen av respondenter och på de olika idrottstyperna individuell idrott (n=55) och lagidrott (n=53) samt genom en multipel regressionsanalys.Resultatet visade på ett positivt, medelstarkt samband där en förändring i engagemang kan förklaras av en förändring i relation till 20 procent.

Ofantliga informationsmängder och den ideligen växande utvecklingen inom IT ställerallt högre krav på organisationers arbete gällande IT-säkerhetsåtgärder. I takt med atthotet ökar utifrån måste de egna resurserna skyddas och negativa konsekvenserförebyggas. Genom en väldefinierad och existerande IT-säkerhetspolicy som anställdainom organisationer är införstådda med kan vardagen underlättas och risker minimeras.Ett verkningsfullt informationssäkerhetsarbete är en förutsättning och god försäkran somger långsiktig avkastning. Inom organisationer kan informationen ofta vara bristfälligoch säkerhetspolicys är inte ett undantag för den regeln. I studien redovisas tre intervjuersom är genomförda på tre olika verksamheter och där organisationsmedlemmarna ärverksamma inom helt skilda branscher.

When rubber equipment in a milking system ages, physical and chemical deterioration occurs and cracks, crevices, as well as deposits of organic and inorganic material is formed on the surface. Bacterial colonization can accumulate, especially on ageing rubber equipment and if the cleaning procedure is not functioning properly. Formation of biofilm in milking equipment could in turn cause bacterial contamination of bulk tank milk. ATP bioluminescence is a fast and easy way to determine the hygienic status of a surface based on its ATP content, and results are given in relative light units (RLU). The method measures both bacterial contamination as well as residues from other organic material.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved and the aim of the work was to investigate the economical output of removing understorey trees before first thinning. Four treatments were studied. - no cleaning before thinning - cleaning of all trees less than DBH 5 cm before thinning - cleaning of all trees less than DBH 7 cm before thinning - cleaning of all trees less then DBH 9 cm before thinning The result shows a decrease of the cost per m3 for the harvester with about 38% if all trees less than DBH 9 cm was cleaned before thinning compared with the un-cleaned area. At the same time the total net revenue increases with about 22%. .

The primary function of a mixer is to keep a fluid in constant motion. All mixing applicationsrequire varying degrees of small-scale turbulence and bulk flow. The performance of asubmersible mixer is measured by the thrust that it produces, while the strength of the bulkflow is dependent on the total amount of installed thrust.In a mixer, the fluid quickly flows past the propeller, and as a result, the current is mainlyaxial. The fluid will also obtain a rotating velocity, or a swirl, though this is significantly lessthan that of the propeller. During the process, the total amount of energy increases in the formof static pressure and kinetic energy.

Aim: The aim of this study is to do a comparative study between Swedish Ethical equity Funds with Swedish traditional equity funds in terms of return, risk and risk-adjusted return.Theory: Sharpe ratio and Modigliani-Modigliani.Method: The essay will be based on a quantitative research method in which secondary data is the basis for the calculations. A statistical analysis was applied.Conclusion: The study concludes that there is no significant difference between the ethical fund group and the traditional fund group in terms of return, risk and risk-adjusted returns. The traditional fund group was those who had the best returns but only by small margins..

To produce fine fibre wool as a complement to lamb meat production, Merino and Svea sheep are currently being crossbred in the county of Jämtland. The aim of this study was to evaluate growth and wool quality of the first crossbred lambs. In addition, a literature study about nutritional effects on wool production has been carried out. The literature study showed that fine fibre wool should foremost be achieved through directed breeding. Nutritional requirements of the sheep at different stages of production should determine their feeding.