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.

It always has been a need for the abiltiy to create color proofs. When an error occurs late in the production process, itis allways complicated and difficult to correct the error. In this project, digital proofs been made and discussions havebeen held with several people in the printing industry, in order to examine how well excisting digital proofs, meet thedemand of the market. And how close the digital proofs can come to the actual printsheat from the press. The study hasbeen shown that the one thing that has had the most influence on the outcome for the quality of a digital proof, is theprintshop operator?s knowledge about color management and proofing systems.

An increasing global tourism offers great opportunities for Sweden as a tourist destination. However, an attractive destination requires competitive destination marketing strategies. Tourist destinations often include a complex network of stakeholders of small and large en-terprises that represent both the public and private sector. One condition for successful des-tination marketing is that all of these stakeholders collaborate in their marketing to create an integrated and powerful image. Another important aspect in terms of increasing the des-tinations competitiveness is that the local tourist companies are "export-oriented", in order to ensure that international tourists are looked after appropriately.This study has focused on the destination marketing of Stockholm.

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

In the fall of 2014 a literature review and a scientific study of the topic; "... in the extent to which companies in the industry applies the evaluation of continuous improvement? was conducted at Mälardalen University. These studies are the foundation of this thesis.A strategic improvement is often divided into smaller steps of improvements at each hierarchical level from the top down through the organization. But if there is no response system that can confirm the results of these improvements back through the organization it is very hard to see if the improvements really are improvements or just changes and a waste of resources.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.

Three-dimensional computer graphics enjoys a wide range of applications of which games and movies are only few examples. By incorporating three-dimensional computer graphics in to a simulator the simulator is able to provide the operator with visual feedback during a simulation. Simulators come in many different flavors where flight and radar simulators are two types in which three-dimensional rendering of large terrains constitutes a central component.Ericsson Microwave Systems (EMW) in Skövde is searching for an algorithm that (a) can handle terrain data that is larger than physical memory and (b) has an adjustable error metric that can be used to reduce terrain detail level if an increase in load on other critical parts of the system is observed. The aim of this paper is to identify and evaluate existing algorithms for terrain rendering in order to find those that meet EMW: s requirements. The objectives are to (i) perform a literature survey over existing algorithms, (ii) implement these algorithms and (iii) develop a test environment in which these algorithms can be evaluated form a performance perspective.The literature survey revealed that the algorithm developed by Lindstrom and Pascucci (2001) is the only algorithm of those examined that succeeded to fulfill the requirements without modifications or extra software.

The preschool constitutes a big part of many children's everyday existence. Its contents are therefore of great importance and the environment deserves a well thoughtout design. In this study, surveys in field and literature have resulted in conclusions around how plants can be used in children's play environments, in order to contribute to the experiencerelated values. The aim is to present conclusions to lean on when drawing up designproposals for new playgrounds, especially where the natural conditions are not so favorable. The first question that is responded to is how plants can be used in order to enrich the children's play environments.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.