In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

The objective of the present study was to evaluate distillers? dried grains with solubles (DDGS) as a protein source to rainbow trout (Oncorhynchus mykiss), by studying digestibility and growth measurements. One control diet, totally lacking DDGS, and three test diets were made containing 10 % (low), 31% (medium) and 51 % (high) DDGS respectively on dry matter (DM) basis. The control diet and the test diets were made to be as nutritionally equal as possible. Wheat bran was used to balance the fiber content of the diets.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can exclusive enteral nutrition replace steroid treatment in pediatric Morbus Crohn?Author: Hanna Rymark Lehnér and Josephine PetterssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012Background: Morbus Crohn is a chronic inflammatory bowel disease which periodically causes great suffering for the patient. There is solid scientific evidence that treatment with steroids effectively induces and preserves remission. However, side effects are many and a great risk for stunted growth and skeletal development exists in children. A widespread view is that exclusive enteral nutrition is as effective as steroids in pediatric Crohn´s.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

The analysis of regional development and the formation of regional policy have experienced an increasing importance in Europe and in Sweden during the last decades. There is a widespread assumption that the increasing significance of regions is due to the diminishing role of the nationstate in the era of globalization. This essay suggests that there is a hegemonic discourse, heavily relying on the assumptions of New Regionalism, when addressing regional building. Sometimes described as an ideology, New Regionalism, which is derived from research of successful regions, is based on the assumption that regional competitiveness and autonomy creates economic growth. The Committee on Public Sector Responsibilities (Ansvarskommittén) suggests that Sweden requires new regional structure, due to the increasing expenditures facing the welfare state.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

Purpose.The purpose of this essay was formulated as to examine the relationship between the development of deaths caused by unintentional injury and fast economic development in a country. The purpose is to create a picture of the development in the chosen countries.Background.Injuries and the deaths that sometimes follow are a problem for all communities, if nothing else just because of costs and the absence of incomes for the state. Countries ability to restrain these deaths should be of interest. Studies show that the number of deaths causedby unintentional injuries correlates inversely with the GDP/c, we can therefore expect that better economic conditions leads to fewer deaths and vice versa. It has been shown that an economic crisis often leads to considerably higher death rates.

AbstractEvidence based research has shown that organized parent support programmes have a goodeffect in strengthening the role of the parent and preventing problems during growth. Thisin turn has a great significance for Public Health.Komet is one of the evidence based programmes used in Sweden, based on Americanprogrammes and adapted to Swedish conditions.This qualitative study consists of interviews with six children between six and nine yearswith behaviour problems, whose parents have taken part in the Komet programme.With Grounded Theory as research approach the children?s experiences of the programmeand relations within the family have been looked into and analysed.The result of this study suggests that a space for growth of their own is a common need ofthe children, and that this can be achieved by giving them the opportunity to function in afamily environment where they are seen and understood.The Komet programme contributed to this by giving the family tools to strengthen relationswithin the family, create calm and make the children more visible.The self image of the children in this study had improved which gave them more room togrow in a strengthened family situation. This in turn improved conditions for good feelings,and sense of well being, of importance for child development and health..

Chinas government has a multifunctional program for a more sustainable forestry since 2000. This six key forest programs goal is to develop a more sustainable forest sector but also take environment consideration. The state forest administration in China has decided to create 5.8 million hectare of fast growing and high yield forest. Eucalyptus has showed to have good properties for pulp and timber production and therefore Eucalyptus plantations are under development in costal areas in southern China. By adding extra nutrients, growth can be enhanced in Eucalyptus plantations.

Bakgrund: Varje år utses, av Dagens Industri, cirka 1000 företag till gasellföretag vilket motsvarar färre än 0,5 % av alla svenska aktiebolag.  Dessa företag uppfyller vissa kriterier där tillväxt är den viktigaste. Gasellföretagens tillväxt är viktig för Sverige då de både bidrar ekonomiskt och står för många nya arbetstillfällen. Dock är det få företag i Sverige som har kunskapen att växa. För att ett företag ska kunna uppnå tillväxt ligger det i grunden en tillväxtstrategi som måste implementeras inom organisationen på bästa sätt. Vilka tillväxtstrategier använder gasellföretag och hur implementerar de dem?Syfte: Beskriva gasellföretagens utformning och implementering av strategier samt förklara deras tillväxt genom att identifiera tillväxtfaktorer.Genomförande: Studien är av kvalitativ art och baserad på intervjuer med fyra fallföretag.Slutsats: Vi har utifrån vår fallstudie identifierat vilka tillväxtstrategier och ekonomiska styrsystem som gasellföretag använder.

Denna uppsats behandlar hur företag motiverar sina anställda för att öka lojaliteten. Vi har valt att studera detta utifrån ett ledningsperspektiv. Vi har undersökt två tjänsteföretag eftersom det är extra viktigt att de anställda är motiverade i kunskapsintensiva företag. Vi har gjort en fallstudie och intervjuat VD:n på JOB Media & Reklambyrå AB och avdelningschefen på KPMG i Luleå. I vår undersökning har vi kommit fram till att motivationsteorierna vi behandlat tillämpas i stor utsträckning i de företag vi undersökt.

AbstractAuthors: Agnes Källén & Amanda RedinTitle:Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of Pages: 39With this study we aimed to answer the following questions: has the amount of brand exposure on the Tv4 show ?Nyhetsmorgon? increased between the years 2008 and 2013? And if so, how can the increase be explained by well-recognized research in the field?The media industry is changing toward an increasingly commercial content. In television, this change is mainly caused by the growth in shows watched on the web and through time shift, which is the act of watching something on a digital video recorder, or DVR. This gives the viewer the possibility to fast forward through the commercial breaks, and therefore forces the networks as well as the advertizer to find new ways to reach consumers. Hence the plausible growth in product placement and brand exposure.

In Gällivare municipality there is a drogpolitical plan which goal is to provide parentsupport for the municipalities parents, make sure the children get a schooling that is evolving and to provide a vide variety of activities for the children?s free time. There should be a possibility for children to have healthy second natures. There should also exist environments that are free from alcohol. At those restaurants that serve alcohol a responsible serving of alcohol should be performed.