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Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag.

Det svenska universitetssystemet har vuxit till att bli en omfattande och komplex institution. Expansionen har inte bara gällt antalet studenter, lärare och forskare utan också den administrativa ram de verkar inom och de personalkategorier som ingår däri. Men förhållandet mellan lärarkår och administratörer präglas inte sällan av misstro. I sin artikel vill Ola Agevall och Gunnar Olofsson tränga

In this article, the concept of the employer is analysed for Swedish conditions from a variety of perspectives. The special difficulties that face the private sector are charted, as are the principles of the legal subject in triparty contracts with temporary employment agencies, platform work, and umbrella companies. Found to go hand in hand with the concept of employee, the concept of the employe

Objective: To identify predictors of prediabetes using feature selection and machine learning on a nationally representative sample of the US population. Materials and methods: We analyzed n = 6346 men and women enrolled in the National Health and Nutrition Examination Survey 2013-2014. Prediabetes was defined using American Diabetes Association guidelines. The sample was randomly partitioned to Objective: To identify predictors of prediabetes using feature selection and machine learning on a nationally representative sample of the US population. Materials and methods: We analyzed n = 6346 men and women enrolled in the National Health and Nutrition Examination Survey 2013-2014. Prediabetes was defined using American Diabetes Association guidelines. The sample was randomly partitioned to t

The purpose of this micro-ethnographic study was to bring to light the choices and strategies of poor people in reaction to what they imagined housing policies to be in Nicaragua. The analysis used four of Bourdieu’s concepts which are Habitus, Capital, Field, and Agency and his structuralistic constructivism and interpretivism within a mainly phenomenological approach. Both approaches emphasized

Det övergripande temat för denna uppsats är inriktat mot att reda ut den komplicerade, och i doktrin väl diskuterade, lojalitetsplikten för styrelsen i ett aktiebolag. Lojalitetsplikten är inte uttryckligen lagstadgad i Aktiebolagslagen (2005:551) (ABL), dess existens erkänns dock av en majoritet i doktrin. Diskussionen i doktrin hänvisar både till regler och allmänna rättsprinciper för att bekräfThe general theme of this thesis is directed towards unravelling the complicated, and in doctrine well discussed, duty of loyalty for the board of directors in a corporate company. The duty of loyalty is not explicitly legislated in the Swedish Company Act, however the majority in Swedish doctrine recognizes its exist-ence. The discussion in doctrine refers to rules as well as general principles o

Abstract Authors: Filippa Daugbjerg & Kerstin Månsson Title: “So, clients are angry and say things they do not mean” – A qualitative study of the social worker’s statements about threats in the workplace Supervisor: Karin Kullberg The aim of this study was to examine what social workers in social services, working with economical support found as risk factors when a threatful situation arises

Hydroxyl radicals (HO•), produced through reactions between H2O2 and iron oxides, drive biogeochemical transformations, mediate organism toxicity, and facilitate advanced oxidation processes. The effectiveness of these processes depends on the spatial proximity between HO• generation and target substrates. Consequently, the oxidation mechanisms should be governed by interfacial interactions among

While sharing good teaching practice is at the core of most academic developers’ professional roles, little systematic evidence has been collected on this topic so far. This paper investigates if, how and for what specific purposes academic developers collect and share teaching artefacts. We report on an exploratory, survey-based study among academic developers from around the world. Our findings

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theor

Lean, premixed, swirl-stabilized flames are widely used in modern Dry Low Emissions gas turbine combustors; however, the turbulent combustion process under those conditions is known to be extremely sensitive and prone to instabilities. Numerical simulations can be a valuable tool in predicting the effects of alternative fuels; however, the sensitivity of the results to different models ought to be

The breakdown of relations between China and the US has prompted Beijing to shore up existing friendships, and seek new ones.

The combustion of conventional Jet A, alongside two alternative jet fuels, C1 and C5, is simulated with Large Eddy Simulations (LES) in a generic single-cup spray combustor during idle and cruise conditions. The spray is modeled using Lagrangian particle tracking and the combustion chemistry of each fuel is modeled by skeletal reaction mechanisms. The volatility and atomizability of each fuel dire

This chapter argues that how the neoliberal notion of ‘attractive space’ emerged as a planning paradigm in the renewal of the Western Harbor district of Malmö, Sweden, unleashed powerful contradictions. The chapter shows that although the urban design of the area was intended to attract affluent residents from the suburbs to the city, people from less affluent and more ethnically diverse areas of

The current investigation explores the surface effects of quasiatomic layer etching (Q-ALE) of silicon (Si), focusing on the interplay of process parameters, such as Ar+ ion energy, and their impact on etch rate, surface roughness, and material damage. Using a chlorine-based reactive ion etching tool at varying radio frequency bias voltages, the ion energy distribution and etching characteristics

Understanding the microclimate in a given site influences the preconditions of sustainable development in many ways. Cold and strong winds in the winter will, for example, intensify the energy use in buildings depending on the air tightness of the building enclosure (Bagge et al., 2011), and in areas close to the seafront strong salty winds may also increase the wear and tear on building materials

Ribbed channel flows play a crucial role in various engineering systems where turbulence enhancement and improved heat transfer are required, such as in turbine blade cooling and combustor wall applications. Numerical simulations have emerged as an essential tool for analyzing the intricate turbulence dynamics and flow separation phenomena, which are fundamental for optimizing the channel performa