Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources.    Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks.        Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and  (1988)  made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.

Whales and dolphins, especially small cetaceans which inhabit rivers and coastal waters, are under the threats from environmental change, habitat destruction, and pollution. Since previous studies haven¡¦t deeply explored the relationship between marine mammal conservation and fishery catches, in this study, we focused on the objective is on the correlation between fishery catches and feeding sources of Chinese white dolphin. About 17 years (1993-2009) of fish catch data from fishery annual reports in the six counties (from Miaoli to Tainan) along the western coast of Taiwan, was used as the data source of the meta-analysis, which set four major prey categories of Chinese white dolphin, i.e., primary prey fish, secondary prey fish, potential prey fish and other prey fish. The study showed the following nine results. First of all, the change of total amount of fish production in six counties was changing irregularly¡Fin recent years, the amount of potential prey fish and other prey fish catches were increasing. Secondly, the decline of primary prey fish was due to the reduced production of Mugilidae . Thirdly, the secondary prey fish catch formed the major catches during 1999-2004 while Sparidae species was the dominated species. The potential prey fish amount was consistent, except in 1994 when Chanidae production was extremely high, making it the major components species. In accordance with Chinese white dolphin distribution hot spot, north hot spot primary prey fish families were Sciaenidae and Trichiuridae. In addition, the amount of south hot spot was irregularly distributing during 1999-2004. For the non-hot spot in the Changhua¡¦s coast, the prey fish production of Mugilidae was decreasing year by year and the non-hot spot in the Tainan¡¦s coast, the prey fish was mainly composed of other prey fish after 2002. However, in these 17 years, the number of fishing vessels increased, yet the total catch decreased. This may imply that the coastal fishery resources is depleted. The discussion on improvement about the fishery annual report and prey resources investigation were also made. At the last, we proposed two suggestions on the issues about hot spot management and enhancing fishery resources restoration.

<p>Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. </p><p>Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result. </p><p>Procedure: With statistical methods we have tested hypotheses on relations between company-specific factors and the extent of voluntary information in the annual reports. </p><p>Results: It is significant that profitability, industry type and quotation status have relations with the extent of voluntary information inquired by small shareholders and investors. No relations have been found between the extent of voluntary disclosure and company-size, ownership dispersion, investments in tangible assets or share issues.</p>

<p>This study investigate water uptake in six different species of hardwood in tangential and radial section. Alder (Alnus glutinosa) and beech (Fagus sylvatika) represent semi-diffuse-porous hardwoods. Aspen (Popolus tremula) and birch (Betula pubescens) represent diffuse-porous group; oak (Quercus robur) and ash (Fraxinus excelsior) the ring-porous hardwoods. Spruce (Picea abies) was used as a reference sample.</p><p>Significantly higher water uptake was observed in the diffuse-porous and the semi-diffuse-porous group. Water uptake varied among the species, nevertheless tangential section was more permeable in general. Any impact of density or annual rings width on water uptake was observed. Correlation between ratio of earlywood and latewood and water uptake in dependence on hardwood group was found out. Ring-porous species had low rate of earlywood and low water uptake, whereas diffuse-porous and semi-diffuse-porous hardwoods had high rate of earlywood and high water uptake. Relation between water uptake and microstructure of wood was observed.</p>

Jahresbericht

Problemstellung: Die frühzeitige Erkennung von Störungen vor ihrer klinischen Manifestation ist das Grundanliegen der Prophylaxe. Da besonders die Krankheiten des Fettmobilisationsyndroms fütterungs- und damit stoffwechselbedingt sind, besitzt deren frühzeitige Feststellung durch Stoffwechselkontrollen im peripartalen Zeitraum herausragende Bedeutung. Ziel dieser Analyse war es, Erfahrungen für Indikationen, Durchführung und Ergebnisse mehrjähriger Stoffwechselkontrollen in kleinen und mittelgroßen Betrieben auszuwerten und zu dokumentieren. Dazu wurden die von einer tierärztlichen Gemeinschaftspraxis im Emsland betreuten Betriebe anamnestisch charakterisiert, die Indikationen für Untersuchungen, die Kontrollzeiträume in Laktations- und Jahreszeitverlauf sowie in der jährlichen Abfolge erfasst, die Art und Häufigkeit der untersuchten Parameter sowie ihre klinische Bedeutung insgesamt, betriebsweise sowie z.T. für einzelne Kühe bei Mehrfachkontrollen analysiert. Erfasst wurden auch die von den Landwirten eingeleiteten Maßnahmen sowie die Ergebnisse bezüglich des Gesundheitszustands der Kühe. Versuchsanordnung: Die Anamnesen von 53 Betrieben wurden per Fragebögen erhoben. Aus 60 Betrieben flossen 840 Proben aus 122 Einsendungen mit 793 Blutserumproben und 47 Harnproben von Oktober 2006 bis März 2011 in diese Untersuchung ein. Die Kühe wurden nach Laktationsstadium in die Gruppen ante partum (a. p.), 1. Woche (Wo) post partum (p. p.), 2 - 8 Wo p. p, 9 - 14 Wo p. p, mehr als 100 Tage p. p. und Färsen eingeteilt. Die Parameterauswahl trafen die behandelnden Hoftierärzte mit den Landwirten. Untersucht wurden im Blutserum in absteigender Zahl: Freie Fettsäuren (FFS), ß-Hydroxybutyrat (BHB), Se, Harnstoff, Cu, Ca, anorganisches Phosphat (Pi), Bilirubin, CK, Cholesterol, GLDH, GGT, ß-Carotin, Fe, AST, Total-Protein, Albumin, Na, K, Cl, Mg, Glucose, Gallensäuren, Zn, AP, Kreatinin, Mn, Coeruloplasmin sowie die Trolox Äquivalente Antioxidative Kapazität (TEAC). Harnparameter sind selten untersucht worden. Die Betriebe sind fast ausschließlich Milcherzeugerbetriebe und hatten zwischen 24 und 270 Kühe überwiegend der Rasse Deutsche Holsteins mit einer mittleren Milchleistung von 8718 kg pro Jahr. Ergebnisse: Die häufigsten Merzungsgründe waren schlechte Fruchtbarkeit, Klauen- und Gliedmaßen- sowie Eutererkrankungen. Die Gründe für die Stoffwechselkontrollen waren die Abfrage des aktuellen Stoffwechselstatus sowie das vermehrte Auftreten von Fruchtbarkeitsproblemen, Festliegern, Ketosen und Euterproblemen. Maßnahmen nach der Stoffwechselauswertung waren überwiegend Futterumstellungen sowie die Substitution von Mineralstoffen. Die Einsendungsschwerpunkte lagen jeweils im ersten Jahresquartal. Die mittlere Probenan-zahl/Einsendung sank im Untersuchungszeitraum von 9,7 auf 5,1 ab. Im Durchschnitt wurden 9,9 Parameter/Einsendung untersucht. Bei annähernd 80 % der Einsendungen gaben 40 % bis 70 % der Parameter einen Hinweis auf eine Gesundheitsgefährdung des Bestandes. Im Laktationsverlauf hatten die FFS a. p. mit 56,7 % die häufigsten Abweichungen. Nach der Kalbung bis 8 Wo p. p. sanken sie auf 36 % bis 38 % und im weiteren Verlauf auf < 11 % ab. Die BHB-Abweichungen waren gegensätzlich und lagen in der gesamten Laktation über 68 %. Die FFS-, BHB- sowie Bilirubin-Medianwerte stiegen in der 1. Wo p. p auf 438 μmol/l, 0,86 mmol/l sowie 4,3 μmol/l und sanken dann kontinuierlich im Laktationsverlauf wieder ab. Die Cholesterol-Medianwerte sanken in der 1. Wo p. p. auf 2,16 mmol/l ab und stiegen im Laktationsverlauf bis auf 3,93 mmol/l an. 40 % bis 50 % der Kühe hatten in der Mittel- und Spätlaktation einen Harnstoffüberschuss. Ca und Pi hatten in der 1. Wo p. p. den typischen Konzentrationsabfall auf 2,27 bzw. 1,88 mmol/l, gefolgt von einem kontinuierlichem Anstieg in der Laktation. Hypocalzämien traten zu 13,2 % in der 1. Wo p. p. auf, Hyperphosphatämien überwiegen a. p. mit 24,9 % und in der 1. Wo p. p. mit 22,4 %. Die CK-Mediane betrugen in der 1. Wo p. p. 175,6 U/l; a.p. sowie ab 1. Wo p. p. waren sie > 100 U/I. Ähnlich verhielten sich die CK-Abweichungen mit 60,4 % a. p. und 73,6 % bis 90,9 % ab der 2. Wo p. p. Die CK-Aktivitäten der Färsen sind zu 100 % > 100 U/I. Cu-Mangelzustände wurden bei 12,5 % a. p. und 14,8 % der Kühe in der Spätlaktation beobachtet. Färsen zeigten mit 21,3 % am häufigsten Cu-Unterversorgungen. A. p. bestand zu 20,6 % Se-Unterversorgungen, p. p. hingegen zu 30,1 bis 37% eine Se-Überversorgung. ß-Carotin-Mangelzustände betrugen a. p. 50 % und p. p. 47,1 – 77,8 %. Die TEAC zeigte bei keinen Kontrollen einen Antioxidantienmangel an. Bei den meisten Parametern waren z.T. signifikante Unterschiede zwischen den einzelnen Untersuchungsjahren festzustellen. Bei den FFS und ß-Carotin bestand ein ansteigender Trend an Abweichungen, ein sinkender Trend bei Pi- Abweichungen. In den sechs Kontrolljahren konnte bei 80 % der Betriebe eine Verbesserung der Stoffwechselsituation dokumentiert werden. Bei den Parametern Ca, Pi, Harnstoff, Cholesterol, BHB, Bilirubin, CK und Cu stieg die Zahl physiologischer Werte im Einsendungsverlauf an; nur bei FFS und Se war eine Abnahme zu verzeichnen. Schlussfolgerungen: In kleinen und mittelgroßen Betrieben lieferten systematische Stoffwechselanalysen im peripartalen Zeitraum frühzeitig kausale Hinweise für die häufigsten Krankheiten und Merzungsursachen. Als informative Parameter bewährten sich Indikatoren des Energiestoffwechsels FSS, BHB und Bilirubin, weiterhin Harnstoff, das Se sowie das ß-Carotin. Die systematischen Analysen trugen im Analysenzeitraum zu Verbesserungen in den Betrieben bei. In kleineren Betrieben haben peripartale Einzeltieranalysen besonderen Informationswert über den Herdenzustand.

The research report contains all activities of the institute of physics of 2011. 2011 was another successful year for the Institut für Physik both in teaching and research. In this year, the first students finished the new bachelor course in physics and started their master studies. Most of them obtained very good results in the exams and B.A. thesis research, demonstrating that during adaption of the new system of academic degrees the high level of the internationally renown Diplomphysiker course could be maintained. Also, the students in our bachelor courses computational science as well as sensors and cognitive psychology made very good success. The latter, truly innovative course - which is unique in Germany - was very well received. The first students finished their second year.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition. It is of high complication to show the achievements and goal accomplishment of a trade union through its annual report, when rules established for profit- organizations are followed. Members of a trade union should for example be more interested in information that shows if compensation has been paid out for means of a strike than information about profit for the year. Purpose: The purpose of the essay is to describe how annual reports in trade unions are presented, what affects them and how it could be presented better. Method: The essay is based on two parts of investigation, both characterized in an explorative approach. The first investigation consists of ten annual reports from different trade unions. The second investigation was based on eight interviews with people who establish annual reports for trade unions. Conclusions: Annual reports of trade unions should be established with comparability and reliability in mind. A possibility to take these qualitative characteristics in consideration is to establish a common use of terminology and make goals more quantitative. In trade unions today there is no cooperation through any branch organization. Instead the auditor has great influence on the design of the annual report. It should be of interest for branch organizations to take part of the development of good accounting practice (god redovisningssed) to accomplish better annual reports. The focus of an annual report lies on goal accomplishment for the members, but also voluntary staff and the ambient society should be considered. The authors suggest several key ratios aimed for the three different stakeholders. Key ratios could be divided into two different settings; Classical key ratios, which are possible to compare over time and between different trade unions, and Unique key ratios, which are focusing on separated situations in the trade union.

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation? Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar. Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningar Resultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven. Inte i något fall har detta kommenterats av revisorn i revisionsberättelsen. På grund av bristen av enhetliga riktlinjer redovisas miljöinformation på varierande sätt i företagen, vilket försvårar jämförbarheten företagen emellan. Den miljöinformation som redovisas håller generellt, med några undantag, hög kvalitet och är relevant i sin karaktär. / Background: During the late 20th century an interest for environmental accounting arose among the Swedish companies. Today there only exist legislated demands for companies that run businesses that require a permit, or require a report, according to the Swedish environmental Act. There is no other legislation or regulation in the field of environmental accounting. How do the listed companies in Sweden design their environmental accounting? Do they follow the law? To what extent do they use the guidelines and standards available when they put their environmental information together? Aim: The aim of this thesis is to investigate how Swedish companies declares environmental information in their annual reports, and if any, in their environmental or sustainability reports. Completion: A quantitative survey of annual reports from 270 Swedish listed companies. Results: The legislated demands are scarcely followed, 69 per cent of the companies have broken against at least one of the demands. Due to the lack of uniformed guidelines, there is a remarkable difference in the information provided and therefore the comparability decreases. The environmental information provided is, in most cases, of high quality and is relevant as well.

The modeling results of current global aerosol models agree, generally within a factor of two, with the measured surface concentrations of black carbon (BC) and sulphate (SF) aerosols in rural areas across the northern continents. However, few models are able to capture the observed seasonal cycle of the Arctic aerosols. In general, the observed seasonality of the Arctic aerosols is determined by complex processes, including transport, emissions and removal processes. In this work, the representations of aerosol deposition processes (i.e., dry deposition, in-cloud and below-cloud scavenging) within the framework of the Canadian Global Air Quality Model – GEM-AQ are first enhanced. Through the enhancements in GEM-AQ, the seasonality of the Arctic BC and SF is reproduced, and the improvement in model performance extends to the rest of the globe as well. Then, the importance of these deposition processes in governing the Arctic BC and SF seasonality is investigated. It is found that the observed seasonality of the Arctic BC and SF is mainly caused by the seasonal changes in aerosol wet scavenging, as well as the seasonal injection of aerosols from surrounding source regions. Being able to reproduce the seasonality of the Arctic BC, the enhanced GEM-AQ allows more accurate assessment of the contributions of anthropogenic sources to the BC abundance in the Arctic air and deposition to the Arctic surface. Simulating results on regional contributions to the Arctic BC show a strong dependence on altitude. The results reinforce the previous finding of Eurasia being the dominant contributor to the surface BC in the Arctic, and suggest a significant contribution from Asian Russia. In addition to the seasonality of the Arctic aerosols, the inter-annual variation in the Arctic BC surface concentration is also investigated. To complement the 3-D GEM-AQ model, the atmospheric backward trajectory analysis, together with estimated BC emissions, is implemented as a computational effective approach to reconstruct BC surface concentrations observed at the Canadian high Arctic station, Alert. Strong correlations are found between the reconstructed and the measured BC in the cold season at Alert between 1990 and 2005, which implies that atmospheric transport and emissions are the major contributors to the observed inter-annual variations and trends in BC. The regional contributions estimated annually from 1990 through 2005 suggest that Eurasia is the major contributor in winter and spring to the near-surface BC level at Alert with a 16-year average contribution of over 85% (specifically 94% in winter and 70% in spring). A decreasing trend in the Eurasian contribution to the Arctic is found in this study, which is mainly due to regional emission reduction. However, the inter-annual variation in the North American contribution shows no clear trend.