Syftet med denna uppsats är att undersöka om revisionsplikten för små och mikro AB bör finnas kvar eller inte. Inom den Europeiska Unionen (EU) är det endast Sverige och Malta som i nuläget har plikten kvar fullt ut. För att få en uppfattning om vad debatten handlar om har vi i första hand studerat aktuella artiklar. Vi har även använt oss av två olika forskarrapporter inom området och litteratur. Åsikter i debatten har vi även tagit del av genom sju stycken olika intervjuer med anställda hos banker, Skatteverket, revisionsbyråer och ägare i små och mikro AB. Genom vår studie har vi kommit fram till att fördelar med en revisionsplikt är att den fungerar som ett kontrollinstrument för intressenter och bidrar till en kvalitetsstämpel för bolagen. Vi har dock sett att det viktigaste inte är själva plikten, utan revisionen i sig. De främsta intressenterna av revision är kreditgivarna och dessa kommer troligtvis att kunna kräva reviderat material, även om plikten avskaffas. Med andra ord är inte kreditgivarna beroende av en revisionsplikt. Vi anser därför att det är bättre att revision är självvald. Detta tror vi bidrar till en ökad status för revisorn och en högre kvalitetsstämpel för revisionen i sig. / The purpose with this paper is to examine whether the audit duty for small and micro joint stock companies should be in existence or not. Within the European Union (EU) it´s only Sweden and Malta who now a days still has the duty fully in existence. To get an apprehension on what the debate is about have we first of all studied current articles. We have also used two different sciencesreports within the subject and literature. We have also taking part of opionions in the debate through seven different interviews with employees at banks, tax authorities, firms of accountants and owners in small and micro joint stock companies. Through our study we have seen that the advantages with an auditduty is that it works as a controlinstrument for partners and contribute to an qualitystamp for the companies. We have although seen that the most important isn´t the duty, but instead the audit it self. The leading partners of audit is the creditgivers and they will probably be able to demand audited material anyway, even if the duty abolish. With other words, the creditgivers, is not depended on a auditduty. Our opinion is therefore that it´s better if audit is self-chosen. We think that it contributes to an increased status for the auditor and a higher qualitystamp for the audit it self.

Samhället och förskolan utvecklas ständigt – idag går allt fler flerspråkiga barn på förskolan och det blir därför av betydelse att uppmärksamma flerspråkiga barns språklärande. Syftet med den här studien är att undersöka vad som kännetecknar de språkliga handlingarna hos de flerspråkiga barnen i samspel med andra barn och förskollärare i leken. Frågeställningarna är: - Vilka språkliga handlingar tar de flerspråkiga barnen i bruk i leken? - Vilka av dessa handlingar kan härledas till språklärande? Vår studie tar sin ansats i det sociokulturella perspektivet. De centrala begrepp som berörs i vår studie utifrån detta perspektiv är språk, handlingar, artefakter, mediering, lärling, guidat deltagande och deltagande förståelse. Vår studie designades som en fallstudie med utgångspunkt i en kritisk mikro-etnografisk metod. För att få fram empirin har vi använt oss av deltagande observationer som kompletterades med stimulated recall kombinerat med en semistrukturerad intervju. Det analysverktyg vi använt för att analysera empirin är en kritisk mikro-etnografi analys. Resultatet i studien synliggör hur de språkliga handlingar som visar sig i leken hos de flerspråkiga barnen tar sig i uttryck som guidat deltagande, mediering genom artefakter och hur den verbala kommunikationen styr leken.

Zugl.: Karlsruhe, Univ., Diss., 2008 / Hergestellt on demand

The main aim of the diploma thesis is to identify the risks and barriers of the internationalization process of Czech micro-enterprises in agrarian industry. The theoretical part deals with internationalization and globalization, small, medium and micro businesses, motivators, risks and barriers related to foreign market. The second part is devoted to analysis of the current situation of small, medium and micro-entities in the Czech Republic. The factors of motivation, barriers and risks of internationalization of chosen enterprises are described based on results of in-depth interview by author. The data is compared with results from different sectors and surveys. Furthermore, there are proposals which lead to elimination of problematic factors

This Thesis deals with the issue of the provision of sick days (days of paid medical leave). The main objective is the assessment of potential consequences of the introduction of paid medical leave for small and micro businesses. The research part looks at paid medical leave from two angles, from the perspective of employers but also from the perspective of selected employees who already use the employee benefit of paid medical leave, so-called sick days. Based on the data obtained from the surveys, this Thesis includes a detailed analysis of the results, which lead to the conclusion not recommending the introduction of paid medical leave. Concrete recommendations for employers are presented.

Diese Arbeit untersucht das Versagen von Faser-Kunststoff-Verbunden an dem Material Glasfaser/Epoidharz. Die mechanischen Eigenschaften des Epoxidharzes werden mitteln Zug-, Druck, und Torsionsversuch ermittelt und mittels eines eigen entwickelten Werkstoffmodells abgebildet. Das Versagen innerhalb eines Rovings wird mithilfe von Mikromodellen bestimmt, in denen das Werkstoffmodell der Matrix eingesetzt wird. Der Fokus liegt dabei auf der Ermittlung eines geeigneten repräsentativen Volumenelementes (RVE) für die Mikrostruktur und die Ausarbeitung der Effekte aufgrund des Skalenübergangs. Mit diesem RVE der Mikrostruktur wird das Bruchkriterium nach A. Puck. anhand virtueller Experimente kalibriert und in einem Mesomodell eingesetzt. Das Mesomodell bildet einen auf Druck beanspruchten Rohrprüfkörper ab und wird mit dem entsprechenden Experiment verglichen, um das Bruchverhalten des Rovings zu validieren.

This thesis deals with the design and subsequent realization of laser diode control devices. The circuit will be able to control the diode with using a laser driver, via a computer network or via the display for control current values, setting of initial values and more. The device will be connected also with a SD card for saving of settings. In the theoretical part there are described individual components that are needed for functionality of the device. The practical part contains a block diagram, in which is described complete feature of the device, then a draft scheme with a description of all integrated circuits and important components. At the end of this work is described the software that controls the entire designed device.

The first chapter of the thesis deals with the occurrence of gases in the aluminum melt, what are their sources, what is the solubility of hydrogen in the aluminum melt and the formation of gas cavities. The second chapter divides the defects caused or associated with the presence of gases in the casting. They can be bubbles, shrinkage, or diluents. Pore morphology and its influence on mechanical properties are discussed. The third chapter deals with methods of melt degassing, either by vacuuming, bubbling with active or inert gases, or using special methods and preparations. In the fourth chapter methods for determination of hydrogen content in aluminum melt are divided into analytical methods, methods based on Sieverts law and indication methods. The fifth chapter deals with controlled gassing, its objectives and the preparations used for this purpose. The sixth chapter describes the experiment where the influence of the amount of Probat Fluss Micro 100 on the different casting thicknesses and its results were investigated using a test casting.

The diploma thesis is focused on the renovation of forming tools made of tool steel, their weldability and assessment of the quality of tool repairs. The damaged tool was a part of the cutter from the progressive cutting tool made of Caldie steel. We used micro TIG technology to repair the damage. A total of three types of additional materials were used and investigated to restore the geometry of the damaged edge. One of the main purposes was to evaluate the possibility of extending the life of tools and reducing the implementation of already inefficient repairs. A number of destructive tests were performed for the assessment - macrostructure, microstructure, hardness measurement and EDS analysis.

This master’s thesis deals with making marketing strategy for the MSC.Software Company that sells simulation software. This thesis analyzes the current marketing strategy of the company and proposes it’s more effective usage.