This diploma theses deals with monitoring out - of - school movement activities in the framework of the Association of voluntary firemen in South Bohemian region. With the help of methods of descriptive statistics and descriptive research it investigates the course content plus children's attendance.The work focuses on differences not only among girls and boys, but also among districts of the South Bohemian region. In connection with those data it shows also discrepancy between involvement of children from municipality status cities and childrens from country-side. With the help of data from Czech Statistical Office in České Budějovice it shows the relation between population and number of children attending those movement activity. The research data are visualized in form of tables and graphs.

O presente trabalho objetivou avaliar os impactos de níveis de suplementação concentrada sobre parâmetros de consumo e digestibilidade aparente dos componentes da dieta total em ovinos, mensurando a magnitude dos efeitos associativos (EA) entre o suplemento concentrado e volumoso de baixa qualidade. Utilizou-se 16 ovinos machos, castrados, da raça Corriedale, com sete meses de idade e peso vivo (PV) médio inicial de 33,62 + 1,81 kg. Os animais foram dosificados preventivamente com vermífugo, receberam a dosagem de complexo vitamínico ADE e passaram por um período de adaptação de 15 dias. Utilizou-se quatro repetições por tratamento (níveis de inclusão de suplemento na dieta de 0; 0,33; 0,66; e 1% do PV) em um delineamento completamente casualizado. As dietas experimentais foram compostas pelo fornecimento de um suplemento concentrado, a base de farelo de soja, farelo de milho e farinha de mandioca, aliado a oferta ad libitum de feno de baixa qualidade, oriundo de pastagem natural diferida, da região da depressão central do Estado do Rio Grande do Sul. As avaliações foram realizadas em dois períodos de 21 dias cada. Os animais foram alocados em baias individuais com comedouros separados para o fornecimento de alimento e água. Os parâmetros de consumo de matéria seca (MS), matéria orgânica (MO), proteína bruta (PB), fibra em detergente neutro (FDN) e ácido (FDA) e energia bruta (EB) do volumoso não sofreram influência dos tratamentos, mostrando a ausência de efeitos associativos (EA) positivos e negativos. Os parâmetros de consumo total de MS, MO, PB, EB e água, foram influenciados de maneira linear crescente pelos tratamentos (P<0,0001). Já os de FDN e FDA não sofreram efeito. Todos os parâmetros de digestibilidade apresentaram comportamento linear crescente, conforme o nível de suplementação foi acrescido, exceto os da FDN e FDA que se mantiveram estáveis. A digestibilidade da MS foi afetada linearmente (P<0,0001), enquanto as digestibilidades da MO, nitrogênio e EB apresentaram comportamento quadrático (P=0,0433; <0,0001 e 0,0479, respectivamente). O balanço nitrogenado diário apresentou comportamento linear crescente (P<0,0001). O EA da digestibilidade apresentou comportamento crescente quadrático (P=0,0461). A suplementação, em um contexto geral, apresentou efeitos benéficos, maximizando o consumo de nutrientes da dieta total, bem como sua digestibilidade. / This study aimed to evaluate the impact of levels of concentrate supplementation on parameters of intake and digestibility of the components of the total diet in sheep, measuring the magnitude of associative effects (AE) between concentrate suplement and forage of low quality. It was used 16 wethers, Corriedale, with seven months of age and initial body weight (BW) of 33.62 + 1.81 kg. The animals were dosed preventatively with dewormer, received the dosage of vitamin complex ADE and went through an adjustment period of 15 days.It was used four replicates per treatment (inclusion levels of supplement in the diet of 0, 0.33, 0.66, and 1% of BW) in a completely randomized design. The experimental diets were composed by supplying a concentrated supplement, base of soybean meal, corn bran and cassava flour, combined with ad libitum supply of low quality hay, arising from deferred natural grassland of the central depression region of State of Rio Grande do Sul. Evaluations were performed in two periods of 21 days each. The animals were placed in individual stalls with separate supply of food and water feeders. The parameters of intake of dry matter (DM), organic matter (OM), crude protein (CP), neutral and acid detergent fiber (NDF and FDA) and gross energy (GE) of roughage were not influenced by treatments, showing the absence of positive or negative associative effects (AE). The parameters of total intake of DM, OM, CP, EB and water, were influenced in a linear way by the treatments (P <0.0001). But NDF and ADF were not affected. All digestibility parameters showed a linear increasing behavior as the level of supplementation was increased, except that of NDF and ADF were stable. DM digestibility was affected linearly (P <0.0001), while the digestibility of OM, nitrogen and EB showed a quadratic response (P = 0.0433, <0.0001 and 0.0479, respectively). The daily nitrogen balance showed linear increase (P <0.0001). The AE of digestibility showed quadratic behavior (P = 0.0461). Supplementation, in a general context, showed beneficial effects, maximizing nutrient intake of the total diet and its digestibility.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-08-31T14:54:02Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) AVALIAÇÃO DO BRONCOESPASMO INDUZIDO POR EXERCÍCIO EM RINÍTICOS NÃO ASMÁTICOS - EDIL DE ALBUQUERQU.pdf: 3820113 bytes, checksum: c21e0ff0d89c8a2255c71a63f439e88b (MD5) / Made available in DSpace on 2016-08-31T14:54:02Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) AVALIAÇÃO DO BRONCOESPASMO INDUZIDO POR EXERCÍCIO EM RINÍTICOS NÃO ASMÁTICOS - EDIL DE ALBUQUERQU.pdf: 3820113 bytes, checksum: c21e0ff0d89c8a2255c71a63f439e88b (MD5) Previous issue date: 2016-02-29 / CAPEs / As queixas respiratórias após exercício físico são comuns em riniticos, asmáticos e em indivíduos sem estas doenças. Uma das causa é o broncoespasmo induzido pelo exercício (BIE), definido como o estreitamento dos brônquios após exercício físico vigoroso. Estes sintomas podem limitar as atividades destes adolescentes e acarretar em consequências negativas nas atividades diárias e na qualidade de vida. O objetivo principal desse estudo foi avaliar a prevalência do BIE em riníticos não asmáticos e comparar as respostas no volume expiratório forçado no 1º segundo (VEF1) aos testes de Hiperventilação Eucápnica Voluntária (HEV) e Corrida em esteira (CE). Métodos: Foi realizado um estudo descritivo, analítico, inferencial, transversal, para avaliação de prevalência, com amostras por conveniência de indivíduos dos 10 aos 20 anos de idade, realizado no Serviço de Pneumologia do Hospital das Clínicas - UFPE. Foram mensuradas variáveis antropométricas (peso e estatura), e aplicados questionários para avaliação da gravidade da rinite, asma no passado e de queixas respiratórias aos exercícios. O VEF1 foi determinado em duplicata através da espirometria, antes e aos 3, 5, 7, 10, 15 e 30 minutos após cada teste diagnóstico. Para o teste da CE, os indivíduos realizaram o exercício por um período de oito a nove minutos, sendo que nos seis minutos finais deveria manter a frequência cardíaca alvo (estimada em 80% a 90% da FC máxima : 220- idade). Para a realização da HEV, os indivíduos realizaram uma manobra de hiperventilação durante seis minutos, respirando ar seco adicionado de 5% de CO2, com uma ventilação minuto alvo de 21 vezes o seu VEF1 basal. O BIE foi diagnosticado quando houve uma redução > 10% do valor basal detectado em dois momentos consecutivos após a provocação. Resultados: Foram estudados 35 indivíduos testados com média da idade de 16,3 + 3,6 anos. O BIE foi diagnosticado em 13 sujeitos (37%) por um dos dois métodos ou ambos. Em 9 indivíduos após a CE e em 10 após a HEV e em 6 por ambos, mostrando uma concordância moderada entre os métodos (Kappa = 0,489). O VEF1 basal expresso como percentual do predito foi maior naqueles indivíduos com testes negativos que nos positivos (101% e 85%, p<0,02 para a CE e 101% versus 85%, p< 0,001 para a HEV) e não foram verificadas diferenças na frequência cardíaca máxima alcançada entre os sujeitos com teste positivo e negativo na corrida em esteira e nem na ventilação atingida quando os pacientes foram submetidos à HEV. Conclusão: A prevalência do BIE em pacientes com rinite em nossa região é comparável àquelas descritas na literatura mais recente. Houve uma concordância moderada entre os testes empregados para o diagnóstico do BIE, o que indica cautela quando se pretende comparar os dois métodos ou mesmo considerar seus resultados de forma intercambiável. / Respiratory complaints after exercise are common in rhinitis, asthma, and in individuals without these diseases. One cause is exercise-induced bronchospasm (EIB), defined as the narrowing of the bronchi after strenuous exercise. These symptoms can limit the activities of these adolescents and result in negative consequences in daily activities and quality of life. The main objective was to evaluate the prevalence of EIB and compare the answers in FEV1 to eucapnic voluntary hyperventilation testing (EVH) and Treadmill running (TR) in rhinitis but non-asthmatic patients. Methods: We conducted a descriptive, analytical, inferential, cross-sectional study, to assess EIB prevalence with a convenience samples of 10 to 20 year- old patients, held at the Pulmonology Department of Hospital das Clínicas – UFPE – Recife/Brazil. Anthropometric variables were measured (height and weight), and questionnaires to evaluate the severity of rhinitis, past asthma history and respiratory complaints on exercise. Forced expiratory volume in 1 second (FEV1) was determined in duplicate before and at 3, 5, 7, 10, 15 and 30 minutes after each diagnostic test. For TR test, subjects performed the exercise for a period of eight to nine minutes, in the final six minutes should maintain the target heart rate (estimated at 80% to 90% of maximum heart rate: 220- age). To perform the EVH, individuals sustained a hyperventilation maneuver breathing dry air enriched with 5% CO2 for six minutes with minute ventilation target at 21 times their baseline FEV1. EIB was diagnosed when there was a reduction > 10% from baseline FEV1 value detected at two consecutive times after challenges. Results: Of the 35 included subjects the mean age was 16.3 + 3,6 years. EIB was diagnosed in 13 patients (37%) by one of the two methods or both. In nine individuals after TR and 10 after EVH and in 6 by both methods, showing a moderate agreement between the methods (Kappa = 0.489). Baseline FEV1 expressed as a percentage of predicted was higher in those with negative tests com testes negativos (101% and 85%, p<0,02 for TR and 101% versus 85%, p< 0,001 for EVH) but no differences were observed in maximum heart rate achieved among patients with positive and negative treadmill tests nor the ventilation achieved when patients underwent EVH. Conclusion: The prevalence of EIB in patients with rhinitis in our region is comparable to those described in the most recent literature. There was a moderate agreement between the tests, which suggests that we have to be cautious when trying to compare them or when considering its results interchangeably.

O objetivo deste trabalho é identificar os principais demandantes pela auditoria independente em empresas desobrigadas legalmente a serem auditadas e se há valor para elas em se submeterem a esse processo de verificação. A base de dados utilizada foi a da FIPECAFI, que utiliza esses dados para classificar anualmente as 1.000 Melhores e Maiores empresas localizadas no Brasil. Optou-se por essa base por ela possuir informações econômico-financeiras e de auditoria não só de empresas abertas, mas também de fechadas de pequeno e de médio porte. Estas estão isentas pela Lei 6.404/76 e alterações posteriores de contratarem auditores externos para a verificação das suas demonstrações contábeis. Contudo, diversos órgãos reguladores, como ANEEL, ANTT, CVM, BACEN, SUSEP, entre outros, impõem que as empresas sob as suas supervisões sejam auditadas, independentemente do porte. Assim, após a análise da Lei societária e dos princípios normativos emitidos por esses órgãos, restaram 998 empresas desobrigadas legalmente a serem auditadas entre 2005 e 2015, gerando 4.531 observações. Destas observações, 56% compõe o grupo de interesse, ou seja, as que optam por serem auditadas, e 44% o grupo de controle. O tratamento estatístico dos dados contou com técnicas exploratórias descritivas, de correlações, bem como inferenciais através de regressões logísticas binomiais robustas para dados em painel. Os resultados indicam que empresas desobrigadas legalmente a serem auditadas apresentam maiores probabilidades de contratarem os serviços de auditoria externa por influência dos credores, não por intervenção dos seus controladores estrangeiros ou nacionais de grande porte. Adicionalmente, essas empresas, que optam voluntariamente por terem suas demonstrações financeiras verificadas sob a ótica legal, estão associadas a maiores oportunidades de investimento, a uma menor fragilidade financeira e menores custos de captação de terceiros em relação às não auditadas. / The purpose of this paper is to identify the main claimants by independent auditors in legally released companies to be audited and if there is value to them in submitting to this process. The database used is property of FIPECAFI, which uses this data to annually classify the 1,000 Best and Biggest Companies located in Brazil. This basis was chosen because it possesses economic, financial and audit information not only of open companies, but also of small and medium-sized private companies. These are exempt by Law 6.404/76 and subsequent amendments to contract external auditors to verify their financial statements. However, several regulatory agencies such as ANEEL, ANTT, CVM, BACEN, SUSEP and others require that companies under their supervisions be audited, regardless of size. Thus, after analyzing the Corporate Law and the main regulations issued by these agencies, left 998 private companies exempt from being audited between 2005 and 2015, generating 4,531 observations. Of these observations, 56% make up the interest group, that is, those who choose to be audited and 44%, the control group. The statistical treatment of the data counted on descriptive exploratory techniques, correlations, and also with inferential ones through robust binomial logistic regressions for panel data. The results show that companies legally released to be audited are more likely to contract the external audit services by influence of the creditors and not by intervention of their foreign or national large controllers. In addition, these companies, that voluntarily opt to have their financial statements verified from a legal standpoint, are associated with larger investment opportunities, lower financial weakness and lower cost of debt.

Made available in DSpace on 2016-08-18T18:55:15Z (GMT). No. of bitstreams: 1 Nubia Maria Dias da Cunha.pdf: 2669383 bytes, checksum: bf7415b82c6f348ae3efd9bedd4c620c (MD5) Previous issue date: 2007-10-22 / It analyzes the voluntary work and the enterprise company social responsibility. It distinguishes the social responsibility in the basis of the capitalist reorganization movement, while being a strategy for the formation of the current relationship between capital and work, in which the voluntary work constitutes a resource for the capture of the laboring subjectivity, through the intensification of the cooperation of the worker with the company. This work focuses on the expropriation of free time by the capital as form of enrollment of the employee in the experiences of social responsibility and also as an involvement strategy to co-opt the worker to the demands of the actual productive rationality. The analysis of this tendency is accurately deepened in this researching paper based on empirical indications of the initiatives of voluntary work that have been implanted for the Aluminum Trust of the State of the Maranhão in the meshes of its politics of social responsibility. Yet, it analyzes the modalities of expropriation of free time conducted by the company that uses the voluntary work as an amplifying mechanism to the exploration and control of the work force and in the capture of the laboring assent to the current standard of production and work. / Analisa-se o trabalho voluntário e a responsabilidade social empresarial. Destaca-se a responsabilidade social na base do movimento da reestruturação capitalista, enquanto uma estratégia na formação da atual relação entre capital e trabalho, em que o trabalho voluntário constitui um recurso para a captura da subjetividade operária, mediante intensificação da cooperação do trabalhador com a empresa. Enfoca-se a expropriação do tempo livre pelo capital como forma de engajamento do funcionário nas experiências de responsabilidade social e como estratégia de envolvimento cooptado do trabalhador às demandas da atual racionalidade produtiva. Aprofunda-se a análise dessa tendência, a partir de indicações empíricas das iniciativas de trabalho voluntário que vêm sendo implantadas pelo Consórcio de Alumínio do Estado do Maranhão nas malhas da sua política de responsabilidade social. Analisa-se as modalidades de expropriação do tempo livre conduzida pela companhia que usa o trabalho voluntário como mecanismo de ampliação da exploração e controle sobre a força de trabalho e na captura do consentimento operário ao atual padrão de produção e de trabalho.

Abstrakt   Att vårda frivilligt inlagda patienter på en låst heldygnsvårdsavdelning är ett vanligt förekommande fenomen i Sverige idag. Inom psykiatrin på olika platser i Sverige har diskussioner förekommit tidigare huruvida dörrarna ska vara låsta eller öppna. Information om att dörren är låst och varför bör ges till patienten samt att de som vårdar vet varför avdelningen är låst. Gott bemötande vid psykisk ohälsa är väsentligt. Tydlig information ger möjlighet till att patienten känner sig delaktig i sin vård. Syfte: Att belysa sjuksköterskors erfarenheter av vård och vårdrelation av frivilligt vårdade patienter i en låst avdelningsmiljö Metod: Studien utformades utifrån en kvalitativ metod. I studien användes semistrukturerade intervjuer. Fem allmänsjuksköterskor och sju specialistsjuksköterskor inom psykiatrisk heldygnsvård intervjuades. En kvalitativ innehållsanalys användes för att analysera insamlade data. Resultat: Det framkom fyra kategorier i studiens resultat: Vårdrelationen bakom den låsta dörren, Makten bakom den låsta dörren, Konsekvenser av den låsta dörren och Sjuksköterskors erfarenheter kring lagar och regler på en låst avdelning. Slutsats: Studiens resultat pekar på att personalen har mer makt än patienten. Men denna maktobalans kan ändå leda till en god vårdrelation när sjuksköterskor försöker ha patientens värdighet och integritet i fokus. Sjuksköterskor som arbetar på en låst psykiatrisk avdelning behöver reflektera över skälen till den låsta dörren. Den låsta dörren medförde till svåra etiska dilemma hos sjuksköterskorna. En känsla av frustration framkom hos sjuksköterskor när de behövde begränsa och hindra frivilligt inlagda patienter på grund av lagar och riktlinjer. Sjuksköterskor bör ges möjligheter till att förbättra sina kunskaper kring lagar och regler för att kunna ge en god och säker vård.

Det är känt att modeindustrin har ett stort anspråk på miljön, men trots det finns det inga fungerande lösningar på problemet i dagsläget. Ett sätt att komma till bukt med problemet äratt låta konsumenten miljökompensera vid köptillfället. Den här studien undersöker konsumenters inställning till en frivillig miljökompensation vid klädköp. Liknande studier har gjorts tidigare, då på flygresenärers vilja att frivilligt klimatkompensera för koldioxidutsläpp. Det har därför varit av intresse att testa liknande undersökningsmetod på konsumenter imodeindustrin. Tidigare forskning har konstaterat att ett flertal variabler är betydande för konsumentens vilja göra grönare konsumtionsval. Detta har mynnat ut i fyra hypoteser som testar hur konsumenters attityd till miljökompensation, upplevda konsumenteffektivitet, upplevda miljökunskap samt kön korrelerar med viljan att miljökompensera. Studien har även undersökt hur konsumenternas vilja att kompensera påverkar det ekonomiska värdet som konsumenten sätter på miljöproblemen kopplade till klädproduktion. Undersökningen bygger på 225 enkätsvar från studenter vid en medelstor svensk högskola. Resultaten från studien visar på signifikanta samband mellan flera av de förklarande variablerna och viljan att delta i frivillig miljökompensation. Den genomsnittliga kompensationsnivån uppgår till halva plaggets försäljningspris, vilket är en uppseendeväckande siffra. Respondenternas preferenser visar även att miljökompensationen bör fördelas lika över olika projekt för bättre miljö. / Although it’s known what footprint the global fashion industry has, few solutions have effectively managed to tackle the problem. One solution is to let the consumer participate in avoluntary environmental offset. This study investigates what variables affecting the consumer’s willingness to participate in such offset. Similar studies on air travelers’ voluntarycarbon offset have been done before. It’s therefore of interest to use the same preference method on consumers of the fashion industry. Previous research present a number of independent variables affecting the willingness to participate in voluntary offset. This study uses four hypotheses to explain consumers’ stated preferences. These include attitudes, perceived consumer effectiveness, perceived ecoliteracy and gender. The study uses a contingent valuation method to explain how the willingness to participate correlates with the hypothetical value of the voluntary environmental offset. An online survey was conducted and included data of 225 respondents. The results show significant correlations among several of the independent variables and the willingness to participate in voluntary environmental offset. The average value of offset reached about half the selling price of a simulated garment, which is staggering. The respondents’ preferences on how the money from the offset should be allocated tell of an equal share among projects for a better environment. The study is a bachelor thesis written in Swedish.

BAKGRUND: Sedan revisionsplikten avskaffades 2010 har inte fastställts hur den ekonomiska brottsligheten påverkats av att små svenska aktiebolag inte längre revideras. Trots att Ekobrottsmyndigheten varnat för att avsaknaden av revisor kan vara en riskfaktor för ökad ekonomisk brottslighet pågår en utredning om att utöka gränsvärdena för revisionsplikten för svenska aktiebolag. SYFTE: Studien syftar till att förklara sambandet mellan revision och förekomsten av ekonomisk brottslighet i små svenska aktiebolag. METOD: Denna kvantitativa studie har ett deduktivt angreppssätt. Utifrån agentteori, resursberoendeteori och beslutsteori har en hypotes formulerats. En tvär-snittsdesign har använts och sekundärdata, främst bestående av räkenskaps-information, har analyserats med Chi2-test och logistisk regression. SLUTSATS: Studiens analys visar på ett svagt negativt samband mellan revisor och ekonomisk brottslighet, vilket innebär att resultatet indikerar att ekonomisk brottslighet är mer förekommande i bolag som väljer bort revisorn. Vidare minskar revisorn risken för att ekonomisk brottslighet förekommer inom små aktiebolag med 10,35 procentenheter. / INTRODUCTION: Since voluntary audit was introduced in 2010, it has not been established how the economic crime in Swedish SMEs has been affected by no longer being revised. Although the Swedish Economic Crime Authority has warned that the absence of an auditor may affect the risk of increased economic crime, a debate about whether to increase the limit of voluntary audit has arisen. PURPOSE: The purpose of this study is to explain the relationship between audit and economic crime in Swedish SMEs. METHOD: This quantitative study is based on a deductive approach. Based on agency theory, resource dependence theory and decision theory a hypothesis has been developed. A cross-sectional design has been used and secondary data, mainly from financial statements, has been analysed using Chi2-test and logistic regression. CONCLUSION: In the analysis, a weak negative correlation between auditor and economic crime is presented. I.e. the results indicate that the risk of economic crime is more prevalent in companies without an auditor. Further, the auditor reduces the risk of economic crime in Swedish SMEs with 10,35 percentage points.

Bakgrund Av företag som omfattas av frivillig revision har en stor majoritet valt att avstå revision. Bolagsverket menar att avskaffandet av revisionsplikten har resulterat i en kraftig ökning av antalet för sent inlämnade årsredovisningar. Samtidigt pågår en debatt där det argumenteras för att tidigarelägga tidsgränsen för att lämna in årsredovisningen, med argumentet att intressenterna bör ha tillgång till mer aktuell information. Syftet med att avskaffa revisionsplikten var att minska mindre företags administrativa och ekonomiska börda, men resursberoendeteorin menar att revision är en nödvändig resurs för företags förmåga att lämna in årsredovisningen i tid. Därtill föreslår en kombination av rationell beslutsteori och inlärningskurvan att företag endast efter en viss tid kan hantera de uppgifter revisorn tidigare hanterade. Syfte Denna uppsats syftar till att förklara sambandet mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Metod Denna kvantitativa uppsats utgår från en deduktiv ansats. Hypoteser har formulerats med utgångspunkt i resursberoendeteori, rationell beslutsteori samt inlärningskurvan. Eftersom studien syftar till att förklara ett samband vid en viss tidpunkt har en tvärsnittsdesign tillämpats. Det empiriska materialet utgörs av sekundärdata. Slutsats Det finns ett positivt samband mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Det finns ett negativt samband mellan tid utan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. / Introduction Most Swedish SMEs have chosen to refrain from voluntary audit. Bolagsverket argue that the abolition of mandatory audit has resulted in an increase in late filed annual reports. Meanwhile, some argue that the time permitted for corporations to file their annual report should be reduced to benefit the stakeholders’ ability to use the information. The purpose of the abolition of mandatory audit was to reduce costs for SMEs, yet Resource Dependence Theory suggests that the audit is required for corporations to be able to file annual reports on time. In addition, a combination of Rational Choice Theory and the Learning Curve implies that a certain experience is required before SMEs can manage the tasks previously performed by the auditor. Purpose This study seeks to explain the relationship between audit and timeliness of annual reports among Swedish SMEs Method This quantitative study is based on a deductive approach, where hypotheses have been formulated based on Resource Dependence Theory, Rational Choice Theory and the Learning Curve. A cross- sectional design is used, since the study aims to explain a relationship at a given time. The empirical data consists of archival data. Conclusion There is a positive relationship between audit and timeliness of annual reports among Swedish SMEs. There is a negative relationship between time without audit and timeliness of annual reports among Swedish SMEs.

Research has shown that people who participate in regular physical activity (PA) can experience improved wellbeing and quality of life, including better physical health, cognitive function, positive affect, and self-esteem (Fox, 1999). Such benefits support the application of PA as a strategy to improve the general population's mental health and those recovering from mental illness. However, the contemporary understanding of PA and the recovery from mental illness is almost exclusively underpinned by the principles of clinical recovery (e.g. symptom remission), which can overlook the patient's values. Conversely, personal recovery may reconnect people with their inner resources, personal strengths, and offer opportunities for people to reconstruct hope, meaning, responsibility and a positive identity as part of recovery (Slade, 2009). These values also mark a shift in the UK Government's (2011a) mental health strategy, toward integrating personal recovery as part of people's mental health care. Yet, few studies have examined the role of PA within the context of personal recovery, including the impact of PA on the wider elements of personal recovery. Accordingly, this thesis sets out to examine the role of PA during the personal recovery from mental illness, as a case study at a voluntary sector mental health organisation. The research methodology was guided by social constructivism, and data was collected between October 2010 and June 2014 using participant-observations, semi-structured interviews, focus groups and photo elicitation methods. Seven members of staff and twenty-two attendee's volunteered to participate in the research study, and their accounts were analysed thematically (Braun & Clarke, 2006) using NVivo to manage and aid the data analysis. Additionally, effort was made to satisfy the authenticity criteria throughout the research to maintain constructivist rigour (Lincoln & Guba, 2013). The research findings identified six high-ordered themes that indicate a process of personal recovery through PA. These were (a) 'Battles against the mind', (b) 'the centre as a place of refuge and support', (c) 'exercise is one part of the whole package', (d) 'the connection between body and mind', (e) 'my gateway onto other things', and (f) 'from small acorns to big oak trees'. These findings were congruent with the existing literature, and added that PA participation can support people's meaningful engagement in their personal medicines and other life events (e.g. employment, being with family, and relationship with pets). The findings are discussed in relation to the delivery of PA in mental health services, the relationship of PA with meaningful activities during recovery, and the impact of PA on elements of hope, meaning, positive identity, and personal responsibility. The thesis concludes with a guiding standpoint on the application of PA for personal recovery as a personal medicine or as an adjunct activity. This standpoint can be used to inform the general population, mental health and exercise professionals, multiagency mental health service staff and attendees, commissioning bodies and policymakers.