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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.

Problem och syfte: Investor relations (IR) är en funktion i framför allt börsnoterade företag för att hantera relationen med kapitalmarknadens aktörer. Den litteratur som behandlar IR har många olika teoretiska baser, bl. a. PR, marknadsföring och finansiell teori och det råder därför stor oklarhet efter vilka principer börsföretagen bör jobba med IR-frågor. Fastän IR-rollen ställer stora krav på

Location Specific Advantages (LSAs) kan ses som lokala, immateriella tillgångar som finns på en viss plats i form av exempelvis billig arbetskraft eller en välutvecklad infrastruktur. I FN:s manual för internprissättning från maj 2013 ges både Kina och Indien egna kapitel där de förklarar sin syn på LSAs och hur de anser att multinationella bolag bör ta hänsyn till dessa i sin internprissättning. Location Specific Advantages (LSAs) can be considered as local intangibles in a specific place, as for instance: cheap labour or well-developed infrastructure. Both China and India have their own chapters in the United Nations Practical Manual on Transfer Pricing for Developing Countries from May 2013, where they are able to express their views on LSAs and how multinational enterprises (MNEs) shou

Silvernanopartiklars toxicitet i miljön – har storleken betydelse? Antibakteriella silvernanopartiklar (AgNP) används i en rad olika konsumentprodukter, men toxicitet och miljöeffekter är inte särskilt välförstådda. Frisättning av silverjoner (Ag+) visade sig vara viktigt för toxiska effecter på bakterier. Dock verkar faktorer i det omgiv-ande mediet, t.ex. vatten, också ha stor effekt på beteenBy the investigation of pollution induced community tolerance (PICT), this study aimed at elucidating whether or not ionic silver (Ag+) and silver nanoparticles (AgNP) differ in toxic mode of action. Specifically, bacterial communities in natural water underwent a 6, 7 or 14 day selection for tolerance to Ag+ or citrate-coated 20 nm AgNPs. Bacterial protein synthesis was measured by [3H]-leucine i

This paper uses a dynamic panel-data gravity model to explain the correlations between 40 markets from 1996 to 2010 using four types of market linkages: information capacity, financial integration, economic integration, and similarity in industrial structure. The mechanism of interdependence of developed markets and that of developing markets are heterogeneous: (1) information capacity and industr

Maritime transportation is a significant contributor to SOx, NOx and particle matter emissions, and to a lesser extent, of CO2. Recently new regulations are being enforced in special geographical areas to limit the amount of emissions from the ships. This fact, together with the high fuel prices, is driving the marine industry towards the improvement of the energy efficiency of ships. Although mor

The article documents the case of South Africa's struggle to reconcile racially based poverty, a legacy of apartheid, and attempts to conserve the country's unique and important biodiversity. We present an analysis of KwaDapha, a small village in the iSimangaliso Wetland Park in northern KwaZulu-Natal, a protected area and UNESCO World Heritage Site, in terms of the capability approach. Despite So

Aromatic lactose 2-O-esters were synthesized and used to probe arene-arginine interactions with the galectin family of proteins. They were found to be low mu m inhibitors of galectin-1, -3, and -9N-terminal domain and moderate inhibitors of galectin-7, but not inhibitors of galectin-8N-terminal, which locks an arginine residue close to the critical, esterified lactose 2-O-position. Molecular model

BackgroundPretreatment is an important step in the production of ethanol from lignocellulosic material. Using acetic acid together with steam pretreatment allows the positive effects of an acid catalyst to be retained, while avoiding the negative environmental effects associated with sulphuric acid. Acetic acid is also formed during the pretreatment and hydrolysis of hemicellulose, and is a known

Families living with a person with mental illness can experience distress requiring therapeutic interventions. Web-based mindfulness interventions have shown beneficial health outcomes for both clinical and healthy populations, and may help families cope and overcome barriers that can otherwise hinder a help-seeking process. Aims: To develop and assess outcomes of a web-based mindfulness intervent