Bakgrund: Sedan 1988 har svenska aktiebolag haft en lagstadgad skyldighet att få sina räkenskaper granskade av en kvalificerad revisor, något som snart kommer att förändras. I en pågående utredning presenterades den 3 april 2008 ett förslag om att avskaffa revisionsplikten för 96 procent av de svenska aktiebolagen från och med 1 juli 2010. Bakgrunden till detta är att fördelar för små bolag inte anses uppväga nackdelar av revisionen.Syfte: Syftet med denna uppsats är att beskriva förändringen hos banker i kreditbedömningsprocessen vid ett avskaffande av revisionsplikten och hur dessa förändringar kommer påverka relationen mellan bank och bolag.Referensram och teori: För att analysera det empiriska materialet har intressentteorin, principal-agent teorin och teorin om asymmetrisk information använts varav samtliga är väletablerade och beprövade teorier. Teorin om tillit är en relativt ny teori som även denhar använts i syfte att förklara betydelsen av tillit i näringslivet. I referensramen ges information om revision och dess grundläggande principer samt en beskrivning av banker som kreditgivare och deras kreditgivningsprocess.Metod: För att uppnå syftet har en fallstudie utförts bestående av både en kvalitativ samt en kvantitativ insamlingsmetod.

This essay is about boundaries between, "us and them", in the Swedish culture and immigrant culture in Sweden. The focus is to examine the political interest of the citizens to understand other ethnic cultures who lives in Sweden. One question concerns how the borderlines between different cultures has been painted partly through blogs but also by the media. Is this a result of ignorance or does it depends because of the influence of certain individuals. To find this out, I will study various electronic sources such as blogs, forums and news articles.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.

An analysis of Konstvägen Sju Älvar, an exhibition of modern Nordic sculpture along a road trough the wilderness of Northern Sweden. Konstvägen is a project for public art and contemporary art in northern Sweden. The intention is to see what happens when you exhibit art alongside a road and what function it fills. By comparing the qualities of Konstvägen to the qualities of a monument Konstvägen and it?s exhibitional functions are sought to be understood..

I denna studie där vi granskat rådgivningsmötet på en bank har vi kommit fram till att kundvärdet är en av de viktigaste delarna. Runt kundvärdet sker det en rad olika aktiviteter för att mötet ska bli värdeskapande både för kunden och rådgivaren. Den fysiska miljön och kommunikationen är två viktiga delar som vi anser påverkar kundmötena. Den fysiska miljön är det som kunden ser först och banken bör därför noggrant fundera vad de vill förmedla med den fysiska miljön. För att kommunikationen ska fungera och vara effektiv under ett möte kan det vara bra om det läggs ett större fokus på inventering innan mötet. Detta har tagit oss fram till en modell där kundvärdet är den centrala delen som sedan påverkas av kommunikationen och den fysiska miljön. .

Many dogs in Sweden are put up for adoption at the Swedish buy- and sales site?Blocket?. This because in Sweden, rescue shelters mostly takes in dogs that have been confiscated by the police. The aim of this study was to investigate what kind of dogs that are put up for adoption and why owners put their dog up for adoption and also compare the results with those from other countries. 800 dog advertisements from ?Blocket? were collected in the study between January 31st and April 10th 2012.

The aim of this thesis is to model my artistic practice on an adaptation of Joseph Campbells monomyth and, using this model, investigate challenges of performativity in art (in public spaces). The overall themes are personal, aesthetic and ethical sovereignty and an uncompromising search for a deepening of the artistic practice. More than anything else it is a map and a story of an artist?s expansion out into an artistic field that is little developed in Sweden. It is my hope that this thesis, by using a thoroughly subjective tone, will contribute to the milieu of performative arts in Sweden as well as widen the ?how? regarding the making of a written thesis..

Every year new premises are built in Sweden, and even if they are made as energy efficient as possible, this will not reduce the energy demands, but the rate of the increase of the energy use will be reduced. One type of facility in Sweden that is a major energy user is public baths, and this makes public baths an interesting facility to study more closely. There are around 500 public baths in Sweden and about 75 % of those can be seen as older baths with large need of renovation, and they all require a high level of energy efficiency measures. To show how the energy demand increase or decrease depending on the changes chosen to be made, the simulation application IDA Indoor Climate and Energy was used. Simulations were made and compared for several cases, with two extreme cases as starting points.

We want in this paper, by using participant observation and qualitative interviews, comecloser to an understanding of what meaning a language café might have for the peoplewho go there. Many of the visitors are people who recently moved to Sweden and are inthe middle of a process of learning Swedish. We want to get a further insight into howthey feel about their situation and what the social encounters on the language café mightmean to them. The purpose is to examine how this can have significance for the identitydevelopment of the visitors.The result shows that the language café is an important place for the visitors because itis the only place they can go to in order to practice speaking Swedish, which isimportant for them to find their place in Sweden. The language café also fulfils animportant function of a place where the visitors can receive an understanding of theSwedish society and reflect about it, but also a place for self-reflection to see theopportunities in the situations they find themselves in.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

2012 was the year when the podcast had a breakthrough in Sweden. As media corporatehouses developed, they adopted new forms to mediate journalistic material, whereas the podcasts was one of them. The podcast has had a rather informal reputation in Sweden in contrary to The United States and Great Britain, where it holds a higher sense of prestige and professionalism. It is therefore relevant to investigate what happens when media corporatehouses i Sweden embraces the podcast through themes such as tabloidization, commercialism, convergence and divergence. We chose to investigate the content of the podcast in the tabloid press Aftonbladet, and in the serious press, Dagens Nyheter.

In this report a model was constructed in order to determine how a number of covariates influence the gross domestic product, GDP. The covariates were chosen depending on their expected influence on GDP, for example education and life expectancy. The data used in this report are collected from the World Bank. The model to describe GDP has been calculated using multiple line arregression. In order to reach a reliable final model the number of covariates has been gradually decreased to eliminate insignificant covariates.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

Warmer climate is a driving factor to species expansion northwards. Expansion to new areas can result in escape from natural enemies, resulting in reduced levels of mortality and thereby potentially increasing the rate of expansion. The most important parasitoid species attacking butterfly larvae belong to the families Tachinidae, Ichneumonidae and Braconidae. The aim of this thesis was to investigate parasitism and difference between populations in established area and newly colonized area for the European map butterfly, Araschnia levana, in order to examine if the butterfly has escaped from some natural enemies. In 1982 the first European map butterfly was observed in Sweden and has now established up to middle Småland.

In October 2009, a new decision was made concerning the administration of predators which resulted in a new wolf policy in Sweden. This meant that the wolf population now should be limited to 210 individuals by harvest. The new policy also recognized that the public acceptance of this species must increase and the genetic status improved. In the 17th of December a decision was taken by the Swedish parliament that it should become legal to hunt wolves in Sweden. The wolf hunt resulted in debate on a large scale amongst people, some thought of it as a good decision while others thought it was wrong.