Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

AbstractThis paper aims to examine reading comprehension among Swedish Upper Secondary Schoolstudents who are doing their last school year. My research questions are if the students havesufficient reading comprehension to cope with university studies and higher educationaccording to a comprehension test and if there is a difference between students who studiedSwedish B course or Swedish as a second language B course. Furthermore it involves issuesof differences in results depending on gender and if the second-language students were bornin Sweden or abroad.To get answers to my questions, I let 112 students in my survey carry out the readingcomprehension part of the TISUS test, observed several test sessions, and interviewed 24students who participated in the test. The result shows that most students have difficultieswith the reading comprehension, and probably would find it difficult to study at universitiesor colleges. There are major differences in the results between the Swedish B-students andSwedish as a second language students, but also within these groupings.

Prioritisation of software requirements is a critical part of the development of software. Whichrequirements and in which order they will be developed is one of the main tasks that requirementprioritisation supports.There are different ways that a requirement prioritisation can be used, for example alone or in agroup and with different methods.The purpose of this report is to map out how you can carry out a requirement prioritisation alonewith different types of prioritisation methods and how you solve the problems that can arise whenprioritisting requirements. This is done by documenting the use of three different types of methodsthat can be execute alone. The methods are "100-dollar test", "Ranking" and "Top-tenrequirements".To be able to prioritise requirements, you need to establish which requirements you shall prioritise.The paper retrieves this information by interviewing stakeholders in the system and analysing theresult of the interviews and the execution of the requirement prioritisation.Three problems arose during that work and I present solutions on these problems. The problemswere 1) equivalent requirements when using the "100-dollar test", 2) low differentiation gradebetween the prioritised requirements in the "100-dollar test" and 3) that the requirements that wereprioritised weren't classified before the prioritisation, which leads to inaccuracies in the resultingprioritisation.The solution to the problems that the paper presents is to increase the amount of distributable unitsin the "100-dollar test" to 1000 per requirement, suggestions of classes of the requirements andthe combination of the methods "100-dollar test" and "ranking" to bypass the equivalentrequirements.The report is written in Swedish.Nyckelord: GoTRIS, requirements retrieval, requirements analysis, Viktoria Swedish ICT,requirements prioritisation, requirements, 100-dollar test, ranking, top 10 requirements..

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Construction of an autonomous wind station was a project with the goal of creating a product that could collect wind data from a sensor and then transfer this data to a server wirelessly over the GSM network. The device would be powered by batteries and solar cells and function fully without requiring external power supply. This required that a small computer was constructed and programmed to store and send data at predetermined cycle times and programming of a server that received the sent data. The project also required optimization of power consumption and dimensioning of solar cells and batteries based on this. The construction of this station demanded research both for the selection of hardware and programming software. The computer was based on a microcontroller and a GSM module that sent the data over the 2G network.

The intention is to focus on the implementation of the tablet in preschools and how the intentions around the introduction of the tablet take shape in different preschools. The method is semi structured interviews where the respondents consist of 3 preschool directors and 6 teachers where the preschool directors work. This is a relevant subject to illustrate, as the tablet has become a tool in preschool where it seems to be different opinions about how it should be used. This study aims to understand how the implementation can take form in different preschools, what kind of similarities and differences we can see with the intentions of the tablet and if there is need of clarification on the workings of the tablets in preschools. The results show that the intentions around the introduction of the tablet in preschool look different in the preschools, and the implementation of this new technology starts in a small scale with help of photographing and videotaping.

The purpose of this study was to evaluate if verbal encouragement had any influence on handstrength measurements. Twenty subjects participated in the study, all women between the age of 20 and 62 years. A standardisation of testing conditions and verbal encouragement were designed. Three measurements were conducted during two days using T.K.K 5401 Grip D. First there was a trial set, and then Test 1 (without verbal encouragement) and Test 2 (with verbal encouragement) were conducted.

Modern semiconductor design methods makes it possible to design increasingly complex system-on-a-chips (SOCs). Testing such SOCs becomes highly expensive due to the rapidly increasing test data volumes with longer test times as a result. Several approaches exist to compress the test stimuli and where hardware is added for decompression. This master?s thesis presents a test data compression method based on a modified facsimile code.

Idre Fjäll currently has not full control of how visitors experience their site or if it has good usability. I have helped the company to do a usability test on their website to see how and where any improvements can be made on the page before the winter season 2010. I have also done a survey to investigate how users perceive Idre Fjälls website. Ten people of various ages participated in the survey. All test subjects was recorded with both audio and screen activity during the tests.

This study is focused on some individuals' experience of the concept of culture in their everyday life. Some questions about culture were asked to some persons living in a small village in the isle of Gotland and some persons in the capital of Sweden, Stockholm, in the autumn in 2007 in a field study.The study showed that peopele tend to shape their own life world in the continuous activity in their near surroundings, in the garden and in reading literature and listening to music. There were some differences in the life world depending on where they lived,  in the country side or in town. Urban life has more offers as to popera and theatres but negatively more violence and stress.A study of literature on the ethnological concept of culture is included. The answers of the individuals also led to different topics such as nostalgia, mind, fear, feelings, body and soul which were enlightened by scientist from the respective fields..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Ett av syftena med studien var att undersöka skillnader i Ingenjörsstuderande respektive Anställdas uppfattning om Lantmäteriets image som arbetsgivare. Det andra syftet med studien var att se om det förelåg skillnader i uppfattning av en Ideal arbetsgivares image och Lantmäteriets image som arbetsgivare. Studien genomfördes med stöd av en enkätundersökning med Ingenjörsstuderande och Anställda vid Lantmäteriakademin som deltagare. Totalt deltog 102 personer i studien; 55 Ingenjörsstuderande och 47 Anställda. Mätinstrumentet var Employer Attractiveness Scale (EmpAt).

The purpose of this thesis is to investigate if there are any differences regarding syntactic complexity in written language between persons with (phonologically based) reading and writing difficulties and a control group. Earlier research has pointed to such a difference, indicating that texts written by subjects with reading and writing difficulties display a lower grade of syntactic complexity than text written by control groups.Two texts each from 48 subjects (24 from each category) were collected. The subjects were divided in two age groups, one consisting of 15-year-olds and the other of university students (adults in various ages). The subjects were selected through a word decoding test and a spelling test, where the lowest performing formed the group of reading and writing difficulties and the highest performing formed the control groups. All subjects had Swedish as their mother tongue.The syntactic aspects studied were number of words per syntactic sentence (Sw.

This thesis intended to examine how small enterprises within the retail industry work with brand building of their corporate name. More specifically it intended to examine how they do to choose corporate name and corporate logotype, and how they work to create a desired corporate image. A case-study was performed with three case-companies from different industries. The method was deductive as the empirics were brought in with starting-point in the theoretical frame of reference. The study showed that there are differences in the way small enterprises within the retail industry work with the brand-building of their corporate name.

There are two species of potato cyst nematode (PCN), the yellow, Globodera rostochiensis, and the white, Globodera pallida. Each of them can appear in different pathotypes. These are separated by testing the nematode ability to multiply on a number of potato cultivars with different resistance properties. The aim of this project was to examine the virulence of Swedish and foreign PCN populations and to compare two test methods. Biotests are today the only available tests used to study virulence.