In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

Syftet med denna uppsats är att undersöka uppfattningar om risk inom mödrahälsovården. Den behandlar hur barnmorskor och deras patienter uppfattar risk i samband med och runt en graviditet och hur de hanterar denna. En av metoderna för att hantera risk är fosterdiagnostik, vilket syftar till att finna riskgraviditeter. Fokus har främst varit på barnmorskor med frågeställningar kring hur de informerar om risk och fosterdiagnostik, hur de ger råd och hur de uppfattar den inverkan detta har på deras patienter och hur dessa reagerar..

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

Information about the risks involved shall be distributed to the people living in the area nearby to potentially dangerous installation. Swedish law stipulates strict requirements on what information should be supplied, but the law itself does not give any guidance on presentation. The main purpose of the study is to give recommendations on how to improve the information brochures. Within the study, eight people working with risk information have been interviewed and seven different risk information brochures have been studied. Also, a theoretical analysis and a practical experiment were performed using brochures from two municipalities.

This essay aims to analyze based on the theory SEB and Nordea´s credit assessment process against small enterprises..

Värdering till verkligt värde infördes i regelverket 1 januari 2005 i och med införandet av IAS 40. IAS är en förkortning av International Accounting Standards och IAS 40 ger börsnoterade bolag med förvaltningsfastigheter möjlighet att värdera och redovisa dessa fastigheter till historiskt anskaffningsvärde eller verkligt värde. Efter införandet har de flesta börsnoterade bolag valt att redovisa till verkligt värde.För att belysa problematiken med värdering och redovisning till verkligt värde används förvaltningsfastigheter som ett illustrationsexempel. Detta för att se hur kreditinstituten genomför värderingar och hur de påverkas när börsnoterade bolag redovisar till verkligt värde. Syftet med uppsatsen är att utröna om det föreligger några risker när verkligt värde appliceras på förvaltningsfastigheter.Djupintervjuer med tjänstemän på kreditinstitut har genomförts för att bringa klarhet i hur kreditinstituten ser på och hanterar värdering och redovisning till verkligt värde.Kreditinstituten använder sig av värderingsmodeller för att värdera enligt verkligt värde vilket inte är i enlighet med värderingstrappan.

When constructing a road the risk of emission of substances from the used materials to the surrounding environment has to be evaluated. The aim of this study is to present a proposal for how to evaluate the risk of contamination as a result of emission from the materials in a road construction. The study is based on literature studies, an inventory and a questionnaire that examines how experts in governmental agencies, industries and universities evaluate the risk of contamination. The inventory indicates that guidelines for evaluating the risk of emission from secondary materials in a road construction do not exist. The conclusions from the questionnaire are: that there is no common way to evaluate the risk of contamination as a result of emission from materials in the road construction, there is no uniform interpretation of the terms "minor" and "significant" risk of contamination and that the evaluation is subjective.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

This paper is a study how students at a high school in Falun, Sweden, estimates theirperformance in an upcoming math test which is then compared with the actual grade thestudent performed. The students who participated also answered questions related to ?risksituations? to examine whether there is a correlation between how students estimate theirperformance in the context and their risk behavior, and if the students act like economicmodels assume. In agreement with previous studies, the boys in the survey tended to beoverconfident in their performance. The girls in the study were neither over- norunderconfident in her performance and no significant difference in the estimation of one'sperformance between the sexes could be proven.

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.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).