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..

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

The purpose of this essay was to study which arguments social workers used in the basis of their estimation concerning young people of the age 13-18 given an aid, a contact person (swe. kontaktperson). The purpose was also to describe how the legal paragraph, regarding contact person, is regulated and then compare the arguments made by the social worker with the intentions expressed by the legislator. To answer our purposes we studied the law and the intentions expressed by the legislator, which is the foundation for the legal paragraph that regulates contact person, 3 chap. 6 §.

The integration of the Internet in our society has shaped alot of the things we do in our lives. The Web allows us to achieve certain things directly through our computers, such as reading the paper and paying our bills. But this integration has also lead to another interesting change. Activists have begun to unload their operations onto the Net instead of holding on to the more traditional demonstrations performed in squares. This study aims to look into the world of cyberactivism and examine how cyberactivists experience the way activism has changed as a result of using the Internet.

The aim of this essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

This is a study on individual development plans (IDPs) in pre-school and their relationship with the teaching performed. Skolverket does not mention the IDPs in their steering documents for pre-school, and have in a separate memo discouraged from the use. Yet reports show that many of the pre-schools in Sweden are using IDPs. Teaching in pre-school is expected to be a mixture of care and learning without clear boundaries to the scientific topics pre-school aims to introduce children to. The purpose of this study is to investigate if the use of IDPs affect the teaching in pre-school.

The goal of this thesis work is to enable an existing UHF radar to operate in the VHF band instead. In order to achieve this, new coherent local oscillators are required. Different options are suggested and one of them is implemented and analyzed..

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.

The purpose of this study has been to make an inventory of combustible waste in the region around Norrköping and to investigate the composition of domestic waste, industrial waste and two different types of sludge. The work was performed at the request of Norrköping Miljö & Energi, due to the planning of an incineration plant. The inventory of the waste was performed through inspection of environmental impact reports, from waste disposal plants in a number of local government areas in the region. The quantities were also compared to another inventory, carried out in a different way. The characterisation of the wastes was compared to the fuel specification determined by Norrköping Miljö & Energi.

This study has investigated how urban vegetation can be used in a multifunctional way to support ecosystem services in urban environments. Nacka municipality is in the start-up phase of building what is to become Nacka city. This provides a unique possibility to study and analyse what role the vegetation play in making the city a healthy living environment and how it needs to be adapted in order to be resilient against changing climate conditions and how the effects of those changes can be regulated. The study further investigates how airborne pollution, caused by urbanization processes, can be regulated or reduced by vegetation or species selection. Methods used in this study were a combination of qualitative interviews and literature studies, seeking to answer the questions: Which specific ecosystem functions are needed in the urban environment and which aspects will influence the ecosystems ability to deliver the functions in demand? And which plant species have the right mechanisms needed to deliver those functions? These questions have been studied and analysed in a local based context where the local conditions ands site specific needs of Nacka define criteria for plant selection.

The purpose of this study was to examine the goals, possibilities and rationales that could be found in the discussions concerning the digging of ditches by governmental subsidiaries in order to drain the peat bogs of late nineteenth century Sweden. A further aim was to look at the effect on the landscape on a local level i.e. Släthults moss in Bäckaby parish, Småland in the south eastern part of Sweden. In order to be able to explain the connections between politics and landscape changes in a local population and its deciding bodies, influenced by ideas, science and production, a quadruple helix model developed from a triple helix model by Björn-Ola Linér was used. As a model of environmental history, three step thought was used, borrowed from Donald Worster.

This essay studies the relationship between politicians and municipal chief officers from the point of view of the bureaucracy and its role in democracy and the substance of the chief position. I conducted interviews and observations with politicians and senior officials from the local public administration in Bromölla. The roles of the chief officer and politicians have certain common characteristics which makes it difficult to separate them. Senior officials working full time in contrast to part time politicians give them an advantage in the political process. Budget cut backs both enhance the role of politicians and chief officers in the administrative organisation.

The aim of the study was to gain a deeper understanding of the administrative officials work with assessments in home studies of adoption. To answer the purpose, we chose to focus on the guidelines for administrative official?s assessments in home studies of adoption and what assessment areas that is fundamental to the administrative official?s assessments. The study is structured on the basis of a qualitative approach where we have used semi-structured interviews. We interviewed seven administrative officials in the social services which conducted home studies of adoption.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The integration of the Internet in our society has shaped alot of the things we do in our lives. The Web allows us to achieve certain things directly through our computers, such as reading the paper and paying our bills. But this integration has also lead to another interesting change. Activists have begun to unload their operations onto the Net instead of holding on to the more traditional demonstrations performed in squares. This study aims to look into the world of cyberactivism and examine how cyberactivists experience the way activism has changed as a result of using the Internet.