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 investigation has taken starting point in the Swedish school history by a look back at the last three curricula and its rating system in order to see the differences and similarities between them. Furthermore, the focus was on the implementation of lgr11 and how it has worked out both on the national and local levels, with the help of, among other things Imsens "five faces of the curriculum" and Lipsky theories of grassroots bureaucrats. The aim of the study was to investigate teachers' perceptions of differences in teaching and assessment in grades 7-9, during the changeover from Lpo94 both on lgr11.The questions developed for this purpose was: How do teachers say that their teaching changed in conjunction with curriculum change? Has there been a refocusing about the concept of knowledge in the curriculum shift, and if so, how?How the assessment and grading did change with the curriculum change?Data collection has been made using a quantitative survey with qualitative elements. The survey consisted of 10 questions that everyone faces the transition to lgr11.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Introduction: Men who have sex with men (MSM) is a vulnerable group with regard to HIVbecause of biological factors, lifestyle, discrimination and, in some parts of the world,criminalization. From a public health perspective it is important to include MSM in order to securea high-quality HIV prevention but also to safeguard human rights (HR) for this group. However, itis only recently that the Swedish development cooperation agencies have begun to integrate MSMin HIV prevention. Objective: To examine how employees of Swedish institutions responsible fordevelopment cooperation manage the vulnerable group MSM when providing support for HIVprevention programs and human rights programs. Topics relate to challenges and strategies tointegrate MSM in HIV prevention, which achievements have been obtained, and how to practicallydeal with the criminalization of the group.

Ever since ABB has begun diecasting their rotors instead of permanent mold casting it,variation in the quality of the cast has arisen. Diecasting is performed in three differentmachines, M1, M2, M3 with 400, 660 respectively 800 tons of die locking pressures.The aim of this thesis is to answer the following questions:What is the ?right? cast quality? How is the right quality achieved?For sizes 160-180 solutions will be proposed that consider eccentricity between thelaminate and the short circuit ring as well as elimination of the thin Al film that appearson the outer periphery of the rotors.Through considering the statistic material the most often diverging rotor type has beenidentified and one of the actual rotors has been sent to a laboratory to be analyzed inorder to establish the current defects. The result of the analysis shows that there areplenty of gas- and oxide-porosity.It has been proved that every time the dies temperature decreased below 120°C thecontent of gas porosity increased. It is due to rapid solidification of metal that flowsthrough the ?cold? laminate.It has confirmed that enhanced porosity in squirrel cage causes high impedance in therotors.

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This examination project focuses on the pupils and teachers experience of written assessments and grades.  To highlight the significance of assessments and grades we will present the background to the development of the current educational view of knowledge, assessment and marking models.  Today?s current laws and policies are described as is a proposal for a future law and grading scheme.The project is based on literature we have read and the empirical material is derived from interviews with eight students and two teachers. Four of the students are eleven years old, the other four are between seventeen and nineteen. The teachers teach years four and five. Each sex is equally represented.  The interview questions are based on the students memories and personal development discussions in which the written assessments were presented.

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

The evaluation and assessment of a pupil?s knowledge is today an important part of a teachers work. The function of the evaluations for younger pupils (grades 1-3) has assumed a more prominent role in the school system due to the introduction of written assessments as well as national testing in grade 3. One of the purposes of this research has been to find out the teacher?s opinions of the written assessment in grade 3.

Hylocomium splendens (Glittering wood-moss) is a common species in the Nordic countries and can be found in many different types of boreal forests. It usually forms dense moss carpets on the forest floor. The shoots grow in segments and new segments form annually on the previous years growth. The size of the segments is probably regulated in a high extent by local micro environmental conditions. Previous experiments suggest increased growth of H.

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.

The companies? managements acknowledge personal relations and trust, through good communication and predefined responsibilities and goals, as key factors to succeed in strategic alliance. These factors did not always exist according to the employees? involved. This research, in contrast, suggests that these factors are subordinate to the correlation between the company?s vision and the alliance objectives, hence level of priority, which indicates that management has hidden motives for entering the strategic alliance.

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues surrounding the student?s day-to-day life with a focus on the classroom.