Syfte: Med start år 2009 genomförde den svenska regeringen flera åtgärder för att minska de administrativa kostnaderna för företagen, varpå revisionsplikten för mindre aktiebolag upphörde. Finansieringen för de mindre företagen är en viktig fråga för ekonomisk tillväxt i Sverige, och för att kunna utöka verksamheten krävs kapital. Det vanligaste i Sverige är att all expansion sker med lånade pengar. För dessa företag är det av yttersta vikt att kreditprövningen sker med stor aktsamhet för att undvika framtida förluster. Vi ställer oss därför frågande till hur den frivilliga revisionen påverkar företagets möjligheter till lån och i förlängningen den expansion som är viktig ur ett samhällsekonomiskt perspektiv.

The retrospective part of this study evaluates the susceptibility patterns of bacteria isolated from blood in critically ill foals in Sweden. The most commonly obtained bacteria were Actinobacillus spp. (38 %) and Escherichia coli (27 %). Trimethoprim-sulphonamide (TMS) had good efficacy against most gram negative bacteria with the exception of Klebsiella spp. Among 17 Escherichia coli isolates 94 % were susceptible to trimethoprim-sulphonamide whereas all 24 isolates of Actinobacillus spp.

This study investigates how Arabic-speaking students in Sweden use syntax and prepositions in Modern Standard Arabic (MSA), and how their writing is influenced by Swedish grammar and Arabic dialects. The focus is on identifying systematic patterns of cross-linguistic influence and variation between different groups of learners. The data consists of written translations by 30 students in grades 7?9 who receive mother tongue instruction in Arabic. All students translated the same Swedish source text into MSA, and the translations were analysed with attention to syntactic structures and the use of prepositions. The theoretical framework draws on transfer theory, interlanguage theory, and the interdependence hypothesis, complemented by perspectives on multilingualism and diglossia. These frameworks make it possible to capture both external influences from Swedish and Arabic dialects, as well as internal processes of second language development.

This paper deals with a partly new development in the Swedish law system, somewhere in the boundary between political science and jurisprudence. A new instrument -artbrott- has successively become more popular among lawyers and politicians. The new instrument -here translated to classified crimes- signifies that the perpetrator is sentenced to prison even though the seriousness of the crime committed is not in itself serious enough for such a consequence. The reason for this policy stance is to create a prevention against crime of that specific character among the public. The use of this instrument has grown considerably both concerning types of crimes as well as in application.

School can be an effective environment for achieving a more equal health among children and adolescents, since many individuals can be reached by the health promoting work in the school. In the year of 2000 a project in Skåne was started for the development of health promoting schools. The health promoting projects however, have shown to be of short duration. So, as an alternative, the integration of the health in school ought to be tried. The aim of this study is to give examples how health promoting schools can strengthen their profile.

The aim of this qualitative study is to gain a deeper understanding of how young people whoare unemployed or have experienced unemployment, experience the situation and how theyapprehend themselves in relation to unemployment. I performed semi-structured interviewswith five young women and men. Three theoretical perspectives have been used for myanalysis, Marie Jahoda?s deprivation theory, Mikael Nordenmark´s PEN-model and HansBerglund?s action theory.The results show that the majority of the respondents perceive the situation as unemployed asdifficult and stressful. Four out of five have more or less felt depressed or sad.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Rooted in Industrial Ecology (IE) theory, this report evaluates how urban agricultural concepts and techniques, can contribute to improved ecological sustainability within the inner city boundaries of Stockholm. An overarching literary study as well as an interview was carried out, resulting in a qualitative analysis followed by suggestions for practical implementations. A substantial convergence was found between the eco-restructuring objectives of IE and the principal motives for urban agriculture. Consequently, eco-restructuring objectives are found in varying degrees in the presented urban agricultural techniques. Industrial symbioses, permaculture and combinations of urban agricultural techniques are tools which are capable of corresponding adequately to the diversity of urban settings.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

The aim is to design a module for living which is flexible in a bigger context, which could condens the city and to answer the questions: How is it possible to make a livingmodule where the compact living theme works in an everyday situation? How is it possible to make one module which is able to function in several different situations? The process in solving problem has been characterized of trial and error: design a module and learn from the mistakes and take the knowledge to the next module. This is the way I have worked until I found a good solution. As a result I can show an efficient module which has several nice values of space and that is flexible and to some part adjust for a disabled person. It can on several ways condens the city.

The construction industry has demands on energy use in permanent buildings. How much energy that is permitted to use during the time the building is produced has no requirements. The purpose with this study is to learn how far Skanska has come with the work of making the building site more energy efficient.A literature study has been performed in the beginning of the study to survey what energy efficient arrangements that can be applied and how they operate. Using site visits and interviews the situations on the building sites have been studied as well as the energy efficient measure that are in use.Skanska has come a long way with the work of energy efficient building sites and they keep improving. They have improved half of their cabins so they use 50 % less energy.

ResuméCorporate governance och vidhängande problematik har i princip existerat sedan bolagsformer som innebar en separation mellan kapital och makt började användas. I synnerhet har problemen vidhängt aktiebolagen som är den bolagsform som främst representerar den organisationsmodell där makten över kapitalet inte enbart tillkommer dess ägare utan även andra, av kapitalplacerarna utsedda, förvaltare. Denna s.k. principal agent-problematik har flera olika tänkbara lösningar. Uppsatsen behandlar dessa olika sätt att hantera corporate governance.

Syfte: Att bolag inte alltid styrs av sina ägare har varit betydande för marknadsekonomins utveckling. Införandet av aktiebolag sänkte riskerna samtidigt som möjligheterna ökade. I börsnoterade bolag finns ofta ett brett ägande vilket innebär risker vid tillvaratagandet av intressen. Ägare och ledning är sällan den samma och deras intressen skiljer sig ofta åt. För att minska riskerna har många länder infört olika bolagsstyrningskoder.