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.

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 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.

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.

AbstractThis is a study of present day dogs with the purpose to establish a method to investigate archaeological dogs and determine their use in the past. The study has focused on measurements of five bone elements, scapula, humerus, radius, ulna and femur. A principal component analysis has been applied in order to decide which measurements to be further used in the analysis. Different proportions have been calculated on these measurements.A test to try the method has also been done on bones of a wolf and a dog without known background. The results from the different elements are positive, and they narrow the field down to two dog types of which one is more likely to be true than the other.The final results show that, although over lapses between the four different dog groups; hunting dogs, guard/work dogs, sled dogs and shepherd's dogs exists, it is possible to distinguish different dog usage from the proportions of the bones..

År 2010 avskaffades revisionsplikten för små bolag i Sverige vilket gör att det numera är frivilligt för dessa bolag att ha en revisor. Det är kombinationen av Sveriges låga gränsvärden för undantagande av revisionsplikt, samt avsaknaden på tidigare forskning i en svensk kontext som motiverar denna studie. I denna undersökning, som bygger på ett slumpmässigt urval av 400 svenska små bolag, testas faktorer som i utländska studier tidigare funnits påverka efterfrågan på frivillig revision. Detta görs för att se om samma samband finns i Sverige. Vi förutspår att efterfrågan på revision påverkas av företagets storlek, skuldsättningsgrad, risk och ålder.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Efter revisionspliktens slopande år 2010 har fler förenklingar för småföretag blivit föreslagna angående revision och redovisning. En av dessa är slopandet av de jävsbestämmelser som är relaterade till revision för småföretag, nämligen redovisnings-, medelsförvaltnings- och byråjävet. Förslaget avsåg att förenkla för småföretag samt att öka möjligheterna för revisionsbyråers så kallade kombiuppdrag. Denna debatt har lett till ett lagförslag om ett slopande av dessa jävsregler vilket sedermera blivit avslaget med motiveringen att det skulle äventyra revisionens oberoende. Vi vill med denna studie undersöka vilka positiva och negativa aspekter som ett slopande av redovisningsjävsreglerna skulle resultera i samt vilka som skulle gagnas mest av en sådan förändring. De teorier som används som grund för denna kvalitativa studie är Principal-agent teorin, Oberoende, Legitimitetsteorin samt Intressentmodellen, inom Principal-agent teorin finns en delteori som heter Informationsasymmetrier.

The purpose of this study is to achieve a greater understanding of the perception of the use of Special Educational Needs Coordinators? (SENCOs?) competence in school. The informants of this study are the director of the school district, two principals and six teachers in two schools in a municipality in Sweden. The method used for this study is qualitative interviews, and the results have been analyzed using perspectives on special education. The results show that the director of the school district has one ideal view of SENCOs working close to the principals with supervision of teachers, school development, administrative tasks etc.