Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The viscosity of air buildings is a hot topic within the construction performers, which the industry feel they have too little knowledge about. This study is mainly aimed against air density in apartment buildings and airflow measurement. The study consists of a theoretical reference, educational visit, interviews and a survey conducted among construction workers at Magistratshagen in Linkoping.Earlier requirement in terms of air leakage through the climate screen was removed and today there are only energy requirement for a dwelling in Boverkets Building Regulations. The difference between a passive and a typical air tight construction is that the passive house have a maximum requirement of 0.3 l /s m2 of air leakage through the building climate screen. The requirement imposed on passive houses is to minimize the supply of power and energy for heating the building.Air tight constructions have heavy demands on the performance and accuracy of everyone involved with the project. The client must specify their requirements and also be prepared to pay for any additional costs. The architect and building planners have to design the building with regard to air tightness. Finally, the construction workers are required to do a careful work in order to get all the connections in the building air tight.The study suggests that an air tight building is a closed system where no forced ventilation exists. There are no reasons not to build too tight as long as there is a functioning ventilation. In this study the authors ask themselves how an air tight building changes over time. No theoretical information has been found on these changes, but the respondents assume that air density decreases with time. The deterioration is mainly assumed to be caused by construction materials changes over time. The study shows that construction workers knowledge of air tight construction is mixed, which they themselves admit in the survey..

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.

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 project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

Horses are grazers with a digestive system that is adapted for a high fiber diet. Forage is a fiber rich feed that includes grass and legumes. A deficiency of forage and an excess of grains may cause gut disturbances and stereotypic behavior. The aim of this literature study was to summarize information on the horse?s capacity to consume forage-only diets with focus on the horse?s need of energy and protein.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.