The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Abstract Co-operation difficulties in the work place can be a problem serious enough. Co-operation difficulties can occur between employee and employer, as well as employees among themselves. Irrespective of between which individuals the co-operation difficulties occur, it will have negative consequences. These can consist of, for example that individuals might suffer mentally, inproductivity and also an unwished economic disadvantage for the employer. From the employers? side it is pointed out that it is important with employees who are possible to co-operate with in a satisfactory way.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

In today?s horse keeping, there is an increasing awareness of the importance of movement and activity for the horses comfort and tenability, while tradition has it that horses should be kept in boxes and small paddocks. In order to develop housing systems that fulfils and optimizes the horses needs regarding movement and activity, we need to know more about factors that influence the activity patterns of horses. A first step is to be able to record and analyze the gaits in horses with an automated system. This could be done by use of accelerometer data.In this pilot study, existing accelerometer technique was used to characterize the different gaits in horses (walk, trot and canter) by studying how their respective signal patterns differ and how this is influenced by the size of the horse.The accelerometers being used in this study measures the movement in three different spaces; horizontal, lateral and vertical.

This master?s thesis investigates how six Swedish public libraries integrate equality aspects in their user oriented activity. The theoretical starting point for the study is that Sweden is a part of a gender system characterized by gender separation and male superiority, as described by the Swedish historian Yvonne Hirdman and theories that argue that femininity and masculinity are social constructions. Another starting point is that the library sphere cannot be separated from the gender inequality in society. Since the library is part of a gender system that value individuals who are seen as males and separates men and women, some of the library users may be neglected.

The aim of this thesis is to create an understanding of nurses' information practices. To be able to search, find, use and critically evaluate information is important, not just during studies, but also in professional life. This study is intended to deepen our understanding of nurses ' information literacy in a workplace context.The main questions are: What information do nurses need on a daily basis and how do they experience information activities? What factors determine the sources they use? Do information practices vary in the workplace? Do nurses? professional experiences impact on their information practices? Nine nurses were interviewed using semi-structured interviews. The interviews have been analysed through a hermeneutic approach.

Aim: To describe perceptions about written and verbal information regarding diet and physical activity in women with breast cancer and to study possible differences between ages and perception. Method: A cross-sectional study was conducted and consisted of 57 women with breast cancer stages I-III who started adjuvant chemotherapy within a year (2007-2008). A questionnaire, regarding their perceptions about the written and verbal information they had received about diet and physical activity, was responded to three months following treatment completion. Between 67-93 % of the participants responded to the questions. The answers was analyzed with descriptive statistics and Mann Whitney U-test.

The activity of interest groups in the political process of the European Union has given rise to a broad debate concerning the effect on European democracy these groups have. As relatively powerful political actors, the question of these groups? views on the EU and how the union should be is an important one. The status of these groups owns democratic representation also affects the democratic status of the EU. Being based on a number of theories, this study adopts an ideology analysis for the purpose of testing these theories on two cases ? the Swedish environmental organizations World Wide Fund for Nature and The Swedish Society for Nature Conservation.

Det här kandidatarbetet undersöker hur Physically based rendering kan påverkar en 3D-grafikers arbete. Målet är att skapa förståelse kring physically based rendering och hur denna tekniken kan komma att påverkar en 3D-grafikers arbete. För att undersöka problemområdet skapades en virtuell miljö i 3D med hjälp av physically based rendering. Arbetsupplevelsen jämfördes senare med det tidigare arbetssättet. Undersökningen beskriver tidigare arbetsätt och hur arbetet har ändrats med physically based rendering.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The mental health has during the recent years decreased among Swedish adolescents while theinternet has become a common tool for communication between people. Aim: The overall aim is toidentify the relationship between internet use among adolescents and their mental health. Method:A literature based study within a defined research field. Result: The scientific hypotheses whichexist is based on whether social capital increase or decrease due to internet use. The healthoutcome is positively affected by internet communication, especially for boys and socially anxiousadolescents.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

The following study explores the relation between psychosocial work environment and individual health. The purpose is to examine how female employees in the occupational health sector experience their own psychosocial work environment, focusing on different influencing factors in both the workplace and their private life regarding the employees own health. The study applies a hermeneutic approach in which qualitative interviews constitute the empirical data. Previous research on this particular subject has focused on the following themes: the combination of work-family life, demand/control model and flexibility in the workplace in relation to health and stress. The theoretical framework used in this study integrates relevant concepts, specifically SOC, poor leadership and flexibility.

The aim for this paper is to investigate how a limited number of youth recreation leaders and leisure-time pedagogues view their vocational competence, which kind of power the persons in the essay experience to have in their workplace and which kind of status they experience that they have in comparison with other occupational groups in their schools. The final aim of the paper is to find out how teachers interact with youth recreation leaders and leisure-time pedagogues when it comes to their vocational competence. My questions are:How do a group of youth recreation leaders and leisure-time pedagogues view their professional assignments?How does a group of youth recreation leaders and leisure-time pedagogues view their power in their workplace in comparison with other occupational groups?How do a limited number of youth recreation leaders and leisure-time pedagogues view their status in relation to teachers, other occupational-groups and parents? Which role have my respondents been assigned by their team and why do they think they have gotten that role?To answer these questions I have used a qualitative method which includes four in depth interviews. The overall theoretical perspectives are symbolic interactionism and social constructivism.

Several studies have investigated the relationship between different measures of innovative activity, such as patent statistics and R&D expenditures and some have looked deeper into the differences between large and small firms regarding number of patents issued per employee or per R&D dollar. In this paper, the objective is to find out if there are any indications of a barrier to entry (due to economical factors, lack of knowledge etc) for small firms to get into the field of patent handling. The approach is to first set up a hypothesis based on some simple assumptions about how firms would make decisions about whether to apply for a patent or not and thereafter use econometric methods in an empirical investigation. The data used for this study are figures on number of employees, number of patents granted and R&D expenditures for the Swedish firms in the pulp and paper industry. The main conclusion is that, based on the analysis of the data from this rather limited group of firms, no such barrier can be seen..