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.

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.

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.

This essay has its background in the work I?ve been conducting organizing and cataloging two personal archives concerning the life and work of two vicars, Johan Axel Björkman and P.A. Björkman. The time span of the papers stretches from 1823 to 1982.The main problems I?ve been confronted with during this work have to do with respecting provenance and original order.

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.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

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 defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority?s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes..

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..

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.