SammanfattningTitel: Redovisningsinformationens betydelse vid kreditbedömning av små och medelstora företag.Nivå: C-uppsats i företagsekonomi.Författare: Annelie Engström och Christian Mattsson.Handledare: Ann W Dörner.Datum: Juni 2012.Syfte: Syftet med denna studie är att undersöka hur kreditgivare använder sig av redovisningsinformation vid kreditbedömningen av små och medelstora företag.Forskningsfrågorna är:Stämmer redovisningsinformationen överens med kreditgivarnas behov av information vid kreditbedömning av små och medelstora företag? Vilka delar av redovisningsinformationen är viktiga vid en kreditbedömning av små och medelstora företag? Metod: I denna studie används en mixad metod vilket innebär att en kvantitativ metod används vid insamling av data och en kvalitativ metod vid analyseringen av data. Empirisk data har samlats in med strukturerade frågeformulär med fasta svarsalternativ som skickats ut till respondenterna. Sekundärdata har sökts fram ur relevant litteratur, artiklar och tidigare undersökningar.Resultat och Slutsats: De flesta kreditgivare är nöjda med den information som ges. Balans- och resultaträkning är de viktigaste rapporterna vid en kreditbedömning.

Corporate Social ResponsibilityThis thesis intends to exam the strategic use of Corporate Social Responsibility within fifthteen different companies, classified/divided into three various industries. The aim is to compare the three different industries, to look for disparities and similarities in their use of CSR. The disseration looks into both variance and resemblance in the use of Corporate Social Responsibility between the companies within the same branch of trade and between the industries.The industries of intrestThe three industries that the study has focus on is consumer, manufacturing and service related industries. Where the consumer industry is classified as companies with direct sales towards private consumers, the physical citizen. The manufacturing industry is classified as companies that manufacture products but that does´nt sell their products directly to the regular consumer.

ABSTRACT This study is an exam work at the Department of Ecology at the Swedish Agricultural University, Ultuna, Uppsala. The field work was performed in the counties of Uppsala and Västmanland. Grassland areas, exposed to annual mowing, are known to host a variety of rare and red-listed vascular species. The area of these grassland are, however, decreasing in the landscape due to modern farming. The fact that roadside verges maintain regular mowing has proven to be a successful concept for many rare vascular plant species in this habitat. Vascular plants along roadside verges at the State road network were inventoried due to a government mandate during 1995 and 1996. As a result ?Species rich roadsides? were pointed out.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

pelago. There is an old inn that is located on the island that has become a very popular attraction in the last couple of years. The inn has both a well-known restaurant as well as conference facilities that are used by tourists as well as the people of Stockholm over the summer months. The inn was built 1908 and has since remained in the same condition.make islands in the archipelago more environmentally friendly and promote sustainability. One of their project islands is Grinda.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Skärgårdsstiftelsen, which is responsible for several of the archipelago islands in Stockholm, has chosen to explore the possibilities for more sustainable heating systems in buildings on the islands in collaboration with KTH. A reduction of energy use and improving the efficiency of existing heating systems are included as part of the environmental work. This report studies the island of Grinda, which is located outside the area of Vaxholm in Stockholm. The study area consists of a guesthouse consisting of a restaurant as well as conference facilities and four neighboring cottages used for overnighting. The cottages now run solely on direct electricity, both for heating and hot water.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

In Sweden exist a Swedish institute for children?s book which is a national information center. They have an annual "Book tasting" where they present statistics and trends from the latest publications of literature for youth and children.In their ?book tasting?? from 2010 a number of picture books had, as they say, children who descend from non-Swedish culture (Swedish institute for children?s book, 2010). The aim of this thesis is to investigate how the ethnical diversity describes in these picture books from 2010. To understand how the ethnical diversity describes in these books I had two questions which helped me in my research.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Can peppermint oil relieve the symptoms of IBS?A systematic reviewAuthor: Caroline Månsson and Linn RamströmSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2013___________________________________________________________________________Background: An estimated 7-10% of the world population suffers from Irritable BowelSyndrome (IBS), a disease that greatly affects the daily life and the quality of life of the afflicted.The total annual health care cost of IBS is around 1280 billion Swedish crowns. IBS ischaracterized by abdominal pain/discomfort in combination with diarrhoea, constipation, or acombination of these. The etiology is unknown but it is believed that there are several factors thatcome into play. The disease cannot be cured, but there are ways to alleviate the symptomsthrough a variety of medicinal preparations and dietary treatment.

The purpose of this study is to compare the contents, editorials and front covers of Sweden?s oldest girl?s magazine Veckorevyn during two different years, in which the magazine had two very different chief editors.In the year 2000, Emma Hamberg got the job as editor-in-chief for Veckorevyn, with a vision of changing the way the magazine represented young females. She wanted to add a more feminist viewpoint to the magazine, since she felt that Veckorevyn didn?t live up to its claim of being ?a girl?s best friend?. Six years later, the famous Swedish fashion editor Ebba von Sydow became editor-in-chief for Veckorevyn, with the intention of making the magazine better, smarter and more fun for young girls.

Pomace is the solid remains (i.e. stems, pulp, seeds, and skins) after pressing for juice. The annual production of apple pomace is 593 000 ton worldwide. Its field of application depends on local conditions. In order to investigate the field of application of apple pomace in the Southern Sweden, six persons on companies with production of apple juice were interviewed.

Productivity of Norway spruce (Picea abies) and Scots pine (Pinus sylvestris) was studied on 12 sites in coastal areas of northern Sweden. On each site, sample plots were placed in adjacent Norway spruce and Scots pine stands with similar ages in between. Basal area, tree height, Site Index, volume production, simulated maximum mean annual increment (MAImax) and tree vitality were compared for the two species. Average basal area at the time of measurement was 30.4% larger for Scots pine stands than for Norway spruce stands. The difference between the two species in basal area increment during the last 10 years was related to stand age.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil.