Background: Evaluation of lameness in horses is traditionally performed by a veterinarian who subjectively evaluates the movements of the horse. Accordingly, lameness diagnosis varies with the veterinarian and circumstances for which the horse is examined. Research within the area has long tried to establish an objective and standardized method for lamenessevaluation in horses. Several methods have been shown to be reliable and are used regularly within research, for example measurement of forces between the hoof and ground, and measurement of movements with high speed cameras or accelerometers. However these methods require considerable preparation, standardization, and expensive equipment as well as produce large amounts of data that are incomprehensible for the clinician.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

Equestrian sports and the interest in horses have existed for hundreds of years. It is only in the last thirty years the technological development have enabled closer studies of equine locomotion. The production of both soft- and hardware that manages to capture and analyze the fast movement of the horse has resulted in a large increase in locomotion research. Even though the interest in horses and the different disciplines they compete in is great, there is a small understanding in how the rider influences the movement of the horse in different types of training. There are several studies available where horses moving freely without the influence of a rider have been studied. What happens with locomotion and ground reaction forces when a rider and equipment are added is not well studied. The objective of this study was to investigate if there are any differences in the ground reaction forces between sitting and rising trot. The study contained seven horses. Six Grand Prix dressage horses and one dressage horse competing at intermediate level.

Risk kan beskrivas som ?sannolikheten att drabbas av skada eller förlust? eller som ?sannolikheten att en händelse ska inträffa?. Begreppet risk saknar emellertid en allmänt accepterad definition. Företagen nämner vilka risker de har i sina årsredovisningar och halvårsrapporter. Problemet är att det finns stora skillnader mellan vilken inställning företagen har till hur utförligt de ska rapportera om sina risker.

Bakgrund och problemformulering: Det är ett problem för mindre-och medelstora företag då redovisningsstandards som redovisningen upprättas enligt har varit onödigt komplicerad utifrån de behov användarna har av redovisningen. Sveriges förenklingsarbete har bland annat kännetecknats av förenklingar för de små-och medelstora företagen. Förenklingsarbetet benämndes K-projektet vilket delvis har till syfte att tillgodose användarnas behov av finansiella rapporter. K2 är det förenklade regelpaket som riktar sig till mindre företag såsom mindre aktiebolag där banker är en av de primära användarna av deras finansiella rapporter. Då K2 medför förenklingar, schabloniseringar och en mindre rapporteringsskyldighet får detta konsekvenser för bankerna eftersom de efterfrågar mycket information vid en kreditbedömning av ett företag för att fatta välgrundat beslut.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information Asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.