Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.

The demand for renewable energy is increasing in Sweden. This consequently increases the pressure for and willingness to pay for forest fuels. One method to extract forest fuel from suitable commercial thinnings is the "long top method? (LT-method). With this method saw logs and non-delimbed tops are recovered, i.e.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: ?What nutrition therapy has the best outcome on growth in preterm children and/or children born with low birth weight??Author: Josefine Nyström and Rebecca HammarSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2013Background: There is a number of reasons why a child is born preterm and with a low birth weight, for instance if the mother is underweight, smoking or exposed for malaria. The negative consequences of being born preterm or with a low birth weigth are many, both on long and short term. According to the WHO preterm birth is the most common direct cause of infant mortality. By providing the right measures in time when it comes to nutrition the mortality can be reduced considerably.Objective: To examine and summarise the scientific ground when it comes to the best nutrition therapy for preterm children and children born with a low birth weight.Search strategy: A systematic literature search was done in the databases Pubmed, Cohrane and Scopus.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

Mindre företag är viktiga för den samhällsekonomiska utvecklingen och för skapandet av nyaarbetstillfällen. Lån har visat sig vara en viktig finansieringskälla för dessa företag, men pågrund av informationsasymmetri och högre operationella kostnader har tillgången tillkonkurrenskraftig lånefinansiering framhållits vara problematisk. Den externa redovisningenkan användas för att minska informationsasymmetri och reducera detta problem.Redovisningskvalitet, upplevd revisionskvalitet och revisionens utfall utgör delar av denexterna redovisningen, vilka i tidigare studier visat sig påverka företags kostnad för lånatkapital. Svenska privata mindre företag är en grupp av företag som tidigare inte behandlats idetta avseende och syftet med denna studie är att undersöka hur dessa företags kostnad förlånat kapital påverkas av redovisningskvalitet, upplevd revisionskvalitet och revisionensutfall. Med hjälp av årsredovisningar från ett stickprov om 395 slumpvis utvalda företag ochen regressionsanalys besvaras studiens problemformulering.

Suspensory ligament injuries are a common cause of lameness among sport horses. These injuries are expensive due to slow healing, extensive convalescence and high risk of recurrence. The prognosis has been reported to be everything from good to guarded depending on the size of the lesion and the location within the suspensory ligament. The purpose of this study was to determine how different factors such as age, use, and location of the lesion are associated with the final outcome after a suspensory ligament injury. Material: Hospital records of 27 horses treated for suspensory ligament injuries at SLU equine hospital in Skara, Sweden, between January 2002 and July 2003 were examined retrospectively.

Septic tenosynovitis involving the digital sheath is a relatively common problem in the horse and the prognosis has been considered as poor. However, there are only few studies confirming this. The purpose of this study is to increase the knowledge about the prognosis for septic tenosynovitis in the digital sheath. The literature indicates that half or a bit more than half of the treated horses will return to previous use. The recommended treatment is debridement of the wound, lavage and sometimes application of drains and broadspectrum antibiotics. The prognosis is considered as worse when the infection is established.

Sahlgrenska Academy at University of Gothenburg Department of Internal Medicine and Clinical NutritionAbstractTitle: Can probiotics prevent atopic dermatitis in children with high risk?Author: Laura Pienihäkkinen and Max OlinSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012Background Allergic disease is today common, this including atopic dermatitis, which is the most common inflammatory skin disease in the world. Heredity has been shown to play a major role in the development of this disease. It is therefore of high interest for both the individual and society to find effective methods for preventing atopic dermatitis in individuals with high risk profile. Probiotics are beneficial for the bacterial profile in the intestine and it is therefore of interest to study if they through their anti-inflammatory effect could prevent atopic dermatitis.Objective The aim was to study whether administration of probiotics to the mother and the child (directly or via breast milk) could prevent atopic dermatitis in children with high risk profile (at least one first degree relative with a diagnosed allergic disease).Search strategy A systematic literature search was done in databases PubMed and Scopus with search terms maternal, prenatal, probiotics, allergy, atopic dermatitis, prevention, and children.Selection criteria Randomized, controlled human studies and original articles in English were included.

There are several competing views on how to best utilize air power. Following his quantitative study of air power, Robert Pape developed a theory which focuses on undermining the target state's military strategy. According to Pape it is possible to explain the outcome as a result of military vulnerability. This essay seeks to determine if Pape's theory can predict the outcome of Operation Unified Protector. By using a mixed methods approach on four hypotheses, it will be determined if the operation was a successful case of coercion, if NATO acted according to Pape's model and whether this achieved the desired effects or not. The results reveal that the theory could not successfully predict the outcome of the conflict.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

The purpose of this study is to investigate university students, studying social work, attitudes against the drug policies, zero tolerance and harm reduction. This was done by quantitative survey utilizing questioners targeting students in semester one to four at Stockholm University, Department of Social Work. The study included 295 students responding to the questioners. The results have been analyzed utilizing theories regarding attitudes and their influence of different social aspects; social influences, social norms and conformity. The result of this study shows that the students prefer the drug policy of harm reduction over zero tolerance.