I OECD-länderna är 97 % av alla företag små eller medelstora företag. Den vanligaste källan till finansiering för denna typ av företag är banklån. Redovisningsinformationen är den huvudsakliga källan i bankers kreditgivningsprocess, det är också den informationen som är tillgänglig till företagets externa intressenter. Även mjukdata i form av ägarens kompetens och erfarenhet är av vikt vid kreditgivningsprocess för småföretag.Uppsatsens syfte är att undersöka och analysera relationen mellan redovisning, risk och bankernas kreditgivning till småföretag i Sverige samt att belysa kreditgivningsprocessen i olika banker och betona dess skillnader. För att kunna undersöka sambandet har en kvalitativ metod använts i form av intervjuer med företagsrådgivare som arbetar vid de fem största bankerna i Sverige.

People are given better opportunities to participate in polity today. Democratic equality entails that all individuals are equal and therefore they should be included in the process of making the decisions. How can participation be defined and does it mean that having the possibility to participate means that people can influence the process of making the decisions in polity process?This paper focuses on participation and influence in polity and examine the relationship between having the possibility to participate and having the possibility to actually influence polity process on more local level. Therefore I have been examining the citizens? participation and influence in Helsingborg which is my case study.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Opcon Powerbox is a product developed by Opcon together with the underlying company SRM (Svenska Rotor Maskiner) where surplus heat from the industry is used through an Organic Rankine Cycle (ORC)?process to produce electricity. An ORC-process is a thermodynamic circle process in which a refrigerant is used as the working fluid. The refrigerant makes it possible for the circle process to operate at lower temperatures than the conventional Rankine process.In this master?s thesis a data analysis software for the Opcon Powerbox has been developed in which measurement data is retrieved and handled from the Opcon Powerbox.

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.

This study aims to provide a picture of how fathers and mothers are produced in judgments regarding child custody and to investigate if any of the parties is aggrieved because of their gender. The material consists of six legal cases. The study is based on gender theory and social construction. It represents a qualitative method where we have used text analysis. The previous research is contradictory as on one hand it shows that there are different criteria related to the parents' gender when it comes to caring for children in both child welfare investigations and the courts.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

The purpose of this thesis is to compare mass digitization and qualitative digitization, to see how the digitization process and the digitalized material differ. The study emanates from the mass digitization as it is performed at the National Library in Norway, and the qualitative digitization at the Royal Library in Sweden. The method used is document studies combined with mail interviews. The focus is upon the practical operation, to which counts: ?purpose & selection?, ?preparation, image capturing and processing?, ?metadata & text encoding?, ?quality assessment?, ?storage of digital originals and copies? and ?display?.

?A designer rarely works alone?. The first sentence of Jonas Löwgren and Erik Stolterman's chapter on design as a social process made me curious. What if a designer worked alone? What are the actual differences between working on a project alone and as part of a group? How would it influence the creative process? What would be different when coming up with ideas, meeting with clients and setting deadlines? Does the influence of another designer stifle the individual creativity or does it actually nurish it? This paper is written to answer these and other questions as well as take you through the creative process of the production of ?Daddy? - the music video..

Bakgrund: Munnen kan inte ses som separat från resten av kroppen eftersom munhälsan påverkar den generella hälsan. Syfte: Syftet var att belysa betydelsen av användandet av munbedömningsinstrument för vårdpersonalen. Metod: Allmän litteraturstudie. Resultat: Genom en innehållsanalys framkom de två subkategorierna; Ger möjlighet att upptäcka och Tydliggör fortsatt behov av munbedömning. Dessa ledde till kategorin; Munbedömningsinstrumentet ger struktur.

AbstractObjectivePatients with Parkinson?s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction.MethodTen male Parkinson?s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function.    ResultsThe median total SWAL-QOL score was 94% while the mean was 91%.

Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.

ABSTRACTBackground: In all cancer therapies occurs more or less side effects, there one of them are mucositis. Symptoms of mucositis include wound and blister in the oral mucosa and affects 50-80% of children undergoing cancer treatment. Today there is no Swedish tested assessment scale for mucositis.Aim: To describe how teenagers with cancer and parents of children younger than 12 years with cancer perceive issues in a mouth-assessment instruments, Children?s International Mucositis Evaluation Scale (ChIMES), that have recently been translated into Swedish.Method/Design: The study was a quantitative descriptive research design. The participants were teenagers with cancer 12- 18 years (N=15), and parents (N=15) of children younger than 12 years.

Effektiviteten av manualiserad Motivational Interviewing prövades i en experimentell design. Gymnasieelever med hög frånvaro (n=89) blockrandomiserades till antingen två sessioner Motivational Interviewing eller någon av de två kontrollgrupperna, som erhöll validerande samtal respektive ingen intervention. Den beroende variabeln utgjordes av förändring i frånvaro som rapporterades av de deltagande skolorna. Utöver detta användes School Refusal Assessment Scale för att undersöka orsaker till frånvaron. University of Rhode Island Change Assessment användes för att mäta motivation enligt Prochaska och DiClementes förändringsmodell.