The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

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%.

Since Internet has become a more important and more certain source of information the user require greater and more demands than ever before on the layout and function of different web pages. When search engines gives us the opportunity to millions of hits in just a fraction of a second it?s essential to optimize the structure and architecture, which forms the foundations of all the content. In a time when a company?s digital footprint plays an important role for the costumer and the transmitter it?s of utmost importance to have a steady, well-structured foundation to build new platforms of information on.But how do you manage to build a good foundation? Some of the most important key elements in Information architecture are Organizing, Navigation, Search and Labeling.The aim of this study was to create guidelines for a user-friendlier interface, by analyzing the principals and gathered data.

I mars 2008 stod en statlig offentlig utredning klar med förslaget att avskaffa revisionsplikten för alla små och medelstora aktiebolag, detta för att främja det svenska företagandet. Revisionen innebär sedan länge en kvalitetsstämpel vid arbetet med krediter och ett avskaffande skulle kunna innebära ändrade förutsättningar vid kreditgivningen. Den svenska bankmarknaden består till stor del av de fyra storbankerna; Swedbank, Handelsbanken, Nordea och SEB. Dessa bankers inställning till förslaget har studerats i ett flertal uppsatser och rapporter. I denna uppsats genomförs därför tre personliga intervjuer med Sverigefilialer till utländska banker; Fortis Bank, DnB NOR Bank och Upplandsbanken (provinsbank inom Danske Bank) och två personliga intervjuer med fristående sparbanker; Sala Sparbank och Sparbanken i Enköping. Revisionens betydelse idag och hur kreditgivningsprocessen därmed skulle påverkas vid ett avskaffande i de undersökta bankerna, visade sig skifta och tycktes bero på storleken på de företag som utgör bankernas kundkrets.

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

This bachelor thesis is a study and an evaluation of the planning and implementation of the targeted marketing campaign "Småbarnsföräldern" at a public library. The analysis is based on the following questions:? What goals does the library have with the marketing campaign "Småbarnsföräldern"?? How has the library chosen to plan and implement the marketing campaign "Småbarnsföräldern" and what role have the users had in this process?? What is the internal result of the library?s marketing campaign ? how did the staff experience the marketing campaign "Småbarnsföräldern"?? What is the external result ? how did the target group, the parents of young children, experience the marketing campaign "Småbarnsföräldern"?The method is based on a case study of a single library with a series of interviews and document analysis. The study reveals that it´s difficult to plan a marketing campaign against a target group. The target group, the parents of young children, didn?t observe the marketing campaign, two informants had noticed the poster but didn?t pay much attention to it.

Evaluation of joint swelling is an important part of the orthopedic examination and can be used to follow a patient?s progress during rehabilitation and therapy. Usually a swelling is assessed by palpating the joint but a more objective, but still easy to use, method would be preferable.This study seeks to increase the knowledge in veterinary rehabilitation by validating four different measurement tools (three recognized and one novel) for the assessment of elbow joint swelling: palpation, tape measure (circumference and figure eight measurement), slide caliper (craniocaudal and mediolateral positioning) and tonometer. This was achieved by calculating the inter- and intra-rater reliability and correlating the results from the different measurements with each other.The methods with best inter- and intra-rater reliability as well as good correlation among themselves were shown to be slide caliper with craniocaudal positioning, circumference and figure eight. Additional studies, with a larger and more diverse material, ought to investigate these methods further..

Cardiac troponin I (cTnI) is considered a specific and a sensitive biomarker of cardiac disease, and due to a high inter-species sequence homology; human cTnI assays can often be used in veterinary medicine. The main aim of this study was to perform an initial evaluation of a human cTnI test, the Meritas Troponin I test, for measurement of equine plasma cTnI, in order to investigate whether the test could be a possible subject for a more comprehensive validation. The hypothesis was that the test could measure equine cTnI, as there is a good homology between equine cTnI and human cTnI. The evaluation included a dilution parallelism, an intra-assay precision study and measurement of plasma cTnI healthy horses. In the dilution parallelism and the intra-assay precision study, equine plasma with previously established high cTnI concentration, according to another cTnI assay, was used. In addition, cTnI concentration was measured in plasma, collected from 19 horses, without signs of disease at physical and ECG examinations. The obtained curve in the dilution parallelism was linear, indicating that the Meritas Troponin I test can be used to measure different concentrations of equine cTnI in plasma.

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.

The purpose of this master thesis is to evaluate how internal vehicle information inScania buses and trucks can be used for evaluation of driver performance regardingfuel economy, vehicle wear, traffic safety, emissions and cargo damage. To someextent it was examined whether this information could be used for training the driverto a better driving style. In addition, a prototype for such a system was developed.By first defining what distinguishes a talented driver and how he/she differs from apoor driver, followed by a study of the internal vehicle communication, a system thatin real-time gathers and interprets vehicle data could be developed.The resulting system can with reasonably high reliability detect a number of trafficevents (such as braking, lane changing or hilltops). At each such event, the driver?sbehaviour can be evaluated.

This is a thesis report from SLU in Skinnskatteberg, the Swedish university of agricultural sciences. This study is an evaluation of a course in attitudes and behavior for participants of the ETT- project led by Skogforsk, the forestry research institute of Sweden. They do research for the benefit of Swedish forestry. The ETT-project is a project where there are both 74 tons ST-trucks and 90 tons ETT-trucks in test on the public roads. This study is concentrated on the ST-trucks and their drivers, company owners and logistics managers. The evaluation is done by interviews with the various participants.

The present study investigated free narratives in 72 children between 3;11 and 9;0 years. Participants were recruited from a multilingual environment in eastern Gothenburg. The children were instructed to make up their own stories after being provided with openings, ?Story stems?. The stories were then transcribed and analyzed on micro- and macro level and narrative evaluation.