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.

This essay aims to analyze based on the theory SEB and Nordea´s credit assessment process against small enterprises..

This report aims to describing the work behind the development of a masonry heater.The masonry heater is developed in collaboration with the company Transient Design KB that is a product development company located in Alingsås. The company sees a possibility to cover a market segment where modern technology and design are missing.The report presents those methods and approaches that have been used and gives an overview to how the project has been carried out. It describes how the ideas behind the final results have produced and how they have been developed during the project's time. In the report you can also read about the final concept with its choices of construction and materials.The report is completed with a presentation of a final concept and a ground for possible future production..

This report describes the tactics used by the Swedish Air Force rescue services against crashed military aeroplanes and helicopters. The aim of the report is to study and analyze the tactics used by the different Air Force bases, standards, regulations and equipment. The report also discusses the different work environment problems and hazards around military ARFF. Much of the information gathered for the report comes from interviews with personnel working in and with the military rescue services. The overall conclusion is that the basic conditions for a good ARFF tactic are there, but a lot needs to be improved and optimized..

This report aims at giving you as a reader a basic knowledge in measurement techniques used in the road/land construction and witch instrument and methods that is commonly used. It also tries to shed light on the problem with unfinished or incomplete blueprints, which cause additional work performed by the surveyor. This report is written in collaboration with PEAB Umeå whom has given insight in their work.The goal of this report is to examine what kind of work surveyors has to perform on blueprints delivered by a technical consultant. The reader of this report gets a run-through of the different theoretical measurement techniques used today and a short explanation of different measuring instruments used by surveyors in their day to day work. Computer programs used in the field of construction are briefly explained, and some of the most common file extensions used, for example dwg and Land-xml.The report concludes in a questionnaire that was sent out to surveyors employed by PEAB.

The aim of this study is to describe a group of youths in compulsory care at a SiS institution in the south of Sweden. The study focuses on intelligence (measured with WISC-III) and self-report, i. e. what the youths think of themselves (measured with Jag tycker jag är). Attempts were made to see if background factors (based on information from the standardized ADAD-interview) seem to be coherent with intelligence and/or self-report and if so, what those background factors are.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

iPhone belongs to the group smartphones. It is a type of mobile phones that has a richer interface and allows more advanced preformences, i.e surfing the Internet and handling e-mails. This report outlines the work to develop an iPhoneapplication from idea to released product. The project is a thesis which was commissioned by ICA AB (a major Swedish grocery chain). The report includes how the work has been carried out in practice and theory.

In this report statistics concerning the reliability of sprinkler systems from seven countries has been analysed. The objective of the report has been to determine the reliability of sprinkler systems in Sweden and to present suggestions on measures to increase the reliability. The main conclusion that has been drawn is that the reliability of sprinkler systems in Sweden is 92 percent according to the analysis of Swedish statistics, and that this figure finds support in statistics from other countries. Further results are that the quality of design, installation, maintenance and inspection of sprinkler has to be improved and that the Swedish incident report has to be revised..

This report describes how wavefiles can be recorded with programs written in the C++ language . The report also describes how the recorded sound is handled before it can be analyzed. The report describes the different parts that make a wave file to a wave file and how Windows handle these files. There is always some silence or noise of unknown length that passes through the system before some interesting sound arrives. That silence or nose must not be recorded and therefore some function must be developed that can detect interesting sound or speech.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).

This student report is about canine infectious skin diseases. It is primarily directed at veterinary assistans. The report includes a description of the skin?s structure and immunologic defences. The four types of allergic reactions are described. Different diagnostic techniques are also accounted for. The skin diseases included in the report are: fleas, lice, Sarcoptes scabiei, ringworm, Cheyletiella and leishmaniosis.

This report contains CFD-simulations of cable tray fires in nuclear power plant applications with the CFD-code SMAFS. Furthermore the report evaluates the use of CFD-codes within this kind of problems. The assessment of this report is that there is a tendency towards the good use of CFD-codes but before using it solely more research has to be done on the subject..