There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

The aim of this study is to examine present forms of interaction between Child Welfare Clinics (Barnavårdscentraler, BVC), and libraries. The study departs from the user?s perspective, i.e. how the parents evaluate the information they are given about the library and its resources to provide information they want in their present and new situation. In two local communities the survey looks into how parents of babies are informed about the library in meetings arranged as part of the information and support program provided by BVC.

The Swedish winters 2009/10 and 2010/11 were rich in snow and many roofs collapsed, mainly largespan frames. Investigations were made and the amount of snow was not the primary cause, insteadthere were several other causes. One of these was that in some cases roofs were shoveled in anunfavorable manner which affected the load patterns negatively, so causing the roofs to collapse.Most people lack the knowledge of how shoveling will affect the roof. Had there been an increasedunderstanding regarding shoveling, some roofs could have been prevented from collapsing.Through both qualitative and quantitative research in the form of interviews and calculations thetheoretically best ways to shovel a selection of roof types is presented in the report. The roofstructures covered are 3-compartment, continuous and Gerberspliced metal roof decks.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

To the world you may be one person, but to one person you may be the worldThese words sum up my account of social worker expertise. How does one become skillful?a master?in the profession? I answer this question by exploring how social worker proficiency can be developed and grow with the help and support of supervisors, clients and colleagues. Development through professional supervision and in the encounter with clients is an essential part of the work. I also discuss what it means to be new in the field (a novice) in relation to being experienced (a master).

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Grus i maskineriet ? en fallstudie om förbättringspotentialVäxeln AB, a company that provide sales, service and repair of industry gears, has contacted the authors of the essay and asked us to investigate in which areas of the company that has improvement potential. Persistent improvement is a recurring and up-to-date issue that many business leaders not put enough resources on. A big problem in many companies is the issue that there is no comprehensive view and therefore some of the workers tend to not follow the routines that are required for the whole system to work.The goal with the essay is to give Växeln AB advice on to which areas in the company that have improvement potential.We have used a qualitative method with mainly semi-structured interviews which has led to an inductive approach. 13 co-workers that work in different areas of Växeln AB have taken part in the interviews.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.