Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker somundersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge ochSverige. Genom att korrelera posterna gross charge-offs och loan loss provisions i denfinansiella rapporten bekräftas redovisningskvalitet utifrån tre olika ägarstrukturer; privatägdbank, sparbank och statligt ägd bank. Datainsamlingen görs genom databasen Bankscope ochden forskningsmetod som används bygger på Altamuro och Beattys (2010) modell. Tidigareforskning är grunden till de hypoteser som studien bygger på.

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

Clarice Lispectors is one of Latin Americas most famous writers, and she wrote a number of books during her lifetime. Her novel Stream of Life (Água viva), which came out in 1973 and was translated into Swedish in 2007, is considered to be one of Lispectors most difficult texts to read. It consists of several fragments put together into one text; however the text has no traditional narrative or structure. It is the flow of moments that moves the text forward, as it is written down by the protagonist in the book.The primary aim of this essay is to examine how the protagonist in Stream of Life through different means, as the moment, the description, the word and the variations, creates an active participation in the formation of its identity. I will discuss the moment and its act of constructing the book?s circular structure, which is of importance.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

This paper examines how teachers and librarians are helping children and young people withdyslexia/reading and writing difficulties. The examination has taken place in a small municipalityin Skaraborg County. Seven teachers in the municipal schools and the chief librarian inthe municipal library have been interviewed as well as an advising county librarian.In the municipal schools the pupils have access to literature in easy language and computerswith programs training reading, writing and spelling. In some schools there are textbooks ontape too. In the municipal library and in the county library disabled readers can loan literatureon tape and literature in easy language.The conclusion of the examination is that children and young people with dyslexia/readingand writing difficulties need all sorts of aids in reading and writing.

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

This paper analyzes Allt, Martina Lowden's novel from 2006, from a media discursive perspective. The theoretical framework consists of Michel Foucault's discourse analysis, Friedrich Kittler's research on hermeneutic reading, and N. Katherine Hayles's studies of pattern?randomness controlled meaning production. Various examples on how communication technology influences the narrator?s act of writing illustrate the medial discourse surrounding the body of Allt.

After W.W. II the Social democratic government wanted to modernize and rationalize the Swedish society. The university system was reformed[INS: :INS] to support growth of industry and science. But the reform did not reach Swedish academic library system and it was not well organized. The aim of this thesis is to analyze the reaction of the Swedish academic libraries to the new era in the framework of ideological criticism.

How do young adult students communicate through their smartphones today? Which applications and features do they choose? What motivates their choices for the various possible situations? In this paper we investigate which communication channels young adult students in Sweden use for private message communication in their smartphones, in what way they use the channels and why they choose specific channels for different types of communication. In Sweden today, there are numerous of different ways of communicate through smartphones. We have interviewed ten Swedish young adult students regarding their use. The results speaks for that SMS has proven to still be used very frequently, even though it has existed for many years and that there are plenty of other ways to communicate through private messages today.

This paper is an account of the inventory I've made of documents in the archive at Museum Gustavianum, Collections storage Husbyborg, relating to the excavations in Asine, Greece, in the 1920s. The aim of this inventory has been to establish which of the documents in the Husbyborg archives that belong to the department of Classical Studies at Uppsala University. Documents belonging to other archives have been found alongside the one mentioned above and those are the Original documentation (loan from Carolina) and the personal archive of Professor Axel W. Persson. The documents have been arranged according to the General Archive Scheme (Allmänna arkivschemat) seeing that the department of Classical Studies already had a series named Documents relating to the departments archeological collections, and the inventory I've made will be incorporated with that.

!is began as a product design challenge, which stipulated broadlythat the designer be ?inspired by a subject?, whose ideas would leaddown a path of product idea evolution. From there, the goals forthe end-product would undergo rigorous revisions, re-de#nitionand re#nement. !e end-product itself would be the result of anentire thinking process.!e subject I have chosen is: Time. I want to challenge and evenalter our conventional sense of time, using principles ofdesign.

More often consumers demand instant dry soup that can be prepared with a water temperature below 100o C, which is currently not possible, because the dry soup becomes too thin when using water with a lower temperature. In this study, various kinds of starch studies were made to optimize the starch used in the existing product to make it more viscous at both high and low temperatures. The result was that one of the two starches present in the existing product was retained by change in quantity as it contributed to important flavor parameters. The second was removed and replaced with a starch that made the product more viscous at lower temperatures. To find out if the new product differed from the existing product a viscosity measurement and a sensory paired preference test were made.

Background: The hurricane in the south of Sweden in January 2005 was the worst storm in Sweden for the last hundred years. The storm named Gudrun has blown down forest that according to estimation is corresponding to one year of cutting down in the entire country.Purpose: The purpose of this thesis is to describe how credit granters act when facing falling forest real estate mortgage and describe if they will make considerations due to the storm in the south of Sweden 2005.Method: With help of a qualitative method, we investigated how the credit granters act when facing falling forest real estate mortgage. Interviews were obtained with three credit granters, SEB, Landshypotek and FöreningsSparbanken in the county of Jönköping and Kronoberg.Conclusion: The conclusion is based upon the empirical study, the analysis and our own reflections and it shows that the credit granters do not change their policy concerning credit granting to forest real estate properties. The policy of the credit granters has proven to be valid even in this extreme situation..