In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Background: Physical activity is important to sustain your health, but there are also other factors which can influence health. One of them is the degree of sense of coherence. Aim: The main purpose of this study was to examine if there existed a correlation between amount of physical activity and degree of sense of coherence (SOC) in adolescents in the northern parts of Sweden. This study also dealt with differences and similarities between and within the whole examination- group and subgroups. Methods: A SOC- questionnaire with 29 items, developed by Antonovsky, was used.

The Roma people have many times, and for a long period of time been described in a negative way, as a group of people unlike every other. Both novels and encyclopedias has been a part of this misleading discourse and therefore contributed to large misunderstandings. Also scholarly research from Sweden, and elsewhere, has featured inaccurate representations of the Roma people and altogether this has created negative attitudes towards Roma people which are still today a considerable problem.However, the last few years positive changes has taken place and today the Roma people is an official minority group in Sweden which, among other things, has led to promising possibilities, especially in schools, for a deeper understanding of the Roma people in the future. Reading Roma literature I believe is an important part of this.Katarina Taikon and Hans Caldaras both consider themselves Roma. They also have in common that they want to give voice for the group of Roma that has lived in Sweden since mid-nineteenth century.

The purpose of the study was to examine how TalkingMats® canbe used to support communication in a group of people with aphasia. Fourpeople with aphasia and their group leader participated. Comparison wasmade between group discussion with and without Talking Mats. Theparticipants used one Talking Mat each. The group discussions werevideotaped and analysed.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

AbstractBackgroundParkinson?s disease is a chronically not curable progressive disease that leads to different degrees of disability. Controlled studies on how patient education influences subjective health in Parkinson?s disease are lacking.AimThe aim of this study was to examine the influence patient education had on drug requirements and on subjective health status of persons with Parkinson?s disease.MethodologyA short form of Health Survey, SF-12, was used to measure perceived health. SF-12 was administered before and one month after patient education (intervention group; n= 48), and in waiting list control (n= 48).

Hotellbranschen a?r en bransch som sta?ndigt expanderar. A?ven om bela?ggningsgraden pa? hotellen inte o?kar avseva?rt va?xer antalet o?vernattningar pa? hotell vilket tyder pa? en o?kad konkurrensbild pa? marknaden. Samtidigt fokuserar tja?nstefo?retagen alltmer pa? fo?retagets personalresurser och att kunna erbjuda na?got uto?ver ka?rntja?nsten fo?r att differentiera fo?retagets position pa? marknaden.

Rabbits carry a high risk of anesthesia related death. This study was part of a project to develop a form of total intravenous anesthesia (TIVA) with minimal effects on cardiac, respiratory and metabolic parameters. In the study, TIVA with sufentanil and midazolam (group TIVA, n=9) was compared with inhalation anesthesia with sevoflurane (group SEVO, n=9) in female rabbits undergoing surgery (ovariehysterectomi). All rabbits were pre-medicated with medetomidin and carprofen before anesthesia induction. Anesthesia was induced with TIVA (2.3 ?g/ ml sufentanil, 0.45 mg/ ml midazolam) at a rate of 4 ml/ kg/ h and the mean induction dose was 0.4 ?g/ kg of sufentanil and 0.1mg/ kg of midazolam.

Hotellbranschen a?r en bransch som sta?ndigt expanderar. A?ven om bela?ggningsgraden pa? hotellen inte o?kar avseva?rt va?xer antalet o?vernattningar pa? hotell vilket tyder pa? en o?kad konkurrensbild pa? marknaden. Samtidigt fokuserar tja?nstefo?retagen alltmer pa? fo?retagets personalresurser och att kunna erbjuda na?got uto?ver ka?rntja?nsten fo?r att differentiera fo?retagets position pa? marknaden.

The purpose of this study is to discuss various approaches to group work and the importance of different approaches in relation to group work in schools. The study also looks at the results of the children working in different groups and constellations.This study is based on what previous research, literature and the tree teachers say about the subject group work and group divisions. Issues: Is there any kind of group work that always works? Does the structure of the tasks have any effect on the outcome? Is there any good reason to choose the teamwork approach that? The method I chose is a qualitative study with a phenomenological approach to the analysis. Three teachers were interviewed; result is presented in themes and concludes with a brief summary.

Abstract We have chosen to figure out why a majority in a home-help service group in west of Sweden is, or has been sick-listed. The purpose with our work has been to investigate our area to be able to come up with different factors which can have contributed to the high numbers of this particular group. We have worked with qualitative method and conversation-interviews to be able to answer our purpose at the best way. We had separate interviews with the ten employees at their work and these interviews we chose to record with a computer. The result we got were that the group had existed for about four years and since then, they have had several different directors.

Syftet: Målet med studien var att utvädera kliniska intraorala foton som diagnostisk metod för att bedöma tandslitage (attrition, erosion och abrasion) och jämföra dessa bedömningar med kliniska registreringar. Material och metod: Studien genomfördes på Tandvårdskolan i Malmö, där man slumpmässigt valde ut 30 vuxna patienter. Dessa patienter undersöktes med avseende på tandslitage (attrition, erosion och abrasion) och kliniska foton togs. En månad efter kliniska registreringen gjordes en bedömning av de kliniska fotona, utan att ha kännedom om resultatet av de kliniska registreringarna. Båda undersökarna har på samtliga patienter utfört klinisk registrering och fotobedömning oberoende av varandra. Intra- och interobservatör överensstämmelse uppskattades genom Cohen?s Kappa- koefficient. Resultatet: Intraobservatör överensstämmelsen mellan bedömningar av foton och kliniska registreringar var måttligt-till-god med ett P-värde på 0,039-0,046.

The purpose of this thesis was to examine how two different groups use information strategies in their Facebook group activities. A qualitative study was made using interviews and a qualitative observation method. The observation groups consisted of two selected groups on Facebook and I interviewed three chosen participants of each group; a Gatekeeper, a Gateopener and a Lurker. Through the information strategies I examined the selected groups? information environments.