Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

The reason for performing an Environmental Impact Assessment (EIA) is to incorporate environmental concern in different kinds of plans and projects. The purpose of such an assessment is to identify and describe direct, indirect and cumulative environmental impacts.Geographical Information System (GIS) is a tool that can be used to combine spatial extension of both sensitive areas and different environmental impacts in a quick and easy way. Because of that, descriptions of environmental impacts and motivation of different standpoints on a specific issue can be more correct and easier to make if GIS is used as a tool.Hence, GIS can contribute to improve the quality of Environmental Impact Assessments. If the benefits of using GIS are to out weight the costs, geographical information of satisfactory detail, actuality and accuracy need to be available at reasonable prices.In this paper, case studies are carried out for three different geographical analyses to investigate the use of GIS as a tool in EIA. From these case studies, more general conclusions about the benefits and limitations of using GIS for Environmental Impact Assessments are also drawn.

By immersion in the situation of the food production today and a historical study of how past development has led us to this point, one goal of this essay is to discuss whether the current way of farming can be applied in a sustainable future. Another objective of the essay is to study the vision Vertical farming as an alternative approach, and to focus on different aspects of this phenomenon in order to provide as comprehensive a picture as possible.The paper, thus, seeks to broaden the views for alternative approaches regarding a well-established method which we often take for granted. The aim is also to initiate a discussion around the need to also take radical ideas in regard if we want to face the future in a sustainable manner. The method is a qualitative literary study where scientific articles and papers have been used to discuss the issues: why has the idea of Vertical farming arisen, what is Vertical farming and how is the Vertical Farm meant to operate? Does Vertical farming have a place in the sustainable city of the future? For a long time us humans lived as one with nature, in a symbiotic relationship in which we gave and took as a functioning part of an ecosystem.

Vocal Cord Dysfunction (VCD) is characterized by paradoxical vocal cord movement during inspiration or expiration, and generally affects adolescents and predominantly women. Previous studies have shown a large inconsistency concerning terminology, definitions, etiology, assessment, differential diagnosis, co-morbidity and treatment. The purpose of this study was to map knowledge on and management of VCD in Sweden. The study was conducted as a written survey addressed to speech-language pathologists and physicians, and attained an answer percentage of 79 percent. The results showed that several professions were involved in the management of these patients, but no clear pattern of referral could be observed.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

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.

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

Syftet med vår studie var att undersöka, analysera och diskutera lärarens, elevers och föräldrars medvetenhet och engagemang om elevernas progression inom läsinlärningen. Analys och slutsatser byggde vi på våra resultat och modern forskning om barns språkinlärning. Detta gjorde vi med hjälp av en klass bestående av 1 lärare, 19 elever och deras föräldrar. Vi använde oss av kartläggningsmetoderna God Läsutveckling och Ordkedjor, enkäter och intervju. Resultatet av vår studie visade att kartläggningsmetoden var betydelsefull, men metodvalet inte var det avgörande för läsutvecklingen hos eleverna.

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: The lack of knowledge regarding preschool children's mental health prompted Uppsala University, in collaboration with Uppsala Kommun, to start a study in which children aged 3, 4, and 5 years are screened using the "Strength and Difficulties Questionnaire" (SDQ). This screening method has been introduced into the majority of Uppsala County child care centers (BVC), and the nurses' experience of working with this method is examined in this paper.Method: A qualitative approach with semi-structured questions was used to interview ten nurses who pioneered the SDQ Method. The interviews where recorded, transcribed and analyzed using content analysis.Results: Three themes and nine categories were identified from the interviews. The themes were: "Attitude and motivation are important when working with the form", "Clearer overall picture with preschool answer", and "A tool to identify difficulties". The results show that the nurses were satisfied with the form.

Studies indicate that between 6-9% of all children has some type of voice problems. Voice problems in children may have different etiology and can affect all ages. In Sweden, there is a lack of a standardized questionnaire addressed to children with voice problems and their legal guardians. The purpose of this study was to translate and validate the Pediatric Voice Handicap Index (pVHI) in Swedish children aged 6 to 10 years. The study was carried out through an internet-based assessment form for children referred to speech and language pathologist/ phoniatrican due to voice disorders in Sweden and a matched control group of children without voice problems.

This quantitative study, with qualitative elements, intended to investigate the empathic ability among students and its change during social work education in Sweden. The study used a self-assessment form in the form of a questionnaire sent out to 8 of the 15 universities around the country. Respondents who participated in the survey studied in semester 1 & 2 and semester 6 & 7. The instrument which were used, measure the empathy level of the respondents and was a Swedish translation of the instrument, the Interpersonal Reactivity Index (IRI) which is a proven self-assessment form. IRI consists of 28 questions divided into 4 areas (subscales), which together provide a score, where a higher score corresponds to a greater capacity for empathy.

Följande arbete handlar om bedömning som ett pedagogiskt verktyg för att främja elevers lärande och kunskapsutveckling, en så kallad formativ bedömning eller bedömning för lärande. Arbetets forsknings- och litteraturgenomgång behandlar, utifrån syftet, vilka förutsättningar som krävs för en formativ bedömning och hur lärare kan arbeta med en sådan bedömning. Skolans styrdokument förespråkar en formativ bedömning, varpå undersökningens syfte är att beskriva hur denna bedömning upplevs av elever för att kunna analysera och påvisa vilka förutsättningar eleverna ges till att utveckla sitt lärande.Utifrån arbetets inriktning fokuserar undersökningen på elevers upplevelser av den formativa bedömningen i de samhällsorienterade ämnena, i grundskolans tidigare år. Arbetets syfte är uppdelat i de preciserade frågeställningarna:Vad innebär det att arbeta med formativ bedömning?Hur upplever elever bedömningen i de samhällsorienterade ämnena?På vilka sätt blir eleverna involverade i bedömningsarbetet i de samhällsorienterade ämnena?Undersökningen genomfördes med fokusgruppsintervjuer, med totalt 15 elever i årskurs 5-6 uppdelade i fyra olika fokusgrupper.

Livestock animals affect their environment in a number of different ways, mostly through grazing and trampling. This study focused on the effects of Gotland pony grazing on forest structure and diversity, and the impact on ground cover. To compare the fenced and grazed area with a reference area outside the enclosure a number of transects were used. The study showed that there was no significant difference in height structure and diversity between the compared sites; however, there were a significantly higher proportion of damaged trees inside the enclosure. The ground cover variables showed a higher amount of bare soil, plant litter and wood-rush (Luzula sp.) inside the enclosure whilst grass was more frequent in the reference area.

In Trollhättan municipality approximately 700 school bus stops are in service. To ensure high quality of the performance of school bus operations, with focus on traffic safety, it was decided to conduct a survey of bus stops including assessments of risks.This master thesis aims to identify the factors affecting road safety at bus stops and pedestrian connections, and to conduct an inventory and analysis of selected sites in Trollhättan municipality. The work also aims to show examples of how risk assessment should be performed in future studies. A risk analysis model provided by the Swedish Transport Administration is supplemented and used in a field study. The risk assessment is based on, inter alia, traffic flow, visibility distance, lighting, speed of traffic and the presence of bus shelter.