There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

Frågeställning: Hur ser bankernas kreditbedömning för små och medelstora företag ut och hur kommer den att förändras i och med införandet av de nya regelverken K2 och K3? Hur resonerar banker vid kreditbedömning när företag redovisar enligt K2 och K3?Vill bankerna styra åt en viss tillämpning eller önskar de rapportering på basis av den löpande bokföringen?Syfte: Syftet med detta examensarbete är att undersöka och analysera bankers kreditbedömning för små och medelstora företag, samt vilken påverkan kreditbedömningen kommer få efter införandet av de nya redovisningsregelverken.Metod: Studien hade en deduktiv forskningsansats och metoden var kvalitativ. Semistrukturerade intervjuer genomfördes som datainsamlingsmetod. Empirin analyserades med hjälp av den referensram som blev insamlad under en litteraturstudie och en artikelsökning.Slutsats: Studien visade att kreditbedömningens utgångspunkt är väldigt lika för de undersökta bankerna. Bankernas kreditbedömning har ännu inte påverkats av de nya regelverken K2 och K3 men det kan ändras i framtiden.

The purpose of this master?s thesis is to study the organisational culture of two public libraries managed differently. One of the libraries in my study is run by the local bookstore and the other is run by a staff co-operative. My aim is to elucidate characteristic features in the culture of these two public library organisations. The questions I posed are which types of organisation culture can be identified in the two given examples and what the factors are that may be of importance for these cultures.

In Sweden the breeding organization for the Swedish Warmblood horse uses a traditional scoring system when evaluating horses. The horse is scored subjectively in relation to how good each trait is in relation to the breeding objective. Other countries, for example the Netherlands, instead use a linear scoring system. The linear scoring system evaluates the horse on a scale between two, for the breed, biological extremes which makes the evaluation more objective since the judges personal values does not influence as much. The breeding organization for the Swedish Warmblood is today planning a change towards a linear scoring system.

The aim of the present study was to examine whether there are any differences in the self-estimated degree of anxiety and depression between men and women diagnosed with chronic obstructive pulmonary disease (COPD). A further  aim was to investigate if there is any association between the severity and duration of the disease and the level of anxiety and depression. A descriptive quantitative study was conducted. Data was collected by using Hospital Anxiety and Depression Scale (HADS), a self-assessment of anxiety and depression. Data was collected at follow-up visit with COPD-nurse in primary health care in Uppsala during weeks 6-12 in 2011.

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

VEP, visual evoked potential is an electrophysiologic test that can be used for evaluating the higher visual pathways. The aim of this study was to investigate if it is possible to adapt this method to horses. This method could have a clinical use in addition to the existing diagnostic methods that are available to evaluate vision in horses. Firstly, this study contains a summary of relevant studies done on animals and, secondly, an experimental part where the possibility of recording VEP in nonsedated and sedated horses is investigated and where to position the recording electrode to obtain the best results. Our results show that it is possible to record VEP in horses in a clinical setting. VEP was best recorded in the sedated horse to avoid movement artifacts and other disturbances.

Syftet med denna studie var att beskriva riktlinjer och PM angående smärtbedömning och behandling som finns att tillgå på olika akutmottagningar och sjukhus. Smärta är en av de vanligaste orsakerna till att människor söker sjukvård i Sverige, därför ställer detta krav på sjukvårdens kompetens och tillgänglighet till riktlinjer/ PM som stödjer den vård som ges. En förfrågan om att få ta del av sjukhusens riktlinjer/ PM skickades via ut mail. Dokumenten analyserades och innehållet delades därefter in i sju kategorier som beskrev dess kontext, Definition av smärta, Bedömning/ Skattning av smärta, Behandling, Mål, Utvärdering/ Dokumentation, Smärtombud och Övrigt. I kategorin övrigt tas bland annat den bristande referenshanteringen till riktlinjer/ PM upp.

Cremated remains have long been regarded as a highly complex material that often provides unsatisfactory results. This essay discusses the problems that arise when methods commonly used on unburned bone material are used in a cremated skeletal material. The present essay discusses the results from osteological analysis of seven cremations from Pre-Roman Iron Age from a large cemetery in Alvastra, Smörkullen. Several methods were ultimately not applied in the present study as they were insufficient for application on the relevant material. Since the methods were inapplicable and fragments available for gender assessments too low, no sex assessments were made.

Sigill Quality Systems has been certifying beef since the autumn of 2006 using the brand name label Swedish Sigill. IP Sigill (the certifying system for integrated production) encompasses the values: animal ethics, food safety, free range and environmental concerns. Product quality is not yet one of these values, and there is a variation in the quality of Swedish beef. Swedish Sigill wanted to investigate the factors that influence product quality, review which of the present regulations that have an influence on product quality and formulate new regulations with the purpose of enhancing the product quality (sensorial, technological and nutritional quality). A survey of quality parameters and factors that influence product quality was done in order to establish a scientific foundation to work from.

Purpose: From an activity-perspective examine the meaning of housing accessibility and older persons´ perception of participation. Method: Systematic literature review of articles searched in the databases, Medline, Pubmed, Ahmed, Cinahl, Scopus and Google Scholar. Search on individual keywords, and in various combinations of the words home environment, home modification, occupational therapy, aging, accessibility and participation. Nine scientific articles were examined. Results: The articles were published between 2005 and 2009.

This essay aims to examine how Swedish compulsory school teachers claims to handle dyslexia while educating and grading, and to what extent they are influenced by others while grading. This was examined through interviews with a phenomenographic approach and the participants were eight grade 9 teachers. The categories of description found in the analysis was then interpreted through researcher Claes Nilhoms dilemma perspective, focusing on the dilemma Equal Participation - Compensation. Regarding education, three main strategies occurred: actions directed towards all students, methods of compensation organized by the school and individualized methods of compensation. The former is closest to Equal Participation, the latter to Compensation and the school organized methods form a middle position somewhat closer to Compensation.

Reaktionskrafter från monteringsverktyg är troligen en bidragande orsak till mångabelastningsskador i tillverkningsindustrin och monteringsarbete ligger också i topp istatistiken över arbetssjukdomar i Sverige.Idag används i stor utsträckning avancerat styrda verktyg, som kan programmeras så att dekänns bekväma, men det finns ingen utvärderingsmetod för reaktionsmoment som premierardessa funktioner. Dessutom tar dagens utvärderingsmetoder hänsyn till att människor är olikastarka i olika arbetsställningar.En utvärderingsmetods främsta syfte är att hjälpa till vid val av verktyg och vid bedömningom reaktionskraften kan tas upp för hand eller om mothåll bör användas. Tas inte operatörensstyrka beroende på arbetsställning med blir denna bedömning i många fall felaktig.Syftet med det här arbetet är att ta fram en bättre bedömningsmodell för reaktionsmomentfrån monteringsverktyg. Några krav som sätts på den förbättrade metoden är att den ska varaenkel att använda, mätningar ska inte behöva göras på verktyget och den ska ta hänsyn tillvariation i styrka beroende arbetsställning.En grupp om sju testpersoner sattes samman och de utvärderade reaktionsmomentet från envinkelmutterdragare i tre olika positioner. I varje position testades 6 olika typer avreaktionsmoment.

I detta examensarbete har en studie genomförts av hur väl 3D-skrivning kan tillämpas i Volvo Cars i Skövdes produktion. En litteraturstudie har genomförts för att åskådliggöra de olika 3D-skrivningsteknikerna och deras användningsområde. För att på ett överskådligt sätt jämföra de olika teknikernas duglighet har en bedömningsskala utvecklad av Nasa använts. Denna skala benämns som Technology Readiness Level (TRL). Den teknik som bedöms som mest lämplig med avseende på fullskalig produktion samt prototyptillverkning är Selective laser melting (SLM).För att åskådliggöra fördelar med 3D-skrivare har en förenklad 3D-modell av Volvos cylinderblock I5D modellerats.