Bakgrund och problem: Det föreligger en problematik i kreditbedömningsprocessen som berör svårigheten att bedöma ett  bolags värde samt dess återbetalningsförmåga. Vanligtvis värderas organisationer utefter sina finansiella rapporter men eftersom de inte alltid inkluderar immateriella tillgångar i form av intellektuellt kapital skapas en informationsasymmetri. Informationsasymmetrin kan vara en orsak till eventuella felbedömningar av ett företags riskutsatthet och framtida utveckling och således till ett nekande av sökt kredit. Forskare lägger skulden på redovisningssystemet men vi vill lyfta frågan om problemet även kan ligga i kreditbedömningsprocessen.Syfte: Syftet med föreliggande studie är att undersöka hur banker, i rollen som finansiärer, behandlar intellektuellt kapital hos kunskapsintensiva företag vid en kreditbedömning. Avsikten är att beskriva, tolka samt reflektera kring kreditprocessen för att påvisa vilken betydelse det intellektuella kapitalet har för kreditbeslutet.Metod/Empiri: Studien har utförts som en kvalitativ undersökning baserad på intervjuer och praktikfall.

Föreliggande systematiska litteraturstudies syfte var att inhämta information om och evidensgradera sjuksköterskans omvårdnadsåtgärder hos patienter med MS. Artiklar söktes ur databasen Electronic Libary Information Navigator (ELIN) via biblioteket på Högskolan Dalarna. Sökorden ?multiple sclerosis? och ?quality of life? användes. Artiklarna kvalitetsgranskades efter granskningsmallar med 28 bedömningskriterier därefter evidensgraderades artiklarna med hjälp av en tillämpad granskningsskala (Batshevani, 2008).

The trends in trade have been changing in the last few years. To offer a good product with agood price is not enough today, it?s also required that businesses create a good relationshipwith their customers and then do their best in maintaining it. It is now even more brandscompeting in the market, which indicates how a good relationship between the parties can bean important competitive advantage and also a significant variable.The goal and purpose of the study is to investigate and analyze the factors that influence thatthe supplier, in the sporting goods industry, is seen as a good supplier on the basis of theretailer's point of view. Then we want, from different sized companies, analyze and study howthey work with the key properties in creating a good customer relationship and hencecustomer satisfaction.

Bostadsmarknaden a?r en av de sto?rsta tillga?ngsmarknaderna i ett land varpa? fo?ra?ndringar i bostadspriserna fa?r la?ngt ga?ngna konsekvenser fo?r det enskilda husha?llet, det finansiella systemet och samha?llsekonomin i stort. Flertalet tidigare studier har analyserat den svenska bostadsmarknaden utifra?n ett storstadsperspektiv alternativt ja?mfo?rt Sveriges bostadsmarknad mot andra la?nder. Vi har identifierat att studiet kring vad som besta?mmer prisniva?n pa? regionala bostadsmarknader i Sverige a?r ta?mligen oexploaterat varfo?r avsikten med den ha?r studien a?r att analysera besta?mningsfaktorer till de svenska bostadspriserna pa? la?nsniva?.

Bergvik Skog is one of the leading forest companies in Sweden who use airborne laser scanning for forestry information. They utilize laser data retrieved by the Swedish National Land Survey to describe the forest holdings and facilitate planning for thinning and final felling operations. However, the possibility to identify stands with clearing needs by using laser scanning data has not been tested in a large scale. The data used in the current study are field data from The Swedish National Forest Inventory in combination with laser data from the Swedish National Land Survey acquired in 2009. The collected data is used to find one or several laser variables that best describe the relationship of the field measured samples with clearing needs.

Introduction: Balance is a complicated term which includes a static, dynamic and functional part. These parts have, during a long period of time, been included into the existing training programs through several different balance exercises, which aim to prevent sports injuries mostly focused on the knee and ankle. In floorball these injuries are common and a sports injury prevention program is required.Purpose: The purpose is to explain the balance term and relate it to injury prevention training and the existing theories. A second purpose is to see whether five weeks of balance training increases the balance ability in female floorball players and thereby increase the test values in the two tests.Method: Twenty female floorball players participated in the study and were divided into a training group and a control group. They performed a Star excursion balance test (SEBT) and a Multiple single leg hop stabilization test (MSLHST) before and after a five week training period, containing exercises of balance.Results: The training group showed improvement after the training period, however only one significant result was found.

Den här uppsatsen är en studie om föräldrar och föräldraskap. Vårt syfte med studien är att se hur företrädare för två instanser gör bedömningar av föräldrar som anses brista i sin omsorgsförmåga. De valda instanserna är en myndighetsinstans och en utförarinstans. Våra frågor i studien är: hur beskriver de nämnda organisationerna ett gott föräldraskap/ föräldraförmåga? Vilka faktorer vägs in i bedömningen av föräldraförmågan? Vilka riktlinjer/ arbetsmodeller utgår organisationerna ifrån? I vilken utsträckning samverkar organisationerna kring stöd och bedömning? Det här är en empirisk studie, där vi har intervjuat företrädare för två instanser, totalt fyra grup-per.

The concept of function represents a major part of mathematics and becomes more significant in school during high school. Throughout history, it has been a difficult concept to define and may create challenges for contemporary students. This literature study aims to identify students' difficulties with the concept of function, as well as to account for how the definition of a function has evolved historically. The literature study has been conducted through database searches in ERIC, Education Research Complete and MathSciNet via EBSCOhost, as well as through chain searching. The study results in identifying that students' difficulties with the concept of function primarily include the graphical and algebraic forms of representation.

BackgroundThe opportunity for cochlear implantation has now extended beyond children who are only deaf or hard of hearing. Children who are deaf blind from birth or early in life are receiving implants, but very limited research has been done for this population, and this raises important issues. AimThe aim of this study was to estimate the prevalence of hearing and vision impairment or deaf blindness in children with Cochlear Implants in Sweden and to investigate the diagnoses issues among these groups of subjects. Material and MethodSubjects with an age between 1-18 years were ascertained through multiple sources and almost complete ascertainment was achieved.ResultsA total of 77 subjects with a referring diagnosis of combined hearing and vision disorder or deaf blindness were ascertained. Out of those, 30 subjects were excluded.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

It has since long been noticed that savior figures from different religions have reminded of each other, and there are different theories trying to explain why. This study examines religions operating in the same culture, and in this case, judaism and zoroastrianism, and their influence on each other. In particular, focus is on zoroastrianism's image of the savior figure Mithra, and how this representation may have influenced the description of the Messiah in the Talmud. How are the two figures represented in the scriptures and what similarities can be identified?By a thorough content analysis the studie examines the Avesta of zoroastrianism and the Talmud from judaism.

Although Dan Andersson (1888-1920) is considered perhaps the most important of the early Swedish workingclassauthors, there has not been much research on his work. Through a perspective based on critical whitenessstudies, intersectionality and existential phenomenology, this thesis performs a close reading of Andersson?sKolarhistorier (1914) and Chi-mo-ka-ma (1920) in order to map the discursive formations of whiteness andblackness in the texts, as well as to expose how these formations interrelate with that of humanhood.Since an underprivileged situation of oppression and poverty is the point from which the fictional worldunfolds in both Kolarhistorier and Chi-mo-ka-ma, whiteness is not an existential style within close reach for thecharacters. In Kolarhistorier the charcoal-burners claim themselves as ?weary of whiteness? and accordingly thetext establishes what the thesis reads as a realm of blackness where the black, male body becomes a locus ofpleasure instead of despair.

Multipel skleros, MS, är en neurologisk autoimmun sjukdom som drabbar centrala nervsystemet. Trötthet/fatigue upplevs av många som ett av de svåraste symptomen som inverkar starkt på det vardagliga livet. MS-relaterad fatigue/trötthet ger en känsla av utmattning och brist på energi som kan vara överväldigande. Tröttheten är orimlig i förhållande till de aktiviteter som utförs. Syftet med uppsatsen var att beskriva hur det är att leva med MS-relaterad fatigue/trötthet.

Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.