Small business enterprises have escalated in Sweden during the last decade. However, new established companies are struggling to maintain their selves during the startup process and according to a survey from Tillväxtanalys, only 68 % of startup companies from 2008 were still active three years later. One of the main reasons is lack of capital and the most common approach to finance companies is to apply for a bank loan. In other words, commercial banks are of great importance for new businesses. Although, the problem arises when there is no previous history from the new businesses that the bank could base its credit assessment on.

SAMMANFATTNINGDet senaste årtiondet har antalet utbildningsplatser på kandidatprogrammet i omvårdnadsvetenskap successivt ökat på landets högskolor och samtidigt har sjukhusen haft svår att tillsätta vakanta sjukskötersketjänsterna. Studentsalar har implementerats på utvalda vårdavdelningar med både pedagogiska avsikter och med avsikt att skapa platser för de sjuksköterskestuderande vid deras verksamhetsförlagda utbildning. Det var därför intressant att studera hur sjuksköterskor upplevde det fortfarande nya sättet att handleda på.Syftet var att beskriva sjuksköterskor upplevelser av att handleda sjuksköterskestudenter i studentsal på en akutvårdsavdelning.Som metod användes en kvalitativ induktiv intervjustudie. Ansats och design valdes utifrån studiens uppställda syfte. Studiens deltagare rekryterades från två olika kliniker på ett akutsjukhus i Mellansverige.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

In this thesis, the results of a survey regarding grade progression between secondary and upper secondary school in a municipality in the north of Sweden serve as the starting point for a study of the experiences and expectations of a number of 16 year old girls who are in the first year of upper secondary school. The study is performed by means of focus group interviews with female pupils from the three largest upper secondary schools in said municipality in an attempt to gauge their experiences of grades, grade assessment, teacher practices and perceived differences in how boys and girls are treated. The results show that most of the girls are disappointed with upper secondary school so far. Many of them feel that secondary school was both more fun and more rewarding in a sense of learning. Their appreciation of how this more rewarding atmosphere affected their grades differed between the various groups.

Syftet med denna studie är att få kunskap om hur sex danslärare uppfattar sitt arbete med bedömning i dans i gymnasieskolan, inom de nya ämnes-och kursplanerna från 2011. Studien avser också undersöka hur danslärarna går tillväga under feedbacksamtal i dansämnet. Mitt syfte för studien grundar sig i att jag själv har ett starkt intresse för bedömning och hur jag kan utveckla olika bedömningsmetoder. De metoder jag har använt mig av i studien är tre kvalitativa intervjuer, samt tre intervjuer via mail. Intervjupersonerna har valts på grunderna att de undervisar elever inom det estetiska programmet inriktning dans, samt att de undervisar elever enligt de nya ämnes-och kursplanerna.

Stroke is caused by a bleeding or infarct in the brain and is one of the most common diseases in Sweden today. The purpose of the study was to evaluate if Ronnie Gardiner?s Rhythm Therapy (RGR-therapy) has any effect, regarding motor control and the subjective experienced health related quality of life, on people who have been affected by stroke. The examination group consisted of eight people. The intervention consisted of RGR-therapy once a week during a period of nine weeks.

I detta examensarbete undersöks genom en litteraturstudie om det finns vetenskapligt stöd för att yoga kan förebygga stress hos högskolestudenter vid examinationer och ett försök att förklara den stressminskande effekten av yoga görs med hjälp av KASAM. Resultaten från sex experimentella utvärderingar, som har publicerats i tidskrifter med peer-review visar att yoga lindrar både psykologisk och fysiologisk stress i tentamenssituationer. Detta är i enlighet med tidigare forskning, där effekter av yoga i andra situationer för andra typer av försökspersoner har studerats. Det låga antalet studier och vissa metodologiska brister i studierna motiverar dock att ytterligare forskning genomförs innan en bestämd slutsats om effekten av yoga på tentamensstress kan dras..

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

There is a need for correct and adequate pain assessment in horses. Methadone is used in pain management in horses but the full pharmacokinetic picture of methadone is not yet known. The aim of this pilot study was to develop a behaviour protocol and suggest a reliable recording method for use in a larger research project with an aim to potentially correlate behaviours to concentration of methadone in blood. In this study two coldblooded trotters were given methadone intravenously with doses of 0.1 mg/kg for horse 1 and 0.2 mg/kg for horse 2. The horses were videotaped pre and post methadone administration.

To support uniform and fair assessment of Swedish students? English language competences, mandatory National tests are provided both for secondary and upper secondary education. The current thesis may be seen as a contribution to the further development and validation of these tests, with regard to the likely introduction of computerized testing methods. The aim is to gain further knowledge from current research in the field, to study and elucidate international experiences of implementation, and to gather and analyze feedback from students and teachers. Based on my findings, some tentative conclusions will be drawn, and recommendations made concerning future developments.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

The environmental assessment system Miljöbyggnad is a Swedish system initiated by Bygga-Bo-Dialogen to assess buildings with regards to three main areas; ?Energy?, ?Indoor climate? and ?Materials?. A building can obtain three different classifications depending on how well it manages to meet the demands. GOLD is the highest classification and is followed by SILVER and BRONZE. The majority of the measures needed to comply with the demands are done during the design phase.