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.

Studies have shown that user participation is a good method when improving or developing a product. The method gives a company insight in what the customer wants and needs. It has also been shown that user participation benefits all parts included. For example, it creates a greater relationship with customers than most other methods do. Webportals is one of the most interactive systems online and it gives companies a unique chance to improve and maintain their relationship with customers.

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.

This is a case study of the advertising campaign ?Guld till alla? (Gold to Everyone) embarked upon by Spendrups Bryggeri AB in a bid to promote Norrlands Guld, during the period 2004. The approach used by Spendrups will be compared with theories about communication planning, communication strategies, target group definition and how to create effective advertising. The main purpose of the comparison is to find which central elements that made the campaign successful. The method we have chosen to use is an explanative content analysis with influences from the dialogue analyse.?Guld till alla? was suppose to be an massive and coherent campaign which was to be integrated with large sports events, such as the Ice Hockey World Championship, UEFA European Championship and the Summer Olympic Games, that all took place the year 2004.

Background: As Porter?s diamond (1990) suggested, the business environment highly influences firms? strategies. Today, most of the companies have to decide their strategy depending from a worldwide business environment. Yet, strategy researches and the growing importance of marketing for business success also show that customer dimension must be taken into consideration. On some markets and in certain industries, the offer is much higher than the demand and then, companies need to attract customers.

This degree project concludes the Innovation and Design Engineering programme at Karlstad University. The project was carried out by David Brocker, Erik Hallberg and Andreas Hertzman during the spring of 2006 and corresponded to 15 weeks of work per student. Assigner was Martin Larsson at Arexor and instructor at Karlstad University was Monica Jakobsson.Arexor has a patent to a construction of an electrical skirting board with moveable wall sockets, called Electrical Track System. The lowest parts of the interior walls along the floor are today almost always covered by a conventional skirting board. Arexors patented product replaces that with the possibility to move and increase the number of wall sockets by choice along an electrical skirting board.

Neoplasm 2.5D, is a project centered around exploring possibilities of combining various digital tools with the use of a lasercutter, to create intricate patterns withillusions of depth and texture, and to combine these studies into a working fullscale model that could be the basis for a future design product..

Together with Hälsoteknikalliansen the project team recognized the need to improve availability in the staircase environments. This is a difficult environment, especially for our elderly. The staircase leading to and from apartments is such a major obstacle that many people do not dare to go into the staircase leading to their front door. The market study that the project team conducted showed that many were in need of a living support, often a relative, who helped and supported them when they went into these stairs. It also appeared that these people manage everyday life just fine, but they suffer the problems that stairs to and from their apartment causes.

This report is a bachelor thesis work within the field of Product Development and is also an assignment for Thule Sweden. The work has been performed by Niclas Tjäderborn and Christian Holm, students at the Mechanical Engineering Program with major in Product Development and Industrial Design at Jönköping School of Engineering during spring the semester of 2009.The thesis work concerned the development of a new wheel holder for bike carrier for Thule Sweden. The background to the project was that the initiator wanted a more user friendly wheel holder with better design than those available on the market. The wheel holder is able to be implemented on one or several of Thule?s current wheel holders.

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.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

This thesis describes redesign and adaption of a products housing. In order to make it more economical to produce at a lower production volume. The thesis is based upon a prototype that a previous student developed for injection moulding. The goal is to find alternative manufacturing methods, but also to identify parameters that affect the cost of the injection moulding tool.The housing must be tough in order to protect the circuit board inside. But at the same time it must allow sound, light an electrical communication to pass through.

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.