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: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

This study is generated from a European Union project founded Barcelona, Spain and contents a questionnaire that is the same in the different studies, but with different questions or thesis in each of them. Our question is if there is an identity creation in the meeting with other people and if so, how that identity creation is constructed. The identity-creation-meeting in the study is a fictive love relation story. Two high school classes in the Stockholm area have participated in the inquiries.The work of Bjerrum-Nielsen & Rudberg (1991) shows that the two sexes differ in their opinion about what is desired in a relationship. The result of our study points out that both young men and women mostly prefers the same qualities in a relation in spite of that gender socialisation directs the informants towards stereotypical roles.

The aim of this study is to understand the collaboration at a child investigation and the actions that may be encountered as a result of the investigation, based on the Social Secretaries experiences of collaboration with other agencies such as schools, police, health visitor and child psychiatry. In the study, eight social workers from different municipalities was interviewed at a total of six occasions. One of the occasions was a group interview with three social workers at the same time. Through the interviews, it appears that the collaboration has an important role in social work and the necessity is something that manifests itself in the social secretaries stories but also in the earlier research done in this area. The results show that social workers extensively want to interact but that the purpose of interaction varies depending on the nature of the matter.

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.

Over 40 miljon people in the world suffer from hiv/aids today. Africa is the continent that is worst affected by hiv/aids but how is the situation in Sweden? Why is it so quiet concerning hiv/aids in Sweden? Our aim with this work was to find out about the hiv/aids situation in Sweden and particulary in Malmö. The result of our research was that hiv/aids have increased since the year 2000 and most of the people had caught the infection in other countries than Sweden. This raised our curiosity concerning how immigrants/refugees are being treated when they arrive in Malmö and what are being done to stop hiv/aids from spreading further.We became very disappointed when we realised how little that is actually being done and how poorly the collaboration between the institutions are working.

During the past decade Information Technology (IT) and Information and Communication Technology (ICT) have become the main tools in teaching. Authors and early educators who are treated in the study talks about how technology has come to change the school's approach to teaching and didactic tools. The technology has also affected students´ and teachers´ ways to work because the technology's versatility makes demands on the user's expertise and competence. The technical skills have long been associated as a male domain, where men are expected to master the technology´s versatility. These expectations are not the same for women.

In this study we have focused on how board work is affected by companies growth and development. This research has been conducted through a case study of Teleopti AB, a private Swedish family-owned company, together with theory and literature studies. We have studied the development of Teleopti since its founding in 1992 until today and what impact this company's development has had on Teleopti's board work and composition during the same period. Through the study we came to the conclusion that Teleopti's board work has gone from being supportive and advisory to more professional with a higher degree of board involvement. This change has been caused by the reduced information asymmetries, the increased need for board's expertise, the new board dynamics and the CEO change caused by the company's growth..

The aim of the study was to examine individuals' experiences of participating in 5 week mindfulness program as a tool for job seekers. Qualitative methods were used to inter­view three students and two mindfulness educators. The informants were asked to an­swer questions about their experiences of having participated or practiced mindfulness in the project. The results showed that all respondents experienced the project as positive. The partici­pants describe that the project helped them to get out and meet other people and with routines in their life. The par­ticipants also said that unemployment caused alienation and they felt themselves to have poorer health when they were unemployed.

In the digitized world many organizations experience a large flow of information. To sort and manage all the information can be difficult. Individuals may experience a phenomenon called ?Information Overload?, due to the fact that the information flow is too extensive. There are various reasons why individuals are affected by this phenomenon.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

This thesis includes a mechanical engineering design work performed incollaboration between ÅF and Halmstad University. The work is done by FredyOlsson?s methods of Principle- and Primary Construction and David Ullman?stheories of Design for Assembly.The group was commissioned by ÅF to produce a concept to narrow down theassembly time of today?s luggage doors by reducing the numbers of adjustmentoptions. They also wanted it to be easier to mount the assembly by making itpossible to adjust the door in a closed position. Today luggage door takes, with its10 adjustment possibilities, around 4 hours each to assemble and ÅF wanted anassembly time around 10 minutes per door.Initially a preliminary study was made where the group began reviewing today'sconstruction and mounting of rails and doors on buses.

Renal dysplasia in dogs is a severe kidney disease that causes great suffering for the affected individual. The disease disturbs the development of the kidneys which leads to an immature microscopic structure of the kidney and smaller kidneys than normal. A dog with renal dysplasia only lives between 4 and 24 months, because of kidney failure. There are different ways to establish a diagnosis, but the most common way today is to take a renal biopsy. In a scientific study, ultrasound based diagnosis was shown to match the histopathological picture of the disease.