This study examined parenting style variables in predicting college students’ depression symptoms. Participants were 989 college students who participated in the first wave of the Spit for Science project (Dick et al., 2011). This study described the prevalence of depression symptoms, including the percentage of the sample endorsing various depression symptoms, and the frequency depression scores were elevated at multiple time points. A hierarchical multiple regression was conducted to examine whether two dimensions of parenting style, Autonomy Granting and Parental Involvement, would interact in predicting depression symptoms in the Junior year. The present study demonstrates that parenting style predicts a small but significant amount of variance in depression symptoms, after controlling for demographic characteristics, and these variables interact in producing their effect. Overall, findings suggest that depression symptoms are common and parenting style is relevant in understanding such symptoms.

<p>In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested</p><p>that the statutory audit for approximately 96 % of the Swedish companies was to be abolished.</p><p>The report suggests that the new regulations should apply to all limited companies that</p><p>are below two of three limits that have been suggested: a) a balance-sheet total of 41,5 million</p><p>SEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations are</p><p>suggested to come into force July 1, 2010. According to the Swedish laws that regulate the</p><p>limited companies, Aktiebolagslagen 10:11, should all limited companies regardless of size</p><p>have an chartered accountant or otherwise approved. The purpose of the audit is to create a</p><p>trust towards the figures that the company shows and also to act as an assurance towards third</p><p>parties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that use</p><p>the audited material in connection with granting of credits to small limited companies. The</p><p>aim of our study has been to describe and analyze the commercial bank's credit granting, and</p><p>to make a survey of what may happen with the process of credit granting and the credit</p><p>granting as such in case of an abolishment of the statutory audit. To do this we used a</p><p>qualitative research. We as researches have aimed to discuss the credit granting process and a</p><p>possible abolishment with the credit granters that are involved in the process. The study has</p><p>shown that commercial banks always use audited material in the credit granting process. The</p><p>commercial banks have a positive attitude towards the audited material and regard it as a</p><p>guarantee of quality. The study has shown that the commercial banks will not change how the</p><p>credit granting process is carried through in comparison of today. But the possibility of effects</p><p>upon credit prizing and upon choices of securities are not ruled out by the commercial banks.</p>

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested that the statutory audit for approximately 96 % of the Swedish companies was to be abolished. The report suggests that the new regulations should apply to all limited companies that are below two of three limits that have been suggested: a) a balance-sheet total of 41,5 million SEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations are suggested to come into force July 1, 2010. According to the Swedish laws that regulate the limited companies, Aktiebolagslagen 10:11, should all limited companies regardless of size have an chartered accountant or otherwise approved. The purpose of the audit is to create a trust towards the figures that the company shows and also to act as an assurance towards third parties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that use the audited material in connection with granting of credits to small limited companies. The aim of our study has been to describe and analyze the commercial bank's credit granting, and to make a survey of what may happen with the process of credit granting and the credit granting as such in case of an abolishment of the statutory audit. To do this we used a qualitative research. We as researches have aimed to discuss the credit granting process and a possible abolishment with the credit granters that are involved in the process. The study has shown that commercial banks always use audited material in the credit granting process. The commercial banks have a positive attitude towards the audited material and regard it as a guarantee of quality. The study has shown that the commercial banks will not change how the credit granting process is carried through in comparison of today. But the possibility of effects upon credit prizing and upon choices of securities are not ruled out by the commercial banks.

A energia eólica é uma das fontes de energia renovável mais promissoras e que cresce mais rapidamente em todo o mundo. O uso da energia eólica pode contribuir para reduzir as emissões de gases de efeito estufa derivados da queima de combustíveis fósseis. Estima-se que o Brasil dispõe de um significativo potencial eólico offshore na sua Zona Econômica Exclusiva de cerca de 1,78 TW. Entretanto, um dos fatores limitantes para o desenvolvimento da energia eólica offshore no Brasil é a inexistência de um marco regulatório. O marco regulatório é uma condição essencial para atrair investimentos no setor e permitir o desenvolvimento do potencial latente. Este estudo tem como objetivo analisar princípios e experiências regulatórias brasileiras e internacionais para subsidiar o debate na formulação de instrumentos normativos com vista a inserção da energia eólica offshore no Brasil. O estudo apresenta um panorama do estado da arte e das tendências tecnológicas para geração de energia eólica offshore que ajuda a compreender como a construção e operação de usinas pode provocar impactos socioambientais e conflitos no espaço oceânico. Uma síntese do conceito de potencial eólico é elaborada, e as rendas econômicas do recurso eólico offshore são analisadas ressaltando-se a necessidade de atuação do Estado na arbitragem de sua extração e distribuição. Por meio da investigação do arcabouço jurídico-regulatório brasileiro, e com uso da metodologia descritiva, constatou-se que não há instrumentos capazes de dar suporte ao desenvolvimento de parques eólicos offshore no Brasil. A partir da análise de princípios e experiências regulatórias brasileiras em geração de energia eólica onshore, geração de energia hidrelétrica, exploração e produção de petróleo e gás natural, e, em geração de energia eólica offshore do Reino Unido, Alemanha, Dinamarca, Holanda, Bélgica, China e Estados Unidos, foram elaborados quadros de referências para servirem de base para o caso do Brasil. Em conclusão, princípios dos modelos brasileiros para outorga de usinas hidrelétricas; princípios do modelo de exploração e produção de petróleo e gás natural, assim como das experiências internacionais em energia eólica offshore aderentes ao ambiente institucional do Brasil, podem ser adotados na formulação de instrumentos jurídicos e normativos com vista a inserção da energia eólica offshore no país. / Wind power is one of the most promising and fastest growing renewable energy sources in the world. The use of wind power can contribute to reduce greenhouse gas emissions from burning fossil fuels. It is estimated that Brazil has a significant offshore wind potential in its Exclusive Economic Zone of about 1.78 TW. However, one of the limiting factors for the development of offshore wind power in Brazil is the lack of a regulatory framework. The regulatory framework is an essential condition to attract investments in the sector and allowing the development of latent potential. This study aims to analyze Brazilian and international regulatory principles and experiences to support the debate in the formulation of normative instruments for the insertion of offshore wind energy in Brazil. The study presents an overview of the state of the art and technological trends for offshore wind power generation that helps to understand how the construction and operation of power plants can cause socio-environmental impacts and conflicts in the ocean space. A synthesis of the concept of wind potential is elaborated, and the economic rents of the offshore wind resource are analyzed emphasizing the necessity of State action in the arbitration of its extraction and distribution. Based on the investigation of the Brazilian legal-regulatory framework and by using the descriptive methodology it was verified that there are no instruments capable of supporting the development of offshore wind farms in Brazil. Based on the analysis of Brazilian principles and regulatory experiences in onshore wind power generation, hydroelectric power generation, oil and natural gas exploration and production, and in offshore wind power generation in the United Kingdom, Germany, Denmark, the Netherlands, Belgium, China, and United States, frameworks of the conceptual references were developed to serve as a basis for the case of Brazil. In conclusion, principles of the Brazilian model for the grant of hydroelectric plants; principles of the Brazilian model for oil, and natural gas exploration and production, as well as of the international offshore wind experiences adhering to the institutional environment of Brazil, can be adopted in the formulation of legal and normative instruments aiming the insertion of offshore wind power in the country.

Bakgrund: Att driva ett företag innebär att investera pengar i en framtid som är osäker men som förhoppningsvis kommer att ge en vinst. Företag behöver kapital för att kunna investera i bland annat marknadsföring, lager, forskning, utveckling och utbildning av personal. När ett företag är i behov av finansiering vänder de sig ofta till banker för att låna pengar. Banken gör en kreditbedömning för att besluta om företaget blir beviljad krediten eller inte. Vid kreditgivning vill långivare inte använda immateriella tillgångar som en säkerhet eftersom de ser immateriella tillgångar som riskfyllda.  Syfte: Syftet med denna studie är att öka kunskapen för hur banker bedömer kreditgivning till företag med en stor andel immateriella tillgångar. Metod: Vår studie genomfördes genom kvalitativa intervjuer. Vi intervjuade personer som är anställda hos Swedbank, Nordea, Handelsbanken, SEB och Länsförsäkringar. Resultat och slutsatser: Företag inom datorspelsbranschen behöver bevisa för banker att de inte är en bransch som är utsatt och löper risk för att hamna i konkurs. Bankerna är intresserade av att få tillbaka de pengar som de har lånat ut. Därför är det viktigt att visa banken en god återbetalningsförmåga oavsett vilken bransch företaget tillhör. / Background: Running a business means investing money in a future that is uncertain but which will hopefully yield a profit. Companies need capital to be able to invest in marketing, warehousing, research, development and training of staff. When a company is in need of funding, they often turn to banks to borrow money. The banks make a credit assessment to decide whether the company is granted the credit or not. When granting credit, lenders do not want to use intangible assets as collateral due to their view on intangible assets as risky. Purpose: The purpose of this study is to increase knowledge of how banks assess credit granting to companies with a large proportion of intangible assets. Method: Our study was conducted through qualitative interviews. We interviewed people who are employed by Swedbank, Nordea, Handelsbanken, SEB and Länsförsäkringar. Results &amp; conclusions: Companies in the computer game industry need to prove to banks that they are not an industry that is exposed and are at risk of falling into bankruptcy. The banks are interested in getting back the money they have lent. Therefore, it is important to show the bank a good repayment ability regardless of which industry the company belongs to.

Parenting style as a predictor of students' academic achievement is gaining increased interest by parents, educators, and psychologists. Current literature suggests that a combination of three parenting dimensions (i.e., responsiveness, supervision, and autonomy granting) is relevant to characterizing one's parenting style into four types (i.e., authoritative, authoritarian, indulgent, and neglectful), and each dimension of parenting behavior has a different effect on students' academic performance. Based on the different cultural backgrounds and the methods parents use to educate their children at home, some literature suggests that the school performance of some Asian American students could benefit from different parenting behaviors as compared to White students. Very little prior research has attended to links between parenting and achievement among high-achieving students who pursue college-level curricula during high school years, such as students enrolled in International Baccalaureate (IB) programmes. This study examined: (a) the relationships between parenting behaviors and students' achievement (i.e., semester GPA and mean score on end-of-course exams) among a combined sample of ethnically diverse IB students and then within two ethnic groups of interests (i.e., White and Asian American), (b) the differences in mean levels of students' achievement between the two aforementioned ethnic groups, and (c) differences in mean levels of parenting dimensions between two ethnic groups with regards to three parenting behaviors (i.e., responsiveness, demandingness, and autonomy granting). An archival dataset that includes data from 245 Asian American IB students and 533 White IB students was analyzed. The findings from the current study suggested that Asian American IB students earned significant higher GPAs than White IB students, while there was not a difference in performance on end-of-course exams between two groups. Second, White and Asian American IB students perceived different average levels of parenting behaviors. Specifically, White IB students reported perceiving higher levels of parental responsiveness and autonomy granting, while Asian American IB students perceiving higher level of demandingness. Additionally, responsiveness and autonomy granting both had positive relations with semester GPA within the entire sample of IB students as well as within the White IB students, while autonomy granting positively related to end-of-course exam scores within the entire IB students. All three parenting behaviors were associated with academic outcomes in a similar manner across White and Asian American IB subgroups. Specifically, responsiveness was the only significant and unique predictor of semester GPA for IB students. For end-of-course exam performance, demandingness was a negative predictor while autonomy granting was a unique positive predictor for IB students.

本研究旨在探討我國政府對私立大學校院獎補助政策之相關問題，期藉由本研究所獲得之結果提供政府規劃及執行私立大學校院獎補助制度之參考。 為達成此一目的，本研究採文獻分析及比較分析之方法蒐集相關文獻及各國政府統計資料，探討國內外大學教育發展過程中私立學校的發展定位，並分析由於大學教育環境的轉變對於私立大學校院發展定位所造成的影響，同時探討政府對於私立大學校院提供獎補助的基礎，進而以私立大學教育發展最具特色而分別代表不同典型的美國、英國及日本三個國家，分析其私立大學校院發展之現況以及其政府對私立大學校院獎補助之辦理情形與發展趨勢，藉此與我國私立大學校院發展之情形及政府獎補助狀況做比較分析。 根據本研究的結果有幾點重要的發現： 一、由於大學教育自由化及普及化的趨勢，私立學校在大學教育扮演的角色日益重要。 二、政府對私立學校所提供的獎補助方式及範圍，因各國不同的社會政治及教育環境背景而有所不同。但共同的趨勢則是逐漸重視教育機會的公平性、市場機能的發揮及獎補助的實質成效，並逐漸加重受益者對教育成本的分攤，及學校財務自主的責任而降低政府對教育成本分攤的比重。 三、我國政府對私立大學校院的政策，從早期的消極性監督管理逐漸轉變為積極性的輔導協助。近年來將私立大學校院的獎補助列為政府施政及調整教育資源分配的重點，對於私立大學校院的發展確實已經發揮一些具體的成效。 四、基本上，我國政府對私立大學校院的獎補助只偏重於資源分配的公平性考量，並未清楚釐清對私立大學獎補助的目的及功能及其相關之問題，對於學校的保障更甚於對學生的保障，對於大學教育的長遠發展及教育市場的自由化助益有限。 根據研究之結論，本研究以實務的觀點提出幾點建議，供政府相關部門規劃私立大學校院獎補助政策之參考。 一、政府應釐清對私立大學校院獎助與補助之目的。 二、在補助方面政府應更重視對學生直接的補助，而非對學校辦學的補助。 三、政府對學生提供之就學補助應配合學生的需求及能力，採取不同的標準及方式。 四、對私立大學校院之獎助應建立更公平客觀之評量依據。 五、政府應著力於營造有利公私立大學校院公平競爭的環境，並建立淘汰的機制，而非給予制度的保障。 六、私立大學應建立更多元自主的財源管道，政府則應在相關的制度上提供必要之協助。 七、大學運作應更透明化、公開化，以社會的監督取代政府的管制。 / The study was trying to analyze Taiwan government's granting policy to private colleges and universities. The results could provide a direction to the Government in making and implementing the granting policies. The study used the methods of secondary data analysis and comparison analysis to collect the related data and statistical data of other countries, and discussed the role of private colleges and universities in the higher education development in Taiwan and other countries, and the effects of the changes of environment of higher education to the role of private colleges and universities. The study also discussed the nature of government's granting to private colleges and universities, and analyzed the granting policies and developments of United States, Great Britain and Japan and then compared to Taiwan's granting policy. The findings of the study as the followings: 1. Due to the deregulating and universalization of higher education, the private colleges and universities play a more important role than it did. 2. Because of the difference of societies, politics and education environment, the granting methods and scopes are different from country to country. But there are some common trends such as emphasize equity of education opportunities, market mechanism, effectiveness of the granting, and decrease gradually government's education expenses to higher education. 3. Taiwan government's policy to private colleges and universities are changing from passive superintendence to positive guidance and assistance. The granting to private colleges and universities is now one of important policies of Taiwan government, and one of focal points of education resources allocation. 4. Basically, the granting of Taiwan government to private colleges and universities are focus on the equity of education resources allocation, but not its granting purposes and functions. The granting in Taiwan are little beneficence to students, the development of higher education and deregulating of education marker. According to the results, the researcher brought up following suggestions to Taiwan government in planning granting policy to private colleges and universities. 1. The Government should clarify the purposes of granting to private colleges and universities. 2. The Government should grant directly to students but not the schools. 3. The Government should formulate several granting standards and methods according to the needs and abilities of different students. 4. In the granting to private colleges and universities, the Government should establish an equitable measure of granting. 5. The Government should establish an equitable competitive environment to private colleges and universities, and established an elimination mechanism but not a protection system. 6. The private colleges and universities should find themselves more funding sources. The Government should provide necessary assistance in funding system. 7. The operations of colleges and universities should be more transparent and public, and use the superintendent of society instead of government's control.

<p> </p><p>This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap:</p><ul><li>- "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?"</li><li>- "How does the accounting method for research and development matter in a credit granting decision?"</li></ul><p>Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. Fictitious case scenarios provide in-depth information about how the accounting methods matter for a credit granting decision.</p><p>We develop this study by gathering existing material regarding accounting standards, the accounting method and the credit granting assessment. Previous studies about credit granting and the accounting methods supplement the theoretical material.</p><p>The approach to this study is a hermeneutic approach that tries to grasp the entire picture of the respondents' opinion about the accounting methods. To gain detailed and extensive information from the respondents, we use a qualitative research with semi-structured interviews. The research sample consists of experienced creditors at the largest banks in Sweden. This is to ensure relevant and informative answers on our questions. We utilise the four case scenarios to encourage the respondents to elaborate upon the accounting methods for R&D. This provides detailed knowledge about how the accounting methods matter for a credit granting decision.</p><p>The respondent states that abnormal values in the R&D account are suspicious and that investigation and adjustments of these values occurs if necessary. From this summarised statement, we draw the conclusion that the accounting methods for R&D matter in a credit granting decision. However, we also establish that other factors are more influential on the decision. Furthermore, we find that the creditors examine the content of the R&D account because the methods and its content have different impact on the financial statements. The expense method indicates a negative impact on the credit granting decision if the company cannot carry the costs, while the recognition method gives an appearance of stronger financial statements. However, the recognition method also gives rise to suspicions if the company relies on previous achievements. We conclude that depending on the amount of R&D both methods can be perceived as an advantage and a disadvantage for a credit granting decision, however, our main finding suggests that a revaluation of the abnormal values in the R&D account occurs.</p><p>From the support of our findings, we believe that our research has accomplished the objective of the study and we therefore believe that we have contributed to the existing knowledge in the subject.</p><p> </p>

<p>Nedgångar i världsekonomin med påföljande likviditetsproblem hos företag har medfört negativa konsekvenser för banker, vilket skapade behov av effektiv kreditriskhantering. För att förhindra stora kreditförluster försöker banker ständigt minimera sina risker vid kreditgivning genom att identifiera fallgropar.</p><p>Syftet är att undersöka vilka faktorer som bidrar till kreditförluster och belysa hur Nordea kan minimera risker vid kreditgivning utifrån dessa faktorer.</p><p>Datainsamling skedde via granskning av litteratur och en fallstudie. Studieobjektet var affärsbanken Nordea där det genomfördes flera intervjuer med kreditansvariga på en regional nivå. För att ta reda på utvecklingen av kreditvolym inom Sverige sammanställdes data utifrån kreditgivningsstatistik från Nordea Hypotek AB.</p><p>Enligt teorin är kreditförluster beroende av direkta och indirekta faktorer. Medan de direkta faktorerna kan påverkas av en kreditanalytiker ligger de indirekta faktorer utanför dennes inflytande. Det kan konstateras att Nordea har lyckats minimera kreditrisker i avsevärd grad med reservation för vissa förbättringar och att de faktorer som förorsakar förluster har banken klarat av att hålla under kontroll.</p><p>Bankens grundläggande strategi i riskhanteringen är att använda sig av förnuftig kreditgivning. Samtliga respondenter har betonat vikten av att göra grundliga utredningar vid nya kreditansökningar samt frekventa uppföljningar vid en föraning på betalsvårigheter hos befintliga kredittagare. Genom dessa rutiner kan banken fånga upp problematiska affärstransaktioner och förebygga uppkomsten av kreditförluster.</p> / <p>Turbulence in the world economy with following liquidity problem in enterprises has lead to negative consequences for banks that creates a need for effective credit risk management. To prevent significant credit losses, banks tries constantly to minimize their risks in credit granting through identifying pitfalls.</p><p>The purpose is to investigate the factors that contribute to the credit losses and illustrate how Nordea can minimize risks in credit granting.</p><p>Data were gathered from the literature review and a case study. The object of study is the Swedish Business Bank Nordea where several credit managers has been interviewed at the regional level. To obtain a volume of credit development in Sweden, gathered the credit granting statistics of the source of Nordea Hypotek AB.</p><p>According to the theory credit losses are depending on direct and indirect factors. While direct factors can be affected by a credit analyst, indirect factors are outside of his influence. It can be stated that Nordea has been succeed in minimizing of risks at the considerable degree, with reservation for some improvements, and that some factors that cause losses the bank manage to keep under control.</p><p>Bank´s fundamental strategy in risk management is to use reasonable credit granting. All of respondents have stressed the importance of thorough inquiry on new credit application and frequent following up suspicions of payment difficulties with existing borrowers. Through these routines can bank capture problematic business transactions and prevent appearance of credit losses.</p>

<p>Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.</p><p>Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.</p><p>Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank.</p>