The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This thesis is the final part of bachelors program of Nuclear Engineering at UppsalaUniversity (program code KKI1). The work has been carried out in cooperation withForsmark Kraftgrupp AB. The topic studied deals with possible improvements ofefficiency at the planning department at block 2 in Forsmark i.e. FMP2.FMP2 plans and coordinates over 3,000 operations which is carried out during theannual overhaul of block 2 in Forsmark. Inspections, fuel replacement and repairs areincluded in the annual overhaul.

Nathan Söderblom, Swedish archbishop 1914 - 1931, understands his role as bishop from an integrated theological conception that episcopacy is a gift to the church and the apostolic succession a heritage of utmost value. Episcopacy is an important tool to make the churches come together. in his work for peace during the Great War it was through his position without any power that he could approach the politicians. His calling was not only for Sweden; he had a responsibility for the whole world. In the Ecumenical Cope for the 1925 Stockholm meeting Söderblom expressed his views on the importance of the Uppsala see.

Online dating and ?People nearby applications? (PNA) has become more popular in today?s society. With PNA you can easily find people who are nearby you that you can socialize with and maybe even meet. In this paper we study the mobile application Badoo and explore how it is used for dating in clubs in Stockholm through observations that we participated in. We also had a group interview with five Badoo users about their usage of the application.

This work is about Cuban music and my relationship to it. My study contains two different parts. In the first one I try to give a short summary of Cuban music history. The second part is about possibilities and problems that can arise in the meeting with foreign cultures. I have focused on three themes: Music and respect, cultural encounters and travelling, and communication.

The current planning philosophy is based on a political utopic modernism founded during the first part of the 20th century. The focus is, in planning a defined area, to maximize the internal efficiency and to create a competitivesociety. During the latter part of the former century globalization changed the context, thus creating the need for a new way of approaching physical planning. This paper shows that the historical and philosophicalmetaphor of flow can be applied to meet the demands in the global city. It also shows how the edge, as where interaction takes place, is an important part of the content that has to be defined.

This research is about the experience educationalists have of children encountering mathematics in a preschool. What is the impact of introducing mathematics in preschool? How do educationalists work with mathematics and how do they experience the children?s interest in mathematics?  The aim of this degree project is to examine how educationalists experience children´s interest in mathematics when they encounter mathematics at an early age. The degree project is limited to educationalists and children within a preschool located north of Stockholm.This research seeks answers to the following questions at issue. Does an early encounter with mathematics in preschool lead to increased interest in mathematics among children?  How can educationalists in preschool work in a appropriate way with mathematics to stimulate children to develop within mathematics and to increase their interest? How does educationalists in preschool experience children´s interest in mathematics?Theories by Piaget, Vygotskij and Dewey were used as well as former research in this subject.To answer the aim and the questions at issue in this research, three interviews was conducted with educationalists at the preschool and recorded with a Dictaphone.

The purpose of this essay is to show how ESN, IKEA and the Ministry for Foreign Affairs (UD) mediated swedishness. This will be done by illustrate and analyse the methods the research fields use to create and spread pictures and message about Sweden, Swedes and Swedish cultures. The essay use the method of represented informants and show three field where the meeting between people and cultures is conspicuously. Hopefully, this essay can be seen as a contribution to the research of identity (identity research). I have chosen to focus on three fields of research, which do not belong to the classic field of research to show how swedishness is mediated..

This thesis deals with two types of agrarian remains in relation to settlement remains; clearance cairns, low stone walls and house terraces in the area of Northeastern Uppland and the area north of Lake Mälaren, during the middle Iron Age. The aim whit this thesis is trying to get a better understanding of the relation between agrarian and settlement remains in Uppland. Three places have been chosen where these three elements are present and they are interpreted through Richard Whites concept of middle ground but also Landesque capital. The three elements have shown to be expressed in different ways in all three sites. It is possible to see two areas with different traditions, but also to see two areas that closely interact with each other, this opens up for a new discussion around agrarian remains in both areas.

Master thesis in Business Administration, Swedish Business School at ÖrebroUniversity, spring semester 2012Authors: Anders Oskarsson & Christian UhlanderTitle: I?m going to make you rich! -With a little help from PiotroskiResearch objective: This paper examines whether a simple account-based analysis strategy,F_SCORE, can improve returns earned by an investor. The results show that F_SCORE generated a69,7 % annual return between 2001-2010 at the Swedish market, which was better than the furtherdeveloped model A_SCORE. Overall, the evidence suggests that the market does not incorporatehistorical information into prices in a timely manner.Methodology: The foundation for this thesis is based on a quantitative approach and empiricalmaterial is gathered from Thomson Reuters Datastream for the Swedish market..

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

The purpose to this survey is to map out the affordances available in the outdoor environment of one preschool. This has been executed through three episodes of observing children at that preschool during their outdoor play. All visible affordances has been written down and later on summarized in different themes where the most interesting meeting places in the outdoor environment at the pre-school have been described. The result of the study shows what the children at this preschool do in their outdoor environment. It also shows the importance of the arrangement of material and environment in order to be able to support childrens play.

The purpose of this essay was to study social workers´ and polices contributions with criminal youth gangs and get an insight in how co-operation in the contributions between these governments comes to rank and works.To find out, we carried out a study with a qualitative design based on document studies and interviews with social workers´ and polices who were meeting youths in their work.Our findings were that it's hard to define a criminal youth gang. The social workers´ and polices have both individual and common contributions with criminal youth gangs. One of their most important lining is to prevent new recruitment of young people to criminality. The social workers´ and polices both have an intention to cooperate but they can?t agree about the method of work they shall use, ?the kid-glove or the whip?..

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

International negotiation is the link between international planning and implementation. The ability to negotiate successfully may very well depend on the efforts being put into preparatory activities, leading to the purpose of this research, to gain a better understanding of pre-negotiation in an international context, by exploring, describing and partly explaining the process. Personal interviews were conducted with two Swedish international companies to obtain thorough information within the area. The collected data from these two cases are discussed, compared and then finally used to draw general conclusions. The study indicates the different issues that either occur or should be considered prior to the first formal meeting in an international negotiation.