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.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

ABSTRACTBackground: On behalf of the Orthopedic clinic, Västerås, a study has been conducted with focus on comparing the results after conservative and surgical treatment due to complete achillestendon rupture.Aim: To compare results when testing the active and passive range of motion, calf muscle endurance, estimation of pain related to the achillestendon and self-efficacy to be physically active for individuals who have undergone conservative or surgical treatment after complete achillestendon rupture.Method: 14 individuals afflicted by complete achillestendon rupture in 2010 were recruited as a purposive sample. Examination were conducted of: Ankle range of motion with a goniometer, calf muscle endurance through a toe-raise test, estimation of pain intensity related to the achillestendon by VAS and self-efficacy to be physically active through ?Exercise self-efficacy scale?. P-value and the median were calculated.Result: The results of ankle range of motion and calf muscle endurance were based on the difference between the injured and the healthy side. When testing active plantarflexion the conservative group had a median of 4 ? and the surgical group had a median of 10 ?.

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

This paper is a study how students at a high school in Falun, Sweden, estimates theirperformance in an upcoming math test which is then compared with the actual grade thestudent performed. The students who participated also answered questions related to ?risksituations? to examine whether there is a correlation between how students estimate theirperformance in the context and their risk behavior, and if the students act like economicmodels assume. In agreement with previous studies, the boys in the survey tended to beoverconfident in their performance. The girls in the study were neither over- norunderconfident in her performance and no significant difference in the estimation of one'sperformance between the sexes could be proven.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.

This paper deals with the question of with witch tools the Alvastra pile dwelling was built. To reach a result I calculate the curvature on 29 stone axes, 8 double-edged axes and 21 simple-edged axes, used in the middle-neolithic in what today is Sweden. These results are then compared with two jams (the point in the pole where the axes edged stopped and left a mark) on two piles from Alvastra pile dwelling..

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

This paper presents the results from an osteological method study of the Ringsjöholm fishbone material. Ringsjöholm is located in Scania, southern Sweden and is 14C dated to 5960-5200 B.P. The aim of this paper is to critically analyse methods used on fish bone material in estimations of season. Three different approaches were used to estimate the fishing season at the Ringsjöholm settlement; 1) identified species, 2) size estimations of the pike based on Enghoffs (1994-95) regression formulae of os dentale, and 3) growth rings of the pike vertebrae.The identified species and the size estimations of the pike points to the fishing being active both during spring and summer. Growth rings analysis of the pike vertebrae didn?t give any quantitative results because of fragmentation.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Examensarbetet undersöker prestandakostnader och flaskhalsar för spelgrafik samt beskiver vanliga optimerings tekniker som tillämpas i industrin. Rapporten ger sig på uppgiften att visa exempel på prestandakostnad. Det framgår att dagens spelgrafik är för komplex och situationsberoende för att komma med annat än enkla abstraktioner man kan använda sig att göra en estimation på prestanda..

This paper is a literature review that examines how good mental calculation skills benefit pupils, which could work as a valuable learning tool for future teachers. The study addresses four key questions: ?What are the advantages of proficient mental calculations??, ?What strategies exist for mental calculation skills??, ?How can teachers accommodate their teaching to develop pupils? mental calculation skills?? and ?What has arithmetic looked like in different eras and what algorithms have been used??. Through literature searches in search engines, scientific articles were found, which formed the basis for the result segment. This was divided into two parts: A historical and a didactic overview.

I Kalmar kommun finns en datormodell över hela kommunens vattenledningsnät. Detta examensarbete gick ut på att med datormodellen samt med tryck- och flödesmätningar ge svar på ledningarnas kondition vad gäller råhetstal och eventuella dimensionsminskningar, samt framförallt läckagepotentialen i ledningarna. Målet var att få en så pass välkalibrerad modell att en avvikelse i tryck mellan det uppmätta och det beräknade värdet kunde detektera en flödesförändring, vilket i sin tur kunde bero på ett läckage. Modellen ska kunna användas som ett direkt läckageanalysinstrument. Beräkningsmetodiken som använts är State Estimation, som baseras på minsta kvadratmetoden.