Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

The aim of this study was to explore the role of death in the Swedish family. How do parents and families cope with the loss of a child/sibling? How do the remaining children in a family fare after loss of sibling? The study was caused out partially through a selective review of the literature on children loss in families and partially through interviews with families who had experienced death of a child. The results were analysed with help of Family system theory, Emotional theory and with an Esoteric perspective. The findings of the study were that although families do eventually cope with the situation the majority is struggling to adjust.

A hearing loss may affect the identity development and participation among adolescents. To understand adolescents with hearing loss in modern society, it?s of great importance to ascertain how identity- and participation processes occur in new areas, such as the internet.Objective: The aim of this study was to investigate what research shown regarding identity development among adolescents with hearing loss and whether social processes on the internet may influence the participation of this group.Method: A literature review was conducted to obtain a cohesive framework of research about participation processes and identity development among adolescents. Included articles have been published 1995-2015.Results: The results show the importance of the individual?s identification with the surrounding.

Success in treatment with platinum-based chemotherapy against different types of cancer tumors is limited by side-effects such as hearing loss which can have a large impact on the individual`s quality of life. It is of great importance to continue with studies that address this complex of problems.Objective: The aim of this literature review is to investigate the impact of platinum-based chemotherapy on hearing in children and adolescents treated for different types of cancer.Method: A descriptive review of literature was made based on sources from 15 different studies on the impact of platinum-based chemotherapy on hearing in the target group.Results: The survey of the studies shows that platinum-based chemotherapy causes incidence of hearing loss by differing degree in the target group. Dosage of a platinum-based substance appeared to be the most significant factor. Treatment with both cisplatin and carboplatin was more ototoxic than treatment with only one of these. Greater risk for hearing loss was to a higher degree observed in younger children.

Audionomprogrammet.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).

The present study deals with task-oriented conversations between a person with hearing loss and a relative or friend. The purpose was to investigate how the participants in the task-oriented context co-construct understanding, and to focus on different kind of repair strategies that the participants may use to make the hearing loss relevant in the conversation. The method used was Conversation Analysis (CA). The material consisted of eight videotaped task-oriented conversations between a person with hearing loss and their significant other. Altogether eight persons participated in the study ? four of them had a hearing loss and the other four had normal hearing.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).

When harvesteing ley there is always mechanical losses from the harvest machines. During the last years the roundbalers with knives,cutting the material-are more common, This use increase the mechanical losses of material. MATERIALS AND METHODS The roundbaler which used in this test was a Krone Vario Pack 1500 Multi Cut. This roundbaler has 17 knives. The theoretical length of cut was 64 mm. During the test we stretched a rubber tarp under the balechamber and collected the materials which fell down from the balechamber.

Due to higher standards of living around the world, greater industries and larger infrastructures causes an increase of the global energy consumption. This harvest of energy puts a great stress on the global environment. With this development, it becomes increasingly important to utilize energy resources in the best possible way.Fans are components that are often used in the industry and in households. A common problem is that the fan is oversized. An oversized fan causes an excessive flow, which has to be adjusted in order to achieve the correct flow.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

This master thesis studies distributed navigation which isa function implemented in a future network based combat information system to improve the accuracy in navigation for combat vehicles in a mechanized battalion, above all in the event of loss of GPS. In the event of loss of the GPS the vehicles obtain dead reckoning performance through the backup system that consists of an odometer and a magnetic compass. Dead reckoning means a drift in the position that makes the accuracy in the navigation worse. The distributed navigation function uses position and navigation data with measurements between the vehicles to estimate the errors and uncertainties in positions, which are used to improve the accuracy in position for the vehicles. To investigate and demonstrate distributed navigation, a simulation environment has been produced in Matlab.

This essay is about the history of the hearing aid in Sweden, from 1930s until today. The hearing aid as an apparatus is described, and views by the users are presented. Articles and interviews have been used as source material to answer the main questions. In the essay, people who have written the articles, and the ten users being interviewed, describe how hearing aids are used in everyday life, and how users interact with people in general and how the hearing care system treats users. Another question regards how users perceive their own hearing aids from an aesthetic perspective.

The study emanates from the national quality registry for persons with severe and profound hearing impairment. The aim was to examine possible differences between signing deaf and adults with acquired severe hearing loss, with reference to self-assessed problems, how the hearing loss influences daily life.In total 234 adults aged 30-90 years were included (128 women, 106 men). In the registry, there are background variables and questions that the patients have answered. The results, indicated on a visual analogue scale (VAS) from 0-100, from a question ?To which extent does your hearing loss at present influence your life?? were analysed.The study was performed by pooling the results of VAS and dividing the patients into signing deaf and those with acquired severe hearing loss, and in age groups 30-60 and 61-90 years.