Objective: The aim of this study was to compare equations used to calculate BMR to values of BMR obtained from measurements in order to determine the most suitable equation to be used on children and adolescents with CF.Design: The participants where children and adolescents with CF. Data was collected from the division of Clinical Nutrition at Uppsala Akademiska Sjukhus. Age, weight, height, BMI, BMR, FFM and FM was recorded from 27 measurements. BMR from the participants collected from the indirect respiratory calorimetry was compared to the results obtained from five equations used to obtain a calculated value of BMR.Results: Tverskayas equation was best correlated with the measured BMR for the whole group. The equation underestimated BMR for the participants with a measured BMR over 1400 kcal/24h and overestimated BMR for participants with a measured BMR under 1400 kcal/24h.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Today the Internet is used more and more as a transportation for information. Much of the information is confidential and should not be read by those not privileged. To protect the information from unauthorized access cryptography can be applied. The cryptography algorithms in use today all have their pros and cons. They are therefore suited for different applications.

The purpose of this study was to look at the experiences of midwives in maternalhealth care encounters with non-european-born women and men, and to determine ifmidwives deem any special competence necessary to handle these encounters well.We gathered information by means of qualitative interviews and semi structuredquestions with eight midwives all of whom matched the inclusion criterias and gavetheir personal consent. Midwives from four district health care centers in Uppsalawere included. The interviews were transcribed and analyzed by means of qualitativecontent analysis.The results reveal the experiences from encounters with non-european patients to betwofold. On one hand the encounter is a positive, exiting experience with anopportunity to learn more about a foreign culture and exchange experiences. On theother hand complications can occur as patients may have unexpected expectationsregarding the health care, have great difficulties with the language or haveexperienced traumatizing incidents, all on top of coming to Sweden alone withoutrelatives.In the encounter with non-european-born patients the midwives consider it importantto have special competence in form of knowledge of other cultures and religions asthis provides a greater understanding of the reasoning behind the patients? decisions.Cultural competence is also important as it helps avoid inadvertently insulting thepatient during the encounter.The special competence held by the midwives has been attained from their basic andspecialist education as well as from self acquired experiences and interests.

Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Researchers at Karlstad University have developed a method for making paper ion conducting. The reasearchers want to test this technique in various applications and produce products that make use of the ion-conducting paper. Hopefully this will drive the development forward and result in new applications for the ion-conducting paper.This study was to test the possibility of manufacturing a gas sensor of conducting paper along with electrodes of conductive polymers printed on the paper. By comparing the paper sensor with an electrochemical cell in which the electrodes of conductive polymer replaces electrodes of metal and ion-conductive paper replaces the liquid electrolyte in the electrochemical cell, it was hoped that it would be possible to measure the oxidation and reduction reactions that a gas could introduce at the electrodes.It was shown that it is possible to measure a potential difference in the range of 0.3 V to 0.5 V between the electrodes when exposing an electrode to 100% oxygen. The reaction that takes place is relatively slow and the reaction rate is partly due to the distance between the electrodes.Since the sensor can measure oxidation and reduction reactions it is possible that, in further development of a sensor, the sensor can be made ??into a versatile sensor with more applications than gas measurement as there are many more ways to oxidize or reduce the electrodes than by exposure to oxygen.During the study there have been discussions and meetings held with various companies in the sensor industry to be able to specify what the market demands of a sensor made ??of paper and the requirements that must be placed on the sensor for it to be interesting for the companies..

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

In this thesis a possible cost effective runner change of some of the units in the hydroelectric power station Olidan is investigated. The possibility to drive a unit at the same efficiency point through a change of the turbine shaft speed and the rate of discharge is tested. Furthermore the theories behind model testing, determination of efficiency increase from model to prototype and efficiency measurements shall be discussed and analyzed with Olidan as a starting point.A predicted curve has been built on information from model tests and field measurements on the existing runners and runner data from the test of the new model. The predicted curve shows the difference in efficiency between an existing runner and a modern one. It is the difference in efficiency that is used in the calculations that are to show whether changing to a pair of new runners will be cost effective or not.

The usability of the Internet increases for every year. The Weblog phenomenon makes it possible for anyone to easily publish, find information and get in touch with other people through the net. This Essay treats the possibilities the Weblog medium offer Swedish libraries and librarians in library contexts. The purpose of the study is to examine the Web phenomenon: Weblogs, and their significance for a total of eleven Library Heads and librarians together with their view on the Weblog activity at each library connected Weblog, to get comprehension and new knowledge on the usability of Weblogs in the library sector. The foundation for the Essay consists of a qualitative interview study, built on asynchronous e-mail interviews and telephone interviews with blogging librarians and Heads of libraries.

During whole-tree harvesting, there is a risk that the soil will become impoverished of nutrients. To prevent this, nutrients are returned to the harvested site as wood ash. This action also reduces the risk of soil acidification. Nevertheless, the ash does not result in any increase of tree growth if it is added on mineral soils, which is where the measure is most commonly used in Sweden. Due to the lack of growth response, the interest from landowners is small, which is why ash amendment today is not done enough to compensate for the need.

Bovine Respiratory Syncytial Virus (BRSV) is a common cause of respiratory disease among young cattle. The virus causes severe losses; the herd mortality rate can sometimes be as high as 20 %. In this study the avidity (i.e the antigen binding force) of BRSV specific antibodies was measured to see if there was a difference between antibodies produced during an acute phase of infection and antibodies produced by earlier infected animals. A commercially available ELISA-testkit against BRSV-specific antibodies was used and an incubation step with 6M urea was added. The effect of the urea is that it breaks the weak bonds between antibodies and antigen while the stronger bonds remain intact. Four different groups of animals were included in this study; seven calves that were naturally infected, three acutely infected calves with known time of infection, five cows that were seropositive during several years and four experimentally infected calves that had been a part of a vaccine trial. The results of this study showed that antibodies produced during the acute phase of an infection had a low avidity and that the avidity increased with time after infection.

The horse is a homeothermic animal and to keep a constant body temperature in winter season is important. Acclimatisation is to provide means for a good thermal insulation consisting of skin, hair, and an outer air layer. The skin covers the horses body and it is composed of three main layers where the top layer of the epidermis consists of dead keratinized cells that are constantly being sheed. The dermis is composed of collagen connective tissue that give the skin its strength. The bottom layer with subcutaneous fat provides a thermal insulation and can be used as an energy reserve in cold weather.