The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Lip force has been found to affect the ability to achieve satisfying speech production and swallowing. A normative value for lip force in adults has been measured to 15 Newton (N). Corresponding value for children measured with Lip Force Meter 100 (LF100) does not exist. In the current study lip force was measured in children between the ages of five and ten years. The aim of the study was to obtain normative values for children with typical development in separate age groups.

Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

Positive action is measures that usually constitute discrimination but which are justified when achieving the purpose of an effective equality between people of the society. Positive action regarding gender is regulated in primary law, secondary law and case law of the EU whereas positive action regarding other discrimination groups is regulated in secondary law and negligible regulated in case law.There is a boundary between positive action and discrimination. Primary law gives little guidance on determine that boundary. Secondary law provides more advanced guidelines of how to determining were the boundary is.When determining were the boundaries lays between positive action and discrimination the guidelines given by the European court of justice in case law can be used. The majority of these guidelines are focused on positive action regarding gender.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

A well known optimization-problem of multiprocessor system is scheduling of tasks. In this paper I use a variant of previous known algoritm, (Fast Critical Path) for scheduling real-time tasks on a multiprocessor system. This is made in a simulation study in MATLAB. The system architecture is assumed to be a MIMD- machine, (Multiple Instruction stream Multiple Data stream) with bus-typologi and message-architecture. Scheduling was made on this system where the number of processors varying from five to ten.

The aim of this essay was to describe how school social workers can help and support students with parents who abuse alcohol or other drugs. We wanted to see how school social workers room for action is presented and how it affects their work with students living with parents who are abusing. We used a qualitative method to elucidate how school social workers handle this issue in a more profound way. By conducting semistructured interviews with six school social workers in one province in southern Sweden we gained exhaustive and detailed answers. In the analysis we used street level bureaucracy and theory of recognition.

Lundbergs Plåt AB is a small company situated in Jönköping. Their main task is to process different kinds of steel such as stainless steel. Lately, they have shown an interest in Lean production.On the basis of the situation mentioned above, we developed the purpose to find and decrease the non value-added wastes in the production at Lundbergs Plåt AB. Out of this, we also developed and answered two questions: Which wastes can be found with help from a value stream mapping (VSM)? In what way can these wastes be reduced and how can these reductions contribute to an improved production? VSM is the method used to find the non value-added wastes.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

It has been shown in various research contexts that action programs do not always work as they should, even though there are clear guidelines on how the action programs should be designed and used. The aim of this study is to illustrate which processes that occur before an action program as well as how these processes lead to action that will give the student the support he or she needs. Through qualitative interviews with eight teachers, I have tried to answer the questions that I created. I have tried to answer my research questions that I have made based on the purpose. The questions are; What type of inquiry will be done if a student risk to not reach the knowledge goals? How will the inquiry support the action program? In what way does the action program support pupils in special needs? The result of my survey show that the survey being done for an action program is very individual-focused and that the mapping rarely shows on the teachers role or school environment to students who fall into special needs.

This paper is about the use of task boards in agile system development projects. The main focus is on how digitalized versions of the task board can be of assistance during the development process. Our investigation is based on qualitative studies, with system developers of various backgrounds and professional roles, along with studies of relevant literature. The main results are that a digitized version of the task board can increase awareness for the team and be of major importance if it is accessible through the web. On the other hand negative effects of the digitalization can emerge as well.

The purpose with this thesis was to examine the cold rolling mill located at Högskolan Dalarna and to stabilize the rolling process, to achieve steady state. Experiments with cold rolling of an aluminium strip have given results for rolling force, friction, reduction, strip tension and strain hardening. Results show that steady state has been found for the experiments with roll force and strain hardening, and not been found for the experiments with friction and reduction. Results show that increased strip tension gives lower roll forces. The roll force equation of Stone shows comparable results with reality for dry contact with reductions up to 30 %, but starts being incomparable with higher reductions.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

The background to this paper is the events that have taken place in the Swedish area of responsibility in Afghanistan where Swedish troops have been ambushed by the insurgents. Although the troops primarily where riding in Toyota Land Cruisers they had no casualties. I think that the Swedish force needs other vehicles that can be armed and are armoured.When I compared three different types of armoured vehicles, I found that PTGB 6 is the vehicle of choice, according to the special needs that a Swedish EOD-squad, their task and their equipment have. .