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.

ABSTRACT New in a foreign country ? the importance of civic orientationJessica Gerhardt & Hiba Sultan We have examined the information on parenting in Sweden that is given to new immigrants through civic orientation. The aim of the study was to investigate how new arrivals are being informed of Swedish laws and regulations relating to child rearing and corporal punishment. The study also aims to examine how a lack of information about raising children in civic orientation can affect newly arrived families. Our empirical work has been created by a focus group interview with the child and family unit on social services and a call interview with an SFI-teachers who teach newly arrived immigrants in civic orientation.

ABSTRACTThe aim for this study is to examine how relatives to children who participated/participate in Youth and family team Sputnik-group, oriented towards support groups for children of substance abusing parents, perceive the work done by the organization. On the basis of this aim three questions were formulated: do the relatives perceive a change in the communication with the child as an effect of the child?s participation in Sputnik?s activities, do the relatives perceive a change in their relationship with the child as an effect of the child?s participation in Sputnik?s activities, do the relatives think that their awareness of substance abuse have changed following the child?s participation in Sputnik?s activities. Previous research, Mead?s perspective, the concept of ?groups? and support groups for children, were used to interpret the results.

Identifiering av fysisk barnmisshandel är en komplicerad uppgift och många misshandelsfall upptäcks inte av sjukvården. Det har skett en attitydförändring i samhället över tid, vilket har bidragit till en ökad anmälningsfrekvens av barnmisshandel. Fysisk barnmisshandel är när en vuxen vållar ett barn skada med eller utan tillhygge. Syftet med denna litteraturstudie var att belysa vilka kännetecken sjuksköterskan ska uppmärksamma vid kontakt med familjer för att upptäcka om barnet har utsatts för fysiskt våld. Med hjälp av tretton artiklar och en avhandling formades litteraturstudien.

The decrease in the number of dairy farms in Sweden has been ongoing for a longer period of time. But the fact is that this has previously not had any big effects on total amount of milk produced in Sweden. The main reason is that the remaining dairy farms get larger. However, during the past year, there has been a decrease in the total amount of produced milk, because the decrease is faster than the increase within the farms that are left. During the same period of time the supply of milk on the global market also has decreased. In spite of the fact that the global supply have decreased and the fact that the milk price increases, there are dairy farmers in Sweden who chose to exit the market.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

The purpose of this study is that the stories provide insight into and understanding of institutionalized girls experiences and views on their schooling, and from their stories also explore how schools can create opportunities for students who challenge. An overriding purpose is also that the girls? life stories in the long run lead to a school developing work. To provide a better understanding of the girls, qualitative methods with a narrative approach have been used. In the theory chapter I have used, inter alia, George H.

From an investigation by Finansinspektionen and KTH (2009) it is apparent that financial advisors and their clients develop relations, believing that they understand each other, while in fact, they do not. The media tends to notice the conflict of interests between advisors and retirement annuity clients. The aim of this study is to create a greater understanding as to why misunderstandings occur between advisors and clients. This will be accomplished by a quality study of how advisors and trade unions assess how the relationship functions. The theoretical part consists of theories concerning relations and uncertainty.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Syftet med denna studie är att genom kvalitativa intervjuer beskriva upplevelser och erfarenheter av medierad social interaktion på Internet för klienter på behandlingshem för missbrukare. Vi ville undersöka hur detta påverkar klienternas möjligheter att förändra sina liv, identitetsskapande och sociala relationer. Vi genomförde enskilda intervjuer med tre personer som jobbar på ett behandlingshem där klienterna har fri tillgång till Internet och med en klient på samma behandlingshem, samt gruppintervjuer med sammanlagt sju personer som hade varierande erfarenhet av behandlingshem.Resultatet visar en allmän negativ syn på medierad social interaktion under behandlingstiden. Den största risken som lyfts fram under intervjuerna är att Internet försvårar för klienterna att bryta med missbruksvärlden. Kontakt med vänner och bekanta i missbruksvärlden kan leda till att klienten avbryter sin behandling.

Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..

Bakgrund: Substansberoendet ökar stadigt i hela världen, vilket ökar trycket på den somatiska vårdens kunskap att vårda patienter med substansberoende. Sjuksköterskor upplever att de inte har tillräcklig kunskap och erfarenhet av att behandla patienter med substansberoende, vilket ofta leder till att patienter känner sig felbehandlade och sjuksköterskor känner sig obekväma i sin sjuksköterskeroll i olika vårdsituationer. Syftet var att undersöka hur sjuksköterskors utbildning påverkar omvårdnad av patienter med substansberoende, inom den somatiska vården. Metoden är en litteraturstudie med fokus på sjuksköterskors utbildning om substansberoende och omfattar sju kvantitativa och sex kvalitativa vetenskapliga artiklar från olika delar av världen. Resultatet visade sjuksköterskors upplevelse i mötet med substansberoende patienter och behov av utbildning för sjuksköterskor om substansberoende.

SummaryPatients with burn injuries involving more than 20 percent of the total body surface area lose a lot of fluid and are in the risk of developing a severe hypovolemia. Fluid resuscitation is a corner stone in burn care and is important for preventingfurthercomplications. The most common resuscitation formula is the Parkland Formula. Hourly urine output is a measure used to evaluate if the fluid given is sufficient enough to maintain a sustainable tissue perfusion. Inhalation injury, abuse of alcohol and drugs are some of the factors that may increase the amountoffluid needed.