The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

This study illustrates the task of the administrator where the main focus lies on getting understanding for the administrator?s work, showing how this is performed. The method I have used in the performance of the research is the qualitative method. This study was carried through by means of interviews. Theoretical starting points are exchange theories, friendship theories and part theories.

With an attractive trainee program company?s today hope to attract young devoted people. In the frame of a trainee program, there has been a special focus on a formal mentorship in an effort to develop characteristics with the mentor and protégé. Therefore this study discusses the subject mentorship in trainee programs. Which characteristics are affected with the mentor and protégé during a mentor relationship in a trainee program? The aim of the study is to create an awareness and knowledge of the mentor and the protégés understanding of which characteristics are affected in a mentorship relation after a completed trainee program.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The purpose of this work was to provide a better understanding of urea?s decomposition and byproduct formation in an SCR system on heavy trucks. In my experimental setup with TGA-DSC-FTIR (a combination of two thermal analysis methods and a method for gas phase detection), an FTIR method for urea in the gas phase was developed for the qualitative and quantitative determination of urea and its decomposition products. Chemicals such as urea, biuret, cyanuric acid and melamine of p.a. quality were used in this method development. Beforehand, there was no FTIR method available to detect these substances; hence, the aim of this work was to develop an FTIR method to understand the degradation chain of urea. The combination of TGA and DSC was used for analysis of different samples, where urea, biuret, cyanuric acid and melamine in varying amounts have been weighted in for various experiments in order to study the temperature at which a phase transition or reaction occurs, i.e.

Background: In Sweden, heart transplantation increases as a method of treatment. Patients undergoing heart transplantation require special needs of care. Nurses have to increase knowledge about experiences that these patients percieve to conform the health care in the future. In this study, health science has been used as a theoretical frame of reference which includes a patient perspective.Aim: The aim of this study was to describe experiences among patients, elder than 18 years old, undergoing heart transplantation.Method: The method was a qualitative descriptive study with a context analysis based on ten scientific articles and an autobiography corresponding with the aim of the study.Results: The results of this study showed six themes about experiences that emerged among patients undergoing heart transplantation: feeling of vitality, existential crisis, importance of social support, destructive feelings, capacity of going on and the experience of quality of life.Conclusion: It?s not a guarantee that the quality of life will increase among patients undergoing heart transplantation and they need a specialist trained nurse available to support at all hours..

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

The purpose of this study is to observe which method that is used when it comes to teaching geometry. The study aims to take a closer look at four different ways of teaching: illustrations, using practical objects, brainstorming and verbal communication. The method used to get the results is observation. With the result, we can deduce primarily that the educators make use of the four didactic methods to varying degrees. There are similarities between most of the teachers but also differences between them.

Background: When a parent loses its child life will change drastically and assume other conditions. The loss of a child affects the whole human existence, the grief can be very intense as well as in-depth and find expression both on an emotional, physical, mental and spiritual level. Aim: The aim is to describe parents? experiences of losing a child to illness. Method: Graneheim and Lundmans manifest content analysis method was used to the method based on qualitative raw material in forms of three Swedish autobiographies.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

Uppsatsen analyserar inledningsvis vad Method Acting innebär. Den ryske regissören och skådespelaren Konstantin Stanislavskij utarbetade i början på förra seklet ett system vars uppgift var att utforma ett skådespeleri som bröt mot normen av, vad han tyckte var, orealistiskt spel. Med naturalismen kom kravet att teaterns uppgift var inte att försköna verkligheten utan att visa verkligheten som den var. Stanislavskij besökte, tillsammans med the Moscow Art Theatre, USA i början på 1920-talet och presenterade sitt system för den amerikanska publiken. Några av hans lärljungar stannade kvar och började lära ut de nya skådespelarteknikerna.

During springterm 2010 Erik Persson and Magnus Hansson performed their ThesisWork with DIAB Laholm, in Hallands County for University of Halmstad.The project has been a product development project without exterior customers. Thusit had a great emphasis on functionality and less emphasis on marketing and such.This reflects the ambition to develop machinery to be used within the productionfacilities of DIAB Laholm, not to be sold to exterior customers.Main objective has been to create machinery which enables the production ofrotational symmetric work pieces within a NC-milling machine with 5 axles. Thework pieces milled will be made of DIAB?s material Divyncell with varyingdensities.The project has followed Fredy Olssons method involving Principal ? Primary ?Manufacturing constructions. However a complete manufacturing construction hasnot been made since DIAB just wanted a good Primary construction which will serveas a base for finishing touches at DIAB.By the end of the project material including calculations has been sent to DIAB andthey will finish the work and manufacture the machine if they find economic viabilityin this.The work method has been suited for this by several reasons, it was created withthese projects in mind and it?s also the method most familiar to us..

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

Background: Sporting events conveyed by the TV medium affect people and can give many unforgettable experiences. Sport may be synonymous with excitement and drama or just serve as entertainment. Through TV broadcasts from different sporting events, millions of televiewers all over the world have enjoyed athletic feats of extreme top class. TV broadcast sport always attracts a great number of viewers, also in Sweden. The prices of broadcasting rights to sporting events have risen strongly during the last decade, much as a consequence of the increasing competition between different TV companies both internationally and in Sweden.