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.

This project is part of the course MF10YX, introductory mechatronics. The purpose of theproject is to integrate modules from the group members previous specializations into amechatronic system in the form of a self-balancing robot. The prototype ?Charlie? should be ableto race along a 10 - 30 m line. It should be able to start manually and autonomously detect andstop after the finishing line.

Arbetstillfredsställelse är ett viktigt begrepp då människor tillbringar stor del av sitt liv på arbetsplatsen. Det är ett svårdefinierat och komplext begrepp, men kan ses som en individs syn på och värdering av sitt arbete och sin arbetsplats. Locke (1976) ser det som tillstånd och upplevelser och Kaufmann och Kaufmann (2005) som ett samspel mellan bland annat den anställdes tankar, förväntningar och själva arbetet. Det finns aspekter som kan kopplas till hur tillfreds en medarbetare är med sitt arbete och sin arbetsplats. I följande studie belyses förhållandet mellan Work Locus of Control och arbetstillfredsställelse samt anställningslängd och arbetstillfredsställelse.

Do ceramics have to be static? This was the question that spurred me into this work, and what kept me working on to achieve the possibility of motion in my ceramic objects. By combining the knowledge gained through my former education as an avionics technician with my interest in the ancient ceramic craft, I strive to create kinetic ceramic handicraft suitable for interaction with an audience.By a series of different phases I slowly go from understanding what kind of motion I want my objects to have, to actually realizing this motion in three-dimensional objects. Through the use of simple models made from corrugated fiberboard followed by more advanced plaster models, combined with different complementary materials such as bicycle inner-tubing and recycled aluminium cans among many others, I, through a vast series of testing, slowly build up a knowledge base later applied to the ceramic objects.The result is for me a success; I have found a way for me to combine ceramics with mechanics. Through this I have created kinetic ceramic handicraft intended for interaction with an audience..

Syftet med uppsatsen är att öka förståelsen för aspekter gällande ekonomistyrning och dess utveckling gällande alternativa mätmetoder i multinationella företag på dagens mogna marknader. De teorier som används är ekonomistyrning i allmänhet relaterat till ekonomistyrning i multinationella företag samt presentation av traditionella och nya mätmetoder. Vi har utgått från en modell av Anthony & Govindarajan, vilken vi sedan utvecklat till ett teoretiskt ramverk. Vår studie bygger på intervjuer med 17 personer på olika nivåer och i olika positioner inom vårt fallföretag SCA Packaging. Dessa personer har befunnit sig i Sverige, Tyskland, Storbritannien och på huvudkontoret i Bryssel.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

This article starts with a review of the literature regarding the normal reproductive physiology of the mare, prolonged luteal phase and medical drugs used within reproduction of the horse, with emphasis on Ovuplant®. The purpose of this article was to measure the progesterone level in blood, of mares implanted with deslorelin acetate (Ovuplant®). The study was performed at the Department of Clinical Sciences, SLU, in Uppsala. There were seven mares included in the study. They were divided into two groups, one experimental group (four mares) and one control group (three mares).

This essay is the result of a case study. The aim of this study has been to gain an understanding of government employee?s opportunity to be involved in and contribute to the processes tied to organizational development. The case study is based on the perspective of the government employees and their experience and thoughts regarding their opportunity to be a part of the organizational development. The empirical data that was generated by the case study has been analysed with New Public Management and Sense Of Coherence as a theoretical point of view.

The purpose of the study was to identify and analyse the implications of client virtualisation in company environments. The study chose to focus on the aspects of the current hardware, license management, application management, maintenance work and the implications virtualization would have on these. The work in the study was chosen to limit itself to a Windows environment.The background to the study was due to a growing need to be more flexible and mobile in company environments and in collaboration with the University of Jönköping a problem description and the framing of questions was defined. The essay tooka qualitative initiative to comprehend the complexity of the problem at hand. The empirical data was collected from interviews, literature studies and laboratory work testing applications.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

The purpose of this Bachelor thesis in Economics at Lund University is to try to establish the correlation between the value change of retail real estate buildings in Sweden and macro economic variables. The principal method is the multiple regression model and it is used to estimate the basic model. The basic model is enhanced by estimating some 30 models and the result is two good models. The difference between the basic model and the two better models are small but important. In the lagged basic model, the same variables are used as in the basic model but with different time lags.

Det går inte att utbilda sig till chef men jobbet som chef underlättas om man har utbildning. Enligt vår empiriska grund så är den bästa kombinationen att lära sig det både praktiskt och teoretiskt, utbildningen är en genväg till en chefsposition. Chefen kan däremot utvecklas om man utbildar sig under tiden som man jobbar..

Young stands in urban forests often lack a shrub layer, though shrubs play an important structural and biological role in forests. All layers interact with one another to form a multilayered stand, in which shrubs have a vital role.In this diploma thesis, theoretical models for forest dynamics are compared with four reference stands to detect factors, and principals for introduction of shrubs in young stands. In these stands four different ways of introduction were found. In one trees and shrubs were planted together at the same time. Shrubs spontaneous spread under a canopy of mature forest, in another.