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 report is about finding the cooperative elements in games and making a boardgame based on them. I tested different computer games and boardgames to try and get the cooperative elements and then I make a boardgame based on what I found.What I found during testing is that to be a fully cooperative game all players on the same team must win or lose together and one player should not be able to finish the game by herself. There are of course some things that can change this for example what kind of players are playing.My best advice is that you should decide that the game is fully cooperative from the beginning and build the game from that..

This report contains a risk analysis of transportation of dangerous goods in Kalmar. The analysis is based on quantitative data and an evaluation of the risks based on both the probability of occurring accidents as well as the consequences of those. The risks are presented as both individual and societal risks..

Aim:The aim of this study is to examine similarities and differences in eating habits in students ages 16-19 in high school.Questions:How do eating habits differ between adolescent athletes and non-athletes?What significance does living conditions and religious background have on the eating habits of adolescents? Method: This study is of a quantitative approach using survey questions.The method used was questionnaires. Three schools participated in the study. The school provided programs with and without athletic orientation. My purpose was to give out 200 surveys but in the end the total of handed out surveys landed on 141.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

The aim of this study is through a teacher perspective illustrate and analyze how preschool teachers apprehend children´s learning in relation to the preschool yard.The main research questions asked were:How do preschool teachers apprehend the preschool yard in reference to it as a place?In what way do preschool teachers use the preschool yard in their work with the children?How do preschool teachers view the preschool yard and the significance it has on children´s learning?The research is based on data collected through interviews and observations at four different preschools in the same municipality. The research views place and people as social constructions, a theory of knowledge that is based on the view that the world, places and people are constructed in relation to each other. This perspective as well as previous research is used for analyzing the data collected through a qualitive study based on interviews. The data analyzed show that the preschool teachers involved in this research apprehend the preschool yard as a central part in the learning of young children.

The Swedish agricultural sector is currently experiencing substantial structural changes, where the number of agricultural enterprises continuously decreases and the average farm size increases. In order to maintain competitiveness, it is important to be aware and adapt to changes concerning the surroundings of the company (Johnson et al., 2011). Agricultural commodity prices sharply fluctuate on the global market in recent years, affecting the profitability of farmers. High volatility market requires tools to reduce price variations and increases the need of decision-making (Bouder & Beth, 2003). Farm-based grain handling facilities increases the sale options regarding agricultural commodities; a flexible strategy to get additional compensation for the storing the grain produced on the farm (Edling, 2002; Edwards, 2013).

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

This is a qualitative study aiming to study stepparents? view of the relationships within the stepfamily and their thoughts about what makes it work. It is based upon three stepmothers? life stories focusing on their relationships with their stepchildren. The study is based on a symbolic interactionistic theory and explores the experiences and unique perceptions of these women in their life as stepparents.

With inspiration from Bitzers situational analysis a phenomenografic method has been used, influenced by Brown & Levinsons´s theory of politeness, to find perceptions concerning constraints (in Bitzer´s sense in his model of the rhetorical situation) in Internet-based communication. Based on three qualitative interviews, this essay has found that the perceptions are closely linked to views of what constitutes formal and informal contexts, varying due to the gender or age of the informant. Netspeak is not considered appropriate, with some exceptions, in any formal situation. However, the perceptions regarding decorum in informal situations differ in nature, based mainly on what kinds of associations and connotations are produced by elements found in netspeak. Since perceptions regarding informal situations vary, there is a large risk of misunderstanding, which this essay aims to survey..

The main purpose of this study was to examine the knowledge in biology by immigrant pupils. My investigation is based on the pupil and I have focused on positive and negative factors that affect their performance in biology.The study is based on marks in year 2006/2007, a survey and interviews made with four immigrant pupils at a compulsory school in Västra Götaland.The study indicates that the result in biology of immigrant pupils is lower compared to Swedish.Difficulties in language, the commitments by their parents and their surroundings are the main factors that affect their results negative..

The essay concerns corporation?s usage and consumer?s attitude towards the phenomenon Big Data. The aim is to analyse whether corporation-management and future ambitions concerning consumer data coincide with attitudes and opinions of today's consumer, and how these opinions reflect consumer behaviour online. The essay is limited to focus on how companies use consumer data in order to better understand and improve the efficiency of their marketing. A self-composed analyse-model was created using previous studies concerning Internet-usage in Sweden, previous management analysis of corporations use of Big Data combined with theory of Cognitive Dissonance. A questionnaire was then created with the analyse model as foundation.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

Bakgrund: Genom tusentals år har människor och sällskapsdjur levt sida vid sida. Tidigare studier har fokuserat på de fysiska, psykiska och sociala effekterna djur har på människor.Syfte: Syftet med denna litteratur studie är att undersöka vilken betydelse sällskapsdjur har i omvårdnaden av den äldre människan.Metod: Till denna litteraturstudie samlades data in från databasernaCinahl och Swemed. I studien användes metodprocessens åtta steg enligt Polit och Beck (2004). Tre kategorier framkom ur analysen. Dessa tre kategorier var: sällskapsdjurs betydelse för den äldre människan, sällskapsdjur som terapi och problem som kan uppstå för den äldre människan som vill umgås med djur.Resultat: Resultaten visar att sällskapsdjur har en viktig roll för många äldre människor.

Background: In small animal healthcare fluid therapy is an important area. To get an adequate treatment there are several factors that may play important roles in this matter. One of these factors is the correct use of the administration technique. Aim: The aim was to investigate how correct the amount of prescribed fluid was given when different people set up a fluid administration set. Method: An experimental study was performed to compare two different infusion techniques.