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.

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.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

ABSTRACTIntroduction: Postoperative wound infection is the third most common nosocomial infection in Sweden. The ever-growing problem of antibiotic resistance provides surgical departments a big challenge when it comes to preventing the spread of infection. Operating theatre nurses have a vital role in the prevention of infection. In addition, correct ventilation in the operating theatre is of great importance. The caregiver is responsible for quality assurance of ventilation in the operating theatre, but the work can be delegated to other staff within the department.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

With the huge amount of computers connected to the Internet the IP-addresses are starting to run out. The Internet Engineering Task Force, IETF, have decided that it is about time to exchange the old 32 bits Internet protocol, Ipv4, to a more modern 128 bits protocol called Ipv6. This thesis explores the possibility to install Ipv6 in different operating systems. By testing various operating systems and by set up criteria compare them to each other we give the reader a picture of how the installation is done. We also show which operating systems to prefer if you want to use IPv6.

Current research shows that the number of door openings during surgery is unjustifiably high. It is the operating room nurses task to ensure a hygienic and aseptic environment throughout the surgery with the goal of minimizing the risk of healthcare associated infection. The study aims to investigate whether the operating room nurse is attentive to the number of door openings during surgery and if the operating room nurse is attentive to the reasons behind the door openings. A pilot study with nine observations was carried out on two smaller hospitals in the region of Västra Götaland. The results showed a significant underestimation of the rated door openings compared with the actual ones.

With the huge amount of computers connected to the Internet the IP-addresses are starting to run out. The Internet Engineering Task Force, IETF, have decided that it is about time to exchange the old 32 bits Internet protocol, Ipv4, to a more modern 128 bits protocol called Ipv6. This thesis explores the possibility to install Ipv6 in different operating systems. By testing various operating systems and by set up criteria compare them to each other we give the reader a picture of how the installation is done. We also show which operating systems to prefer if you want to use IPv6.

The dry out criterion (MCPR) has been calculated for the most limiting H2-events for Forsmarks unit 2 and 3, at operating points that are normally not analyzed before each cycle. The operating points that normally are regarded as the ones with the lowest margin to dry out are the ones where the thermal power is the highest at agiven recirculation flow. This report shows that this is not the case for Forsmark 3. MCPR-values at partial power operating points are higher for the limiting case inside rather than on the boundary of the region of operation. It is therefore recommended that the method for determining the dry out criterion for Forsmark 3 is revised to account for this effect.

ABSTRACTPressure ulcers are a serious health damage that causes great suffering, prolonged hospital stays and increased health care costs. Patients undergoing surgery are at high risk of developing pressure ulcers and it is the operating theatre nurse responsibility to protect against health damage through nursing. There are little research made in the area of perioperative pressure ulcer prevention. In order to investigate perioperative pressure ulcer preventive care measures that are described in the litterature and to answer the question how the operating theater nurse can protect the patient, a pilot study of a systematic literature review was carried out. Data base searches were conducted in PubMed and Cinahl from where ten articles were selected and examined for their quality and content.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

ABSTRACT (english)Introduction: The possibility to transplant an organ is an important part of the health care system, which demands great resources and a well functioning organization with a level of high competence. The work with organ donation is complex and brings forward a great amount of different emotions for the operation room nurse. Aim: The aim with the study is to illustrate the operating room nurses experience when the organ donor is brain dead. Method: Data collection has been performed with semi-structured interviews, which have been interpreted by qualitative manifest analysis. The design of the study is pilot towards a study in full scale.

The development of applications for mobile devices has exploded in recent times. This has also led to the introduction of several new mobile operating systems. To streamline application development for multiple platforms, techniques have been developed to be able to reuse the same application regardless of the operating system. If the same application can be used on multiple platforms it will save both a lot of time and money. Today there are three types of techniques to develop an application; web, hybrid and native application, where the latter is specific to the operating system it has been developed to.

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.