Datum: 2009-06-02Nivå: Magisteruppsats i ekonomistyrning, 15 hpFörfattare: Charlotta Lind och Martin SlobergTitel: Ditt företag kan inte förutse konkurs -kan Z-score?Handledare: Esbjörn SegelodProblem: Våra forskningsfrågor är:Går det att förutse konkurs tre, fyra respektive fem år innan          konkursbeslutet?Vilka av den senaste Z-scoremodellens fyra nyckeltal är viktigast vid           prognostisering av konkurs?Syfte: Att testa i vad mån Z-scoremodellen kan användas för att förutse konkurserbland icke börsnoterade, icke tillverkande företag tre, fyra respektive fem årinnan konkurs; samt att undersöka vilka av denna modells inbördes nyckeltalsom är viktigast vid predicering av konkurser.Metod: Vi har genom kvantitativ metod analyserat årsredovisningar från 51 företagsom gått i konkurs 2008, dessa utgjorde vår huvudundersökningsgrupp och 29slumpmässigt utvalda företag, vilka utgjorde vår kontrollgrupp. Analysenskedde genom användandet av Altmans vidareutvecklade modell för attförutspå konkurser från år 1995. Totalt analyserades på detta sätt 240årsredovisningar.Slutsats: Modellens träffsäkerhet för de undersökta konkurs företagen var2003 45,09 %2004 47,05 %2005 54,90 %Vid hypotesprövning kunde vi endast för år 2005 påvisa samband förföretagsklassificeringsfrekvenser mellan konkursföretagen ochkontrollgruppen, detta gör att modellens prognostisering bör anses alltförosäker tidigare än tre år innan konkurs. Mot bakgrund till de påvisadeträffsäkerheterna för åren och hypotesprövningarna anser vi att modellenendast bör användas i kombination med andra analysformer .Sammanfattningsvis är Z-scoremodellens prognostiseringsförmåga för svag attsjälvständigt förutse konkurser.Sökord: Konkurs, Z-score.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can exclusive enteral nutrition replace steroid treatment in pediatric Morbus Crohn?Author: Hanna Rymark Lehnér and Josephine PetterssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012Background: Morbus Crohn is a chronic inflammatory bowel disease which periodically causes great suffering for the patient. There is solid scientific evidence that treatment with steroids effectively induces and preserves remission. However, side effects are many and a great risk for stunted growth and skeletal development exists in children. A widespread view is that exclusive enteral nutrition is as effective as steroids in pediatric Crohn´s.

The purpose of this work is to explore how to work with early reading and writing and find out what really comes first of the two. The work also involves the best known literacy learning methods and deals with methods to work around reading and writing. I have read previous research on the subject and watched a movie from our AV-central on children?s early language development. It includes an interview with two professors of education, Mats Myrberg and Mats Ekholm where they talk about the pros and cons of early learning literacy. My research is based on literary sources and interviews with educators who work with reading and writing in the early years. The results showed that even if a teacher tries to work with early writing skills we still remain in the traditional school, beginning with learning how to read.

Syftet med studien är att undersöka i vilken utsträckning som redovisningsdata är prognosrelevant för att förutsäga konkurser. Studien avgränsades till att gälla företag i handels och tjänstesektorn med 10-49 anställda, studien avgränsar sig också mot kreditbedömningsperspektivet. För att mäta till vilken grad som redovisningen ger prognosrelevans används nyckeltalen soliditet, kassalikviditet, nettomarginal och Altmans Z-score. Studien utförs på 371 utvalda företag och bestod av en grupp som gått i konkurs mellan 2008 -2010 och en grupp som var aktiva år 2010. Underlaget var de 4 senaste boksluten som urvalsföretagen publicerat.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

The purpose of the study was to describe the nurse´s role and experiences aroundpreparation of children in front of peripheral venous catheter (PVC) placement andblood draw. The study used a descriptive design with qualitative approach and wasperformed on a pediatric clinic in Sweden. Semi-structured interviews were performedwith seven nurses of whom the first was a pilot interview, which was included in theresult. The recruitment of nurses was made by a purposeful sampling, maximumvariation sampling, with help of the quality coordinator of the pediatric clinic. Thecollected data was analyzed with the manifest qualitative content method.

The aim of this paper is to investigate what part film music plays in the creation of stereo-types in the production of Swedish cinema, in the 1990s and early 2000s. This period of Swedish cinema was largely defined through the visualization of life in the smaller provinces of the country. The results were reached through the analyzing of four important works of this era, representing different provinces and genres. The examined movies have shown frequent use of extreme characters and a somewhat hostile environment in search of an interesting story. The music is used in ways of describing class differences amongst the inhabitants and to set the gen-eral mood of the concerned provinces: an agent often working in the unconscious of the viewer in order to affect the final results..

Early intervention is important on different levels and must be justified as a social and economic long-term investment. There is no doubt about the importance of early detection when helping children/students in need of support. What kind of support that is deemed suitable and who provides the support can be viewed from different perspectives and with different approaches. Seen from a relational perspective the special education process is a long-term process and affects not only the individual but the whole school culture and systems may need changing. This study intends to describe the importance of the learning environment and what efforts are initiated early for students in need of support from the special education point of view.

Electromyography (EMG) is a technique that measures muscle activity, whichmeans detecting the electrical signals that travel through the muscle in connectionwith muscle contraction. This project deals with how EMG can be used tocontrol a computer game.The project is centered around the game 'EMG Track Game' which has beenconstructed as part of this work. 'EMG Track Game' is controlled by twoelectrodes fastened on the player. These are attached to two selected musclesand control the motion in one direction each, one up and the other one down.The game is constructed in the purpose of being used in several elds of application.Among these are as entertainment, training equipment and a tool inresearch related to EMG and muscles.To highlight a possible application a study concerning muscle control has beenconducted. It answers the question of whether players score better with theirdominant arm in comparison with their non-dominant one.

Införandet av en mobil intensivvårdsgrupp (MIG) har visat sig ha goda resultat utomlands med minskade andningsstopp och mortalitet inom pediatrisk vård. Vid Astrid Lindgrens Barnsjukhus i Solna, Sverige (ALB) finns långt framskridna planer på att starta en MIG-verksamhet. Syftet med denna studie var att beskriva pediatriska patienter som faller in under potentiella MIG-kriterier innan inläggning på barnintensivvårdsavdelningen/barnintermediäravdelningen (BIVA/BIMA) på ALB. Studien gjordes retrospektivt genom journalgranskning av inskrivna pediatriska patienter på BIVA/BIMA under 2009. Totalt inkluderades 148 pediatriska patienter i åldern 0-18 år i studien.

The aim of this study was to describe the meaning of individual care according to Newborn Individualized Developmental Care and Assessment programs (NIDCAP) to the early born child. The care around the early born child has shown a big importance. NIDCAP incorporates many care aspects that give structure for an individual tailored care. A fast care planning within three days and night after the birth according to NIDCAP has a positive effect for the cognitive development. The early child has showed that the surroundings environment has an important role for their development.

According to ?Fotförbundet" (2012), Overpronation occurs frequently (80 %) in the Western World and furthermore overpronation of calcaneus influences the position of the pelvic and thorax (Fotförbundet, 2012; Behnke, 2008). The aim of this study is to investigate whether or not it is possible to connect overpronation of calcaneus to the problem in the rider?s seat as observed by the instructors of Strömsholm. The study will also investigate if the riders seat problems as noticed by the riding instructors are comparable with the problems found by the analyst during testing. One purpose with the study is to raise the instructors and riders awareness that anatomical deviations in the rider might influence the rider?s position in the saddle. The questions of the study are: - Is it possible to see seat problems in riders with overpronation of calcaneus? - If it is possible to see more seat problems in riders with overpronation of calcaneus, do the instructors in the study considers the seat problems be similar with each other? - If there are seat problems in the study, is it the same according to the instructors and the analyst in human biomechanics? The hypothesis of the study is that overpronation of calcaneus has an effect of the rider?s position in the saddle. The study is conducted as a blind study where the test subjects have been filmed (from knees down) as they walked barefooted and later while riding.

Objective: The out-of-hospital cardiac-arrest incidence in Sweden averages about 10 000 a year. Whether the victim will survive or not is dependent upon rapid actions according to the chain of survival ? early alarm, early CPR, early defibrillation and early medical treatment. While waiting for the ambulance the victim is completely dependent on immediate help from any bystander, because early CPR improves survival rates by two-three folds. Unfortunately not all bystanders start CPR because of different reasons.