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.

Pulsatilla vernalis is one of several endangered plant species that benefit from wildfires and small scale disturbance events that repel competing vegetation and create open patches in the vegetation cover. Previous studies argue that Pulsatilla vernalis is decreasing in numbers due to vegetation changes associated with the decrease in wildfires, forest grazing and changes in forest management. In this study, 17 populations of P. vernalis were inventoried in order to examine if soil and/or vegetation structures affect the population structure of P. vernalis (i.e.

The aim of the study was to look at the differences in groups in Karlskrona Kommun in comparison to a larger population of work-groups in Sweden. The instrument used was the Team Diagnostic Survey developed by Ruth Wageman, J. Richard Hackman and Erin Lehman (2005) in order to diagnose the strengths and weaknesses in work-groups, as well as explore the group?s behaviours and effectiveness. The results show that there was a significant difference between the Karlskrona Kommun groups and the larger population of Swedish groups in the following areas: stable, clarity, challenge, diversity, whole task, resources and availability..

Cardiac arrhythmias and heart diseases can result in a limited performance capacity which could lead to anxiety and depression. Objective: The aim of this study was to investigate the prevalence of symptoms of depression among patients with cardiac arrhythmias. The intention was also to explore differences between men and women in the occurrence of symptoms of depression. Furthermore, the prevalence of symptoms of depression among patients with cardiac arrhythmias was compared with a Swedish general population. Method: For two weeks MADRS-S, a self-rating scale for depression, were distributed at a medicine ward where patients with cardiac arrhythmias are treated, at a hospital in Sweden.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

ABSTRACTBackground: On behalf of the Orthopedic clinic, Västerås, a study has been conducted with focus on comparing the results after conservative and surgical treatment due to complete achillestendon rupture.Aim: To compare results when testing the active and passive range of motion, calf muscle endurance, estimation of pain related to the achillestendon and self-efficacy to be physically active for individuals who have undergone conservative or surgical treatment after complete achillestendon rupture.Method: 14 individuals afflicted by complete achillestendon rupture in 2010 were recruited as a purposive sample. Examination were conducted of: Ankle range of motion with a goniometer, calf muscle endurance through a toe-raise test, estimation of pain intensity related to the achillestendon by VAS and self-efficacy to be physically active through ?Exercise self-efficacy scale?. P-value and the median were calculated.Result: The results of ankle range of motion and calf muscle endurance were based on the difference between the injured and the healthy side. When testing active plantarflexion the conservative group had a median of 4 ? and the surgical group had a median of 10 ?.

The aim of the study was to look at the differences in groups in Karlskrona Kommun in comparison to a larger population of work-groups in Sweden. The instrument used was the Team Diagnostic Survey developed by Ruth Wageman, J. Richard Hackman and Erin Lehman (2005) in order to diagnose the strengths and weaknesses in work-groups, as well as explore the group?s behaviours and effectiveness. The results show that there was a significant difference between the Karlskrona Kommun groups and the larger population of Swedish groups in the following areas: stable, clarity, challenge, diversity, whole task, resources and availability..

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

Objective: The aim of this study was to study the prevalence of depression among patients with arrhythmia, and to investigate if there was any gender difference in the study population regarding depression. Furthermore, differences considering depressive symptoms between patients with arrhythmia and the general population were to be investigated. Method: The self-rating scale MADRS-S was distributed during two weeks to 24 patients with arrhythmia. Twenty-one patients completed the study. Results: 28.5 % of the participants showed symptoms of some level of depression.

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

I have done a follow up study of the restoration of two rivers, Röälven and Grundan, in order to evaluate the effects of the restoration on the endemic population of trout. Both rivers have been used for timber floating during many years throughout the 20th century, and because of this, had all obstacles such as rocks and wood parts removed. In 2004-2005 both rivers were restored, and rocks and wood were put back into the rivers. Spawning grounds were created and boulder dams were constructed to promote the streaming water. The result showed that the trout population of both rivers increased after the restoration, but also that the trout population of Röälven increased more than that of Grundan.

This paper is a study how students at a high school in Falun, Sweden, estimates theirperformance in an upcoming math test which is then compared with the actual grade thestudent performed. The students who participated also answered questions related to ?risksituations? to examine whether there is a correlation between how students estimate theirperformance in the context and their risk behavior, and if the students act like economicmodels assume. In agreement with previous studies, the boys in the survey tended to beoverconfident in their performance. The girls in the study were neither over- norunderconfident in her performance and no significant difference in the estimation of one'sperformance between the sexes could be proven.

The daily travel, and especially travel between home and work i.e. commuting, is increasing every passing year. More than 90 000 people commute from their home municipality to work in Gothenburg. One of the aims of the regions of Västra Götaland and Halland is to interconnect municipalities and towns within the region, thereby creating growth, faster freight and passenger transports as well as a more attractive business climate. However, while the goal is to create growth, there are several municipalities in the study region with negative ongoing trends.

The urbanization of the world is increasing. How it affects bird populations have been well studied during the last decade, and comparisons between urban and non-urban habitats have been carried out. A common method for measuring habitat quality is to calculate the population density. This method is easy to use, but have been criticized during the last couple of years. In this study, data of population densities was compared with data on reproduction success.