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.

To give a realistic impression in a driving simulator for nighttime driving, there are many challenging aspects to consider. One of the most important aspects is the illumination caused by the headlights of the own vehicle. To give a realistic impression there is the need to consider the characteristics of the headlight in use to be able to represent main and dipped beam, but also to represent different models and types of headlights. Another important aspect is the dazzling effects caused by the light cast by other vehicles upon the driver. These effects are not only important to give a realistic and visually appealing simulation, but also to simulate blinding effects which may affect the drivers ability to perceive the traffic environment to a large degree.

This thesis investigates collaboration between teachers and librarians concerning reading support activities in senior high schools in Sweden. The following questions were posed: 1. How do the teachers and school librarians cooperate when it comes to promoting reading? 2. To what degree of cooperation is that? And how is the level of cooperation perceived? 3.

The landscape in the interior of Norrland has undergone dramatic changes since the deglaciation as a consequence of faultings, earthquakes and tilting of the landscape westwards. Archaeological investigations along former shorelines by the use of models of isostatic land uplift, have revealed many Mesolitic settlements in northern Sweden. Döudden, in the county of Arjeplog, has been investigated by archaeologists that identified settlements from 5200 BC. The objective of this study was to analyse the history of the vegetation and if the vegetation showed traces of human activity during early Holocene, by pollen analysis. The results indicate that the area had an established vegetation c.

The goal of this master thesis project was to develop computer models of some plausiblepretreatment techniques and to assess the potential benefits/costs of using pretreatment andanaerobic digestion for waste management of organic waste from a system perspective. Forthis purpose a computer program called ORWARE has been used. ORWARE (organic wasteresearch) is a program for making life cycle assessments of waste management. As the mainpart of the project work the ORWARE system has been provided with three new models ofpretreatment techniques. The additions consist of: One model of pretreatment with ultrasound,one model of thermal hydrolysis and one model of a screw press.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

According to the Swedish strategy for forest protection, additionally 40 000 ha productive forestland will be protected in the county of Västerbotten, between 1999 and 2010. A national project was carried out to distinguish the proportion of forest with a high biological value, in all counties. The project resulted in demarcation of small landscape areas or small ?biological value regions? (bvr), with higher concentrations of forests with conservation values and red listed species than the surroundings. In Västerbotten, 26 such bvr?s were identified and the Counties Agency and Forest Agency in Västerbotten developed a regional strategy for forest conservation to standardize the forest protection process.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

The Earths climate is changing at a higher rate, i.e between 1861 and 1994 the annual mean temperature in Scandinavia increased with 0,68º C and according to recent climate models the annual mean temperature is likely to rise with another 3º C during this century.A warmer climate in many ways is associated with changing conditions for lake ecosystems. An expected higher water temperature and a stronger summer stratification of the water column increases the risk of anoxic conditions at the lake bottom. Thus anoxic conditions are likely to cause a phosphate leakage from the sediment, i.e. a higher internal loading of phosphate.In this project, the extremely warm summer of 2002 has been used as an example for a possible scenario for a future climate. By comparing levels of phosphorus in the summer of 2002 with a ten-year median value, a phosphorus related sensitivity to climate change has been analyzed for 55 Swedish lakes.

The basis for this study was my own conception of a weakening of recreational activities in the Swedish secondary school. The aim of the study was to look into five school leaders? ideas of recreational activities. The school leaders? who participated came from various municipalities in two different counties, southern Värmland and northern Västra Götaland (former Skaraborg).

The aim of our bachelor thesis was to study how the personnel incharge of the mobile websites at two University Libraries and thestudents at those Universities viewed the mobile websites, and iftheir views in any way differed.Our research questions were:Why have the examined Libraries chosen to offer mobilewebsites?How do the students at the examined Universities experience anduse respective mobile website?Are there differences between the staff?s intentions with themobile websites and how they are used and experienced by thestudents, and how could they be explained?Semistructured interviews were conducted with six staff membersresponsible for the mobile websites and eleven students that hadexperience in using these. The theoretical framework for thisthesis consists of Klasson?s three models for University Librarianspersonas, and the parts of Rogers theory about diffusion ofinnovations that concerns the attributes of innovations and thecommunication channels.The result of the study indicates that there are some differencesabout how the students use and experience the mobile websitesand the staffs intentions for them. The students required contentwhich the staff had discarded.

The use of thin and attractive models to promote companies' products is widespread among marketers. This is true even for companies whose products have little or no association with beauty or body weight. As the proportion of overweight people continues to grow in many developed countries the ideals used by marketers to attract customers strays further away from the actual attributes of the customers themselves. What is little understood is what effect overweight has on the efficiency of the product promoter. Some limited research has studied how the efficiency of the product promoters in printed advertisements is affected by the existence of congruence between the product promoter and the product itself.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.