Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).

The development of higher education in Sweden poses new demands on higher education libraries. One way of meeting these demands has been to develop Learning Resource Centres (LRC), a concept that is relatively new in Sweden.The aim of this Master's thesis is to identify how the LRC-concept has been designed and integrated in three Swedish higher education institutions: Stockholms universitet, Lärarhögskolan i Stockholm and Göteborgs universitet. The thesis also aims at investigating what the Learning Resource Centres mean to the seats of learning, and in turn, the views of concerned parties in relation to the integration.The method used for the study is qualitative and based on interviews conducted with Learning Resource Centre staff, academic staff and principles or deans. In addition to this, strategic documents from the examined seats of learning are studied.Even though most Swedish Learning Resource Centres have used British Sheffield Hallam University's Adsetts Centre as their model, our study shows that the Swedish Learning Resource Centres of today have developed in various ways, due to local conditions; therefore, there is no definitive model for Swedish LRCs.In our opinion, one of the most important characteristics of a LRC should be its integration in the academic life of its university. There does not seem to be a "recipe" of how to conduct this integration.

When harvesteing ley there is always mechanical losses from the harvest machines. During the last years the roundbalers with knives,cutting the material-are more common, This use increase the mechanical losses of material. MATERIALS AND METHODS The roundbaler which used in this test was a Krone Vario Pack 1500 Multi Cut. This roundbaler has 17 knives. The theoretical length of cut was 64 mm. During the test we stretched a rubber tarp under the balechamber and collected the materials which fell down from the balechamber.

This paper is a study about outdoor education in pre- school. The main purpose is to look over if outdoor education in pre- school is a restraint or a resource. The study is based on two questionnaires, one to personnel in pre- school and one to parents who have children in pre- school. The study showed that outdoor education is mostly viewed to be a resource but there can be some problems in how to use it. Time, planning and knowledge were problems that were often mentioned by teachers.

This is a thesis about an upper secondary  school library and its role as a pedagogkal resour­ce. My purpose has been to find out about the views and experiences of the staff at the school library and twelve teachers at the upper secondary school  conceming the school library as a pedagogical resource. Fourteen  qualitative interviews have been accomplished, twelve  with teachers and the rest with the staff of the school library. All the interviewees seem to think that their school library has an important function as a pedagogical resource and both the librarian and the teachers have given me some examples of occasions when the library has been used as a pedagogkal resource. This school library is mostly used as a complement to other pedagogical resources but for some longer projects with an investigative character it could sometimes be used as the main source according to the answers in these fourteen  interviews..

Law firms are defined as knowledge-intensive companies. Due to the dependency regarding the resource of knowledge among the firms employees and to the fact that they often are categorised as a type of professional service firm. The purpose of this study is to investigate the different types of profitsharingsystems as a form of reward with focus on the theoretical differences and effects of the True Partnershipmodel and the Stockholmmodel. In addition to these models we will look into the Human Resource processes of; recruiting, integration, retaining and development of employees. The main purpose of the study is to examine the theoretical level on how the profitsharingsystems effect different Human Resource processes and through the knowledge of these connections using this as an analogy when to analyse other law-firms and knowledge?intensive company?s.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Background: Obesity has expanded to a nationwide issue that affects millions of people. The healthcare system struggles to handle the epidemic as the problem grows. Studies show that healthcare workers have negative attitudes toward obese and overweight people and that they lack knowledge and proper tools to support this patient group. Motivational interviewing (MI) is a known technique for initiating lifestyle changes with patients. Aim: The aim is to evaluate the effectiveness of MI as a tool for weight loss and sustainable lifestyle changes for people with obesity and overweight. Method: This study uses a literature review methodology with a systematic perspective. Data is gathered and analyzed to investigate how MI affects weight loss.

This essay is about the history of the hearing aid in Sweden, from 1930s until today. The hearing aid as an apparatus is described, and views by the users are presented. Articles and interviews have been used as source material to answer the main questions. In the essay, people who have written the articles, and the ten users being interviewed, describe how hearing aids are used in everyday life, and how users interact with people in general and how the hearing care system treats users. Another question regards how users perceive their own hearing aids from an aesthetic perspective.

Denna uppsats har sin utgångspunkt i den tekniska evolution som har skett i affärssystemens värld. Syftet var att undersöka och beskriva implementat-ionsfasen av ett Enterprise Resource Planning System som tillhandahålls som en tjänst via internet. Fokus var att identifiera framgångsfaktorer för implementationen med hjälp av ett fallstudiebaserat tillvägagångssätt där tonvikt legat på intervjuer och andrahandsmaterial. Undersökningen visade att bland annat valet av ett för organisationen passande system, en omfattande verksamhetsanalys, implementeringshjälp av konsulter samt anpassning av affärsprocesser är viktiga faktorer för en framgångsrik implementation. Därtill såg vi att en tydlig projektplan, en Project Champion och dedikerade resurser också var viktiga faktorer för framgång..

The study emanates from the national quality registry for persons with severe and profound hearing impairment. The aim was to examine possible differences between signing deaf and adults with acquired severe hearing loss, with reference to self-assessed problems, how the hearing loss influences daily life.In total 234 adults aged 30-90 years were included (128 women, 106 men). In the registry, there are background variables and questions that the patients have answered. The results, indicated on a visual analogue scale (VAS) from 0-100, from a question ?To which extent does your hearing loss at present influence your life?? were analysed.The study was performed by pooling the results of VAS and dividing the patients into signing deaf and those with acquired severe hearing loss, and in age groups 30-60 and 61-90 years.

Aim: To examine the reaction of extreme preterm infants with regarding to body temperature and transepidermal water loss during skin-to-skin care according to Kangaroo Mother Care (KMC) during the infant?s first week of life. Method: This was a descriptive quantitatively designed study, which was a pilot study within the framework of a larger project. Nine children, with a median gestational age of 24.91 weeks, were examined by measuring body temperature (axilla and skin temperature) as well as transepidermal water loss before, during and after KMC. Results: The study showed that skin temperature tended to rise during KMC, especially for those children who were nursed with KMC for more than 60 minutes.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.