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.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

Objective: To study the evidence on physical activity (PA) as an effective preventive strategy for depression.Methods: A search of electronic databases was performed for articles between 2007 and 2012, both original research and review articles, concerning the link between PA and depression on children, youth and adults. Three reviews, five longitudinal and two cross sectional studies were included.Results:  PA reduced the likelihood of depression in many studies and a sedentary or inactive lifestyle increased the risks for mental health symptoms such as depression. One study showed that low PA in childhood increased the odds of depression as an adult and other studies on teenagers saw a connection and mediation between PA and self-esteem whereas physical fitness showed no mediating effect. Many of the studies and reviews point out the insecurity regarding the dose-response association and the difficulties in defining causality.Conclusion: PA might have a preventive effect on depression. Some evidence exist to support that PA in childhood prevents depression in adults.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Problem: Small companies dominate the skin care industry, and they also face moredifficulties, constraints and resistance in strategy implementation and sustainabilitywork than other operators. Still, the trend of sustainability strategies increasesignificantly precisely in this industry.Purpose: The purpose of the study is to contribute knowledge to the field ofsustainability strategies and motives for the implementation of them in smallercompanies who engage with skin care, in Sweden.Framing of a question: Why do some smaller Swedish companies in the skin careindustry choose to implement sustainability strategies in their business?Literature: The literature functions as a framework for the study and is considered toidentify the possible reasons why small companies choose to implement sustainabilitystrategies or not. The literature is collected before the empirical data.Method: This paper is constructed by a qualitative method approach. The empiricaldata were collected through interviews, by telephone, personal meetings and email,which were then transcribed and the interpreted by a model, which the authors havecreated.Conclusion: Smaller companies are often met by larger resistance and an until up tothe present slowly emerging industry with vague rules and controls as well as ancomparative knowledge of what is good and what is not.

For centuries Islam and Muslims have been subject to islamophobic attitudes in the west. The purpose with this study was to see into the making of open and closed attitudes against Islam and Muslims from a conflict in southern Thailand, and also to so see if Muslims are portrayed as more violent than the Buddhist groups in the conflict. The aim of the study is also to see if Muslims fall into a violent stereotype. This was studied by looking at five Swedish newspapers coverage of the conflict, during a given time. To be able to look into this, two theories will be used, the first one is the Runnymede Trust theory, which is about open and closed attitudes against Islam and Muslims.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Background: Hepatitis E (HEV) is a small, non-enveloped virus that belongs to the viral genus Hepevirus. HEV is a positive sense single-stranded RNA virus and there is insufficient information regarding its replication. This is mainly because the virus has low capacity to grow in normally used cell cultures. Many specific strand assay detection studies have been done in order to understand more about HEV replication. Unfortunately, these assays have the disadvantage of giving false positive results.Aim: The aim of this project was to improve the positive strand assay to increase specificity and eliminate false positivity which is due to high sensitivity of the polymerase chain reaction (PCR).

The aim of this study was to determine which type of fluid to use in trauma care to improve patient survival. The method used was a systematic review, where a total of 18 studies were reviewed and 13 included in the results. The inclusion criteria used in this study were Randomized controlled trial, or studies relevant for the purpose, written in English and published during the last ten years. The studies were identified in the PubMed data base. The results showed that in trauma with hypovolaemia, colloid infusion has a better effect than infusion of crystalloid fluid on blood pressure and colloid infusion reduced the body's cascade systems in a beneficial way. Colloid infusion administered to head injury patients lowered their intracranial pressure more than crystalloid infusion.

As the usage of loyalty programs increases, this study takes a new approach to examine how these programs influence consumers? attitudes toward brands. This paper is influenced by the recent findings that question the capability to create a clear picture of the effects of loyalty programs by conducting quantitative research. This is based of the differentiation between attitudes and actions, leading to the fact that quantitative research have only captured the actions of members of loyalty programs. In contrast to that, this paper uses qualitative interviews to create a more in-depth point of view.The paper immerses the reader in the theoretical viewings of what loyalty is and how it emerges from satisfaction.

Sahlgrenska AcademyAt University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: D for depression: Does vitamin D supplementation have apalliative effect on depressive symptoms? ? A systematic reviewAuthor: Emelie Nacksten and Lua Ferreira RangelSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22th, 2013BackgroundDepression is one of the major diseases in the world and is ranked by the WHO as the leading causeof disability. Several studies suggest that there is a correlation between low s-25(OH)D levels and theoccurrence of depression. Current research has found enzymes required for synthesis of the active formof vitamin D and its receptors (VDR) in the brain. The potential role of the vitaminas a neuroactive steroid has resulted in an increased interest in investigating the role of vitamin D in thetreatment of depression.ObjectiveStudy the scientific evidence to determine if vitamin D supplementation can relieve depressive symptomsin adults.Search strategyThe literature search was conducted in the databases Scopus, Pubmed, Cochrane and PsychInfo.

AbstractThe aim of this qualitative study was to investigate how parents of children diagnosed with Autism, Aspergers Syndrome or ADHD/ADD describe their experience of the Swedish welfare support system in written biographies. To answer this question a study of five biographies written by parents with children diagnosed with ADHD, Autism and Asperger Syndrome where made. The conclusion was that the social network itself is of great importance to the parents. Families with single parents experienced a less positive experience of the Swedish welfare support system than parents with a spouse. The study also reveiled that families with a supporting social network and a solid financial ground in combination had the best experience of the Swedish social welfare support system.

The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.

Many species of amphibians are threatened both in Sweden and globally. The causes are many and a main factor is habitat alterations which often results in populations being isolated. Changes in the agricultural landscape have among other things resulted in small water bodies being filled and dried out and that has severely affected the Swedish amphibians. Swedish amphibians are depended upon small water bodies for their reproduction. Wetlands have been constructed to reduce the impacts of the eutrophication in the Laholm bay.

To provide our company a new business opportunity I have in this essay examined the economical possibilities to sell energy. I have chosen to do a case study on my own farm in this essay. The farm is focused to cropping and also have some properties for hire. The farm is situated in the village of Fjelie and that?s where the opportunity for selling heat are. Fjelie has about forty houses. The idea is to build a plant where straw is being used as fuel.