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.

Thesis Purpose: The purpose of our thesis is to explore different plausible scenarios concerning the future of the Swedish produce industry with regards to branding. Methodology: In order for us to answer the research question and fulfill its purpose, we have utilized a qualitative approach combined with of both an inductive and deductive theoretical approach. Our study is both explorative and speculative. Theoretical Perspective: The theoretical framework of our research is based upon Porters Five Forces and Competitive Advantage combined with Kapferers Brand Identity Prism and his ideas on Brand Innovation. Additionally, we have utilized the Game Theory.

The thesis has investigated the use of templates in timber framing, a field where there has previously been a lack of comprehensive and clear information. The main goal was to map and describe the various types of templates, their appearance, usage, and function, in order to make this traditional craft more accessible to both professional craftsmen and DIY enthusiasts. The project also aims to contribute to the preservation of traditional building crafts, in alignment with UNESCO's Convention for the Safeguarding of Intangible Cultural Heritage. The methodology used in this study was a literature review, where relevant templates were gathered and analyzed. The templates were then categorized using a system developed by the author, which helped simplify the understanding of the templates functions and uses.

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.

Examensarbetet är utfört på uppdrag av Banverket Data i Borlänge. Syftet med arbetet var att ta fram en kravspecifikation för en telefonkatalogs applikation för deras intranät samt utveckla denna i .Net mot ett befintligt mellanlager. Arbetet med utvecklingen har följt Banverket Datas egen metod för systemutveckling och arbetet med förstudierna har använt kvalitativ och kvantitativ metod. Dessutom beskriver rapporten även kravspecifikationer mer ingående..

Transient driftförhållande blir allt mer intressant för forskare och tillverkare och de största svårigheterna är att minska emissionerna utan att påverka bränsleförbrukningen eller motorns respons vid gaspådrag negativt. Huvudmålet med det här examensarbetet var utvärdera olika metoder för att mäta NOx och antal partiklar med hög tidsupplösning för att möjliggöra studier av emissioner under transient driftförhållande.I arbetet har en Horiba MEXA 120NOx NOx-sensor studerats med avseende på linearitet, mätsäkerhet och responstid. Försök för att öka noggrannheten har också gjorts genom att kompensera för varierande skalfaktor för utsignalen och för responstiden.Ett spädsytem har arbetats fram för att ge hög tidsupplösning och god repeterbarhet. I detta ingick en Rotating Disc spädare och en två-stegs Dekati spädare. Spädsystemet var kopplat till en TSI Ultrafine Condensation Particle Counter 3025 A (CPC) och var nödvändigt för att hålla koncentrationen inom det mätbara området.

One of the most serious and economically important defects caused by clostridia in milk products is the late blowing of semi-hard cheeses.Clostridia occur naturally in soil and can contaminate milk through crops contaminated by dung and soil followed by a less successful silage process, that give them opportunity to grow unaerobically. When anaerobic conditions occur, such as storage of semi-hard cheese, they ferment lactic acid to butyric acid and the gases CO2 and H2.At the fusion of Arla and MD Foods, a series of changes were conducted on the MPN method for lactic acid fermentation for clostridia in milk. These changes resulted in an increased accuracy due to an increased number of test tubes and the change of media from MRCM to BBB, Bryant & Burkey Broth, that was thought to be more selective for Cl. tyrobutyricum, the organism mostly found in hard cheese. When the number of dairy farmers that were given quality reduction fines increased, the new method was suspected and a validation was conducted.The validation included inoculation of different clostridia and bacillus strains into BBB substrate and enzymatic testing of positive samples with Rapid ID 32A.

In this paper we examine the possibilities to develop the population based research in Sweden by using technological advancements. The problem that exists with population based research today is that there is a contrast between conducting important research on one side and preserving the individuals? integrity on the other. To examine this problem we are studying two projects that are active in this area. The two projects are SIMSAM (Swedish Initiative for research on Microdata in the Social and Medical Sciences) and DDB (Demografiska databasen).

To make it easier for forestry planning the forest owners needs data which describe characteristics of the forest. Such data you usually get from some type of inventory. A relatively new technology which probably is getting more important in the future, is laser scanning because of lower costs. But because the laser technology is relatively new you need to compare it with conventional inventory technologies to get better understanding of the possibilities the laser technology gives. This work intends to estimate field measured characteristics of the forest from laser data with help of regression analysis and then see which of the field measured properties that best could be estimated and which laser variables that gave the best results. This study shows that heights has the best estimates, but biomass, diameter and volume also gives good estimates.

Near Field Communication (NFC) is a short range wireless communication technology that enables data exchange between devices. NFC is used in many different areas, from subway tickets to authentication systems. This paper presents possible security threats to Near Field Communication and documented attacks that have been used to target various NFC protocols. Weaknesses in different NFC protocols will be presented and suggestions on how to counter certain weaknesses will be discussed. This survey will be valuable for companies interested in protecting their data when using or planning to use NFC systems..

Idag väljer många företag och kommuner att placera data i molnet istället för på en lokal server, detta medför nya problem som tidigare inte varit aktuella. Datainspektionen har påpekat brister i hur två kommuner använder molntjänster för att lagra personlig data då de ställer sig tveksamma till molnleverantörernas hantering av data samt insynen till molnleverantörerena. I detta arbete kommer det undersökas hur den svenska personuppgiftslagen fungerar när data läggs ut i en molntjänst. Resultatet av uppsatsen kommer även visa på de olika säkerhetshoten som finns i molnet och se vad säkerhetsexperter säger för att ta reda på om kommuner och företag är medvetna om och uppmärksammar samma hot. För att ta reda på detta har intervjuer genomförts med en svensk molnleverantör, företag som utvecklar tjänster mot molnet, privatpersoner som nyttjar molnet och experter inom säkerhet från Blekinge Tekniska Högskola, BTH. Resultatet av studien visar att det är svårt att se om en amerikansk leverantör uppfyller de svenska lagarna för personuppgifter, det visar också att det är teoretiskt möjligt att anlita en svensk leverantör och uppfylla lagen. Det har även visat sig att den största oron gällande molnet är bristen på kontroll av data..

There are many barriers and obstacles that need to be removed to make the urban environment more accessible for people with disabilities. There are currently no adequate tools for urban planners to assess and address these obstacles. Geographical Information Systems (GIS) provide powerful methods for the visualization and analysis of spatial data, including the kind of data important in studies of accessibility. This study suggests a method urban planners can use to identify accessibility obstacles and to propose future actions to fix them.A literature review was conducted to find out what has been done and what is new regarding the accessibility issues. Different methods were evaluated which in turn led to the construction of a multi-step analytical strategy.

The aim of this project was to quantify the total sleep time in modern dairy cows during24-hour periods and to investigate whether the total amount of sleep as well as timespent in different sleep stages varies between the dry period, early- and peak lactation.The distribution of sleep time between night and day was also examined. Furthermore,correlations between sleep and lying time, fluctuations in body temperature and heartbeat were included in the aim. Eight dairy cows of the Swedish Red breed were used inthis study, which was carried out between June and September 2010. In order toquantify sleep non-invasive electrophysiological recordings were performed.Simultaneously with collecting sleep data, body position and body temperature werealso recorded. No heart rate data was obtained due to difficulties of maintainingelectrodes for heart beat measurements attached to the skin.

Kommunikation genom att använda människokroppen som  överföringsmedium, med kapacitiv koppling mellan hud och sensor, har varit ett pågående forskningsområde för PAN (Personal Area Network) sedan Thomas Guthrie Zimmerman introducerade tekniken 1995. Anledningen till detta är att undersöka fördelar och användningsområden för en kommunikationsmetod som ej sänder ut RF-signaler och därmed minska risken för obehörig avlyssning.Denna rapport beskriver ett examensarbete som undersöker möjligheten till eliminering av USB- till UART-konverterare på Microchip BodyCom genom mjukvaru-USB-stack och kombinera denna med Body Coupled Communication funktionalitet i en gemensam mikrokontroller. Vidare studeras om programkoden i Body Coupled Communication sändare kan modifieras för att utöka funktionaliteten.Det var givet i förutsättningarna att mikrokontroller från Microchip skulle användas, vidare var lågt pris respektive låg strömförbrukning viktigt, särskilt för sändaren. Metoden för att uppnå detta har varit användning av Microchip BodyCom development kit tillsammans med Microchip USB low pin count development kit och Microchip USB firmwareframework.Resultatet blev att USB- till UART-omvandlare kunde integreras med Microchip BodyCom genom att använda mjukvaru-USB-stack och en modifierad programkod för BodyCom i en gemensam mikrokontroller.Endast fantasin sätter gränsen för vad Body Coupled Communication kan användas till. Det skulle t.ex.

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.