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.

The report describes the process of identifying the interference that exists in a newly installed automated robotic cell and suggest improvements to increase productivity. The cell is used for lifting up extruded aluminum sections onto a conveyor which deliver the material to a anodising line at a company that manufactures aluminum extrusions.To find the areas with the best possibility for improvements in the cell we used a variety of job measurements e.g. measure of standard times for each operation in the cell. The core of the report is a study of the robots.One reason for this study is that the robots do not reach the productivity they were purchased to. The main cause not reaching the productivity is the visionsystem.

The aim of this paper is to present a case study that increases the understanding of pooled purchasing between independent companies, but also acknowledges the importance of relationships. While previous research has established the advantages and disadvantages of pooled purchasing, our paper shows that successful relationships can render additional synergies and benefits. At the same time, one must consider the time and resources needed to create successful relationships as well as the resulting interdependencies. These implications are well established within the field of purchasing and network theories. However, the authors believe that these implications need to be more explored in regards to pooled purchasing..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

The security solutions used in wireless home networks are examined in this report. Thegrowing number of wireless units have increased the need for reliable security solutions.This report aims to enlighten the reader about the fundamental technology used inwireless security solutions and inform about the existing flaws. A recommendationabout how to achieve a high level of security in the home network is also given to thereader.Several flaws in the security solutions in use have been reported. Of these the mostsevere has been examined in a test network using highly accessible tools to get aperception of how vulnerable the user is.The tests showed that several attacks were efficient and easily carried out. We have alsoseen that several of the home networks in our sample are susceptible to these attacks.Our survey revealed that the Internet service provider's technical support in many caseslacked the knowledge necessary to inform the user about reliable security solutions..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

This final thesis contains three major parts, which all have been time demanding:* Designing and construction of a small wind turbine.* Designing and construction of an electrical system.* Thesis with fundamental facts about wind, wind power and design.The thesis contains basic theory in wind power and the energy systems it can be combined with. Different types of wind turbines, which components they consists of and important issues to consider when designing is also mentioned. In the end of this report the technique of our wind turbine will be presented. In the end you can also read about our experiences during the time of designing and construction..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The aim of this study was to investigate for how long patients fast before thoracic surgery, plastic surgery and ear, nose and throat surgery, at the University hospital of  Uppsala, and what knowledge patients have about fasting and how they get affected by it. 30 patients were interviewed, 10 patients at each ward, according to a questionnaire. Data processing was performed with SPSS. There was no difference in fasting time for solids between the wards but the mean fasting time was 14 hours. In the thoracic ward patients fasted from liquids considerably longer than in the other wards.

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

Productivity of Norway spruce (Picea abies) and Scots pine (Pinus sylvestris) was studied on 12 sites in coastal areas of northern Sweden. On each site, sample plots were placed in adjacent Norway spruce and Scots pine stands with similar ages in between. Basal area, tree height, Site Index, volume production, simulated maximum mean annual increment (MAImax) and tree vitality were compared for the two species. Average basal area at the time of measurement was 30.4% larger for Scots pine stands than for Norway spruce stands. The difference between the two species in basal area increment during the last 10 years was related to stand age.

This work is about popular culture in leisure. Teachers at leisure, on the basis of Education's governing documents working with developing an activity for students when applying the students' own interests. Although these councils are posted, several teachers around the country rejects certain activities or products that the students want to do or play with during their free time at the leisure time. Therefore the purpose of this study is to try to understand what teachers in leisure attitude to popular culture is and if they integrate the popular culture in there activities. To understand this, a qualitative study of interviewed teachers in various leisure was used.