Bakgrund och problemdiskussion: Idag är konkurser ett problem då många företag försätts i konkurs samt att de bidrar till konsekvenser som påverkar hela samhället. Byggföretag är hårt drabbade och det finns olika tillvägagångssätt, bland annat att genom olika modeller och nyckeltal, för att beräkna konkurser i förväg och ta åtgärder. Syfte: Syftet med studien är att jämföra och analysera fem olika konkursprognostiseringsmodeller och dess nyckeltal i de svenska byggföretagen, för att se om någon eller några modeller är tillämpbara. Syftet med studien är vidare att jämföra våra resultat med resultatet från den litauiska studien och se om vi får ett liknande resultat. Metod: Studien har använt ett kvantitativt tillvägagångssätt där data har samlats in från årsredovisningar för att sedan tillämpas i fem konkursprognostiseringsmodeller. Vidare har nyckeltalen granskats bland annat utifrån en regressionsanalys. Resultat och slutsats: Ingen av de fem modellerna är tillämpbara i de svenska byggföretagen då ingen av påvisar en tillräckligt hög träffsäkerhet som anses pålitlig. Med hjälp av nyckeltal kan man till hög grad säga hur väl ett företag mår och därför till viss sannolikhet säga huruvida företaget kommer gå i konkurs. / Background: When companies go bankrupt and they contribute to consequences that affect the entire society from different aspect. The construction sector is very affected line of business but there are different approaches for calculating bankruptcies in advance and measuring how well a business is. Purpose: The purpose of this study is to compare and analyze five different bankruptcy prediction models and their financial ratios in Swedish construction sector, to see if any or some models are applicable. Furthermore, the purpose of the study is also to compare our results with the results from the Lithuanian study and see if we get a similar result. Method: The study has used a quantitative approach where data has been collected from the companies’ annual financial reports and then applied in five bankruptcy prediction models. Results and conclusion: None of the five models are applicable in Swedish construction sector, as none of them shows high accuracy which is considered reliable.

Purpose: The purpose of this thesis paper is to evaluate what the current market practice of real estatevaluation and investment decisions is when it comes to different leasing risks and the risk premium.With regard to some of the ongoing trends within real estate, it is believed that investor preferencesaffect the market practice and the underlying theories of valuation does not fully comply to the currentmarket practice. Method: The implementation of the method is stage wise. At first already existing research andliterature was evaluated and triangulated to find relevant knowledge as basis for the theoreticalframework. Afterwards an analysis was performed to answer whether there is a research gap or not.By analyzing the literature, a research gap as well as potential problems related to leasing risks wasfound. The second phase consisted of a qualitative method where experts in the field were interviewedregarding leasing risk to evaluate whether the problem exist in practice or only in literature.Experts on the topic also helped to develop the questions consequently delivered to the interviewees.The mentioned strategy was done with guidance of our tutor Han-Suck Song at KTH and DanielHolmkvist at CBRE. Interviews: Nine interviews were conducted where experts in the business (consultants and propertyfirms) participated to deliver different perspectives on the research question. All interviews were madein Stockholm and held in Swedish and afterwards translated to English. Results: The results consist of the answers from the interview-part, where the relevant findings weresummarized and pin-pointed with regard to the respective field of business and property segment.The general themes that arose throughout the methods are presented, as well as the extremes in termsof opinions and answers. It was found that there is a clear relationship between the leasing risk and therisk premium for commercial real estate. The relationship depends on several factors such asgeographical location, the different submarkets and finally the segment. A municipal- or corporate bondcannot be fully comparable to a leasing contract but for a 20 year or longer contract where the tenant ispublicly financed, the contract can become an interesting investment alternative due to the currentinterest rate cycle. Finally the leasing contract needs to be more effortless to liquidate in order to becomparable to the bond situation. Scientific relevance: The recent transaction activity on the Swedish real estate market has been ratherdefensive for multiple segments the last twelve months with an exception of community properties.A common understanding is that such objects feature “stable tenants” and are viewed as a safeinvestment by the market. This investment practice raises the awareness of what a stable tenant is, andhow the consultants and property owners’ reason during investments and appraising decisions.This research paper illustrates that a common perception on the subject is that the risk exposurecompletely depends on the specific segments, location or contract length etc. The academic researchexplains the theory behind how to derive the discount rate for an investment decision, however thisstudy has during the literature review proven that several important concepts are left out in the theorypartand thus does not fully cover phenomena’s that investors and appraisers are exposed to duringmarket practice. The most critical part is how to relate leasing risk to the risk premium on the Swedishmarket. Since this study focuses on specifically the Swedish market it is crucial to relate to suitableliterature review for further discussions. On foreign markets, more rigid literature on the subject wasfound. / Syfte: Syftet med detta examensarbete är att undersöka vad den aktuella marknadspraxisen inomfastighetsvärdering samt investeringsbeslut är gällande olika nivåer av hyresgästrisker och riskpremie. Metod: Genomförandet av undersökningen har gjorts i två steg. I ett första steg har tidigare forskninginom ämnet analyserats för att finna relevant teori samt identifiera eventuella forskningsgap. Efteranalysen konstaterades ett uppenbart informationsgap inom litteraturen relaterat till hyresgästrisker.Den andra fasen bestod av en kvalitativ metod där experter inom området har intervjuats gällandehyresgästrisker, för att utvärdera om problemet finns i praktiken eller endast i teorin. För att konstruerafrågorna fick vi assistans av experter inom ämnet via våra handledare Han-Suck Song, KTH och DanielHolmkvist, CBRE. Intervjuer: Nio intervjuer genomfördes med experter inom ämnet där både konsulter ochfastighetsägare deltog för att presentera olika synvinklar på problemet. Samtliga intervjuer ärgenomförda i Stockholm och på svenska. Intervjuavsnitten har översatts till engelska i efterhand. Resultat: Resultatavsnittet består av de svar som har erhållits från intervjuerna, där relevantaresonemang har summerats och noggrant strukturerats för att koppla marknadsområden till korrektfastighetssegment. Återkommande teman och ämnen har presenterats i resultatavsnittet, så väl somavvikande uppfattningar. Resultatet visar att det finns ett tydligt samband mellan riskpremium ochhyresgästrisker gällande kommersiella fastigheter. Sambandet beror på ett flertal faktorer där läge ochfastighetssegment har störst inverkan på riskpremien. Gällande obligationsmarknaden går det inte attlikställa ett hyresavtal med en obligation under något förhållande. Däremot om avtalet avser enkontraktslängd på 20 år eller längre och en offentligt finansierad hyresgäst så kan kassaflödet bli ettintressant investeringsalternativ till befintliga obligationer på marknaden. Detta beror till stor del pånuvarande ränteläge. Slutligen måste ett hyresavtal bli lättare att omsätta för att kunna jämföras meden alternativ obligation. Vetenskaplig relevans: Transaktionsaktiviteten på den svenska fastighetsmarknaden har varit relativtdefensiv för flertalet segment med undantag för samhällsfastigheter de senaste tolv månaderna. Dengenerella uppfattningen är att samhällsfastigheter avser ”stabila hyresgäster” och därmed ses som enmindre riskfylld investering. Detta medför frågeställningen, vad avses för att klassificera en hyresgästsom stabil, och hur resonerar konsulter samt fastighetsägare vid investerings- och värderingsbeslut?Efter att ha genomfört undersökningen går det att konstatera att en allmän uppfattning bland experterinom området är att hyresgästrisken till största del beror på vilket segment, lokalisering ellerkontraktslängd som avses. Den akademiska litteraturen förklarar hur diskonteringsräntan härleds förinvesteringsbeslut, men denna undersökning visar att den tillgängliga litteraturen antingen utelämnarflera viktiga koncept eller inte tillräckligt belyser fenomen som investerare och värderare möter i sittpraktiska arbete. Det grundläggande avsnittet som svensk litteratur till viss del utelämnar är sambandetmellan risk premium och hyresgästrisk på specifikt den svenska marknaden. Det finns utländsk litteratursom belyser denna typ av frågeställningar, men just för den svenska marknaden är litteraturen till vissdel ej tillräcklig och därmed har ett potentiellt forskningsgap inom området identifieras.

O estudo de concordância ou coincidência entre os resultados obtidos por dois métodos ou modelos é amplo e abrange diversos índices e abordagens distintas, havendo divergências nas escolhas das técnicas usadas na estimativa da evapotranspiração. Dentre os índices usados para esta finalidade destacam-se: o coeficiente de correlação linear, o coeficiente de determinação, os índices de concordância de Willmott (WILLMOTT, 1981; WILLMOTT et al., 2012) e os índices de desempenho (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). Também são utilizados o método de Bland-Altman (BLAND & ALTMAN, 1986) e testes sobre os coeficientes de regressão linear simples, com ou sem intercepto. O Irrigâmetro é um aparelho evapopluviométrico utilizado no manejo da irrigação, visando a otimizar o uso da água na agricultura irrigada e que pode ser usado para estimar a evapotranspiração de referência (ET0). Este aparelho apresenta grande potencial de uso na agricultura, pois além de ser um equipamento simples, de fácil manuseio e economicamente viável, fornece informações de quando e quanto irrigar, sem que o irrigante tenha conhecimentos técnicos especializados sobre irrigação (OLIVEIRA et al., 2008b) ou acesso a inúmeros dados meteorológicos. Neste contexto é interessante saber se a evapotranspiração de referência obtida com o uso do Irrigâmetro (ETI) concorda com a Evapotranspiração de referência obtida pelo método padrão de Penman Monteith FAO 56 (ET0). Diante do exposto os objetivos deste trabalho foram: (i) apresentar e avaliar diferentes técnicas utilizadas no estudo de concordância entre dois métodos para a obtenção da ET0 por meio de um estudo com dados simulados; (ii) implementar computacionalmente os cálculos no software computacional R e (iii) aplicar as técnicas aos dados de Evapotranspiração de referência obtidos com o uso do Irrigâmetro (ETI), em um experimento conduzido no Campus Universitário de Gurupi da Universidade Federal do Tocantins (UFT). Os resultados das simulações indicaram que nenhum índice ou técnica conseguiu sozinho identificar a real concordância entre os dados simulados. Dentre os índices estudados, o índice de Willmott refinado foi o mais eficiente para avaliar a concordância entre dois métodos usados na obtenção da ET. O teste para os parâmetros da reta de regressão e o método de Bland-Altman devem ser utilizados em conjunto com outros índices de concordância. A aplicação dos métodos de concordância aos dados do estudo com o Irrigâmetro indicou que a altura de água no evaporatório, que melhor estima a ET0 foi de 3 cm. O índice de Willmott indicou uma concordância boa (d = 0; 74), mas o índice refinado de Willmott indicou uma concordância fraca (dr = 0; 34) entre ETI e ET0. Em trabalhos futuros com o Irrigâmetro, além do nível de água no interior do evaporatório, outras medidas deverão ser consideradas, como a área de água exposta na superfície e, consequentemente, o volume de água no evaporatório, a espessura e o tipo de material do evaporatório. / The agreement or coincidence between the results obtained by two methods or models is extensive and comprises several indexes and different approaches, with differences in the choices of the techniques used to estimate evapotranspiration. Among the indices used for this purpose are: correlation coefficient, determination coefficient, Willmott\'s concordance indexes (WILLMOTT, 1981; WILLMOTT et al., 2012) and performance indices (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). The Bland-Altman method and tests on the coefficients of simple linear regression, with or without the intercept term, are also used in this kind of study. The Irrigameter is an evapo-pluviometric apparatus to be used in irrigation water management, aiming to optimize the use of water in irrigated agriculture and that can be used to estimate the reference evapotranspiration (ET0). This apparatus has great potential for use in agriculture, because besides being simple apparatus, easy handling and economically feasible, gives information of when and how much to irrigate, without the irrigator has technical expertise on irrigation (OLIVEIRA et al., 2008b) or access to numerous meteorological data. In this context it is interesting to know whether the reference evapotranspiration obtained with the use of Irrigameter (ETI) agrees with the reference evapotranspiration obtained by the standard method of Penman Monteith FAO 56 (ET0). Given the above the objectives of this study were: (i) present and evaluate the different techniques used in the study of agreement between two methods for obtaining the ET0 through an analysis of simulated data, (ii) implement the calculations in the computer software R and (iii) apply the techniques to the evapotranspiration (ET0) data obtained with the use of an Irrigameter (ETI) in an experiment conducted at the Federal University of Tocantins (UFT), Gurupi-TO/Brazil. The simulation study concluded that none of the discussed methodologies can be used, isolated, to conclude on the agreement between two models or methods. Among the studied indices, the Willmott\'s refined index was the most efficient to evaluate the agreement between the two methods used in obtaining the ET. The test for the regression line parameters and the Bland-Altman\'s chart should be used together with other concordance indices. The application of the methods of agreement to study data with the Irrigameter indicated that the water level in the evaporatory that better estimated ET0 was 3 cm. The index of Willmott indicated a good agreement (d = 0:74), but the refined Willmott\'s index indicated a weak agreement (dr = 0:34) between (ETI e ET0). In future studies, beyond the water level inside the evaporatory other measures could be considered, such as the exposed area of water on the surface and, consequently, the water volume in the evaporatory, the thickness and type of the evaporatory\'s material.

O estudo de concordância ou coincidência entre os resultados obtidos por dois métodos ou modelos é amplo e abrange diversos índices e abordagens distintas, havendo divergências nas escolhas das técnicas usadas na estimativa da evapotranspiração. Dentre os índices usados para esta finalidade destacam-se: o coeficiente de correlação linear, o coeficiente de determinação, os índices de concordância de Willmott (WILLMOTT, 1981; WILLMOTT et al., 2012) e os índices de desempenho (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). Também são utilizados o método de Bland-Altman (BLAND & ALTMAN, 1986) e testes sobre os coeficientes de regressão linear simples, com ou sem intercepto. O Irrigâmetro é um aparelho evapopluviométrico utilizado no manejo da irrigação, visando a otimizar o uso da água na agricultura irrigada e que pode ser usado para estimar a evapotranspiração de referência (ET0). Este aparelho apresenta grande potencial de uso na agricultura, pois além de ser um equipamento simples, de fácil manuseio e economicamente viável, fornece informações de quando e quanto irrigar, sem que o irrigante tenha conhecimentos técnicos especializados sobre irrigação (OLIVEIRA et al., 2008b) ou acesso a inúmeros dados meteorológicos. Neste contexto é interessante saber se a evapotranspiração de referência obtida com o uso do Irrigâmetro (ETI) concorda com a Evapotranspiração de referência obtida pelo método padrão de Penman Monteith FAO 56 (ET0). Diante do exposto os objetivos deste trabalho foram: (i) apresentar e avaliar diferentes técnicas utilizadas no estudo de concordância entre dois métodos para a obtenção da ET0 por meio de um estudo com dados simulados; (ii) implementar computacionalmente os cálculos no software computacional R e (iii) aplicar as técnicas aos dados de Evapotranspiração de referência obtidos com o uso do Irrigâmetro (ETI), em um experimento conduzido no Campus Universitário de Gurupi da Universidade Federal do Tocantins (UFT). Os resultados das simulações indicaram que nenhum índice ou técnica conseguiu sozinho identificar a real concordância entre os dados simulados. Dentre os índices estudados, o índice de Willmott refinado foi o mais eficiente para avaliar a concordância entre dois métodos usados na obtenção da ET. O teste para os parâmetros da reta de regressão e o método de Bland-Altman devem ser utilizados em conjunto com outros índices de concordância. A aplicação dos métodos de concordância aos dados do estudo com o Irrigâmetro indicou que a altura de água no evaporatório, que melhor estima a ET0 foi de 3 cm. O índice de Willmott indicou uma concordância boa (d = 0; 74), mas o índice refinado de Willmott indicou uma concordância fraca (dr = 0; 34) entre ETI e ET0. Em trabalhos futuros com o Irrigâmetro, além do nível de água no interior do evaporatório, outras medidas deverão ser consideradas, como a área de água exposta na superfície e, consequentemente, o volume de água no evaporatório, a espessura e o tipo de material do evaporatório. / The agreement or coincidence between the results obtained by two methods or models is extensive and comprises several indexes and different approaches, with differences in the choices of the techniques used to estimate evapotranspiration. Among the indices used for this purpose are: correlation coefficient, determination coefficient, Willmott\'s concordance indexes (WILLMOTT, 1981; WILLMOTT et al., 2012) and performance indices (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). The Bland-Altman method and tests on the coefficients of simple linear regression, with or without the intercept term, are also used in this kind of study. The Irrigameter is an evapo-pluviometric apparatus to be used in irrigation water management, aiming to optimize the use of water in irrigated agriculture and that can be used to estimate the reference evapotranspiration (ET0). This apparatus has great potential for use in agriculture, because besides being simple apparatus, easy handling and economically feasible, gives information of when and how much to irrigate, without the irrigator has technical expertise on irrigation (OLIVEIRA et al., 2008b) or access to numerous meteorological data. In this context it is interesting to know whether the reference evapotranspiration obtained with the use of Irrigameter (ETI) agrees with the reference evapotranspiration obtained by the standard method of Penman Monteith FAO 56 (ET0). Given the above the objectives of this study were: (i) present and evaluate the different techniques used in the study of agreement between two methods for obtaining the ET0 through an analysis of simulated data, (ii) implement the calculations in the computer software R and (iii) apply the techniques to the evapotranspiration (ET0) data obtained with the use of an Irrigameter (ETI) in an experiment conducted at the Federal University of Tocantins (UFT), Gurupi-TO/Brazil. The simulation study concluded that none of the discussed methodologies can be used, isolated, to conclude on the agreement between two models or methods. Among the studied indices, the Willmott\'s refined index was the most efficient to evaluate the agreement between the two methods used in obtaining the ET. The test for the regression line parameters and the Bland-Altman\'s chart should be used together with other concordance indices. The application of the methods of agreement to study data with the Irrigameter indicated that the water level in the evaporatory that better estimated ET0 was 3 cm. The index of Willmott indicated a good agreement (d = 0:74), but the refined Willmott\'s index indicated a weak agreement (dr = 0:34) between (ETI e ET0). In future studies, beyond the water level inside the evaporatory other measures could be considered, such as the exposed area of water on the surface and, consequently, the water volume in the evaporatory, the thickness and type of the evaporatory\'s material.

Dementia disorders are difficult to detect in the early stages of the disease. Therefore, it is of importance to develop new methods in early diagnostics. The Uppsala Dalarna Dementia and Gait Study has established a new method in diagnosing early stages of cognitive impairments. The new method Timed-Up-and-Go (TUG) dual-task, combines a gait test with a verbal task. This thesis analyses nine TUG variables for healthy controls and discusses differences between two age groups, subjects younger than 72 years and subjects 72 years or older. Reliability of the new method is the primary focus point and is assessed using Intraclass Correlation Coefficients (ICC) and Bland-Altman plots. Normative reference values for the continuous variables are estimated with the help of bootstrap confidence intervals for the 2.5 and 97.5 percentiles. The results show that the three variables measuring the time to complete the test have good to excellent reliability, while variables that measure combinations of gait and verbal tasks show poor to moderate reliability. The lower reliability for these variables could be explained by them being ratios or differences of other variables. Differences in reliability can be seen between the age groups, where younger subjects have lower reliability partly due to homogeneity. Results show that the reference values of healthy controls are different for the two age groups.

Analysis of the selected company was made on firm which provides SPA treatment. Results of analysis of external enviroment are negative influence of political and economic factors. Most positive impact have technological factors. Best results of the financial analysis reached indicators of liquidity, debt and indicators of bankruptcy models. Low return of assets and turnover time of claim are deficiencies. Current position of company is very good in terms of financial stability.

Background: Football is one of the biggest sports in the world. Just as the rest of the world has been affected by the pandemic, the Allsvenskan has also been affected. What is analyzed in this study are various financial key figures through the Altman z score which shows whether the clubs can cope with financial insolvency. Purpose: The aim of the study is to analyze how the Allsvenskan football clubs have handled the situation from covid-19. The study will also touch on the club's economic state before and after the pandemic to see if the state has changed since the crisis. Method: This study is based on a quantitative method through a deductive approach where the collected data comes mainly from annual reports from nine (9) Allsvenskan football clubs. The data was collected during several occasions as the study targets from 2017-2022. Conclusion:What the study concluded is that the clubs have not recovered financially from the covid 19 pandemic if they are based on the altman Z’ score. The years 2016-2018 had a higher Z’ score than the years 2019-2022 had in total.-- The spectators or fans increased after the pandemic. There is no statistical connection if a team gets more points that there is more audience.

Problemställning: Antalet företagskonkurser ökar, historiska och aktuella händelser har visat att SME är särskilt sårbara under ekonomiska kriser. Händelserna har lett till ökad uppmärksamhet kring sårbarhet för SME och det finns en problematik som behöver undersökas. Därför identifierar och analyserar studien specifika variabler som ligger bakom konkurserna i SME. Syfte: Beskriva och analysera företagsspecifika variabler som förklarar konkurser av små och medelstora företag (SME). Metod: Studien använder en positivistisk forskningsstrategi genom kvantitativ metod samt en deduktiv ansats. Som följd genomförs en logistisk regressionsanalys för att analysera hur olika företagsvariabler påverkar konkurs hos små och medelstora företag. Slutsats: Studien tyder på att avkastningen på eget kapital (ROE), räntetäckningsgrad och kapitalets omsättningshastighet är signifikanta variabler för att förutsäga konkurs hos små och medelstora företag (SME). Däremot hade skuldsättningsgraden inget betydande samband.

The permissible use of defensive force is a central tenet of the traditional legal and philosophical justification for war and its practice. Just War Theory holds a nation’s right to resist aggressive attack with defensive force as the clearest example of a just cause for war. Just War Theory also stipulates norms for warfare derived from a conception of defensive force asserted to be consistent with the moral reality of war. Recently, these aspects of Just War Theory have been criticized. David Rodin has challenged the status of national defense as an uncontroversial just cause. Jeff McMahan has charged that Just War Theory’s norms that govern warfare are inconsistent with the norms of permissive defensive force. In this thesis I defend the status of national defense as a clear case of a just cause. However, my defense may require revision of Just War Theory’s norms that govern warfare.

The broad aim of this study is to show, through a comparative and contrasting analysis of three thematically related texts - namely Peter Abrahams's Mine Boy; Alan Patan's Cry, the Beloved Country and Phyllis Altman's The Law of the Vultures - the ideologically mediated nature of the relationship between the 'real' history which constituted their context, and the representations of it in the historical realist form. An examination afthe texts' characters and events; political formulations, and formal devices reveals three very different representations of the same object. This diversity is significant in so far as it supports a Marxist conceptualisation of the [historical] realist text as a production of ideology as opposed to a portrayal of reality. The study considers the nature of the relationship between each text and ideology in terms of three aspects of this relationship: the 'objectively determinable' relation between history, ideology and text; the ideology of the text itself, and the mode of a text's insertion into an 'ideological sub-ensemble.' In relation to the modes of a text's insertion into an ideological sub-ensemble, my specific aim is to assess the extent to which each text actually challenges the political dispensation to which it was addressed. / Thesis (M.A.)-University of Natal, Durban, 2000.