The good, the bad and the ugly of risk adjustment in the use of capitalbudgeting techniques among Swedish firms

Syftet med forskningen är att skapa förståelse för hur riskjustering tillämpas vid användandet av kapitalbudgeteringstekniker men även varför bolag riskjusterar subjektivt eller objektivt beroende på företagsstorlek och avsaknaden av informationen om investeringens kassaflöden. Således är forskningsfrågan Hur påverkar informationsasymmetrin kring investeringens kassaflöden riskjusteringen vid användandet av kapitalbudgeteringstekniker? Studiens forskningsstrategi har en induktiv ansats. För att skapa en djupare förståelse är metodvalet för studien av den kvalitativa typen med semistrukturerade intervjuer där åtta tillverkande icke-börsnoterade aktiebolag i Sverige har undersökts. Intervjun bestod av semistrukturerade frågor för att tillåta respondenten tala fritt. De övergripande resultaten för studien är: (1) att den primära kapitalbudgeteringstekniken är Payback, (2) stora företagen i studien använder inte sofistikerade kapitalbudgeteringstekniker, (3) SME- företag har låg precision i investeringens kassaflöden, medan stora företag innehar en hög precision i investeringens kassaflöden, (4) Stora företag riskjusterar subjektivt medan SME-företag riskjusterar objektivt. Avslutningsvis lyfter studien fram förslag på vidare forskning. The purpose with this study is to create an understanding of how risk adjustment is applied to the use of capital budgeting techniques, but also why companies risk adjust subjectively or objectively, depending on company size and lack of information on investment flows. Thus, the research question How does the information asymmetry in Investment cash flows affect the risk adjustment in the use of capital budgeting techniques? The research strategy in this study has an inductive approach. In order to create a deeper understanding of this study, the choice of method is qualitative with semi-structured interviews where eight non-listed companies within manufacturing in Sweden have been investigated. The interview consisted of semistructured questions to allow the respondent to speak freely. The overall results of the study are: (1) the primary capital budgeting technique is Payback, (2) large companies in the study do not use sophisticated capital budgeting techniques, (3) SME companies have low precision investment flows, while large companies hold a high precision in investment flows, (4) Large companies risk adjusts subjectively while the SMEs risk-adjust objectively. Finally, the study raises proposals on further research

Evaluation of using bioplastics for lab consumables

The use of plastic has increased markedly in recent years which has led to more fossil fuels being used and more plastic in nature. This is a literature study that researches on how bio- based plastics can be used instead of plastics made from fossil fuels. The report is written in collaboration with Biotage, which is a global impact tech company that wants to use plastic parts that are made of more sustainable plastic for their products. Relevant and contemporary literature is reviewed, and several alternatives are addressed. The mechanical and physical properties of the different plastics are compared. Laboratory tests are performed on bio-based polyethylene, poly (lactic acid), bio-based polypropylene, polypropylene that contains wood fibre, recycled polypropylene and fossil-based polypropylene that is currently used by Biotage. The properties and way of manufacturing the plastics is discussed according to environmental aspects, as well as cost and recycling. This leads to the result that different plastics can be used for the different parts but plastics produced from bioethanol or biomass would be a more sustainable choice than plastic from fossil fuel

Evaluation of using bioplastics for lab consumables

The use of plastic has increased markedly in recent years which has led to more fossil fuels being used and more plastic in nature. This is a literature study that researches on how bio- based plastics can be used instead of plastics made from fossil fuels. The report is written in collaboration with Biotage, which is a global impact tech company that wants to use plastic parts that are made of more sustainable plastic for their products. Relevant and contemporary literature is reviewed, and several alternatives are addressed. The mechanical and physical properties of the different plastics are compared. Laboratory tests are performed on bio-based polyethylene, poly (lactic acid), bio-based polypropylene, polypropylene that contains wood fibre, recycled polypropylene and fossil-based polypropylene that is currently used by Biotage. The properties and way of manufacturing the plastics is discussed according to environmental aspects, as well as cost and recycling. This leads to the result that different plastics can be used for the different parts but plastics produced from bioethanol or biomass would be a more sustainable choice than plastic from fossil fuel

Effectiveness of peer-assisted teaching of medical English skills to non-native English-speaking medical students [version 2; peer review: 2 approved]

Background Peer-assisted learning has been shown to be constructive in numerous aspects of undergraduate medical education. The purpose of this study was to evaluate the effectiveness of peer-assisted teaching of medical English skills to non-native English-speaking students. Methods A medical English conversation course was conducted at Damascus University by a group of students. Targeted participants were intermediate level fellow students from the same program. A longitudinal study was carried out between 1st to 31st March 2019 to assess changes in self-assessment of English language skills among course participants. Pre- and post-course appraisal involved a review of previous experience with medical English language, a self-assessment of five English language skills, and an objective measurement of medical English knowledge. In addition, participants were requested to respond to a set of statements related to the importance and the usefulness of peer-assisted teaching of medical English skills. Paired-sample Student t-test was used to compare pre- and post-course appraisal results. Results 42 students attended the course and completed pre- and post-course appraisals in full. Data analyses showed a statistically significant increase in participants’ confidence in speaking medical English in public (p<0.001) and using English in various medical settings (presenting and discussing cases, writing clinical reports, interviewing patients and reading English medical texts). Objective measurements of medical English knowledge confirmed a significant increase in participants’ knowledge of methods of administration of therapeutics, knowledge of human body parts in English and familiarity with English medical abbreviations. Most participants agreed that peer-education was effective in teaching medical English skills to non-native English-speaking students and in increasing their confidence when using English in real-life medical scenarios. Conclusions The present study highlights the effectiveness of peer-assisted teaching of medical English skills to non-native English-speaking medical students. Further validation is required and should compare the effectiveness of traditional versus peer-assisted teaching approaches

ENDO-RESTORATIVE RELATIONSHIP

Introduction: The primary goal of endodontic therapy is to prevent and treat apical periodontitis. Proper cleaning and shaping of canals, irrigation, and coronal seal are essential to achieving this goal while restorative dentistry aims to restore teeth to comfort, function and aesthetics. The relationship between restorative dentistry and endodontic has been established although the concepts related to treatment plans is ambivalent. With the advent of advanced dentistry, emphasis should be given on restorability of teeth before endodontic treatment. The aim of work: The review focuses on the decision in treatment planning and endodontic-restorative interface to best restore teeth following endodontic treatment. Methodology: We conducted this review using a comprehensive search of MEDLINE, PubMed, and EMBASE, January 1985, through February 2017. The following search terms were used: Endodontic treatment, Restorative dentistry, Post and Core Conclusion: With the emergence of advanced dentistry such as implants, more emphasis is given on long-term outcome of treatment thus evaluation of restorability of teeth before endodontic treatment is important. The treatment is not well served if tooth fails despite successful endodontic treatment. Keywords: Endodontic treatment, Restorative dentistry, Post and Core