Ekonomiska konsekvenser av att kapitalisera operationell leasing

Examensarbetets titel: Ekonomiska konsekvenser av att kapitalisera operationell leasing Seminariedatum: 2018-01-11 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 HP Författare: Dennis Zotterman, Enver Shehi och Marcus Nilsson Handledare: Peter W. Jönsson Fem nyckelord: Leasing, IFRS 16 leasingavtal, konstruktiva kapitaliseringsmodellen, kapitalisering av leasing, ekonomiska konsekvenser. Syfte: Syftet med studien är att beskriva och analysera ekonomiska konsekvenser som kapitalisering av operationell leasing medför. Metod: Denna studie utgår från den kvantitativa forskningsstrategin. Undersökningsmetodiken är baserad på den konstruktiva kapitaliseringmodellen som är utvecklad av Imhoff, Lipe och Wright (1991, 1997) och vidareutvecklad av Fülbier, Silva och Pferdehirt (2008). Modellen används för att undersöka de ekonomiska konsekvenserna för svenska detaljhandelsföretag av att kapitalisera operationell leasing. Teoretiska perspektiv: Teorierna som tillämpas i studien används för att undersöka i vilken utsträckning ekonomiska konsekvenser föreligger till följd av att operationell leasing kapitaliseras. Empiri: Datan i studien är baserad på information från företagen i OMXS detaljhandelsindex. Resultat: Alla resultat tyder på att kapitalisering av operationell leasing kommer leda till ekonomiska konsekvenser varav påverkan kommer att skilja sig åt mellan de undersökta företagen.Title: Economic consequences due to capitalizing operating leases Seminar date: 2018-01-11 Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits Authors: Dennis Zotterman, Enver Shehi and Marcus Nilsson Advisor: Peter W. Jönsson Key words: Leases, IFRS 16 leases, constructive capitalization model, capitalization of leases, economic consequences. Purpose: The purpose of this study is to describe and analyze economic consequences that will entail from capitalization of operating leases. Methodology: This study is based on the quantitative research strategy. The research methodology is based on the constructive capitalization model developed by Imhoff, Lipe and Wright (1991, 1997) and further developed by Fülbier, Silva and Pferdehirt(2008). The model is used to examine the economic consequences for Swedish retailers of capitalizing operating leases. Theoretical perspectives: The theories applied in the study are used to examine the extent to which the economic consequences will prevail due to capitalization of operating leases. Empirical foundation: The data in the study are based on information gathered from the companies in the OMXS retail index. Conclusions: All evidence suggest that capitalizing of operating leases will lead to economic consequences whereof the impact will differ between the studied companies

Somatosensory pleasure circuit: From skin to brain and back

The skin senses serve a discriminative function, allowing us to manipulate objects and detect touch and temperature, and an affective/emotional function, manifested as itch or pain when the skin is damaged. Two different classes of nerve fibre mediate these dissociable aspects of cutaneous somatosensation: (i) myelinated A-beta and A-delta afferents that provide rapid information about the location and physical characteristics of skin contact; and (ii) unmyelinated, slow-conducting C-fibre afferents that are typically associated with coding the emotional properties of pain and itch. However, recent research has identified a third class of C-fibre afferents that code for the pleasurable properties of touch - c-tactile afferents or CTs. Clinical application of treatments that target pleasant, CT-mediated touch (such as massage therapy) could, in the future, provide a complementary, non-pharmacological means of treating both the physical and psychological aspects of chronic skin conditions such as itch and eczema

Control of mechanical pain hypersensitivity in mice through ligand-targeted photoablation of TrkB-positive sensory neurons

Mechanical allodynia is a major symptom of neuropathic pain whereby innocuous touch evokes severe pain. Here we identify a population of peripheral sensory neurons expressing TrkB that are both necessary and sufficient for producing pain from light touch after nerve injury in mice. Mice in which TrkB-Cre-expressing neurons are ablated are less sensitive to the lightest touch under basal conditions, and fail to develop mechanical allodynia in a model of neuropathic pain. Moreover, selective optogenetic activation of these neurons after nerve injury evokes marked nociceptive behavior. Using a phototherapeutic approach based upon BDNF, the ligand for TrkB, we perform molecule-guided laser ablation of these neurons and achieve long-term retraction of TrkB-positive neurons from the skin and pronounced reversal of mechanical allodynia across multiple types of neuropathic pain. Thus we identify the peripheral neurons which transmit pain from light touch and uncover a novel pharmacological strategy for its treatment

Electrophysiological measurements of peripheral vestibular function—A review of electrovestibulography

Electrocochleography (EcochG), incorporating the Cochlear Microphonic (CM), the Summating Potential (SP), and the cochlear Compound Action Potential (CAP), has been used to study cochlear function in humans and experimental animals since the 1930s, providing a simple objective tool to assess both hair cell (HC) and nerve sensitivity. The vestibular equivalent of ECochG, termed here Electrovestibulography (EVestG), incorporates responses of the vestibular HCs and nerve. Few research groups have utilized EVestG to study vestibular function. Arguably, this is because stimulating the cochlea in isolation with sound is a trivial matter, whereas stimulating the vestibular system in isolation requires significantly more technical effort. That is, the vestibular system is sensitive to both high-level sound and bone-conducted vibrations, but so is the cochlea, and gross electrical responses of the inner ear to such stimuli can be difficult to interpret. Fortunately, several simple techniques can be employed to isolate vestibular electrical responses. Here, we review the literature underpinning gross vestibular nerve and HC responses, and we discuss the nomenclature used in this field. We also discuss techniques for recording EVestG in experimental animals and humans and highlight how EVestG is furthering our understanding of the vestibular system

Neurophysiology of Skin Thermal Sensations

Undoubtedly, adjusting our thermoregulatory behavior represents the most effective mechanism to maintain thermal homeostasis and ensure survival in the diverse thermal environments that we face on this planet. Remarkably, our thermal behavior is entirely dependent on the ability to detect variations in our internal (i.e., body) and external environment, via sensing changes in skin temperature and wetness. In the past 30 years, we have seen a significant expansion of our understanding of the molecular, neuroanatomical, and neurophysiological mechanisms that allow humans to sense temperature and humidity. The discovery of temperature‐activated ion channels which gate the generation of action potentials in thermosensitive neurons, along with the characterization of the spino‐thalamo‐cortical thermosensory pathway, and the development of neural models for the perception of skin wetness, are only some of the recent advances which have provided incredible insights on how biophysical changes in skin temperature and wetness are transduced into those neural signals which constitute the physiological substrate of skin thermal and wetness sensations. Understanding how afferent thermal inputs are integrated and how these contribute to behavioral and autonomic thermoregulatory responses under normal brain function is critical to determine how these mechanisms are disrupted in those neurological conditions, which see the concurrent presence of afferent thermosensory abnormalities and efferent thermoregulatory dysfunctions. Furthermore, advancing the knowledge on skin thermal and wetness sensations is crucial to support the development of neuroprosthetics. In light of the aforementioned text, this review will focus on the peripheral and central neurophysiological mechanisms underpinning skin thermal and wetness sensations in humans. © 2016 American Physiological Society. Compr Physiol 6:1279‐1294, 2016

Women’s experience of changes in the female genital area - A survey 3-7 years after childbirth

Graviditet och förlossning påverkar kvinnokroppen och kan medföra förändringar i underlivet. Tidigare forskning beskriver underlivsproblem relaterade till bristning, kroppsuppfattning, relationen till partnern, inkontinens och framfall. Ofta belyses återupptagande av samlivet samt smärta vid samlag. Endast ett fåtal tidigare studier beskriver just kvinnors upplevelse av problemen och få studier har undersökt problemen på lång sikt. Syftet med studien var att beskriva hur kvinnor upplever att deras underliv förändrats efter förlossningen. En enkätstudie genomfördes på Sahlgrenska Universitetssjukhuset för att kartlägga underlivsproblem 3-7 år efter förlossning bland de kvinnor som vaginalförlöstes 1995-1997. Vi fick ta del av det material som bestod av svaren på en av de öppna frågorna i enkäten. Materialet analyserades med kvalitativ innehållsanalys. Drygt hälften av kvinnorna upplevde att underlivet förändrats och 701 stycken valde att beskriva förändringen, vilket utgör analysenheten i denna studie. I resultatet framkom 7 huvudkategorier; vidgat underliv, försvagad bäckenbotten, förändrad sensibilitet, påverkad kroppsuppfattning och sexualitet, påverkan på menstruation och ägglossning, rektala besvär samt oidentifierbar förändring. Majoriteten av förändringarna upplevdes negativt av kvinnorna men även positiva aspekter uttrycktes. Underlivsproblem är vanligt förekommande efter barnafödande och påverkar kvinnors livskvalitet. Problemen är privata och svåra att tala om. Som barnmorskor möter vi kvinnor i alla skeden av livet och har en viktig uppgift att stödja kvinnorna och inbjuda till samtal. Genom att våga fråga och synliggöra problemen kan fler kvinnor få professionell hjälp och därmed uppnå välbefinnande