The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Uppsatsen handlar om hur lärare i idrott och hälsa på gymnasieskolan ser på sitt arbete med elevers fysiska kapacitet samt vilka förmågor (till exempel styrka, rörlighet och kondition) de anser vara viktiga. Bakgrunden till arbetet är att studier har visat att elevers fysiska kapacitet sjunker trots att lärare i idrott och hälsa ska arbeta med den. Undersökningen har en kultursociologisk utgångspunkt och analysen gjordes efter Pierre Bourdieus teori om habitus samt tidigare forskning inom fysisk kapacitet. Undersökningen var av kvalitativ karaktär där lärare intervjuades utifrån deras tolkningar av fysisk aktivitet, fysisk kapacitet och kroppslig förmåga. Dessa tolkningar användes för att sedan beskriva deras arbete.

The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking. Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.

Romanization as a method in the bibliographic environment makes retrieval difficult in many aspects. The object of this thesis is to illustrate the importance and the possibility to include non-Roman script in the records of the library catalogue. The questions at issue are about the consequences of romanization, the technical requirements for implementing non-Roman script, and bibliographical resources that have been developed during the last 20 years. The thesis is based on a literature study and correspondence with people who are familiar with the subject. The thesis points out that Romanization causes information to be distorted in various ways and is inconsistent with the requirements of exactitude in bibliographic control.

Marine heatwaves (MHW) have become increasingly common in recent decades due to greenhouse gas emissions that have caused climate change. A marine heatwave is when the sea surface temperature rises, which damage many different ecosystems in the sea. One ecosystem that is sensitive to temperature changes is tropical coral reefs, which are at risk of bleaching during marine heatwaves. Coral bleaching is when its symbionts leave the coral and they lose their color, while also starving to death as they lose their food source. The purpose of this report was therefore to investigate what the connection between marine heatwaves and coral bleaching looks like, and to see if there are any geographical differences.

This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.

Kapaciteter kan vara till stor nytta, bland annat då partiella differentialekvationer ska lösas. Kapaciteter är dock i många fall väldigt svåra att beräkna exakt, speciellt i viktade rum. Vad som istället kan göras är att försöka uppskatta kapaciteterna, vilket för ringar runt en fix punkt kan utföras med hjälp av fyra olika exponentmängder, underline{Q}_0, underline{S}_0, overline{S}_0 och overline{Q}_0, som beskriver hur vikten beter sig i närheten av denna punkt och i viss mån ger rummets lokala dimension.För att kunna dra nytta av exponentmängderna är det bra att veta vilka kombinationer av dessa som kan förekomma. För att få fram nya kombinationer använder vi olika sätt att mäta volym av klot med varierande radier. Dessa mått är definierade genom olika vikter.Det har tidigare funnits ett fåtal exempel på hur olika kombinationer av exponentmängderna kan se ut.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

The measuring of logs is important in the sawmills process to the sawn products. The technology of automatic wood measurement is continuance developing. This study has the purpose to see how the different techniques and the routines works of measure frames for determining of wood value and sorting in sawmills. The study is performed as a literature study and a survey. The survey includes some of the Swedish sawmills that produce more than 10 000 cubic meters sawed products per year.

In today?s society climate change has grown to one of the largest global issues. To reduce emissions of greenhouse gases, large changes of the energy system are required. An increasingly popular solution is investments in local production of renewable energy resources like wind, solar or geothermal power. The following report examines the possibility for implementing a solar power plant on the new hospital Nya Karolinska Solna. Two different technologies for extraction of solar energy has been studied, solar thermal collectors  to meet the need of heating and solar cells to satisfy the need for electricity linked to operating the hospital building.

Testicular measurements and daily sperm output (DSO) are important factors affecting reproductive capacity of stallions. In the present study testicular measurements of 10 Swedish half-blood stallions were determined (height, length, width and volume). Ejaculates were collected from each stallion once daily for 10 days to evaluate some important seminal characteristics: gel-free ejaculate volume, sperm concentration, percent progressively motile spermatozoa and total number of spermatozoa (TSN). The gel-free ejaculate volume was measured with a graduated cylinder, the sperm concentration was counted in a Bürker chamber, the sperm motility was estimated in a phase-contrast microscope and TSN was determined by multiplying the gel-free seminal volume by the sperm concentration. Testicular measurements were as follows (left and right testis): height 7,5 cm and 7,8 cm, length 10,6 cm and 10,8 cm, width 6,5 cm and 6,6 cm, volume 278,2 cm3 and 293,8 cm3, scrotal width 12,3 cm and total testicular volume 572,0 cm3 .

Gliding and sealing functions in Öhlins shock absorbing systems sets great demands onthe contacting surfaces. In this particular case, the bushings and the sealings on acylinder piston. The surface wanted is a surface with both low frictional forces and smallleakage. This study was done with the goals of investigating and determining existingsurfaces due to the frictional force and leakage. How can we in an easy mannerdescribe these?A number of ten front forks were part of a main study.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

The purpose of this study has been to examine a few Swedish advertisment producers opinions on the subject of viral advertising and especially the ethical aspects of hidden viral advertising. The specified purpose of this paper is to:To clarify the underlying reasons for the use of viral advertising.To clarify the advertising producers ethical views on hidden viral advertising.The essay is based on a qualitive research metod of an abductive nature where the empirical data is derived from interviews with three advertisment producers. Through a stratified selection method we contacted agencies that in one way or another uses digital solutions as an advertisment method. All interviews were conducted via the digital chat room Skype, one of the interviews were conducted with both picture and sound and the other two with audio-only.The following points are the essential conclusions of our study:Hidden viral advertising is seen as a rare promotional method in Sweden today, however, the viral-spread effect is more commonly used.The economic factors together with the spreading capacity of the viral advertising is contributing to one of the biggest reasons behind the use of viral advertising. In addition to these, viral advertising is seen as an effective way to stand out from traditional advertising.Viral advertising where the sender is hidden or unclear is always seen as unethical.