Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

AimThe aim of the present study was to evaluate physical performance according to ?fysprofilen? in skiers of the Swedish mogul ski team and to compare their physical performance at three test occasions during one year.MethodsAll eight elite mogul skiers at the Swedish national mogul ski team during the seasons 2011/2012 and 2012/2013 participated voluntarily in this study. The test battery ?fysprofilen? was performed at three test occasions, October 2011, May 2012 and October 2012. Muscle strength was evaluated with squats, bench press and grip strength; power was evaluated with power clean, squat jump, countermovement jump with and without arm swing, Harre´s test and the 30 meters sprint.

AbstractThe purpose of this study is to analyse the reading- and writing-approaches: the LTG-method and the whole language-theory. The attention is to perform a comparative literate-study to distinguish their similarities and differences, and examine which one of the approaches that is most clearly anchored in the syllabus of the subject Swedish. The starting-point of the study is the questions: Which similarities respectively differences have the LTG-method and the whole language-theory? Which one of these theories is most clearly anchored in the syllabus of the subject Swedish? The study has shown that both the whole language-theory and the LTG-method can anchor in the syllabus for Swedish. However the whole language-theory has stronger hold in the syllabus, as the whole language emphasises the meaning of literature for reading- and writing-learning, and considers the pupils reflection during their learning-process and conquered knowledge-goal.

Robotic milking in Automatic Milking systems (AMS) is proposed to reduce manual labour and at the same time increase milk yield by increasing milking frequency. In order to increase milking frequency, it is essential to have well-functioning cow traffic. Investing in an AMS is a great capital investment for the farmer, thus it is of major importance to ensure maximal AMS capacity. This study investigated the effect of the traffic systems Feed First? and Free cow traffic with and without waiting area (WA) on cow performance and AMS capacity.

The aim of this thesis is to examine the Swedish public libraries acquisition processes when it comes to fiction for adults. The thesis focus on how the librarians responsible for acquiring view literary quality when they manage their collections and how their views coincide with that of the user?s explicit wishes. Furthermore this thesis looks at the librarians reading habits and how they coincide with that of their perceived users.The study uses literature pedagogic perspective theory to see how the librarians look at fiction and what they value in it. In order to get answers six librarians have been interviewed in this study that uses a qualitative approach to getting answers.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

Förmågan att prestera under akut eller kraftig stress är en förutsättning för en del yrken. Forskningsresultaten gällande hur stress påverkar prestation pekar åt olika håll. Denna studie undersökte sambandet mellan fysiologisk arousal och kognitiv problemlösningsförmåga under stress. Trettiotvå polisstudenter testades på Ravens test av flytande intelligens APM set II både före och efter att antingen ha sprungit i tjugo minuter eller haft en självskyddslektion på ca fyrtio minuter. Resultaten från en mixed ANOVA för beroende mätningar visade på en signifikant interaktionseffekt (F (30) = 6,547, p < 0,05) ? en ökning i prestationen hos självskyddsgruppen med arton procent och en minskning med femton procent hos löpningsgruppen.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The aim of this report was to do a case study at a geothermal heating system which has been in operation for about 5 years, and study if its performance has changed during this period of time. A literature study about the processes involved was also done in purpose of background knowledge.The tenant-owner?s association Duvan at Petterslundsgatan in Uppsala installed year 1999-2000 a geothermal heating system. The purpose of this installation was that they hoped it would lead to a smaller usage of district heating which would lead to a reduction of the heating expenses for their buildings. The geothermal heating system consists of 19 energy wells and 4 geothermal heat pumps, and it is one of the first systems of that size in the region of Uppsala.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

This Master Thesis is a product development project that has been carried out in cooperation withSvea Teknik AB. The company has developed an apparatus for attachment of a keel to a hull base ofa boat. The purpose for this thesis has been to compare a new concept of keel attachment incomposite material to thetraditionaldesign solution. This new keel attachment minimizes thedamages that may arise on the keel and the hull of the boat in shape of stresses impacts at grounding.Today it is a problem, relating to keel attachment on sailing boats having a fin keel or a bulbous keel.The manufacture focus on developing larger draught and shorter keel blades. The overall purpose isto increase performance of the sailing boat.The task for this thesis was to develop a concept of keel blade in composite material and investigateattachment to a sheet-shaped element.

Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..