According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Transmission of digital signals is today more frequently used than transmission of analog signals. One reason for this is that a digital signal is less sensitive to noise than an analog, another reason is that almost all signals today are handled in a digital format. This thesis describes the development of a system that receives digital video signals through FireWire. The standard for FireWire, which is a high performance serial bus, is under development. Today the standard of the bus supports transmission of data with a speed of up to 400 Mbit/s.

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.

The purpose of this study was to investigate the collaboration of four learners of Swedish as a second language during a pair-writing task, as well as their experiences of the process, in order to draw conclusions about how to execute pair-writing in the L2 classroom. The study has found that the establishment of compatible partners are of great importance to achieve success and learning through pair-writing. One of the pairs studied managed to work well together and use each other?s knowledge to improve their text, while the other pair continuosly battled for dominance, which had a negative impact on their performance. The two successful students had enjoyed the task and believed they had learned something from it and that pair-writing can be a useful source of knowledge.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

This report describes a system for verification of fingerprints against a previous created template. It describes how and why a fingerprint image must be processed before it can be used to either identify or verify a person. The method is based on special features of a fingerprint, called minutiae points. The whole process from image to matching is described, every step in the process with image enhancement, binarization, thinning and how to find the minutiae points. Also what false minutiae points are, how they arise, why they deteriorate the result, and how to handle them, is discussed.

ABSTRACTThe purpose of this essay is to investigate possible questions generated by theperformance/installation Har hon inget vettigare att göra? Du då. Har du inget annat att hitta på än att ståoch glo på henne? by the artist Elin Wikström. The Constructed Situation invites the spectator to be apart of a continuing process of thought.The subjective feeling makes an important insight to the work through methods of the aestheticsand the performative., mainly from Margaretha Rossholm Lagerlöf.

In many earlier investigations a recall advantage of auditory lists spoken in a single voice has been found over recall of lists spoken in two alternating voices. One explanation proposed is an organization strategy which makes recall of alternating-voice lists so difficult. The strategy implies sorting same-voice words into same-voice groups at encoding. Based on this proposition, it was assumed that voice-by-voice recall would be better than recall in order of presentation, as then the recall instruction and the organization of items in memory would be in concordance. The present experiment tested and was unable to support this hypothesis.

The aim of this study is to examine how European companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 companies from France, Norway, Spain, Sweden and Germany.

The meeting industry is a growing industry around the world, and the technological development in recent decades is one of the contributing factors to the increased travel opportunities and meeting industry's expansion. It can be assumed that the technology could replace some of the personal meetings, but humans have always had a need to meet in physical locations in work related purposes, therefore there is no evidence that personal meetings will disappear. Technological development should be seen as complementary rather than a substitute to the existing professional meetings. Public and private sectors within countries has drawn attention to meeting industry's potential, as favored destinations in terms of economic administration, image creation, expansion and acquisition of further market share in the global market. Meeting industry is complex precisely because there are so many different actors and stakeholders that integrate.

The purpose of this thesis is to examine the performance of queries that is expanded before translation in comparison with only translation of the queries using a bilingual dictionary, and also to see if the number of terms that was used to expand the queries was of any importance i. e. if many terms from a thesaurus helped or destroyed a query. To answer these questions i used two online thesauri, Rogets thesaurus and Merriam-Webster Online and one printed bilingual dictionary, Norstedts English-Swedish dictionary. Even though the number of examined queries is too small to draw any definite conclusions, the results suggest that expanding using a general thesaurus may have a negative effect on the queries.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Dancewalks är ett platsspecifikt danskonstverk skapat och uppfört i olika semioffentliga rum. Den här kvalitativa studien undersöker resultatet och effekterna av en Dancewalks i Malmö där 30 arkitekter och stadsplanerare deltog. Dancewalks är i sig själv ett performance vilket påverkar studien och därför också undersökningsprocessen. Det teoretiska ramverket utgår från Non representative theory och teorier om hur människor interagerar i rum. Tillvägagångssättet för studien är en triangulering av observation, fokusgrupp och semistrukturerade intervjuer.

Vid svåra tider har det blivit allt vanligare att företag outsourcar delar av sin verksamhet. Även om ansvaret för verksamheten faller på en annan part kan grundproblemet till varför outsourcing genomfördes bestå och fortsätta att påverka företaget. För att förhindra ett förhastat beslut om outsourcing, är det därför viktigt att ta reda på hur verksamheten presterar och kan förbättras. Av denna anledning är det av ytterst viktigt att företag mäter sin prestation. Genom att mäta prestationer övervakas företagets aktiviteter, processer och utveckling i önskad riktning.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.