IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The purpose of this thesis is to examine which role public libraries play or could play within bibliotherapy. The study is based on qualitative interviews with five librarians who, in one way or another have experienced bibliotherapy activities. Further, we have interviewed two treatment assistants and one counsellor, who have cooperated with the librarians, to get their view. We have used the following research questions: Which bibliotherapeutic activities, if any, are pursued in public libraries in Sweden, and how do they look upon bibliotherapy? What role do public libraries play/could play within bibliotherapy? Ever since the term bibliotherapy was coined in the beginning of the twentieth century, the definition has been under debate. We have identified four main subjects of discussion.

To enjoy the richness of the grazing cows and high yield during the summers, even during the winter, cheese has been the way to store milk for thousands of years. Nowadays yield is high all year around and the cheese production is possible during all seasons. The aim of this paper is to investi-gate how and why the seasons influence taste and texture of pressed and ripened cheese. Milk is composed of proteins, fat, lactose and water but contains also a lot of vitamins. The quality of milk is very important for the final constitution of cheese.

Most of the saw and pulp industries have stored wood nearby their production, the main reason is to have a continuous wood flow to the production. Wet storage of wood is of great importance to keep the wood quality. Without water sprinkling the risk of drying outand decomposition through biological activity increases significantly and will result in a negative effect on future production and quality. One drawback of wet storage of wood is the leaching of chemical substances into the surrounding recipient. The log yard run-off contains phosphorus, nitrogen, phenols and organic substances. These substances can cause problems for the surrounding environment. The main objective of this project is to gain an understanding of the wet storage used by the Swedish wood industry and estimate the environmental consequences that run-off water will have on the recipient.

n this dissertation a comparison of two evolutionary methods for evolving ANNs for robot control is made. The methods compared are SANE with enforced sub-population and delta-coding, and marker-based encoding. In an attempt to speed up evolution, marker-based encoding is extended with delta-coding. The task selected for comparison is the hunter-prey task. This task requires the robot controller to posess some form of memory as the prey can move out of sensor range.

The main purpose of this master's thesis is to investigate to what extent municipal politicians govern a selected public library. This means to clarify who determines the direction of the library and its services and in what way. It also involves examining the relationship between library staff and local politicians in the decision-making process. Which decisions are made by the politicians and which are left to the employees? The study is based on an investigation of a public library in a municipality over a period of ten years the 1990s.

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

This report is the result of a thesis carried out during the spring of 2010 at Sandvik Coromant in Gimo. The purpose of this thesis has been to make an inventory and mapping of information used by flow groups that are most relevant for the day-to-day work. This mapping will then form the basis for information supplied by an automated system.The project consisted of:Identifying how the information is supplied today.Inquiring into the needs of an automated system.Which needs of information that will be provided by the system.Data collection occurred in two ways, both through observations and interviews. Observations of the participants were carried out early in the thesis, where the aim was to create a picture of the problem, and gradually develop a basis for the actual interview study. At each observation, an unstructured observation was used, which means that all activity was recorded.

The purpose is to improve IKEA´s understanding of how their target group of 12 to 18 years old boys and girls thinks when they visit the showrooms in the department stores. What make them enter the showrooms? Is it the colours, the furniture or the whole concept? How are they inspired to furnish their own room? Do they get ideas from the showrooms or are they looking for a specific furniture? These types of questions have increased young people´s interest for design and decoration over the last decade. It transpires with help from an article written by Vittorio Girotto and Michel Gonzalez how children are influenced in an early age by their own temperament and their natural surroundings. Children reasons and acts according to what they believe adults would have done in a similar situation.The methods that have been used during this project are interviews, surveys, observations, hypothetical persona, persona and ABL (IKEA´s own method).

Timber floating operations in Scandinavia during the 19th and 20th centuries has contributed to severe negative impacts on riverine ecosystems. Increase in water velocity and lack of stream bed heterogeneity as a result of stream channelization lead to increased bed load transport. Since availability and recruitment of new suitable spawning substrate in Scandinavian watercourses is sparse, spawning habitats for salmonids has become a scarce commodity. Lately, increasingly more attention has been given to the recreation and improvement of brown trout (Salmo trutta) spawning habitats in restoration projects. While much of the research on spawning habitat has been focused on evaluation of the influence that the constructed spawning grounds have on fish populations, few studies have been conducted to evaluate the persistence of these constructions over time. I evaluate erosion of constructed spawning beds as an effect of sediment transport attributable to water discharge.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

Old industrial sites bear witness of the unsustainable industrial developments in the past. Today many of them stand abandoned and empty, old structures lacking function in our present society. We have in this thesis participated in a visionary student competition arranged by IFLA, International Federation of Landscape Architecture by developing a proposal based on a vision of how Stockholm can stimulate a greener development. We have done this by turning an unsustainable industrial site in the city into an ecological node; Arboretum Lövholmen. Our aim is to develop an entry for IFLA?s visionary student competition by creating a new sustainable design for the industrial area of Lövholmen in Stockholm. We have worked with the following research questions: How can we create a visionary design proposal for Lövholmen that promotes sustainable development with the help of ecological design? How can the competition format be a design tool? How can the working process developing a competition entry progress? The competition demands have shaped our working process and functioned as a platform for the structure of this thesis.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The purpose of this study is to explore active after-school teacher?s perceptions of the concept of meaningful leisure time. The purpose of the study is also to investigate if the interpretations of meaningful leisure time affect the perception of their work roles and after-school teacher?s actual work in a leisure activity. The study also provides an insight into how afterschool teachers perceive their roles in general.