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.

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 .

This thesis was conducted at AB Fredr Wagner in Ösmo in Nynäshamn, Sweden.AB Fredr Wagner provides solutions for the graphic industry and has been asked by acustomer to develop a product that can simplify handling of EUR-pallets, namely amechanical arrangement, further called pallet exchanger that can switch from anempty pallet to a fully loaded one using only hand force.The goal with the thesis was to create design documents for a pallet exchanger, andalso from those documents to manufacture a prototype for testing and evaluation.A field trip was made to the customer, IKAB mailing in Huddinge, where the palletexchanger is thought to be placed. The purpose of this field trip was to get an insightinto the current work condition and need of change, as well as to gather informationregarding the requirements when it comes to size and robustness of the palletexchanger. Existing equipment on the market that can perform similar tasks werestudied in order to find an optimal solution for the actual pallet exchanger.After the field trip and gathering of information the concept generating phase began.The method used for generating concepts was brainstorming. To decide on whichconcept to use, a concept selection matrix was created. The selection criteriaincluded in the matrix came from the requirements for the pallet exchanger.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

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 Aquatic Ape theory was first formulated by Alister Hardy in year 1960. All from the beginning the theory has been criticized, ridiculed, ignored and a source to strong feelings in the anthropological community. The purpose of this essay is to investigate why the Aquatic Ape theory is so controversial and why it is understood so differently by scientists. After interviews with Swedish scientists and the general community, and after reading of anthropological books, I have tried to show that the aquatic ape-coldness depends on it challenging nature against the anthropological paradigm, which describes human beings as strong, hunting creatures who can live in any environment. The Aquatic Ape theory - on the other hand - picks out one of all these environments and says: "here has our evolution occurred: we have been aquatic apes".

AbstractTitle: The effect of caffeine on performance during resistance training ?A systematic overviewAuthor: Amanda Jonsson and Erica BenderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2015-03-31Background: Products with high content of caffeine has in recent years become popular for optimizing physical performance. Caffeine affects mechanisms in our body which can be beneficial to perform better during exercise, but the theories have not yet been systematically reviewed.Objective: The purpose of this review article, is to examine the acute effect of caffeine intake before strength training on athletic performance with the outcome muscle endurance.Search strategy: A systematic literature search in databases PubMed, Scopus and Cochrane using keywords: ?Caffeine?, ?strength?, ?muscle?, "resistance training", "muscle strength", "strength training", "athletic performance", ?repetitions to failure?, ?muscular endurance? and ?endurance training?.Selection criteria: Healthy subjects, 16-50 years old, with experience in strength training. Studies with a caffeine intake > 5 mg/kg body weight, which participants performed dynamic strength exercises on a weight > 60% of their 1 RM.

Information overload occurs when the amount of information exceeds the individual s capacity to efficiently process and use the information available. In this situation information instead of being an asset becomes a load. This interview study deals with college students experiences of information overload when working on their thesis. Focus lies on use of Internet based information resources. The main result was that the students experienced information overload in specific situations and steps of the process.

The acquisition process as an object for research and empirical studies have increased in importance during the past decade. The purpose of this thesis is to investigate this process further. This was done by reviewing previous research covering the area of mergers and acquisitions. Seven key factors that should be considered in an acquisition process emerged; acquisition project management, planning, communication between the acquirer and the potential target, goal alignment within management, company-cultures, a trade-off between a certain speed in integrating the companies and consideration of the employees, and finally the follow-up. These factors have been shown to increase the likelihood of value creation in acquisitions.

Människor får möjlighet att ses och mötas i stadens offentliga rum. För att försäkra att staden på ett hållbart sätt planeras för dess invånare, behövs kunskap kring hur det sociala livet i offentliga rum fungerar och även hur vi kan bibehålla och utveckla dess funktion som mötes-, aktivitets- och uppehållsplats. De offentliga rummen i en stad är till för stadens alla invånare oavsett kön, etnicitet, ålder, ekonomi osv. Dess användning skiljer sig genom tiderna och domineras idag främst av frivilliga aktiviteter dit bland annat sociala aktiviteter räknas. Det finns varierande sätt att ta det offentliga rummet i anspråk. Konflikten mellan föreskrivna och unika användningar genererar en social friktion som främjar mer öppna och tillgängliga offentliga rum för fler grupper. Genom litteraturstudier med utgångspunkt i det offentliga rummet studeras det sociala livet och dess förutsättningar.

Syfte och frågeställningarStudien genomfördes med syftet att specificera vilken intensitet och duration vid uppvärmning som är optimal för att få ut största möjliga effekt vid anaerob prestation i form av maximalt vertikalhopp och fem sekunders maximal cykelsprint. Studien byggde på tre frågeställningar: På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt vertikalhopp? På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt fem sekunders sprinttest? Vilken uppvärmning är optimal för maximal muskulär explosivitet?MetodDesignen var en kvantitativ experimentell studie som innefattade fyra fysiskt aktiva kvinnor med genomsnittsålder på 24 år. Testerna bestod av nio tillfällen där en slumpad uppvärmning på ergometercykel genomfördes varje gång. Därefter genomfördes tre vertikalhopp, så kallade counter movement jump, på en kraftplatta och tre fem-sekunders sprint (5sCST) på Monarks Peak Bike.

Bovine milk is an excellent source of bioactive peptides. The bioactive peptides are in an inactive state in the protein and are released during enzymatic activity, e.g. during cheese ripening. Specific properties of bioactive peptides from ripened cheese has been reported, e.g. antihypertensive, antioxidative, antimicrobial, immunomodulatory and mineral binding.

The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.

AimThe main aim of the study was to investigate the difference in bilateral deficit between rowers and sprinters during maximal eccentric/concentric muscle actions.? Are there any significant differences in bilateral deficit between rowers and sprinters?? Do the amount of years in practice effect the bilateral deficit?MethodFourteen male subject participants divided in 2 equal sized groups (7 individuals in each group; rowers and sprinters) performed maximal unilateral/bilateral eccentric and concentric muscle actions in a leg press machine at a velocity of 0.2m/s. The range of motion in the knee joint was 70° ? 140°. Dependent t-tests have been performed within each group pre and post test.

The primary purpose of this essay is to study and describe what single adoptive mothers believe to be significant motives when considering adoption. This essay also describes how single adoptive mothers experience parenthood in relation to their expectations. The theoretical perspectives applied to analyse the empirical data are existentialism, the identity making process, and social constructionism. The method of this study is qualitative based on seven interviews. The material has been analysed by condensed meaning units and themes with a phenomenological approach.