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..

SharePoint is a web based platform designed to provide internal communications and file sharing for businesses and organizations.In this project, we created a system consisting of multiple applications to be used together with SharePoint. These applications are meant to simplify the workflow for internal orders of products. The system is targeted towards companies that do not have a flexible approach to digital orders or companies that want to integrate this functionality into their SharePoint platform. The project includes, in Addition to the creation of the system, installation of the software and the servers needed to run a SharePoint environment and their configurations.The system consists of four applications where one of these, the store application, is required for the system to be used at all. The other applications are an order management application, a purchase application and an incoming delivery application. Of these four, we have implemented the store application and the order management application. Our hope is that users will find the system easy to use and graphically appealing..

Studiens syfte var att undersöka vilka lösningsstrategier som finns vid division, vilka som används vid av eleverna samt vilka lösningsstrategier som lärarna undervisar om i årskurs 5. För att ta reda på detta samlades data in genom enkäter där 77 elever deltog samt intervjuer med tre lärare och sju elever. Resultatet visar på att lärarnas lösningsstrategier inte stämmer helt överens med elevernas val av metod. Vid intervjuer med lärarna framkom det att lång division var den metod som användes mest frekvent. Multiplikation var det enda räknesätt som var inblandat vid utlärningen av division.

The Results of this thesis was the creation of two designed house variants with a module toall the apartments. In Addition till the first module there are three other modules ofapartments that can be put in the houses if it so needs. The house are volume prefabricatedand are placed on site in a way that it create an enclosure of the area which faces against thenature and car parks also lies hidden behind these houses.For the actual structure, a cross beam was created to carry the floor above and it is supportby all four walls. The structure between the first and the second floor has no "syll" butinstead there are two differently alternative to linking the floors in order so that it will notmove. The reason with this solution was that there will not be any subsidence when theforces from above are pressed down ward.

This report deals with an IT solution for the fictive company, Nexus Consulting. It is a small company with four employees, dealing with economic policy. The company wishes to set up a complete network environment with antivirus, firewall, computers and servers. They want us to analyze and compare different outsourcing companies offering cloud services and then recommend which company would suit them best.In Addition, the company wants to have a webpage containing essential information about them and the services that they offer their customers.The report describes, analyzes and compares three outsourcing companies offering complete cloud services where a practical solution proposal has been developed by the group.The network component is based on the Windows platform and the web part is coded in HTML and PHP.The report also discusses what cloud computing is and why so many companies choose to move to it..

In this diploma work we present the results from a study of how adult immigrants utilise the services provided by the public library in Biskopsgården, Gothenburg. A survey encompassing 51 library visitors of foreign origin and an interview with two librarians at the library were performed.The results from the survey show that the majority of the informants were male students inages from 26 to 45 years and that they had been living in Sweden for a maximum of five years. 73% of the informants used the library to borrow literature in Swedish, 53% to read newspapers and periodicals in their native language, 43% to borrow literature in their native language and 43% to read newspapers and periodicals in Swedish.These results were compared with two other related studies with which partial correspondencewas found. In Addition, related topics such as multicultural librarianship and the psychological aspects of immigration are discussed..

Detta examensarbete grundar sig på en undersökning gjord med elever i en 4- 6:a med 18 elever i Luleå kommun under vårterminen 2003. Syftet med arbetet var att undersöka om eleverna efter min undervisning använde sig av huvudräkningsmetoden tiotalsövergång, då de löste de centrala uppgifterna i undersökningen. Under mina litteraturstudier har jag funnit att arbetet går att förankra till såväl styrdokument som tidigare forskning. Metoden jag har använt är ett inledande test följt av ett skriftligt intervjuunderlag och muntliga intervjuer med fyra elever, på liknande sätt avslutade jag undersökningen. Däremellan fick undersökningsgruppen kontinuerlig undervisning i tiotalsövergångsmetoden.

The use of CAD, within the building industry came strongly, during the 1980?s and the 1990?s. The development has since then rapidly progressed and the using of 3D-models has in Addition increased. We are now at the edge of next step of evolution. BIM, Building Information Model(ing), is here.

The aim of this thesis is to study the possibility of the existence of a specialist in bone tools manufacturing during the Mesolithic. The thesis describes the climate during the Mesolithic, argues for an experimental approach, and describes social organization in hunter-gatherer-groups and the processes behind cultural transmission. It also gives some examples of excavation sites in Scandinavia. An experiment simulating a teaching situation is made, in Addition to the theoretical information, with the intent to explore how advanced the crafting of bone really is. The physical result is then studied and documented.

In the gaming industry, it has long been popular to combine genres with the aim ofcreating games that bring together the best of several worlds. However, there are stillmany unexplored combinations with good potential.This report addresses the planning and development of a game prototype that combinestwo game genres, turn-based and real-time strategy. In Addition to presenting the results,the report also discusses the di culties that were encountered and how they were handled.The prototype contains a working combat system and a basic AI. The prototype ismodular, which means that it is easy for an end user to extend the game with extra content.Most elements that were considered important from the two genres were implemented, butthere is still room for improvement and further development.The result is evaluated by means of quality assurance, a process that is commonly usedin the gaming industry. The response has been generally positive, which indicates thatthe combination has potential and should be explored further..

The Division of Language and Communication at Chalmers uses a web-based language tool, named EngOnline, to teach English grammar. The language tool suffers from some shortcomings. These include stability problems and an outdated interface but, above all, there is no documentation. Because of the lack of documentation and EngOnline?s need of maintenance, the Division of Language and Communication has decided to replace the language tool with a new and well documented one.The new language tool was developed using an agile work process; detailed documentation was replaced with more efficient communication.

This qualitative study aims to examine what career opportunities the Swedish employment service Arbetsförmedlingen can provide, as well as how the employees perceive their career development opportunities. Furthermore, we have touched on what it is that makes employees feel satisfied with their job and workplace, and also stay in the organization. The study was conducted on one of Arbetsförmedlingen?s offices in northern Sweden and the informants consisted of six employment agents, an executive assistant and a head of division. The result of the study has been analyzed using theories within the field of career development.

The purpose of this investigation was to find out more about students? spontaneous ideas about properties and transformations of matter. Examples of matter chosen are such which students know about from everyday life and focus is mainly on the questions if students know that all matter has weight and that matter is preserved in transformations.The method used is semi structured qualitative interviews with individual students. Different experiments were carried out together with the students who afterwards were interviewed. However, the students show varying answers and no generalizations can be done.

This is a field study based on participant observations and interviews, describing the cooking teacher's complex everyday life. The school's restaurant is a unique arena, freely hovering between two worlds: The school world and the restaurant reality. Here, the students are confronted with real situations and problems, similar to the ones occurring in a restaurant, still having the school's safety net beneath them. It is for real, but still not, a bit like a flight simulator.It is on that arena the cooking teacher works, combining the two roles of the teacher and the chef. Two roles built on their own traditions and values.

The aim was to explore how the first page of a student newspaper has been changed over time since it was founded in the 1960´s.This thesis explores how the front page of the student newspaper Lösnummer has been changed since it was founded in 1966. It concerns the location and frequency of elements and it is based on theories of layout, the first page and visual communicationIn Addition, the thesis develops a new kind of method for determining the location of elements on the type area. The method is based on the hexadecimal number system. It is formed as a grid which is placed on the first page to determine the location of the elements.It concludes that the frequency of elements had its peak during the 1970´s and has ever since decreased gradually. Image placement has gone from being scattered all over the front page to be centered and increase in size. .