AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.

AbstractThe Swedish National Board of Health and Welfare has since a year or so started to introduce a new way to work with childcare investigations within the social services. This new concept, BBIC, is meant to put the child?s needs in the first room rather than the grownup?s as it used to be before. This study is about to examine how BBIC affects the legal security of the children within these childcare investigations.BBIC was first developed in England after a massive criticism against the way that the foster home- and institutional care was handled. In Sweden, BBIC was first tested and developed into Swedish conditions in a few project municipalities for about five years but is now being introduced all over the country.

I was assigned to the thesis as part of a project GMA AB (Ground Machinery Applications AB) is running. The project aims to develop a new method for injection of drilled holes in rock walls. Currently, the injections usually involve cement but the basic idea of the project is to replace cement with a supplement called Silica sol.Silica sol is known as a gelling liquid. The gel time is controlled by a mixing of saline. Depending on the amount saline that gets mixed in, the gel time varies.

Syftet med studien var att skapa en bättre förståelse för hur några juniorishockeyspelare och deras tränare ser på hur faktorerna lagsammanhållning, spelaromsättning, roller och prestation förhåller sig till varandra och hur de arbetade med dessa faktorer. Instrumenten som användes var GEQ (Group Environment Questionnaire) och två helstrukturerade intervjuguider. Deltagarna i studien var ishockeyspelarna i ett J18-lag (n=18) och deras tränare (n=1) i en medelstor klubb i Sverige. Resultatet visade att samtliga intervjudeltagare upplevde ett positivt samband mellan lagsammanhållning, spelaromsättning, rollklarhet och prestation. Sambandet beskrevs dock som cirkulärt, att alla faktorerna var beroende av varandra och påverkades av varandra.

Zakrisdal and the west coast region of Karlstad was at one time a protected area where the ammunition factory AmF Zakrisdal 1941-1994 was situated. This factory manufactured explosives for the Swedish armed forces and for export. In this context it is an interesting paradox that the production of ammunition, mines and armorpiercing grenades for more than 50 years has preserved the environment surrounding the factory.The factory is now gone and the production is moved to Karlskoga. Plans are being made to build housing for 3-4000 residents and other enterprises within the area. The area now stands before yet another change, most likely the most profound to date.The inspiration for this work comes from the economic historic Jan Jörnmark.

Multilayered woodland types are an important part of the urban forest. The knowledge how to establish and maintain such plantations are not as deep as other knowledge fields concerning forestry. Therefore this study has looked upon how to achieve multilayered structures in young nature-like woodland plantations. As a theoretical base for the study three different major knowledge culture have been studied that concerns the subject, ecology, forestry and landscape management/design. This three theoretical framework concludes that many natural processes strive in the opposite direction of multilayered structures in their youth.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

Problem: How should a company act to sustain a strong identity and thereby a strong brand image when operating in a changeable world?Purpose: The purpose of this thesis is to analyze whether the corporate identity of Academic Work is strong or fragmented. Further more this thesis aims to give recommendations on how the company could continue working to maintain a strong brand image. Methodology: The thesis is a case study of Academic Work. The study is based on data collected from interviews, a poll as well as data from the company website.

In this report we compare the two programming languages PHP and C# in .Net. They are both used to create dynamic websites and on the web there's a debate going on about which of these languages you're recommended to use. With this report we want to make ourselves a more scientific base of which of these languages that is the most used language and which languages that are the most suitable for creating dynamic websites. We have two purposes with this report:1. To compare the usage of the programming languages C# in .Net and PHP at web agencies, advertising agencies and combinded agencies in Sweden today.2.

The purpose of the work is to analyze and balance an assembly line at Fläkt Woods in Jönköping. The work is going to answer the questions about today?s throughput time, how much waste that occurs, number of staff at the assembly line, how the supply of material works and possible improvements that can be made at the work stations. The work is also going to give a proposal of improve-ments that can be made.The methods used to get the result include observations and measurements, con-versations with technicians and operators and also data from Fläkt Woods? data-base.Large variations in throughput time are measured during the measure period, from 3 hours up to 5 hours and 35 minutes.

Abstract In the following text we analyse different perspectives in a meeting between a theatre and a visiting school class from grade six in the Swedish Primary School, in order to investigate the conditions for children?s participation and for making children?s own voices heard in professional theatres. Though it is common for Swedish theatre artists to try to understand and interpret children?s perspectives, it is rare for children to be given the opportunity to show their own perspectives in professional theatres in Sweden (Davet 2011 p. 18).

Goods that children come in contact with on a daily basis for example toys, electronics, textiles, household items, have attracted an increased attention in recent years because of a common occurrence of residues of potentially hazardous chemical substances. Some municipalities in Stockholm have developed plans for managing chemical risks and work systematically to phase out products containing hazardous substances. This thesis aims to contribute to an improved knowledge base for any future work with non-toxic nursery schools in Haninge. The study's focus is on the challenges encountered by conditions and problems of preschool personnel to manage chemical risks in early childhood environments. Primary data was collected through a qualitative approach based on semi-structured interviews with both the preschool staff and practitioners working in the central organization of the municipality.

The purpose of this paper is to examine how the target to convert the Swedish military aviation industry towards working within the civilian sector was planned and implemented parallel to the target of building a world-class military aircraft. A number of Government bills have been studied, bills directly connected to the JAS-project as well as bills dealing with civilian project ?s for the military aviation industry. The first group includes bills dealing with the JAS-project ?s role in the overarcing defence policy, as well as the Government ?s bill specifying the guidelines for the JAS-project.

This project was led on behalf of Bombardier Transportation in Västerås, Sweden, incollaboration with KTH Stockholm and EPFL Lausanne. This project is connected to thedevelopment of a new and simplified tilt system for rail vehicles.Growing competition from other means of transportation has forced railway companiesthroughout the world to search for increased performances.Travelling time is the mostobvious performance indicator that may be improved by introducing high-speed trains.They require very large curve radii and long transitions curves not to impairridecomfort, another performance indicator. Building new tracks adapted to high speedtrains is very costly and can only be justified where the passenger base is large.Trains with the capability to tilt the carbodies inwards the curve is a more cost efficientalternative. The tilt inwards reduces thelateral force felt by the passengers allowing thetrain to pass curves at enhanced speed with maintained ride comfort but increases thefrequency ofmotion sickness.The benefits of tilting trains are improved speed capability in curves and enhancedpassengers comfort, but at higher buying and maintenance cost. As the conventionaltrains increase their speed in curves, the performance advantage of tilting trains isreduced while their prize is still kept significantly higher and constant.