Abstract The accident in 1986 at the nuclear power station in Chernobyl, Ukraine, dispersed radioactive cesium over large areas of Europe. The half life of 137Cs is 30 years and this radionuclide also behaves like potassium, which means that it can easily be taken up by the vegetation or be adsorbed in to the structure of clays, principally illitic clays. When radiocesium decays ionizing radiation is emitted, which is harmful to humans that are exposed, either directly or indirectly through food intake. It is there-fore important to know what happens to the cesium that is dispersed into the environ-ment. In this project a simulation model was constructed to simulate the adsorption and transport of radiocesium in the soil and plant uptake.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

The aim of this essay is to examine if the attitudes and the experiences of Ability Grouping are the same on different levels of the school organisation.I have chosen to answer the following two questions:· Have the teachers, the students and the headmaster the same idea concerning the educational model at the school, that is, the pros and cons of Ability Grouping?· Does the intentions of the curriculum agree with this educational model?I knew what I thought about the educational model at the school that is the object of this essay, after spending ten weeks at it as a trainee, but I felt that I would be interesting to know what the people who are part of that system everyday think about it.In order to be able to answer my questions, I used both the qualitative and the quantitative method. I interviewed the headmaster and five teachers to find out what they thought about Ability Grouping. I also distributed inquiries to 70 students from 6th to 9th grade to get their point of view. In the theoretical discussion I explain the meaning of different conceptions that I use throughout this essay.

Communication of sustainable development has become an increasingly important part of organisation?s corporate branding. Consumers demand more transparency from businesses and want to know more about how they work with these issues. An important part of how internal communication can be used to reach organisational success involves organisation?s employees.

In this master thesis a robot arm belonging to an automatic milking machine from DeLaval is investigated. The robot arm is controlled by a pneumatic cylinder and a valve. The goal of the master thesis is to investigate instability problems and to find out if it is possible to solve them by using gain scheduling. Gain scheduling is a type of controller where the parameters of the controller are changed during operation, for example depending on the working point. First a nonlinear mathematical model of the system was made.

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a Business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

A growing number of cities and municipalities in Sweden begin to work with city models in 3D. For the most part the models are used for visualizations of ongoing planning processes, but also for the analysis of noise, shadow studies and environmental disaster simulations.Gothenburg continues to develop the use of 3D maps in municipal operations and is demanding a way to create building elements (walls), which generates in 3D buildings, from roof constructions that are mapped from the primary map. A method has been investigated in the present study. The results are then presented as a 3D model of buildings, along with a terrain map that will facilitate the localization of the area. The created 3D buildings are then compared with roof-data from the primary map to see how well they harmonize with each other.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Every year, reports are published that shows how universities fail to meet the demand from companies who are looking to hire students with solid communication skills. At the same time, the importance of communication for effective leadership is constantly increasing. Today, many business schools around the world states that they strive to educate future business leaders and have therefore realized the importance of teaching the skills of communications to its students. The majority of Swedish business schools, however, have not yet made communications an essential part of their curricula. This indicates that most business students in Sweden today, do not receive the toolkit needed to take on leadership roles.

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.

Business Intelligence och realtids Business Intelligence har blivit ett område som allt fler företag intresseras av. Forskningen idag involverar en rad företag som koncentrerar sig på stora kund-, produkt- och tjänstevolymer. Ett av dessa företag är flygbolaget Continental Airlines. Detta bolag har funnit sju faktorer som bör beaktas då en realtids BI-lösning ska anammas. Detta arbete kommer att lägga fokus på en av dessa faktorer. Denna faktor säger att realtids BI endast levererar något värde om besluts- och affärsprocessen ändras i enlighet med den IT-lösning som införs i företaget.Under denna studie kommer det att undersökas hur denna faktor fungerar i mindre organisationer.

In this paper the possibilities to replace metal with plastic in products for the building industry were looked into. The first part was a market examination where several suitable products were found. After evaluation the door latch for in-house doors was selected to be re-designed to better suit the properties of plastic.New types of mechanisms were designed with different functions that use the benefits of plastic materials. Models of these mechanisms were developed to evaluate their function. The components in the different mechanisms were adapted for manufacturing with injection moulding.To confirm that the plastic material could handle the appearing stresses calculations on the most vulnerable parts were carried out.