Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This report treats a Master Thesis performed at Scania CV AB. The task was to create a computer model of a hydraulic actuator system in the software AVL Hydsim. The system consists of two spring-loaded masses with surrounding hydraulic components. The purpose of the model is to study phenomenon and problems in the system, as well as to be a support in the development of the system. It is not supposed to be used to study absolute values in its current form.

Control of a diesel engine equipped with Variable Geometry Turbine (VGT) and Exhaust Gas Recirculation (EGR) requires a multivariable control method. One problem is that the engine system is non-linear. Furthermore there are strong cross-connections between inputs and outputs and the inputs have alsoboundaries. To be able to manage these control problems, MPC has been used that is a multivariable method. The MPC-controller consists of an optimization problem and therefore MPC can find the optimum control signals in an easy way.

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

With today´s power uprates in BWR reactors the bundle lift force has become aproblem. The lift force is calculated using a best estimate approach and the resultfrom the calculation should pass the existing lift force margin. Lift force margin isdefined so that the lift force may not exceed 80 % of the fuel weight. The margin issupposed to cover all the uncertainties that exist in the lift force calculations.However, no uncertainty analysis has been conducted to quantify the uncertainties.In this report the uncertainties in the lift force model have been quantified. Each inputparameter to the lift force model which has been assumed to have an uncertainty isassigned a probability distribution.

AbstractThe purpose of this study is to find out how pupils give expression of a water cycle model and if the model causes any misunderstanding. Two problems constitute the starting point for this investigation. The first question is: how do the pupils explain the water cycle with the help of the jar model (can of glass). The other question is: can the children see any similarities between the can of glass and our earth. Qualitative semi structured interviews with seven pupils in the ages of 8-9 have been used to show the pupils? own thoughts and how they express them.

Competence is a complex concept that encompasses many facets. This study aims fora better understanding of the concept. Many branches of business administration science would benefit from a better understanding of competence and, through that understanding, find solutions where competence is one of many variables. By combining a positivistic and phenomenological approach, this study has created a broader understanding of the concept of competence.The study combines systematic study of the relevant literature with in-depth interviewswith people representing both the employer and the union within the staffing company world.The results show that quantifying competence is a complex and next to impossible task, as it would involve including the whole concept of competence in the calculations. When this is done, the phenomenon itself becomes so complex that it loses its validity.This is why theorists who want to perform this type of calculations put most of the competence complexity in ?the black box?.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

An increased number of participants in the construction industry is asking for accompanying terrain models to the project in order to get a better understanding of the field. When the desire to create buildings that fit together nicely with the surrounding area is increasing, it becomes more and more important to have a broad base of knowledge about the ground on which the building is to be erected. Terrain models are also very useful in the planning of logistics, documentation for landscape architecture projects, and billings for mass calculations.Surveys for creating terrain models can be performed with laser scanning. The advantage of laser scanning is the time-effective surveying, the detailed information as well as the ability of application in complex environments resulting in a cost-efficient project. With this in mind our thesis was defined in collaboration with the company Bjerking AB in Uppsala in order to investigate if there were any softwares suitable for terrain modeling.

An increase interest of new methods and tools has begun to grow in the real estate business, this new trend causes an increase in new programs that aim to simplify processes of energy-efficiency and environmental issues.After consulting with Björn Alsmark from Bjerking AB, an architect and engineering company, we made a decision that the Degree Project is going to examine the program IES (Integrated Environmental Solutions) with some integrations from Revit Architecture application.To be able to examine IES, we got access to a completed project from Bjerking. The project is a nursery school in Uppsala. An application has been handed in from Bjerking to make this project to a Green Building-certificated project. According to Bjerking own calculations (with the energy-calculation program Enorm), the consumption of energy of the nursery school is 48 percent lesser than required by BBR.An evaluation of IES and Enorm has been made with an aim to compare these two programs and find out if IES is an appropriate program to replace Enorm. Does Enorm or IES come up to BBR´s recommendations?The Degree Project cover 15 ECT, that required several adjusting and delimitations, and the study sketch ended with a literature study.After finishing the study sketch the modeling of the nursery school began.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.

This thesis has been focused around the Diels Alder reaction with the goal to design an enzyme catalyzed reaction pathway. To achieve this goal computer aided enzyme design was utilized. Common traditional methods of computational chemistry (B3LYP, MP2) do not do well when calculating reaction barriers or even reaction energies for the Diels Alder reaction. New calcu- lation methods were developed and tested. This was the focus of the first part of the thesis, by choosing a small system, extensive and heavy calculations could be done with CBS-QB3.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.