The usage of Unmanned Aerial Vehicles (UAV) for several applications has in-creased during the past years. One of the possible applications are aerial imagecapturing for detection and surveillance purposes. In order to make the captur-ing process more efficient, multiple, cameraequipped UAV:s could fly in a for-mation and as a result cover a larger area. To be able to receive several imagesequences and stitch those together, resulting in a panoramavideo, a softwareapplication has been developed and tested for this purpose.All functionality are developed in the language C++ by using the software li-brary OpenCV. All implementations of different techniques and methods hasbeen done as generic as possible to be able to add functionality in the future.Common methods in computervision and object recognition such as SIFT, SURF and RANSAC have been tested..

City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

Jan Wallander hävdar att budgeten är ett onödigt ont, vilket fick oss att fundera över om det finns någon sanning i detta uttalande eller om de som är kritiska till budgeten har använt den på ett felaktigt sätt, som den inte kan eller ska användas till. Detta gjorde att vi fann ett intresse i att beskriva budgetens funktion i kommuner, privata företag och i de ideella föreningarna samt att förklara skillnader i budgetens funktion mellan de nämnda organisationsformerna.I vår studie har vi formulerat ett antal hypoteser vilka alla har sin utgångspunkt från någon av våra teorier, som är Institutionellteori, New Public Management vilken dock inte är en teori i ordets bemärkelse utan en filosofi, vilken mycket kortfattat går ut på att kommuner efterliknar privata företag. Anledningen till att vi presenterar denna filosofi bland teorierna är att den precis som teorierna i övrigt ska hjälpa till att beskriva budgetens funktion i de nämnda organisationsformerna. Ytterligare teorier som presenteras är Agentteorin, Incremental budgeting samt Intressentteorin.För att operationalisera uppsatsens syfte gjorde vi en surveyundersökning i form av datorenkäter där respondenterna rangordnade elva budgetfunktioner. Resultaten påvisar att budgetfunktionen varierar på grund av organisationens storlek inom varje organisations form, att budgetfunktion är lika i offentliga och i privata organisationer, att kommuner med höger majoritet är mer lika privata företag, att i offentliga organisationer är budgetens roll mer planerings funktion, än uppföljnings funktion, samt att budgeten används som argument för resursanskaffning i ideella föreningar.

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

This is a pattern project for textiles, with main purpose to develop and challenge my design process and to experiment with a mix of different printing techniques. The goal of the project was to create three textile individuals as representatives of my experiments, inspired by natural surfaces.The world of fashion have been an inspiration and has been the model for these textiles, with its powerful and playful patterns. With the world of fashion as a model, I also chose to work with the materials habotai silk and silk velvet. The qualities of these materials has also been influential in my design language.The work has been very focused on experiementation and exploration, and resulted in three printed fabrics that I have chosen to call Björkalm, Lindstam and Lavbädd..

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

SammanfattningTitel: Budgetlös styrning ? en studie om en styrelses arbete och ansvar i en organisation medbudgetlös styrning. Författare: Katarina Permgård och Åsa NordquistHandledare: Britt AronssonInstitution: Institutionen för industriell ekonomi Blekinge Tekniska HögskolaKurs: Kandidatarbete i företagsekonomiSyfte: Syftet med uppsatsen är att undersöka hur bolagsstyrningens struktur och den budgetlösa styrningen är utformad på ett SME för att öka förståelsen för vilka faktorer som har inflytande på styrelsens roll och funktion för att skapa värde för företaget.Metod: Uppsatsen metod är fallstudie. Fallstudien har genomförts på ett ägarlett SME som arbetar med budgetlös styrning. Insamling av primärdata har genomförts med kvalitativa intervjuer.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

In the pilot plant at Hammarby Sjöstad, Sjöstadsverket, several new methods are tested in order to achieve a good use of resources. When a new technique is considered it is often the performance of the technique itself, under given conditions, that is evaluated. However, in order to evaluate the overall function the whole picture is needed. With a system analysis it becomes possible to make a comparison where all the positive aspects are put up against the negative ones, for the technique itself as well as its requirements. In this way the influence that minor components have on an entire system can be considered.This report presents a system analysis of an anaerobic membrane reactor (MBR) with a VSEP-membrane (Vibratory Shear Enhanced Process).