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.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

The purpose with this project is to compare different fuels when investing in a central combustion station at a case study farm. I have chosen to write about biofuel from an economical perspective. This because the heating costs are steadily increasing. Also because the farm in this case study has several different heating systems, which are neither profitable nor easy to work with. I have made calculations regarding usage of splinter, wood and grain for the heating system.

The focus of our dissertation is masculinity which is often a topic of debate in today?s society concerning areas such as violence, sport and paternal leave. Male studies are a relatively new field which means there is a lot remaining to be explored. We have chosen to explore how social class reflects on male identity. The reason we have chosen social class as a variable is due to a focus in the general debate of identity amongst the social sciences towards identities formed through consumption in the world of global mass-media.

The aim of this thesis project is to produce an algorithm for finding a topologicalrepresentation of a polygon, called a straight skeleton, using floating pointarithmetic. Various straight skeleton algorithms are examined and discussed witha focus on time complexity and one is chosen for implementation. This implementationis then compared with the open source library CGAL with regards torunning time. The result is an algorithm which is based on an algorithm by Felkeland Obdrzalek and which, for polygons with more than five thousand vertices andthree significant digits representing points, runs around 25% faster than CGALsimplementation. Complications regarding the use of floating-point arithmetic arealso discussed..

AbstractTitle: DREAMING OF A UNITED ?NORDEN? (The North)? Four central Nordic actors about the progress and extent of Nordic cooperationThe Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has turned out unsuccessfully. Therefore no far-reaching Nordic cooperation has come to be implemented. The aim of this essay is to find out what the main reasons could be why this has been the case.I have chosen to take a closer look at the motives given by the former Nordic Prime ministers Tage Erlander (Sweden), Karl August Fagerholm (Finland), Einar Gerardsen (Norway) and Mauno Koivisto (Finland).

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.

The aim of this essay is to analyse certain succinct statements of Russian leader Vladimir Putin. His rhetorical style in general, and these statements in particular, are distinguishing Putin from other Russian political figures. The statements have survived the test of time and lived on in the media, on the internet and in the vernacular. They have come to be called Putinisms.The essay is descriptive and treats these special statements, describes where and how they came into being and analyses them on a micro level, word by word. The analysis is also qualitative as it covers selected statements, which represent only a small portion of all the statements made by Putin within the time frame chosen for this study.

This report describes a thesis project on 15hp. The purpose of the thesis project is to build a laser projector that reacts on sound waves and thus get a laser beam to draw visualizations of sound waves on a wall. The idea was that the design would be independent and not have to be plugged into any audio equipment. This was achieved by absorbing sound waves into a microphone. Another factor was to get a ?do it yourself? -feeling of the design and therefore it was chosen to be constructed using for example, old hard-drives.The result was a relatively large and bulky designed laser projector that can draw sound waves on a wall..

AbstractThe banking industry has during later years gone through several technological changes (Svenska Bankföreningen 2014). These big changes have led to several advantages seen both from a customer ? and corporate point of view. Advantages in easier usage, increased availability and more competition have made the banks more cost effective at the same time as the customer is being offered better prices. Even though the advantages seem to weigh over the disadvantages there are still those who thinks that things where ?better in the past?.

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.

70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change. It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus.

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

The purpose of this paper is to study the processes of identity and feelings of connectedness among first and second generation of Kurds in the Swedish society.In previous research I assumed that this sense of belonging to a nation includes identity and language. As regards the theory part, I have chosen to use a number of studies to elucidate this issue. The theories used in the study focuses primarily on the understanding of identity. Identity in this context can include linguistic, religious, cultural acts, even nationality or that claiming membership to a particular group.I have implemented twenty-four depth interviews with first and second generation of Kurds in the ages 21?58.