The unique ability of wheat to produce leavened bread is mainly due to the gluten proteins present. As consumers are more and more attracted to bread with high fibre content the use of wheat gluten will also increase in order to obtain bread with good volume and appetizing characteristics. Air-classification is a technological method used to separate particles by size and shape by means of air-streams into two fractions, fine and coarse. When used on wheat flour it is known to alter the flour composition in the fractions obtained compared to the original flour. This method is not widely used in the milling industry but could possibly be of interest if protein rich fractions with favorable protein quality can be produced.

Bakgrund och problem: 13 oktober 2008 gjordes ändringar i IAS 39 Finansiella instrument:Redovisning och värdering samt IFRS 7 Finansiella instrument: Upplysningar. Ändringarnabehandlar nya omklassificeringsmöjligheter för finansiella instrument som inte tidigare fannsoch vilka blivit aktuella i och med finanskrisen.Syfte: Att undersöka hur banker har tillämpat de nya omklassificeringsmöjligheterna ochvilka effekter detta har fått.Avgränsningar: Uppsatsen berör de fyra stora noterade svenska bankerna; Handelsbanken,Nordea, SEB samt Swedbank. Avgränsningen har gjorts med tanke på att banker har en storandel finansiella instrument och således borde var några utav dem som skulle kunna påverkasmest av ändringen.Metod: En studie gjordes av respektive banks årsredovisning för 2008. Det empiriskamaterialet analyserades sedan utifrån den teoretiska referensramen vilken utgörs av de delarav IAS 39 samt IFRS 7 som berör värdering av finansiella instrument, en redogörelse förverkligt värde kontra anskaffningsvärde samt en kort beskrivning av intressentteorin.Återkoppling: Tre av de fyra undersökta bankerna har valt att omklassificera, främst till följdav förändrade marknadsvillkor. Omklassificeringarna har i huvudsak skett från verkligt värdetill anskaffningsvärde.

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

Purpose: The purpose with this study is to clarify what importance a co-occurrence event can have on a smaller town, and also what positive and negative consequences it can have on the town seen from a social, economic and political aspect. I will also look at what magnitude the festival have on the local commercial and industrial life and how it affects those who live there. I will also determent how the moving of the festival might come and affect the local businesses, the local population and the community it-self.Method: I will thorough-out this study work with qualitative research methodology. I will there-for process the empirical data that will be collected and used for this study from a qualitative research methodology point of view. I will likewise go through with two deep-going interviews with people well familiar with the subject to increase and strengthen the validity of my study.

This study examines the cultural factors which necessitated the establishment of The Music Archives of Småland in 1991 in the city of Växjö. I wanted to know the importance of the local music tradition and the role of those people who worked to create an institution such as this. In order to do this I interviewed the chief collector of early folk music, Magnus Gustafsson, and made use of literary sources to devise questions and evaluate the results of the exercise. In this study I have made use of a model of a musical culture in a society, created by Lundberg and Ternhag, based on the theory of cultural fields by Pierre Bourdieu. According to this model, the stature of a musical culture gives different forms of musical expression certain roles, but these roles can be remodelled, reflecting perhaps political or ideological influence.

Aim: The purpose of this study is to increase the knowledge around the location?s importance when rent setting office premises. Furthermore, I want to get broader knowledge about the real estate market as a whole when since it is of current interest.Method: The study is performed with the aid of qualitative interviews on persons with experience of office premises in Stockholm city. Theoretical dates mainly have been gathered via literature and the Internet. Then I have put together the interviews in order so that I finally can analyze empiric with theory.Result & conclusions: The results that have been achieved with this essay are how the concept location has been used within the real estate sector, also how important long-term thinking is when letting of premises, not only office premises.Suggestions for future research: Future studies can increase my study with more interviews, with for example real-estate owners.

This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.

Syfte: Syftet med denna studie är att klarlägga hur de politiska partierna formulerar sitt budskap i tv-reklam inför valet till Sveriges riksdag 2010.Teoretiska perspektiv: I denna studie används teori om politisk kommunikation, reklam och marknadsföring. Metod: Tre olika metoder användes vid denna studie. Två typer av visuell analys: bildanalys och filmanalys samt en retorisk analys.Empiriskt material: Avsändarna av filmerna som granskats i denna studie är Moderaterna, Kristdemokraterna, Socialdemokraterna och Miljöpartiet.Resultat: De svenska politiska reklamfilmerna använder sig inte av personkampanjer, dvs. de egna politikerna framträder inte alls i filmerna annat än som speakerröster. Resultaten visar också att filmerna skiljer sig åt gällande musikval där Moderaterna och Kristdemokraterna använder sig av mer välkända låtar än de övriga partierna.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

The aim of this study is to review the commercial quail production for eggs and meat in the world. Another aim is to review the potential for increased production. Globally the quail production is very small, except in China where it is the second largest poultry industry. The production globally is small despite the quail's rapid growth, early sexual maturity and its high feed efficiency. The quail is also used as a laboratory animal and can be reared to be released in hunting areas.

Playsam in Kalmar AB are world famous for their design of the toys they sell. Together with their CEO Carl Zedig the goal was to find a new product for the company.  The process has far from been linear, I started off in one direction, got rejected, turned another way and we finally decided to create a rocking horse in a De Stijl style. At the same time taking consideration of the demands from Playsam and myself.Playsam?s products are archetypes of ordinary objects around us such as the car or the aeroplane. The company mainly produces its toys in wood and the stylized shape together with the blank painted surface has become a hallmark for them.De Stijl, the Dutch art movement containing artists, designers and architects such as Piet Mondrian, Theo van Doesburg and Gerrit Rietveld.

During the development of microwave based sensors such as radar target seekers, input signals are needed to verify the performance of the system. Therefore, a channel board has been developed by previous thesis projects at Saab Bofors Dynamics. It uses a technique called Digital Radio Frequency Memory (DRFM). The purpose of this board is to sample and digitally store radio frequency signals in order to reconstruct them after a certain delay.The aim of this thesis project was to use the channel board named above to construct a portable instrument for generation of stimuli signals. This assignment has been divided into two tasks: firstly, to construct and put together the hardware components and secondly, to implement a graphical user interface for the instrument.

The transformed municipality ? Economic and social growth in Örnsköldsvik 1997-2007Author: Kristina HanssonThis thesis focuses on the economic and social growth in the municipality of Örnsköldsvik. It is a single case study and the municipality is studied through economic theories concerning regional growth in the period of 1997-2007. The aim is to analyse whether these theories, such as Åke E. Anderssons and Ulf Strömquists K-society, and other more or less microeconomic assumptions, also are applicable in smaller local contexts.

Today 70 percent of the world's sand beaches are under recession due to erosion. The global warming may have the effect upon the sea level increasing and the erosion increasing on the sand beaches. To save these sand beaches, the erosion must be prevented. Coast erosion shelters like gabions and sea walls are functioning extremely well to protect the land behind the sand beach, but due to the wave reflections, created in front of these so called hard erosion shelters, the erosion of the front beach is accelerated. During the last decades, artificial sand supply (beach nourishment) has been the adopted praxis.