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 problem presented in this report is that of finding a method to calculate the lift force from a single-element airfoil of arbitrary shape. A number of restrictions are used in order to simplify calculations while retaining reasonable accuracy. The problem is solved for the two-dimensional case only and no finite-wing effects are taken into account. Furthermore, inviscid and incompressible flow is assumed. The method used to solve the problem is the vortex panel method, with vortex singularities distributed over simplified airfoil geometry.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).

I den här uppsatsen redogör jag för mitt arbete som C-foto på långfilmen Äta, Sova, Dö där jag jobbade i två månader under våren 2011. Man får följa min väg från förberedelserna jag gjorde inför filmen och mina tidigare erfarenheter i området, till hur det gick för mig på inspelningen. Jag beskriver även min undersökning av idéarbete och produktionsprocesser inom långfilmen ur mitt perspektiv. Jag visar två olika sätt man kan arbeta med idéarbete på film utifrån intervjuerna jag gjorde med regissören Gabriela Pichler för Äta, sova, dö och filmregissören Johan Lundborg på hans film Isolerad. Skildringar gör jag också via intervjuerna jag hade med produktionsbolaget AFOS och teaterregissören Kent R Andersson mot hur idéarbete fungerar under reklamproduktioner och teater.

A new shipyard on the island of Beckholmen consisting of a new ship hall and complementary workshops. The program is extended with rentable industrial space for other smaller companies to take advantage of synergies with the yard and to create an active maritime cluster around Beckholmen. By building a marina and a port at the northern shoreline of the island the shipyard can expand their potential customers to non-commercial and larger recreational boats that are becoming increasingly common in Skärgården. The port is also supplemented with a combined naval fuel station, harbor office and a small café. The boat traffic in the region gets a additional stop at the end of the port and act as an additional gateway to Djurgården. Several small retail spaces with direct access to the water is created along the promenade between the port and Djurgården. The shipyard gets a modern and efficient industry building, while the island is made available to the public again, and Beckholmen will hopefully take an equal place in the city's consciousness as it does visually in the inlet to Stockholm..

I Sverige finns ca 1,2 miljoner hektar skog som bedöms ha omedelbart röjningsbehov. Skog där röjningen uteblir eller är svag kan komma att klassas som konfliktbestånd. I konfliktbestånd är stammarna många och diameterspridningen stor och dessa kan då behövas underröjas innan gallring. I denna studie jämfördes produktionen, kostnaderna och intäkterna från fyra olika underröjningsbehandlingar, oröjd, siktröjt, röjt allt upp till 5 cm i brösthöjd och röjt allt upp till 7 cm i brösthöjd. Behandlingen oröjd gav det bästa nettot och sämst hade upp till 5 cm efter gallring och uttransport av virke.

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.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The aim of this master thesis was to create a dynamic model for the processes in a solid fuel boiler of the moving grate type. Another aim with the model was to keep it as simple as possible but still able to catch the dynamics of the processes in the bedplate of the boiler. The creation of the model had its origin from drying and combustion equations used in earlier modeling work of boilers. The represented model has been used to simulate different kinds of disturbances in a boiler and different ways to control the boiler. These tests show that controlling a number of parameters in the bed of the boiler is an effective way to keep the grate stable during disturbances.

Three-dimensional computer graphics enjoys a wide range of applications of which games and movies are only few examples. By incorporating three-dimensional computer graphics in to a simulator the simulator is able to provide the operator with visual feedback during a simulation. Simulators come in many different flavors where flight and radar simulators are two types in which three-dimensional rendering of large terrains constitutes a central component.Ericsson Microwave Systems (EMW) in Skövde is searching for an algorithm that (a) can handle terrain data that is larger than physical memory and (b) has an adjustable error metric that can be used to reduce terrain detail level if an increase in load on other critical parts of the system is observed. The aim of this paper is to identify and evaluate existing algorithms for terrain rendering in order to find those that meet EMW: s requirements. The objectives are to (i) perform a literature survey over existing algorithms, (ii) implement these algorithms and (iii) develop a test environment in which these algorithms can be evaluated form a performance perspective.The literature survey revealed that the algorithm developed by Lindstrom and Pascucci (2001) is the only algorithm of those examined that succeeded to fulfill the requirements without modifications or extra software.

Denna C-uppsats undersöker om tittarens attityder till marknadsföring på webb-TV kan förändras av en interaktiv tjänst som ger möjligheten att välja de reklamfilmer som ska presenteras. För att skaffa information använde vi oss av en empirisk studie som involverade fokusgruppsintervjuer med erfarna deltagare. Studien är därför baserad på respondenternas tidigare kunskap av webb-TV för att kunna jämföra dessa mot den nya experimentella implementerade tjänsten. Efter studien har vi funnit att attitydförändringar verkar har inträffat: Majoriteten av tittarna tycker att en valbar reklamtjänst skulle öka tittarupplevelsen till det bättre. Dock tycker en minoritet att valet leder till ett ytterligare moment som bedöms vara för tidskrävande..

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.