IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The Swedish government have a goal that wind turbines shall produce 30 TWh by the year 2020, compared to about 3,5 TWh produced in Sweden during 2010. To minimize the disturbance that wind turbines create the Swedish Environmental Protection Agency has stated a guideline value that noise from wind turbines at nearby residents shouldn?t exceed 40 dBA, at 8 m/s wind speed. With advanced calculation models, like Nord 2000, the emitted sound from future wind turbines can be calculated at an early stage to optimize the power production without exceeding the 40 dBA. When the turbines have been built there is a need to verify that they really are within the guideline.

This paper will discuss the proposed reintroducing of a final degree in upper secondary school. In a public government inquiry that was released in March 2008 a proposal about reintroducing a final degree in upper secondary school was presented. A final degree has not been a part of the upper secondary school science 1968. Why was the system with a final degree abounded and why do the government want to reintroduce it?Research in pedagogy has through the years presented numbers of theories about assessment.

This essay describes a single case self-study of a music composer in order to track the compositional process in real time. In the study the subject and the researcher are the same person. The study builds on previous empirical studies that have used methodological approaches such as analysis of computer-based digital data collection, verbal protocol and video observations. It deals with issues of the compositional process related to for example time consumption, number of artistic decisions, the different roles and skills of a music composer, and methods of research in the musical composition process. During three shifts the researcher worked as a music composer dealing with the issue of converting an audio sketch of a composition into a representative finished audio product.

Titel: Kommunicera rätt! ? En studie om kommunikation mellan systemutvecklare med kundkontakt och kund. Författare: Peter Johansson Oskar Hanson Handledare: Johanna Törnquist Examinator: Guohua Bai Problemområde: Anledningen till detta examensarbete är att problem som kan uppstå vid systemutvecklingsprojekt vanligtvis har sin grund i kommunikationen mellan systemutvecklare med kundkontakt och dess kunder. Exempelvis hör en systemutvecklingsgrupp och ett bageri till två vitt skilda yrkesområden och därmed pratar de ?olika språk?, vidare kan det skapas semantiskt brus i kommunikationskanalen som i slutändan kan leda till en felaktig kravspecifikation och de verkliga förändringsbehoven förblir oupptäckta. Hypotes: Examensarbetet baseras på hypotesen: ?Semantiskt brus[1] i kommunikationskanalen[2], otillräcklig negativ feedback[3] från sändare[4] och mottagare[5] och svårighet att hitta rätt nivå på samtalet med hjälp av kodning[6] och avkodning[7] ger upphov till en felaktig bild av kundens verkliga förändringsbehov[8] .? Slutsats: Alla delar ur Shannons kommunikationsmodell tillsammans med cybernetikens negativa feedback påverkar resultatet vid framtagande av kravspecifikation. Delar som både teori och respondenter tar upp är att som konsult måste denne ?kunna tala kundens språk?, hitta rätt nivå på samtalet, ge och ta negativ feedback samt undvika semantiskt brus i kommunikationskanalen.

Människans näringar och kulturer har orsakat landskapsförändringar som på många håll i världen lett till flera ekologiska konsekvenser som erosion liksom övergödning av vattendrag och hav. Skogsbruk såväl som jordbruk har därutöver resulterat i stora utarmningar av den biologiska mångfalden på jorden. Sedan en tid har jordbrukets negativa konsekvenser fått alltmer uppmärksamhet inom bland annat politik, forskning och näringsliv, varav somliga människor aktivt försökt stoppa det negativa händelseförloppet som manifesterat många av världens odlingslandskap. Diskussioner som innefattar ekosystemet och dess så kallade tjänster för människans såväl som andra organismers överlevnad och välbefinnande erhåller därutöver mer och mer fokus i strävan mot miljövänligare alternativ för storskalig odling. I sökandet efter mer ekologiskt sunda odlingssystem har intresset igen väckts för agroforestrysystem, som kombinerar vedartade växter med vanligt förekommande grödor. Etableringen av lähäckar på respektive intill odlingarealer i Skåne kan bidra med flertalet ekosysystemtjänster vilka bevisats stoppa ex.

This master thesis is made of two parts. The first part concerns the method and results ofdesigning a motion control system for a piece of research-equipment called BIRGIT. Theequipment is made to be used for research on eyemovements. In the second part, a computermodel of a part of the balance organ in the inner-ear is developed. The work has been done atthe Bernadotte laboratory at S:t Erik Eye Hospital.The equipment the control system is made for is a so-called rotationchair.

n this dissertation a comparison of two evolutionary methods for evolving ANNs for robot control is made. The methods compared are SANE with enforced sub-population and delta-coding, and marker-based encoding. In an attempt to speed up evolution, marker-based encoding is extended with delta-coding. The task selected for comparison is the hunter-prey task. This task requires the robot controller to posess some form of memory as the prey can move out of sensor range.

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

This is an empirical cross-sectional study with the aim to examine the patient?s comprehension about their quality of life within two to seven years after their stem-cell transplantation with reference to physical, social, emotional, psychological and functional wellbeing and to investigate if the patient groups have disease specific problems. Differences in quality of life between men and women and also between allogeneic and stem cell transplantation with an unrelated donor (URD) were studied. The measurement Functional Assessment of Cancer Therapy (FACT) and the bone marrow transplant subscale (BMT) is a 49 item, valid and reliable measure that was used. The questionnaire was answered by 43 of 47 patients (91%).There is a significant difference between men and women in physical, social and functional wellbeing.

This thesis has been carried out at the Building and Civil Engineering Programme at Chalmers University of Technology in cooperation with NCC Technology. The study aims to investigate the optimal design of a library of standardized structural solutions for in-house multi-family buildings and what benefits it brings. Today NCC use technology platforms to improve efficiency and simplify the construction process. The platforms provide the constructors guidelines on how construction details should look like, but the details are not complete. NCC Technology started in the spring of 2013 a project to investigate what benefits there are to create a library of standardized structural solutions for the constructors, with more detailed solutions than in the platforms.

Detta examensarbete reder ut arbetsprinciperna för olika typer av hårddiskskrivskydd; hårdvaruskrivskydd, mjukvaruskrivskydd, hybridskrivskydd och bygelskrivskydd. Slutsatsen av utredningen är att endast hårdvaruskrivskydd Detta examensarbete reder ut arbetsprinciperna för olika typer av hårddiskskrivskydd; hårdvaruskrivskydd, mjukvaruskrivskydd, hybridskrivskydd och bygelskrivskydd. Slutsatsen av utredningen är att endast hårdvaruskrivskydd bedöms ha tillräckligt pålitliga skyddsprinciper, vilket motiveras av dess oberoende från både hårdvara och operativsystem. Vidare undersöks hårdvaruskrivskyddet Image MASSter(TM) Drive Lock från Intelligent Computer Solutions (ICS). Några egentliga slutsatser gick inte dra av kretskonstruktionen, bortsett från att den är uppbyggd kring en FPGA (Xilinx Spartan-II, XC2S15) med tillhörande PROM (XC17S15APC).

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

The web sites of Swedish public libraries display a high level of heterogeneity when it comes to design and graphical user interface. The thesis is based on the opinion that the visuals of a public library web site have implications for the user as well as for the library. The design of the graphical user interface influences the attention of the user and his/her ability to absorb information. Furthermore, there is a connection between the visuals and the users opinion about the credibility of the content of the web site, as well as of the organisation itself. The research question is: Which factors may have an impact on the design of the graphical user interfaces of a public library web site? The purpose is to create an understanding for these factors and emphasize them.