AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Knowledge of customer needs is a key factor in companies? struggle to develop successful products. Several studies illustrate that the main reason for failure in product development is lack of customer understanding. Lately considerable changes have occurred. Large-scale mass production is continuously being replaced by customer orientation, especially in the high technological market.

Working Model of the Child Interview (WMCI) är en metod utformad för att bedöma och klassificera föräldrars förmåga till omvårdnad utifrån beskrivningar av förälderns subjektiva upplevelse av och relationen till sitt barn. Föräldrars inre representation av omvårdnad har visat samband med barnets förmåga att skapa en trygg anknytningsrelation. WMCI har visat stor användbarhet både i forskningssammanhang och i klinisk verksamhet men är tidigare inte prövad i Sverige. Syftet med denna pilotstudie är att pröva metodens användbarhet på en svensk population. Tretton föräldrar, sex pappor och sju mammor, som är förstagångsföräldrar till fullgångna och för tidigt födda barn har intervjuats med WMCI.

Fruit flies (Tephritidae) are serious pests that cause enormous losses for farmers in many countries. The frequent use of insecticides in controlling fruit flies in fruits and vegetable has not resulted in sustainable management of the pest. Problems associated with this complete reliance on chemical control are many residues of insecticides in crops, health problems for farmers, contamination of water and soil, insecticide resistance development and decrease in natural enemy populations. The implementation of control measures that do not imply an added burden to the environment and/or the farmers is urgent. More knowledge about the ecology of fruit flies is the basis for finding new and better ways to control this pest.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Energy awareness is growing among the Swedish population and a one­?to­?two-family dwelling can save energy. The purpose of this paper is to design a tool that helps these home owners reduce their energy costs.The paper develops a model that gives them an indication of how much energy they can save. For the majority of homeowners, the next step in the quest to reduce theirs is most likely an energy audit. Therefore, information to help home owners to get a good energy audit performed is included in the model.A prototype running the operating system iOS is created and validated against existing models, as well as an energy audit. .

The focus of this thesis is primarily in electronic construction and describes the design process for a microcontroller circuit board from concept development to prototyping. The client develops test fixtures for automated testing of products within the electronics industry and needs a new controller circuit for the test fixtures that can handle controls and basic testing. An investigation into the needs of such a system is conducted and a prototype printed circuit board assembly is manufactured.The prototype is developed with focus on protection against electrostatic discharges and overvoltage. Among the functions that are included are voltage measurements, communication interfaces and control of input and output currents. Firmware for the prototype is developed and configured to communicate with a PC through USB interface for control and collecting of measurements..

Syftet med studien är att undersöka vilken affärsmodell som born globals använder vid internationalisering och vilka faktorer som påverkar valet av modell. Studien har använt sig av en kvalitativ forskningsmetod och har genomförts som en fallstudie. Vidare utgörs studien av semistrukturerade intervjuer. Studien kommer fram till att born globals vid internationalisering har en affärsmodell som a?r freemium och att det resursbaserade synsättet samt bransch är viktiga bakomliggande faktorer till valet av affärsmodell. Faktorerna globalisering och entrepenören har mindre direkt påverkan medan nätverk endast har en begränsad påverkan i valet av affärsmodell för born globals vid internationalisering. .

This master thesis has been performed at Sectra Communications AB in Linköping where they manufacture electronic encryption devices. In cryptology it is essential that an eavesdropper cannot find the plain text. To assure that a system is safe, all devices are thoroughly examined so that they don?t emit any secret information, so called Compromising Emanations (CE). This is done by comparing the secret signal with measured signals on the screen of an oscilloscope, a process that is very time consuming and furthermore, the risk of missing compromising emanations is high.

Costs of maintenance on agriculture machines is something that many farmers has a low knowledge of, it can depend on low interest or that the farmer don?t have enough time. To make it easier for the farmers they can use many computer programs which are available on the market. In this program they can calculate their costs of maintaince on their agriculture machines, for example STANK and JTI machine calculation program. Most of this program is using Svensson (1987) costs model whish was made in Sweden in the middle of 80 decade in a large study.

My essay is concerned with intercultural leadership and practical knowledge. The essay is about ethical dilemmas and the diversity of issues we face constantly at the preschool. In my story I examine the different views of knowledge and the opportunities to lead people in an intercultural way, and how they relate to each other. I start by looking at the ethical ideas that form the basis for our actions and our view of knowledge. Then, I examine how the practical wisdom guides the ethical dilemmas that arise at the preschool.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

Abstract Title: Enabling Smart Research and Development through Knowledge Conversation Seminar date: 2005-06-08 Course: Master thesis in business administration, 10 Swedish credits (15 ECTS) Authors: Andreas Johnsson, Johan Rosendahl Advisors: Lars Bengtsson Key words: Knowledge management, Knowledge conversation, Research and development, Ba, Trelleborg Purpose: The purpose of the thesis is to create a model that shows how knowledge management aimed at research and development processes can be used and how the theoretical fields can be connected. Methodology: The thesis is based on abductive perspective where empirical and theoretical material has been mixed to create a foundation for the analysis. Theoretical perspectives: Theories concerning knowledge management and research and development have primarily been used. These have been complemented with material about team structures and incentive systems. Empirical foundation: The empirical material is based on semi structured, mostly qualitative interviews and strictly quantitative inquiries performed at Industrial Hose within the Trelleborg group.

AbstractThe concept project is today used in several contexts and has different meaning in different contexts. Lately, projects have been seen as a form of organization and more companies convert from traditional organizing to organizing in a project form. The purpose and focus of today?s project is not only to increase quality and competence development for management but also to integrate different actors in order to e.g. increase customer value.LänsTeknikCentrum AB (LTC) in Jönköping is running different projects in order to support companies in Jönköping County.