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.

This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

The purpose of this thesis has been todesign an electric circuit that measurestemperature in three different ways. Asoftware was also designed to record andanalyse the measurments. The result of thecircuit was a PCB with inputs for 42sensors of both surface and non-surfacemeasurments. These all have a maximumerror of ±3°C..

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

The aim of the study is to examine how different factors,such as views on how knowledge is produced and howlearning takes place, effect the way an academic librarymanages space. This is done by looking into how a specificlibrary, namely Library & Learning Resources (LLR) at theUniversity of Borås, by re-planning the building?s structure,design and functions, can support the students? differentstudying habits. The analysis is performed by using a theoreticalperspective built by a model first created by thearchitect Daniel Koch. The model is designed to look uponhow space produces meaning and knowledge.

The purpose of this thesis work was to develop an automatic fault detection system for surveillance of bearing temperature in hydropower turbines. The parameters used except the bearing temperature were cooling water temperature and cooling water flow. A simple static model based on data sampled every minute was developed to estimate the bearing temperature. Then a detector for detection of change in bearing temperature based on the CUSUM-algorithm was designed. Since the amount of data was very small the developed model was too uncertain to be used in a working system.The designed fault detection system showed to work well for the available data.

Internet is the future and VoIP (Voice over Internet Protocol) is growing in use. Companies are starting to realise the benefits with VoIP. Skype is the number one soft phone on the market but it doesn't satisfy the needs of companies (e.g. transfer calls, redirects calls and so forth) and leaves therefore a gap. The purpose of this master thesis is to provide Objektor AB (thesis initiator) with tips on how to design a usable soft phone that they know is based on relevant human computer interaction research.The method used in the thesis has been iterative development.

The purpose of this study is to investigate childrens possibilities to retrieve information by searching in searching engines designed for children. Two such search engines are examined: Yahooligans and Kids Click, both of which index pages in English only. I have compared Yahooligans with its equivalence for adults; Yahoo, by evaluating the retrieval effectiveness. Some functions in Kids Click and in Yahooligan are investigated. Seven class room studies are described in the prior research chapter.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The functionalism started in southern Europe after world war one and got its breakthrough in Sweden with the Stockholm Exhibition in 1930. Poverty caused many people living in overcrowded conditions which the functionalists wanted to change by using less expensive materials and giving healthier living conditions to the people. The industrialization brought new materials and working methods which made this possible. The Swedish functional style is recognised by its light plaster facing and nearly horizontal roofs. Also the garden design of that time was influenced by the functionalistic ideas. The garden was now introduced as a pleasure garden for not only the rich but for everyone.

A Large part of the education provided at colleges and universities of today requires for thestudent to be more independent in their studies. This demands that the physical space,where the students choose to study, is designed in a way that can encourage and supportlearning. It seems as though that many of the learning spaces of today don?t always meetthe students? needs. The university library at the University of Umeå is currently planningto design new learning spaces for the students.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.