This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

Bakgrund: Facebook är ett socialt onlinenätverk som under sina levnadsår har ökat explosionsartat i popularitet. På Facebook sköter många användare stora delar av sina sociala relationer och delar med sig mycket av sig själva. Det finns inget tidigare socialt nätverk i stil med Facebook som har haft samma genomslagskraft hos internetanvändarna. I användandet skapas en digital identitet som lämnar spår på Facebook, även om en användare är död. Kring dessa kvalämnade digitala identiteter vill vi undersöka unga vuxnas syn. Syfte: Vårt syfte med denna uppsats är att ta reda på hur unga vuxna ser på sitt och andras användande av Facebook  kopplat till digitala spår och döden. Metod: Vi har valt att använda fokusgruppssamtal som metod för insamling av det empiriska materialet.

This report is the final step in the Bachelor of Science program in Building Construction Engineering, Department of Engineering Sciences, Uppsala University.The purpose of this study is to highlight the difficulties and possibilities that could involve the introduction of new energy efficient technologies and changing work around this technology. This study focuses on energy use at a construction site or other temporary workplace where so-called portacabins are in place to address the need for temporary facilities.The method for obtaining knowledge on the subject was mainly interviews with site managers working in Svevia AB's various activities. In conjunction with the interviews I visited construction sites and portacabins if it was possible.My most important suggestion to Svevia AB concerns a better organization in order to make poratacabins more efficient on energy and costs. The company should also evaluate and monitor the energy efficient portacabins that are in operation.Expected energy savings of new technology may not materialize if there are gaps in information, education, technical services and technical maintenance. It is very important to utilize the experiences of new technology.

Följande är en översikt över mitt kandidatarbete som jag arbetade med under våren 2009. Dokumentets första del beskriver projektets mål, uppbyggnad och slutresultat samt min arbetsprocess. I del II reflekterar jag över mitt arbete och vad jag har lärt mig. Till slut finns en ordlista där en del facktermer förklaras, samt några utdrag ur designdokumentet som var en del av mitt projekt..

 Saab Microwave Systems (SMW) is a business unit within Saab AB that manufactures and develops different types of radar- and sensor systems for naval, airborne and ground based forces as well as within the market for civil security. In addition to the manufacturing of radar and sensor systems they also provide different types of service concepts. The business unit has 50 years of experience within the area of developing radar systems and is considered to be one of the market leaders. When applying an assemble-to-order production strategy with products at this level of cost price the product lead-time is vital and becomes an important part of the strategy within marketing and sales. Within SMW there is a new department called Supply Management (SM) that provides the supply of incoming and outgoing material. Within SM there are four sub-departments working with activities such as planning, purchasing, receiving inspection, storage and distribution.

This essay will examine the seasonal word known as kigo ?? which mainly appears in the japanese haiku. The purpose is to offer a suggestion of how a systematic explanation of the semantic peculiarities of kigo could be conducted. The object of this semantic analysis is the kigo tsuki ? (moon).

On the behalf of the European commission suggestions were made on how to increase the usage of public transportation in cities in Europe. A suggestion on how to make public transportation more popular was to use more emotions when marketing public transportation. However, according to theory emotional marketing is best suited for products that have a more hedonic character which public transportation does not usually have. The aim of this report was to investigate if emotional marketing could have a more positive effect on the attitude toward public transportation than less emotional marketing. Ads for the metro in Stockholm were made and it was tested to what degree they conveyed positive emotions.

Today?s cell phones include more and more functionality, it is no longer uncommon to be able to connect to the Internet or take photos with the cell phone. In this thesis the question is if the cell phone users are interested in this new functionality. Are there people who are interested in a cell phone that in this thesis is called ?Basmobilen? (the entry level phone), which include the following functions; phone call, SMS, phone book, calling lists, clock and the possibility to change the call signal.

The equine hoof is often manipulated in purpose to achieve a better stride or to reduce the weight on damaged tissue. The living tissue in the hoof can?t store energy as glycogen and is therefore depending on a continuous supply of glucose for its energy production. The purpose of the study was to determine if wedging (i.e. elevating) the heel could influence the hooves glucose and lactate consumption/production. Five standardbred horses were trained to trot on a treadmill without getting physical or mentally tired.

This work is a study in how I as a designer can create the conditions for people to work, socializing and refreshments at one place. A place that encourages creativity, where I made a suggestion at a community table designed for Urban Deli?s new business. By visiting various similar sites I have identified what I think is important in an environment like this and then gave an answer to it in a visual form.A cafe-office will draw lots of different people. Which guests come here to work? Residents, freelancers, but also those who may want surrounded by a new creative work place and maybe leave their regular offices for a day at Urban Deli.

Bakgrund: Sverige har som m?l att bli v?rldens b?sta land inom E-h?lsa 2025. Det finns begr?nsad forskning kring arbetsterapeuters erfarenheter att arbeta med digitala patientm?ten. Digitala patientm?ten kr?ver digital kompetens och att arbetsterapeuter kontinuerligt f?ljer utvecklingen. ?r 2020 fick prim?rv?rden drastiskt g? fr?n en traditionell och fysisk v?rd till en mer digital v?rd n?r pandemin br?t ut.

Syftet med arbetet var att undersöka hur lärare och elever interagerar med varandra och hur det naturvetenskapliga innehållet presenteras och kommuniceras under en naturvetenskaplig lektion på gymnasiet. Studien ingår i det nordiska forskningsprojektet Explora som arbetar med naturvetenskaplig undervisning och som har tagit fram en kodbok för detta ändamål. Utgångspunkten är sociokulturellt lärande, där kommunikationen är viktig för lärandet, där lärande innebär att socialiseras in i en diskurs och att språket används olika i olika kontexter. Undersökningen var till största delen kvantitativ och deduktiv men med kvalitativa inslag. Kodboken användes som analysinstrument och därmed gjordes en slags innehållsanalys.

Kandidatarbetets syfte är att undersöka mötet mellan människa och medium genom att undersöka hur människor relaterar till och tolkar mötet med ett medium. Undersökningen tar sin utgångspunkt i flera tänkbara kunskapsfält, bland annat posthumanism, transhumanism, tolkningsvetenskap. Dessa kunskapsfält prövas sedan i en gestaltning för att avgöra om kunskapen är relevant i förhållande till vårt ärende..

Människan har genom tiderna använts sig av artefakter i form av verktyg och redskap. Detta för att kunna utföra arbeten mer effektivt. Genom dessa artefakter lagrar vi kunskap som förs vidare över generationer. Idag är artefakterna otroligt avancerade. Datorn är ett multifunktionsverktyg som erbjuder fakta och färdigheter för att utföra arbeten.