During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Estimation of the variation in the integrated hydraulic conductivity around the Tunåsen infiltration facility - An investigation of the effects of uncertainties in existing informationAlmost half of Sweden?s drinking water volume is produced from groundwater. The main fraction of this is extracted from eskers, some of which allow for very large extraction rates. Despite this, the groundwater volume is not sufficient in some areas. This has led to an extensive use of artificial recharge.In Uppsala, the total volume added through artificial recharge is divided between four infiltration facilities.

This paper aims to examine how children who have experienced violence against their mother experience their school and if the school somehow can compensate for the vulnerable situation of the children?s home situation. The data is an already collected material there interviews with abused children are done. The results presented consist of the previous research in the area where the empirical material analyzed from the developing ecological theory and based on children's different abilities to master life and then give an voice to the collected research. The results showed that if the violence in the family does not affect the child's sleep or the parents do not prioritize enough for the child to get the sleep he/she needs and that the child is not serious difficulty concentrating, it seems that children can use school to learn and enjoy this learning.

The purpose of this study is to look at the line extensions of the Swedish dairy company Skånemejerier. We have chosen to focus on how trends in ecological products and Functional Food influence the line extensions. The competition in the food sector have made it harder for companies to be seen in the market area and the companies have to make their brands more visible. That is one of the reasons why companies work with line extensions. The study is based on a qualitative approach because we wanted to come closer to our subject in order to establish a greater understanding for the case itself.

2013 a decision was made that all projects at the Swedish Transport Administration shoulduse BIM (Building Information Modeling) to some extent from 2015. BIM is an approachthat allows for streamlining of projects by the use of a 3D-model created in an early stage ofthe project. The 3D-model can carry information about the facility throughout its life cyclefrom planning to management. The use of a 3D-model can help the project to detect errors inearly stages of the project when it is easy and cheap to fix the error instead of finding theerror in the construction phase when it is costly and time consuming to fix it. 3D-models alsolead to improved communication both within the project groups and with the public.

Snö och permafrost är två interagerande komponenter i Kryosfären. Studien undersökersnödjupets representativitet vid marktemperaturmätningar under snötäcket (BTS) föridentifiering av permafrost i Tarfala, norra Sverige. Snödjupsmätningar har utfördes itvå korsande 20 m transekter i nordsydlig (NS) samt östvästlig (ÖV) riktning utifrån enBTS-punkt. Totalt har 37 BTS (snödjup > 80 cm) med tillhörande snödjupsmätningarregistrerats och analyserats. Snödjupet varierar både lokalt kring mätpunkten ochregionalt i mättransekter men är ändå ett representativt snödjup för en punkt.Representativa BTS, sett ur ett snödjupsperspektiv, bör registreras på platser medmåttlig snödjupsvariation som på platser med homogent markunderlag, vindskyddadeområden, lä bakom ryggar och sluttningar vinkelräta mot den dominerandevindriktningen.BTS provplatser bör också ta hänsyn till de mest förekommande klasserna avparametrarna altitud, sluttning och slutningsriktning för att erhålla representativa BTS.Detta baserat på jämförelse mellan två strategier för insamling av BTS genompermafrostmodellering mellan två dataset.

The importance of daylight for humans has been known for a rather long time. Applying this knowledge in the science of urban planning is not very common, at least not in Stockholm, Sweden. Living in a country far from the equator with great differences between daylight and darkness during the year, daylight gets even more important for our wellbeing. This study aims to highlight the subject of daylight planning and contribute to the discussion about how to include daylight in the process of urban planning. By critically observing a new built district in Stockholm and applying guidelines of how to use daylight planning, this paper shows how important it is to include daylight planning early in the process.

Trafikverket vill ta reda på hur de skaimplementera BIM (Building information modeling) som ett arbetssätt i sinorganisation vid projektering, byggande och förvaltning. Syftet med det härexamensarbetet är att ta reda på hur Trafikverket kommunicerar med BIM-modelleridag och hur man kan utvecklas.Det är få människor i anläggningsbranschen som idag har erfarenhet av att arbeta med BIM. Även i de projekt som jobbar med BIM idag så behövs det alltid en BIM-samordnare som håller i trådarna. För att få ett bra slutresultat så måste kommunikationen i ett projekt fungera bra. En förutsättning för detta är att alla inblandade parter har samma mål med projektet, t.ex.

The agriculture in Sweden today uses chemical substances to control vermin, weed and diseases. This usage shows through polluted subsoil water and trace elements in the food we eat. There?s a risk that additional symptoms will arise in the future. Our product Sha Jun, developed in 2006-2007, is an attempt to try and minimize the need of chemicals in the agriculture. The idea started with the attempt to minimize the usage of pesticides on the cropland.

The purpose of the thesis is to describe how environmental compensation is carried through when it comes to exploitation of Natura 2000. The thesis also relates to the three theories of planning synoptic, advocacy and transactive. Three cases of environmental compensation have been studied from three different countries where an exploitation of the Natura 2000 is done. Sweden, Germany and the Netherlands have all been working with environmental impact assessments as a demand to be able to carry through their projects. The projects concern the development of a railway track, an industry and a port which all have been approved by the EU-commission to carry on because of socioeconomic reasons.

This thesis was performed at Indusec ABin Stockholm. Indusec AB is a companythat develops security solutions.Together with the Police of Sweden theyhave gotten the assignment to develop anapplication based on one of theiralready existing product Inferno soundbarrier. This application is supposed tobe mounted on a ballistic shield thatthe police use, the application consistsof a speaker box (the sound barrier) anda trigger with wire. The trigger withwire is the part that will be addressedin this thesis. The application willthen be used as a tool to surprise atarget at various skirmishes.The project consists of three majorphases, pre-study, concept generationand modeling.

Biological diversity is one out of four dimensions, characterizing the subject of Biology ac-cording to the school curriculum. As a concept, biological diversity had its break through at the UN environmental conference in Rio de Janeiro in 1992, where the convention about bio-logical diversity, named CBD, was signed. According to the convention, almost all the na-tions of the world have engaged themselves to preserve the national diversity of species, in-cluding the diversity of genetics and ecological systems.This thesis focuses the biological diversity from the perspective of school books. The aim is to find out how the biological diversity is presented in biology books for students aged 12-15 years.In 1994, the current Swedish secondary and high school curriculum called LPO-94 was pre-sented. The biology books used in this study were published between 1994 and 2007, all of them exist in many editions and are published by three different publishers.The conclusion of the study is that all the biology books that were examined have reached different levels of the development in the field of biological diversity..

The intention with the study is to describe the home and life conditions for boys at the age range between 13 to 18 year, who has been under custody according to the § 2 LVU.The empiric is 21 real court cases, judged in Stockholm and to Stockholm counted surround-ings 2006, in which the range of the boys were representative.A text analyze method is used to execute the study. The study penetrates the life situation of the caregiver and how their situation affects the boy and the boys actions.The total conclusion of the study, based on an ecological evolution perspective, is that life-situation of the caregiver affects the boys and the boys actions.The boys are affected negatively by the situation of their caregivers, and according to the study, the boys have established own problems, like difficulties in school, criminality, or other psychological diagnoses. They are also often exposed to physical or psychological violence by the caregiver. Additionally the conclusion is that the caregiver neglect the boys in many other ways, prior themselves and their needs before the boys..

Rooted in Industrial Ecology (IE) theory, this report evaluates how urban agricultural concepts and techniques, can contribute to improved ecological sustainability within the inner city boundaries of Stockholm. An overarching literary study as well as an interview was carried out, resulting in a qualitative analysis followed by suggestions for practical implementations. A substantial convergence was found between the eco-restructuring objectives of IE and the principal motives for urban agriculture. Consequently, eco-restructuring objectives are found in varying degrees in the presented urban agricultural techniques. Industrial symbioses, permaculture and combinations of urban agricultural techniques are tools which are capable of corresponding adequately to the diversity of urban settings.

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.