Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This master?s thesis was performed during the fall of 2006 at Cloetta Fazer AB in Ljungsbro. Cloetta Fazer is the market leader in Scandinavia of manufacturing confectionary and chocolates. The purpose of the project has been to identify causes that impact the quantity of waste in production as well as a cost/benefit analysis of the solutions that can reduce the problem of production waste.The work includes four production lines that are individually designed depending on what kind of product that are produced on the line. By using qualitative and quantitative methods such as focus groups, interviews and observations data has been collected.

City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers.

The use of spread spectrum signals has increased dramatically in military applications. Finding methods for detecting and positioning of these signals have become interesting research areas for signal intelligence purposes. One method is to measure the time difference of arrival (TDOA) that occurs when two receivers are synchronous and spatially separated. Based on the TDOA-technique an audio-demonstrator has been developed and implemented. This report describes the theory for how sound received in microphones can be used to extract information about the transmitter?s position from the measured time difference.

The Annexin-V/propidium iodide (AV/PI) assay detects early membrane changes in spermatozoa and viability using flow cytometry. It is an objective method that evaluates a much larger number of single spermatozoa compared with the usual estimation of motility, the most commonly used method for routine sperm evaluation. In the present study four ejaculates from four stallions were used in a split-sample design to investigate whether and how the number of intact spermatozoa is affected over time and after incubation at different temperatures, either those recorded during shipment of stallion semen for AI (9 or 5°C) or room temperature (20°C). The Annexin-V results did not reflect the motility results that were monitored in parallel. While motility decreased over time, the number of spermatozoa with intact membranes (viable) remained unchanged for at least 21 hours following a short period of initial instability.

?Nästa generations ryggskydd? är ett examensarbete vid Innovations- och designingenjörsprogrammet på Karlstads Universitet. Uppdragsgivaren är Stefan Ytterborn på POC Sweden i Stockholm.POC är ett företag som satsar på att utveckla ny och effektiv skyddsutrustning till alpinskidåkare för att förhindra allvarliga skador. Då utrustningen och åkstilen ständigt blir mer extrem måste även skyddsutrustningen utvecklas för att ge så bra och smidigt skydd som möjligt.Uppdraget har gått ut på att ta fram en produkt eller metod som skyddar ryggen vid alpin skidåkning. Denna problemformulering har varit väldigt öppen och gett en hel del spelrum vid idégenerering och produktframtagning.Examensarbetet resulterade i en produkt som skyddar ryggen mot den nuförtiden mer frekventa skadeformen, kompressionsskador.

?Nästa generations ryggskydd? är ett examensarbete vid Innovations- och designingenjörsprogrammet på Karlstads Universitet. Uppdragsgivaren är Stefan Ytterborn på POC Sweden i Stockholm.POC är ett företag som satsar på att utveckla ny och effektiv skyddsutrustning till alpinskidåkare för att förhindra allvarliga skador. Då utrustningen och åkstilen ständigt blir mer extrem måste även skyddsutrustningen utvecklas för att ge så bra och smidigt skydd som möjligt.Uppdraget har gått ut på att ta fram en produkt eller metod som skyddar ryggen vid alpin skidåkning. Denna problemformulering har varit väldigt öppen och gett en hel del spelrum vid idégenerering och produktframtagning.Examensarbetet resulterade i en produkt som skyddar ryggen mot den nuförtiden mer frekventa skadeformen, kompressionsskador.

With increasing traffic congestion problems in bigger cities, it is becoming more and more important to provide the traveller with correct information about all transport alternatives. When doing that, the traveller gets the opportunity to make the best decision based on the current traffic situation. Instead of traditional travel planners, where public and private transport modes are presented separately, the co-modal travel planner offers a combination. In order to make the comparison correct and fair, the travel times have to be estimated realistically and on equal basis. This master thesis focuses on how to estimate travel times in the city of Stockholm for journeys by cars, public transport, bicycles and also for walking.An investigation of the available data on maps and travel times shows where the currently used methods are lacking.

This thesis work is a 30hp D-level assignment in design as a co-operation between MälardalenUniversity and Scania CV AB in Södertälje. The purpose was to develope a close fitted catwalk.The market has seen an increasing value for these types of applications and have the ambition to keep up with the rest of the competitors. The catwalks of todays standards shall be estetical attractive, have a non slippery surface and be costefficient.While working with this project I have spent a lot of time with the concept proposals and with the evaluation of the concepts, resulting in a final CAD model and a approximation of the cost estimate. The new catwalk fulfils all the new recommendations and rules as sharp edges, ADR, the height of the stepup and a non slippery surface with built in drainage..

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

Background: Many cancer patients who get bone metastases live longer thanks to the successful research and development of medicines during recent years. Many studies show general health benefits from physical activity. For patients with bone metastases the possibility of physical activity perhaps should limit? Nurses at oncological units are often in lifelong contact with this group of patients. It´s therefore important to have knowledge about the bone metastases and how it influence the patient´s possibility of performing physical activity in order to support and encourage the patient to safely physical activity.Aim: To describe the patient´s possibility of physical activity with metastases to the bone.Method: A literature study.Results: The extension of the bone metastases shall be verified through X-ray.

Syftet med det här examensarbetet är att undersöka om det är möjligt att överföra hallbyggnadsteknik till produktion av småhus för att sänka produktionskostnaderna. Studien visar att hallbyggnadsteknik enkelt går att överföra till en villa. Dessutom blir det billigare att bygga klimatskalet med vårt byggsystem jämfört med ett traditionellt prefabricerat småhus. Genom detta system kan den totala byggkostnaden för villan i jämförelsen sänkas med 3-10 % beroende på vilket fasadmaterial som väljs..

This report is a bachelor's thesis of two students from the Energy and Environment degree at KTH Stockholm. Grinda is an island situated Stockholm archipelago. Skärgårdsstiftelsen is landowners and manages the area. Grinda Wärdshus, a guest house located in the island, currently uses an oil-fired boiler as a heating system. The aim of this thesis is to investigate whether wood chips or pellets is, from a sustainability standpoint, a suitable heating method for the guest house.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.