In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Today's global market means that raw materials are sought and bought from all over the world. This creates an higher demand for a well-functioning supply chain. In our thesis we have studied a large paper mill in northen Sweden which experiences issues with flow of raw material. Our aim has hence been to examine which aspects affect the flow of raw materials to the mill, and how these can be adressed using an IT-system. The question we sought to answer was; What factors are important to consider and how do these affect the ability of an IT-system which will support the flow of raw material at the paper mill? We have found that the problems are strongly connected to the low amount of information sharing between the mill and the suppliers.

The purpose of the project is to determine the impact of solar cells and electrical vehicles on the future electricity grid and distribution network. Future electricity grids will be affected differently than it does today. Therefore, it is important to determine the impacts so that the current electricity distribution system can be developed and redesign to achieve the future demand. In Sweden, government has changed rules and laws in order to make it easier for private sector to invest in renewable energy sources. Our project focused on the impact of the solar cells and electric vehicles on the low voltage electricity distribution.

Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.

The purpose of this study was to examine whether a L2 learner could correct or imitate structures of the language that they could not produce in written production defined by processability theori levels.The Informants had Arabic as their mother tongue. The study showed that the ability of correction developed slower than the capacity for imitation and the ability to written production. The ability of the correction developed by the duration of the stay. The result was a confirmation of theory formation in processability theory. Corrective elicitering could be developed into a useful diagnostic tool in the classroom and thus provide an education that followed a natural learning order according to processability theory by Pienemann.Keywords: processability theori, imitation, correction, written production.

There are different ways of developing a second language. The purpose of this qualitative study is to investigate whether and possibly how music, focused on singing, can improve the development of Swedish as a second language. Through interviews with three vocal teachers, from three different schools in Sweden, and observations of one of the vocal teachers, information about how they work and think about the subject has been collected. The vocal teachers teach groups of second language learners by singing songs made especially for second language learning. The vocal teachers consider singing beneficial in the development of the pronunciation and improvement of the prosody, which affects the students? capacity to sound like a native Swedish speaker.

A philanthropist needs long arms- An investigation on how to illustrate difficult wordsThe feeling of not understanding all the words that I read made me initiate the project of investigating the capacity of drawn images to increase the understanding of difficult words. I?ve been working with my own personal understanding and skills in illustration.My aim was to reflect on the function, composition and manner of my illustrations. I wanted the images to be clear enough to explain and function as a help for memorizing the words but also open enough to give them a new dimension. One of my conclutions is that my way of changing the original shape of a body in my drawings, by giving it new functions such as longer arms, helps me to explain the words clearer and deeper.

In this thesis some different modulation schemes for xDSL-techniques are compared. The investigated techniques are ADSL, G.lite, ADSL2, HDSL, SHDSL and VDSL. The modulation methods used are DMT, CAP and different versions of PAM. Several broadband techniques also use Trellis Coded Modulation (TCM) to increase the coding gain of the transmission. For each one of the different modulation methods the signal-to-noise ratio is calculated for generating a bit error rate probability of 10-7.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

Because of increasing demand of power on Malmbanan the capacity of the existing wires which supply the trains must be increased. This increases the stress on the existing poles and for this reason the system for supplying the loads along the railway is to be removed from the poles and be replaced by some other system. This thesis is a study on a two-level low voltage (1 kV and 0.4 kV) electrical system with the aim to investigate if it can be an alternative to the system used today taking into account the voltages, fault currents and costs.In this thesis the following tasks have been performed:? Gathering of data? Description of basic theory? Loadow and fault current calculations of the system with MATLAB? Life Cycle Cost estimate of the system? Analysis and conclusions from the resultsThe results show that the new system can be an alternative to replace today's system. The simulations and calculations show that the voltage drop is at an acceptable level and that the fault currents are large enough to supply a safe disconnection if a fault occurs at the far end of the system..

Title: Internal Communication Approach ? A study of the internal communication-channels of the ICA Administration. Background: The ICA Administration is in the process of generating an organizational change with the purpose of improving their external communication. The internal communication, on the other hand, has been put aside and is missing guidelines at the present.  Since the ICA Administration does not know how the staff uses the internal communication-channels they cannot optimize nor develop them. As the literature shows, it is important to choose the channel that is most appropriate for the type of information that it is meant to communicate. Choosing the wrong channel, or using it wrongly, can bring problems consisting of the staff experiencing to receive less information than needed in their daily work. Purpose: The purpose of this thesis is to explore and describe the internal communication between the employees of the ICA Administration from the existing communication-channels and their usage. Method: Through the initial interviews with the staff, the internal communication-channels of the ICA Administration were determined.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

The members of the OECD have agreed on giving aid assistance to developingcountries in a way of promoting their own capacity of handling the challengeof poverty and development. The members also cooperate and coordinate theiraid to recipient countries in the purpose of giving as effective assistance aspossible. The aid from these countries is often intended to human rights,democracy and has a humanitarian idea. This is the way from the OECDcountries. The Chinese way of giving aid mostly aimed at the industry of therecipient to promote the economic growth to lift the country out of poverty.The Chinese way do not aim or intend their aid at promoting human rights ordemocracy, often just industry and infrastructure.

In this study our aim is to display a series of possible mechanisms which operateswithin the regions and societies were child soldiers were frequently andextensively used in combat tasks. Our study is based on the assumption thattoday's peace-building strategies are inadequate to describe certain problemsfaced by many post-conflict countries, especially in Africa. We argue that largeformations of child soldiers will, if not properly and immediately addressed, causeserve and structural problems in society, gravely hampering growth andinstitutional capacity. The Issues of Post Traumatic Stress and societal insecuritybrought on by the use of child soldiers poses a serious threat to society as a whole.In this study we use Uganda as an illustrative case to describe the mechanisms atwork..