The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

The civilization has taken a step from the industry society to a service oriented culturewhere the physical differences between different products have decreased in value for the customers. The differentiation is more about senses, esthetical symbols and design. Modern economy is more and more focused on consuming and produce dreams and lifestyles. Maybe are we ready to face a new era; the society of experiences?Can the trend that is striving towards experiences really be adapted to all markets? This question started our quest to see how the real-estate market would be able to be adapted to this new economy.

Water hardness indicates the concentration of calcium and magnesium ions in water. Water with high concentrations of these ions is described as hard water and water with low concentrations is described as soft water. Water that is too hard or too soft can lead to technical and economical problems. In collaboration with Midvatten AB, groundwater hardness in the Badelunda esker between Leksand and Avesta has been mapped, and an attempt has been made to explain the variations. For this purpose, different GIS programs, such as ArcView, ArcInfo, IDIRISI, and one geochemical modelling program, PHREEQC, has been used.

This report examines some common or otherwise interestingnon-cryptographic hash functions with respect to the number of collisions when used in hash tables for different types of hashkeys. The report answers which of the examined hash functions can be seen as the best performing for the chosen hashkeys. To compare the different hash functions, an experiment which studies avalanche effect behaviour is carried out. The experiments also calculate the fraction of colliding hashkeys, and the distribution of hashkeys in hash tables is studied using Karl Pearson?schi-squared test.

Denna rapport visar härledning och tillämpning av en ny metod som skall användas för att dimensionera konvektorer. Dessa konvektorer dimensioneras enbart för att motverka kallraset längs stora fönster. Detta skall uppnås genom den naturliga konvektionen som luften går igenom, vilket i sin tur är orsakad av en konvektor placerad under ett fönster. I dagens samhälle sker konvektorsdimensionering enbart för att ersätta transmission och ventilationsförluster, ingen hänsyn tas till kallras. Tidigare arbeten kring luftströmmingar, flänsar, naturlig konvektion och Nusselts beräkningar har studerats.

Feed intake in dairy cows is regulated by a variety of factors influencing hunger and satiety. One of the regulation systems includes the short chain fatty acids produced during feed degradation in the rumen. Starch can be digested either in the rumen where short chain fatty acids are produced or in the small intestine where glucose is the end product. Since glucose does not have the same effect on satiety that short chain fatty acids have, the site of starch digestion might be an important factor that affects feed intake and milk production. The aim of this study was to investigate the effects of site of starch digestion on feeding behaviour (feed intake, consumption time, and eating frequency) and milk production. Because feeding behaviour is closely connected to the cows? environment, the study also included observations of behaviour. Three different feed rations were compared.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

In this study I have brought up what pupils within vocational training, with focus on upper-secondary school have apprehended about the course ?Projektarbete 100 p? (Project job 100 point). In my analysis I interviewed twelve pupils from upper-secondary school who had 20 % or more truancy during their three years of studying in upper-secondary school and achieved a result to these pupils had problems with absenteeism then primary school. The pupils agreed about the school?s existence but they need schools of practical type.

Syftet med examensarbetet är att ta fram en modell för torsionssvängningar i systemet vevaxel, motortransmission och kamaxeln på SCANIA's 12 liters dieselmotor DC1201. Det höga gastrycket och injektortrycket på SCANIA's dieselmotorer ger upphov till stora moment på både vevaxeln och kamaxeln. Dessa moment varierar kraftigt med tiden och skapar torsionssvängningar hos de båda axlarna samt hos motortransmissionen. Modellen som presenteras är linjär och av frekvens respons typ, den beskriver förloppet i fortvarighet. Axlarna och transmissionen är diskretiserade med totalt 37 frihetsgrader.

SVT is Sweden?s largest TV-network and broadcasts more then 22 000 hours of TV each year. SVT is a public service company where the basic idea is to reflect the world from different perspectives and news is very important for providing neutral and versatile information in a variety of areas. An important part of the flow of information is to continuously receive reports from all corners of the world around the clock. This places very high demands on the technology used and it is important that it function and develops to meet current and future growing needs.

ABSTRACT. Introduction: Human Immunodeficiency Virus (HIV) is a retrovirus which occurs worldwide and spreads between humans mainly through sex, from mother to child, blood and blood products and between injecting drug users. After been infected with HIV for a couple of years the final stage of the infection progress into Acquired Immune Deficiency Syndrome (AIDS), and there is no cure or vaccine, only medication that delays the development of the disease. Objective: The aim of this thesis is to examine the preventive work against HIV in Sweden, the groups at risk for getting infected and to highlight sexual attitudes and behaviours among adolescents and young adults. Method: A literature based study method was used and the material is based on scientific articles and reports from active actors within the field of HIV prevention.

Zakrisdal and the west coast region of Karlstad was at one time a protected area where the ammunition factory AmF Zakrisdal 1941-1994 was situated. This factory manufactured explosives for the Swedish armed forces and for export. In this context it is an interesting paradox that the production of ammunition, mines and armorpiercing grenades for more than 50 years has preserved the environment surrounding the factory.The factory is now gone and the production is moved to Karlskoga. Plans are being made to build housing for 3-4000 residents and other enterprises within the area. The area now stands before yet another change, most likely the most profound to date.The inspiration for this work comes from the economic historic Jan Jörnmark.

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.