Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Denna rapport handlar om en användbarhetsutvärdering av synthesizern OP-1, utvecklad av företaget Teenage Engineering. Studien är kvalitativ och undersöker bara den omedelbara användarupplevelsen av produkten. Rapporten baseras på resultat från ett antal användbarhetstester, utförda på företaget i fråga. Användbarhetstesterna avser att undersöka hur en användare kan förstå hur OP-1:s kan användas och hur de kan förstår dess olika lägen och vidare på vilket sätt detta påverkar den initiala användarupplevelsen.Totalt nio av fjorton tillfrågade personer har ingått i användbarhetstesterna. Urvalsgruppen bestod av personer med tidigare, dock varierande mängd, erfarenhet av synthesizers.

Fast pyrolysis is a method for converting biomass into three energy rich products: char, gas and bio-oil, where the latter is most interesting.  Pyrolysis is an endothermic process where biomass is heated in an anaerobic environment and, with the right operating conditions, up to 80 %wt bio-oil can be extracted. Key parameters for fast pyrolysis are: stable reactor temperature (~500°C), short residue time for gas in the reactor (<2 s) and a very high heating rate for the biomass. Today there are several different process solutions for fast pyrolysis, where fluidized beds and rotating cones are most developed. Bio-oil has compared to fossil oil: lower heating value, low pH and also polymerizes with time. Because of this upgrading is desirable for increasing competitiveness.

It is not uncommon for math difficulties and reading difficulties to occur simultaneously. Despite this, math and reading difficulties are thought to have different cognitive profiles where math difficulties are linked to number sense; an innate ability to understand, approximate and manipulate both quantities and numerical information, whereas reading difficulties are linked to phonological ability; an innate ability to understand, create representations of and manipulate phonological information. A possible link between the difficulties is that phonological abilities also could affect mathematical ability. Support for this comes from studies where comorbid math and reading difficulties are associated with more severe difficulties in arithmetic ability compared to those with isolated math difficulties. The purpose of this study is to examine whether isolated math difficulties, isolated reading difficulties and comorbid math and reading difficulties can be linked to deficits in number sense, phonological ability or both of these, and whether comorbid math and reading difficulties differ in performance in mathematical tasks compared to isolated math difficulties for children in second grade.

The task was to design and manufacture a submersible displacement pump working with the wobble plate principle. The main task for the Wobble plate pump is to be used as a sewage pump for smaller households or dewatering pump in environments where small flows and high pressures are acquired. For these purposes ITT Flygt sell a screw pump, PC-Grinder 3068. The hydraulic part of the PC-Grinder is manufactured by a subcontractor. Therefore ITT Flygt wants to evaluate an alternative to their screwpump PC-Grinder, which can be entirely manufactured by them self.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

This thesis is about developing a design that provides improved vacuum seal between a lead coating and a plastic coating during plastic extrusion processes of cables. This report is a part of the course MSGC 17 for Bachelor Engineers in mechanical engineering.The work is performed at Nexans Norway AS in Halden where they have a production of high voltage cables for sea-, and offshore industry. A problem they face is that they do not get enough good seal at the attachment to the plastic extrusion machine. They want to achieve a vacuum between a lead coating on the cable and a plastic coating of the cable for plastic extrusion, which is something they do not achieve today. The thesis is thus to come up with a design that provides better sealing against the cable.The work involves a construction part with the phases of product development processes.

In this work I have tried to reconstruct the forest history within Särna-Idre forest common in northern Dalarna from the 19th century until present time. The Särna-Idre region has been an extensively used landscape for a long time. Pollen which indicates grazing has been found in samples orginating from the 10th century. Early travellers from the 18th and 19th centuries seem to have been passing trough a "used" landscape. Burned forests on naked ground are described as common. Also large areas are mentioned as undisturbed with lots of large trees, snags and dead wood.

The level of increased central government that we have experienced during the last decades in school, for the purpose of increasing equality and to adapt the Swedish school to a certain international standard, clearly shows that increased control scarcely leads to improvement.The aim of this paper is to examine whether teachers believe that national tests contribute to equivalent assessment and increased goal attainment. Furthermore the teachers? attitude towards and work with national tests is described. The paper is written from a school improvement perspective, where good examples from current research on what creates increased quality in school meaning increased goal attainment and equivalent assessment are related to research on school effectiveness and increased testing in schools. The study builds upon a quantitative survey among teachers in upper primary - and secondary school in a medium-sized municipality in Sweden.The result shows that the teachers have a somewhat more positive than negative attitude towards national tests, as a whole.

The purpose of the study was to identify and analyse the implications of client virtualisation in company environments. The study chose to focus on the aspects of the current hardware, license management, application management, maintenance work and the implications virtualization would have on these. The work in the study was chosen to limit itself to a Windows environment.The background to the study was due to a growing need to be more flexible and mobile in company environments and in collaboration with the University of Jönköping a problem description and the framing of questions was defined. The essay tooka qualitative initiative to comprehend the complexity of the problem at hand. The empirical data was collected from interviews, literature studies and laboratory work testing applications.

Syfte: Syftet med uppsatsen är att undersöka och analysera om det finns något samband mellan företags lönsamhet och dess kapitalstruktur, storlek eller branschtillhörigheten. Detta innebär att en empirisk studie kommer att ske på soliditet, omsättning samt branschtillhörigheten för att se hur och om det finns något samband mellan lönsamheten och dessa tre faktorer. Vidare är syftet även att undersöka om det kan finnas något samband mellan företags lönsamhet och företags standardavvikelse på räntabilitet.Metod: Undersökningen är en empirisk studie med en deduktiv kvantitativ och kvalitativ ansats. Empirin undersöks med olika statistiska metoder såsom regressionsanalys och korrelationsberäkning.Teori: Uppsatsen har utgått från teorier gällande kapitalstruktur och lönsamhet. Nyckeltalen som används från dessa teorier är soliditet respektive räntabilitet på eget kapital.Empiri: Data från de 20 största börsnoterade företagen på Stockholmsbörsen har samlats in från företagens årsredovisningar 2003-2007.

An excessive input of nutrients to lakes and other water bodies has created a problem with eutrophication in Sweden. Untreated, or partially treated, domestic sewage is a major source for discharge of phosphorus (P), which is the nutrient most frequently responsible for eutrophication of most fresh waters and the Baltic Sea. The waste water can be cleaned by filter materials, which have a high P-retention ability and which after saturation may be used as fertilizers. Four potentially suitable filter materials were tested in batch- and column experiments in this study. In the batch experiments, the following materials were shaken with waste water in time series ranging from 5 seconds to 60 minutes: coarse (1-4 mm) and fine (0-2 mm) Polonite® (heated bedrock from Poland); Filtralite® (light expanded clay aggregates with limestone added before burning); water cooled blast furnace slag (BF-slag) and BF-slag mixed with 10% burned limestone.

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

In 1999 the Swedish Parliament decided about 15 environmental goals aimed to be achieved in time for the next generation. For example physical social planning must be based on programs and strategies how cultural-historical values has been attended, so called programs of cultural heritage. By law the Swedish municipalities are responsible for reaching these goals by creating program of cultural heritage. But only a few of the municipalities have these programs, meaning that many municipalities need to create programs of cultural heritage in the next five years.The aim of this report is to present a model of analysis on programs of cultural heritage in municipalities for preservation and development of cultural environments. By testing the model on the municipalities of Osby and Tomelilla methods on how to create a new program of cultural heritage or how to complete existing documents are formulated.One of the conclusions is that one document, program of cultural heritage, functions as landscape analysis, model of cultural valuation and strategy of developing cultural values.

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.