AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This masters thesis concerns a modeling project performed at Volvo Technology in Gothenburg, Sweden. The main purpose of the project has been to develop a physical model of the climate in construction vehicles that later on can be used in the development of an electronic climate controller. The focus of the work has been on one type of wheel loader and one type of excavator. The temperature inside the compartment has been set equal to the notion climate. With physical theories about air flow and heat transfer in respect, relations between the components in the climate unit and the compartment has been calculated.

Booth for operational planning of harvesting and for long term planning, data is today collected manually. Intensive objective field inventories are usually too expensive. To enhance optimisation of timber flow from forest to industry Moore efficient methods for measuring tree stems of standing trees are needed. The performance of terrestrial laser scanners have improved and these could possibly be used within forestry in the future. The objective of this study was to validate how a terrestrial laser scanner could be used to measure stem diameter, and to test how the errors depend on distance from the scanner and tree species. Two plots (one pine and one spruce) were used for this study.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

SammanfattningHur går en organisation från att vara informationsrik till att bli insiktsfull - och hur tar man bästa beslut utifrån denna insikt? Det strömmar otroligt stora mängder data genom produktion- och tillverkningssystem. Företag saknar ofta kunskap kring hur denna information skall användas. Data mining är de verktyg som kan användas för att ta reda på den informationen. Genom att upptäcka mönster och relationer i stora mängder data har Data mining gjort det möjligt att finna den kunskap man tidigare inte trodde fanns.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

Today?s society is very focused around technology and something that is very popular is the usage of mobile devices such as Smartphones or Tablet computers. One of the reasons why these devices are so popular, is because of the large amounts of services or ?apps? that they can provide for the user. They can do a lot of things that makes everyday living easier for the users.The focus of this study is to find out what kinds of mobile services the users of these devices are expecting and/or wishes to see in the future and what is required to be able to develop and use these services in a good way.We started of the study by searching for earlier studies on the same or similar subjects.

The pathogenic fungus Rhizoctonia solani causes major economic losses for potato producers in Sweden. The producers, as well as advisors, have reported possible increases in severity of R. solani when free-living plant parasitic nematodes are present and active. There are several examples in the literature of interactions between pathogens where one, or both species, support or increase the damage made by the other organism. These complexes are important to investigate and to be able to forecast, since even low incidences of fungi or nematodes may result in an interaction of significance.

The purpose of this work has been to explore what ecosystem services a small green area in an urban environment can offer and whether specific trees can be used to maximize regulatory ecosystem services in a cultural-historical environment. Additionally, it investigates whether there is any difference in ecosystem services depending on whether these trees, or trees that better fit into the cultural-historical environment, are used. Through simulations and comparisons with existing trees in Pommerska tomten, Mariestad, Sweden, a pocket park within a national interest area, different hypothetical tree planting options are analyzed and evaluated. To measure ecosystem services, the website My-Tree, developed by the US equivalent of the Department of Agriculture, was used. By inputting data about the tree, such as location, species, vitality, stem diameter, and solar exposure, My-Tree calculates some of the ecosystem services the tree provides.

This master of science thesis is focusing on how the fault handling on hardware connected toa control unit on a Scania vehicle is working. To the hardware counts buttons levers, sensorsand CAN. The work has been concentrated upon how the fault handling is working and if it ispossible to find any new fault modes.The control unit that has been studied is called the Coordinator and is the core in Scanias threenetworks of control units. The Coordinators work is to transmit messages between the threenetworks and to process signals from buttons, levers and sensors. The values is then usedinternally or is sent to other control units on the CAN networks.

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

The aim of this study was to examine if the predictions of the herbage quality in the software Grazemore Decision Support System (DSS) gives a reliable ground for milk production in the north of Scandinavia. Pasture samples from one research farm (Umeå) and one organic farm (Nordingrå) was analysed on crude protein and organic matter digestibility. The results were statistically compared to the predicted values. Measured and predicted herbage mass was compared and a control if the predictions of milk production improved if the predicted input were replaced by the values from the analysis, was made. The concentration of crude protein was underestimated by the model on both farms and the relationship between actual and predicted values was poor. Mean Prediction Error (MPE) was 24% and 31% respectively.

Modern semiconductor design methods makes it possible to design increasingly complex system-on-a-chips (SOCs). Testing such SOCs becomes highly expensive due to the rapidly increasing test data volumes with longer test times as a result. Several approaches exist to compress the test stimuli and where hardware is added for decompression. This master?s thesis presents a test data compression method based on a modified facsimile code.

This thesis is the result of the investigation and solution of a mechanicalproblem regarding flywheel malfunctions. A flywheel is, in short, a devicethat relies on a rotating object?s moment of inertia to store energy overshort time spans. This project is part of the development of a fourthflywheel prototype at the division for electricity at Uppsala university,which uses magnetic levitation to keep a hollow cylinder rotating at veryhigh speeds inside a vacuum chamber. Should the magnets fail however, orsome other error occur that leads to an uncontrolled state of rotation, thecylinder needs to be stabilized mechanically by a device usually referredto as ?back-up bearing?.

Tillverkning mot kundorder kräver oftast att hålla ett förrådslager med råmaterial. Ökade kundkrav på korta leveranstider kräver att material skall finnas tillgängligt i lager. Detta ger upphov till ökade lager hos ett företag som i sin tur gör att de binder mer kapital och samtidigt leder till en sämre av­kastning. För att undvika att hålla för stora förrådslager men samtidigt hålla en god servicenivå krävs en effektiv lagerstyrning.Syftet med detta projekt är att ta reda på hur efterfrågan ser ut hos företaget i dagsläget samt kunna ta fram en lämplig prognosmetod och beräkningsmodell mot en viss takt för lagerstyrningen. Prognos­metoderna skall vara ett underlag för inköp vid beställning av material.