Bakgrund och problem: EU har sedan år 2005 beslutat att alla noterade företag inom unionen ska tillämpa IASBs regelverk i koncernredovisning för att öka jämförbarheten i de finansiella rapporterna. IASB syftar till att harmonisera den internationella redovisningen men flera forskare bland annat D?Arcy (2006) menar att ett gemensamt regelverk inte är tillräckligt eftersom det är många faktorer som påverkar ett lands redovisning, bland annat den kulturella, politiska och ekonomiska miljön (Ball, Kothari & Ashok, 2000). La Porta et. al (1998) har gjort en omfattande klassificering av länders historiska ursprung med beaktande för vilken rättstradition ett land härstammar ifrån, samt vilket skydd som ges till investerarna.

Purpose: The purpose with this paper is to get a deeper understanding for prizes and awards as a marketing tool and phenomena. Further we want companies/organizations that use this should be able to make better decisions concerning marketing towards students. Maybe they will get better results on the basis of our investigations. Method: We used the qualitative method when we did the interview that was also non-standardized. The survey was quantitative, and the case study comprises both qualitative and quantitative method. Conclusion: Companies/organizations that arrange this type of competitions have to look over their marketing of the competition.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

The aim of this project was to look into ten small sewer systems in the municipality of Laholm, in Sweden, in order to work out common assessment grounds for them. The sizes of the systems for purification of wastewater were within the range of 25 to 2000 population equivalents. Our method was to study literature, the laws and regulations applicable and the files at the municipality. The conclusion is that every sewer system is different and every situation is unique. We concluded that based on laws and assessment grounds sewer systems equal in size and pollution load ought to have similar demands attached to them.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

In the city of Kungälv, there are many important green areas without park lightning. This makes it unsafe to walk through the city's most attractive surroundings during many parts of the year. Partly in general and partly specifically for Kungälv, this paper shows that there are strong long-term arguments for making parks available by the use of lightning. This is not about lightening up the whole city, but finding the important green communication paths and parks. This paper also reflects upon how to lighten up these green communication paths and parks for best result. That is a question about creating good sight conditions ? safe and attractive parks which attracts people to use them. Offering a city's inhabitants good and attractive alternatives to using the car is an important task for city planers.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.

This is a qualitative study with four interviews, in four different preschools, in the same municipality. By making it so, it becomes a case study to describe a phenomenon in a municipality which also is the definition for this investigation. The purpose of my study is to examine what it means, in a municipality, to have different types of introduction at preschool. Where I ask the question why preschools choose to have a specific method of introduction and what are the basics and ideas behind the choice of the method? What significance do these different methods have to attachment theory? What do teachers think about the advantages and disadvantages with their choice of method?The versions of introductions are many and may vary; the duration of the introduction may vary from 1-3 days up to 3 weeks.

Syftet med denna uppsats var delvis att studera tillg?ngsstrukturen och delvis att studera kapitaloms?ttningshastigheten med avseende p? olika tillg?ngsslag och dess variation ?ver tid bland f?retag noterade p? Stockholmsb?rsens Large Cap. Studien syftade till att ge insikter om hur redovisningsstandarder potentiellt kan p?verka prestationsm?tt till f?ljd av f?r?ndringar i tillg?ngsstrukturen. En kvantitativ forskningsmetod anv?ndes, d?r historisk sekund?rdata samlades in fr?n Business retriever och ?rsredovisningar f?r perioden 2005-2022. Studien fokuserade p? f?retag som f?ljer IFRS-standarder och innefattade ?ven vissa selektiva bortfall.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.

Denna uppsats behandlar värdering av företag samt de immateriella tillgångarna varumärke, patent och goodwill. Vi anser att det finns ett gap mellan de teoretiska modellerna i litteraturen och hur värderare praktiskt tillämpar värderingsmodellerna samt hur dessa värderar immateriella tillgångar. I litteraturen framgår det vilka komponenter de olika värderingsmodellerna infattar, men dock anser vi att det inte lika klart redogörs för hur dessa skall beräknas. Modellerna för värdering av immateriella tillgångar är relativt lätta teoretiskt, men pratiskt menar vi att dessa modeller är svåra att applicera, till följd av brist på information samt hur denna skall integreras i modellerna. Utifrån denna problematik har uppsatsens syfte samt problemformuleringar utformats för att skapa en förståelse för detta fenomen.För att få en klar bild av hur värderingar går till i praktiken valdes olika typer av yrkesverksamma värderare ut till studien.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

The main purpose of this study was to examine the relationship between adult attachment, denoted as mental representations of childhood experiences, and social relations. A secondary purpose was to examine the impact of prematurity on attachment and social relations in adult age. The study is part of a larger longitudinal study carried out by professor Karin Stjernqvist and Anne-Li Hallin, candidate for the doctorate, at the Department of Psychology, Lund University. Participants of the present study were 30 individuals randomly selected from the larger study. Of these, 16 individuals were premature born and 14 individuals were full-term born.

The most common preventive and treatment service for children in child welfare services in Sweden is the contact family program. The number of children who are involved in the program has steadily increased. Usually it is a single mother who apply for or is offered this service. The aim with a contact family is that the parent should get respite and that the child should have its network enlarged and sometimes get a male role model.The purpose of this study was to look into how children´s perspective was considered in the contact family process. I have studied the process in order to see how it works and to see to what extent children is participating.