Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This thesis has been written at Linköping University for the company Instrument Control Sweden AB (ICS).ICS is a small company located in Linköping that develops software and hardware for Unmanned Aerial Vehicles, UAV. At present, ICS has a fully functional autopilot called EasyPilot but they want to reduce the autopilot?s size to make it more attractive.The purpose of this thesis was to investigate if it was possible to reduce the size of the autopilot and how, in that case, it would be done. It was also necessary to examine whether the old processors should be replaced by new ones and how hard it would be to convert the old software to these new processors.To succeed with the goals many of the old components had to be changed for new, smaller ones. Some less necessary parts were also completely removed.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

A number of studies have been made to examine several aspects of voice production in individuals with different types of hearing impairments. Most of the studies were made to explore the impact that hearing aids have for people with severe or congenital hearing impairment. So far it has been confirmed that there are changes regarding voice production in these individuals. A group that has not been investigated regarding voice production to a larger extent are hearing aid users with an acquired hearing impairment. In the present study the voice production of seven individuals, four men and three women, with a moderate acquired hearing impairment is examined.

The rise of social media has put a focus on the division of owned, paid and earned media, where earned media has recently been hyped at the expense of owned and paid media. Due to a novel area we examine the differences and effects of using owned and paid media, specifically for packaging versus newspapers. Owned and paid media showed no significant differences regarding credibility, persuasion and perceived commerciality, which restored owned media?s status, especially since owned media is more cost efficient. The effects of allowing ads for external brands on the owned medium were also studied.

The purpose of the study is to examine and analyze the relation between the existence of global companies and given support to immigrant- owned companies with large cultural difference from public services. This helps answering the question "Which affect does the existence of local dominating companies have on the establishment of small companies owned by immigrants with large cultural differences?" This has been accomplished through a field study containing twelve interviews with small companies in two different cities and two interviews with the community officials in each city. The research was thereby narrowed to only treat the two cities in Sweden in order to examine the relation between public services support to small immigrant-owned companies and how the immigrants experience the support from them. The analyze was made due to a handful of theories such as the The network theory IP model, Hofstede's 4+1 model and the Product Life Cycle.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

Triage, which means "to sort", determine the priority of the patients need of care. The aim of the present study was to describe nurses? perception of triage at a pediatric emergency department. A questionnaire with open- and closed-ended questions were distributed to all 25 nurses that worked at a pediatric emergency department. The answer frequency was 48 % (n=12).

At Forsmarks Kraftgrupp AB (FKA) forces on pipe systems due to transient flow are frequently calculated as a step to verify their structural integrity. In nuclear industries these forces are often calculated with a one dimensional thermal-hydraulic analysis-code called RELAP5. When calculations regarding more complex geometries are needed, the three dimensional code Fluent is often used. This code is highly time consuming and requires large computational power.This projects aim is to compare calculations of pressure, flow and forces carried out by RELAP5 and Fluent for an arbitrary pipe section during transient flow conditions. This has been accomplished by constructing a simple geometry for which a transient flow is simulated in both programs.

The purpose of this essay is to examine if there is any difference in the style of conversation between a municipal politician and a politician in parliament? In order to answer this question I have created two sub-questions that are more precise. The first question is: Are the municipal politicians more open to cooperate with politicians from other parties than the politicians from parliament? And the second question is: Is the rhetoric between the politicians in parliament different than the rhetoric between the municipal politicians?My study is a comparative case study with two different groups of politicians. With the help of a survey I have tried to examine if there are differences in the use of language in the daily work for the politicians.

In this study we have chosen to explore if there is still signs of gender typing in the two news programmes Rapport and Nyheterna. By using a quantitative survey as a method we have investigated if there are any differences between the sexes and their roles.The two main questions where:How does the representation look when it comes to the numbers of women and men?In what extension is the representation gender typed?Due to different theoretical points and former research we have seen that journalistic subject and gender often tends to go hand in hand. When it comes to other participants, such as subjects of interviews, earlier research has shown that experts most often are men. Whereas women often participate as ordinary people, such as mothers or students.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

This thesis deals with cross-country ski clothing for non-competitive women. Women in this category look for different clothing features in comfort and aesthetics than male top athletes, for whom cross-country skiwear today often seems to be designed. In this thesis the demands of these women have been mapped out by an interview with a reference group of users. The ergonomics of exercising in the winter outdoors are naturally a base for the collection. The collection consists of three functional layers of garments.

The purpose of this project was to investigate whether it was possible to develop a type of application, where users would solve chess problems. The main goal of the project was that there would exist an functional application after the study has ended with which users could solve chess problems on a computer. One subgoal of the project was to create corresponding application for mobile phones. The study was limited to require users to have at least Internet Explorer 9 +. For other browsers, there were no corresponding limitations.

The aim of this thesis is to answer whether a group of databases dedicated to selling books or a group of databases dedicated to lending books is more efficient. The measurements used to determine the efficiency of the two kinds of databases are Cumulated Gain and precision in modified versions. The inquiry has been conducted thus that the same 18 queries have been put forth to six databases and these results have consequently been judged according to relevance on a 4-graded scale by five respondents. The rankinglevels have then been merged to one average value per respondent and ranking. These values have then been used to determine CG/iCG/nCG and P@n per query, rank 1-10, per database and per group (the groups being STORE (BUTIK) and LIBRARY (BIBLIOTEK).