IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The purpose of the study was to investigate how young female Kurd immigrants experienced their existence between two different cultures, namely Swedish compared to the immigrants parents culture. How their experience behavioural conduct between the opposite sex before marriage and if the young female Kurds thought the mass media picture of them was thought of as a correct image of their lives in general or whether they experienced it as a generalisation only. We chose qualitative methods for our study and used suitable literature based on the theories of this subject to be able to understand the problem. To go deeper whit the study five young female Kurds aged between eighteen and twenty years were asked if they would participate in an interview on the subject. These participants proved that they had no problem at all being multicultural.

Idag råder det stor konkurrens mellan kommuner, regioner och länder gällande människors uppmärksamhet och val av både bostadsort och resemål. För att en destination ska verka attraktiv för en potentiell besökare är det viktigt att destinationen har en bra image. Om de som bor på orten, det vill säga de med bäst kunskap om orten, inte trivs eller talar illa om orten påverkar det destinationens image negativt. För om de som har bäst kunskap om destinationen inte trivs eller talar gott om orten, vem ska då lockas till att besöka den? Med det som bakgrund ville vi undersöka hur invånarna i våra hemorter, Boden och Mariestad, uppfattar sin hemort, vad sprider de för bild om orten utåt och hur kan orterna arbeta för att förbättra detta?Syftet med föreliggande uppsats är att utveckla strategier för Boden och Mariestad om hur de kan ta hjälp av upplevelseproduktion för att uppnå stoltare invånare, som i sin tur talar gott om sin hemort i möte med utomstående.

There are several methods avaliable to find areas of interest, but most fail at detecting such areas in cluttered scenes. In this paper two methods will be presented and tested in a qualitative perspective. The first is the darg operator, which is used to detect three dimensional convex or concave objects by calculating the derivative of the argument of the gradient in one direction of four rotated versions. The four versions are thereafter added together in their original orientation. A multi scale version is recommended to avoid the problem that the standard deviation of the Gaussians, combined with the derivatives, controls the scale of the object, which is detected.

n this dissertation a comparison of two evolutionary methods for evolving ANNs for robot control is made. The methods compared are SANE with enforced sub-population and delta-coding, and marker-based encoding. In an attempt to speed up evolution, marker-based encoding is extended with delta-coding. The task selected for comparison is the hunter-prey task. This task requires the robot controller to posess some form of memory as the prey can move out of sensor range.

Ett starkt arbetsgivarvarumärke blir allt viktigare för att attrahera, rekrytera och behålla medarbetare. Vårt uppdrag har varit att studera vilka faktorer medarbetare i Skellefteå kommun ser som attraktiva med sin arbetsgivare. Studiens syfte har varit att undersöka och skapa en djupare förståelse för vad medarbetarna inom identifierade bristyrken i Skellefteå kommun upplever som attraktiva faktorer hos arbetsgivaren och arbetet, samt vad medarbetarna har för syn på organisationens image. Tillvägagångssättet för vår studie har utgått från kvalitativa fokusgruppsintervjuer samt en gruppintervju. De resultat som framkommit från intervjuerna har analyserats för att nå en slutsats samt för att svara på studiens syfte och frågeställningar.

The subject of this thesis is the application of Support Vector Machines on two totally different applications, facial expressions recognition and remote sensing.The basic idea of kernel algorithms is to transpose input data in a higher dimensional space, the feature space, in which linear operations on the data can be processed more easily. These operations in the feature space can be expressed in terms of input data thanks to the kernel functions. Support Vector Machines is a classifier using this kernel method by computing, in the feature space and on basis of examples of the different classes, hyperplanes that separate the classes. The hyperplanes in the feature space correspond to non linear surfaces in the input space.Concerning facial expressions, the aim is to train and test a classifier able to recognise, on basis of some pictures of faces, which emotion (among these six ones: anger, disgust, fear, joy, sad, and surprise) that is expressed by the person in the picture. In this application, each picture has to be seen has a point in an N-dimensional space where N is the number of pixels in the image.The second application is the detection of camouflage nets hidden in vegetation using a hyperspectral image taken by an aircraft.

My essay aims to explore, "What image is conveyed by the stone mason's life and work on Korpåsberget". In my essay I have been working with respondent interviews to examine the purpose. I've been trying to get interviewees to talk freely, but have also had a number of indicative questions for support. In order to process and understand the interviews, I also have a part in the essay aiming to provide background information to the stone industry in Bohuslän, an area along the westcoast in Sweden, and foremost in the area of Bovallstrand.The text discusses the stone industry's development in the area, its development and the time until the stone industry at large was closed. As for the stone industry in Bovallstrand I have chosen to focus on the largest quarry in society, namely the Korpåsberget. The background text also briefly covers stonecutter?s lives and work.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

This thesis aims to describe how enterprises can approach and reach older citizens inorder to sell new technology products. For that they need information about aspectsaffecting elderlies purchase decisions regarding these kind of products. The study isbased on 13 qualitative interviews where we have applied semi structured interviews andobservations of the elderlies behaviour towards an Ipad which we used as a study objectduring the interviews.The results of this study shows several aspects which affect the elderlies purchasedecision regarding new technology but it all comes down to one matter, lack ofknowledge. In order to overcome that obstacle, enterprises need to modify theircommunication strategy. They will be needing information about elderlies preferencesand their self-image, meaning how they perceive themselves which is connected to howreceptive they are towards new technology.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Syfte: Arbetet syftar till att undersöka Försäkringskassans imagearbete och hur de arbetar med att skapa en image som rättvist avspeglar den nya identiteten ?Den Nya Försäkringskassan?.Metod: Vi utgår ifrån ett hermeneutiskt tolkande perspektiv för att skapa djupare förståelse i det som undersöks. Detta kombineras med en abduktiv ansats vid alstringen av kunskap där vi väger teori och empiri lika tungt, samt skapar dessa med hänsyn till varandra. Datainsamlingen består av både kvantitativa och kvalitativa insamlingsmetoder så som primärdata i form av semistruktureradeintervjuer och en enkätundersökning. Sekundärdata genom årsredovisning och budgetunderlag.

Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.