Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Flamskyddande kemikalier används idag inom en hel del olika områden. Ett stort område är textil, där hemtextil är dominerande. Det finns en mängd olika typer av flamskydd på marknaden. Alla har till uppgift att sakta ner brandförloppet eller helt förhindra att en brand uppstår. De halogenerade flamskydden är de mest effektiva men har många kopplingar till miljöproblem.

The purpose of this study was to investigate the presence of arterial insufficiency in patients undergoing CABG surgery and whether arterial insufficiency is a risk factor for postoperative wound infections in the harvesting leg. Patients who had CABG surgery were enrolled consecutively. A total of 144 patients participated in the study. During their hospital stay demographic data was recorded, as well as pre-, intra-, and postoperative tests and risk factors. The patients answered a questionnaire regarding postoperative wound infections 30 days after surgery patients answered a questionnaire regarding infections.

Public health focuses on interventions related to physical activity during leisure and at work under conditions where health care is offered during working hours. Increased physical activity offers many positive effects on health in general and reduces the risk for most injuries and illnesses. Female cleaners represent a profession that is largely composed of women at high risk of overload injury and rarely participate in wellness initiatives offered at workplace. The purpose of this study was to investigate the effects of 20 minutes of daily physical exercise for 10 weeks of intervention for healthy female cleaners. A total of 40 female cleaners in a larger organization participated in the study and were divided in into an intervention group and a control group.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Det här arbetet innefattar html 5 i avseendet beträffande användning av dess nya taggar/attribut redan nu, även fastän år som 2022 eller 2014 har nämnts av vissa när det gäller utvecklingsspråkets färdigställande. Intresset bakom arbetet uppstod baserat på några olika saker. Först och främst vid studerandet inom kursen "Webbteknisk Introduktion" (som läses i samband med Webbprogrammerare-programmets första år (hösten 2009), hos Linnéuniversitet) där användning av nya taggar, och påståenden avseende att språket redan då kunde börja användas, samt även utvecklingsspråkets namn (eftersom innefattningen av språket består av mycket mer än taggar/attribut) bidrog. Av de nytillkomna taggarna/attributen, har automatiska tester (via Javascript) gentemot de senaste versionerna av webbläsarna (Maj 2011 samt Augusti 2011) bestående av Internet Explorer, Opera, Mozilla Firefox, Apples Safari och Google Chrome genomförts. Operativsystemen webbläsarna körts under består av Mac OS X Server 10.6.7 och Windows 7 Professional (x86).

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Det här examensarbetet har utförts inom programmet högskoleingenjör datateknik vid Linköpings Universitet under våren 2015 och utförts på begäran av ArcCore i Linköping. Syftet med det här examensarbetet är att skapa och designa en användarvänlig Androidapplikation som trådlöst kan kommunicera med electronic control units i bil eller testmiljö.Androidapplikationen består av fem huvudskärmar, fyra vars uppgift är att skriva ut informationen som åker över CAN bussen. De fem skärmarna är start, felkoder, sensorer, ECU extract och overview. Start tar dig vidare till de andra skärmarna, felkoder skriver ut alla felkoder, sensorer skriver ut alla sensorvärden, ECU extract skriver ut all information och overview visar en virtuell instrumentbräda. Användarutvärderingar har utförts för att ta fram både designen och layouten på applikationen.

The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

The Goal with this Master of Science thesis is to expand the possible turbine efficiencymeasurements on an exhaust turbocharger. It was done as a part of the CICERO competencecentre. To feed the turbine with air a special flow rig has been used. Instead of loading theturbine by just restricting the compressor flow a docking system for an electrical dynamometer isdesigned to use the dynamometer as an additional loading source. By using an electricaldynamometer as loading device for the turbine, measurements are not depending on compressorperformance.A large part of the work consists in designing accessories for the dynamometer.

Larvae of Lepidopteran Manduca sexta and Spodoptera littoralis are pests of economical importance in several horticultural and agricultural crops. Knowledge of insect feeding preferences and behavior is crucial in order to find economically and ecologically sustainable solutions to the problems caused by these herbivores. The aim of this thesis was to study the behavior and the induced feeding preferences in larvae of M. sexta and S. littoralis when reared on certain host plants. The hypothesis was that larvae of M. sexta would have an innate preference for plants of the Solanaceae family and therefore discriminate the previously experienced nonhost when faced with the choice between a true host and the previous food source.

The dissertation were performed on SP, Technical Institute of Sweden. The dissertation were carried out on the measurement technical department, this dissertation is a part of a bigger project, project ClampCal. One of SP?s returning assignments are flow-measurement. When flow-measurement is performed, the flow has to be stopped so that a meter can be installed in the pipes where measurement is going to take place. At every stop there is time delay in the flow which causes the customers to loose money. This is why SP wanted to find a better solution so that measurement can be done without any stops in the flow. Usage of a so-called Clamp-on meter was considered, but since the measurement uncertainty is too large it takes some investigation on the parts where the largest uncertainties occur and thus find a solution that can diminish the uncertainty as much as possible. The parts that were considered to have an opportunity to reduce measurement uncertainties were the fluid temperature, its characteristics and the pipe geometry and its characteristics. For the fluid temperature a Pt100-sensor with four different radii for various pipes was used.