AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Dynamisk binär översättning är en teknik för att köra program kompilerade för en plattform på en annan inkompatibel plattform. Tekniken finns bland annat implementerad i många konsolemulatorer, men det finns även andra exempel där tekniken använts, t.ex. vid arkitekturskiften. Nära besläktade områden är dynamisk kompilering och dynamisk optimering. För att undersöka tekniken (dynamisk översättning) närmare implementerades den i en, redan färdig, interpretativ (switch-baserad) Chip-8 emulator.

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

En mätserie utfördes på en entreprenadmaskin där entreprenadmaskinen var en tandemvält. Data som spelades in på en DAT-bandspelare var motorns rotationsfrekvens, valsarnas vibrationer samt ljudfältet i kabinen. Den insamlade datamängden analyserades m.a.p dess spektra samt ljudnivåer. Vidare predikterades resultat till implementering av det adaptiva systemet ur dessa insamlade data. Viss laboration utfördes på en modell av det adaptiva systemet m.h.a insamlade data.

As emission legislations across the world continuously pushes engine development forward,engineers constantly need to come up with and implement fuel saving technologies. During thelast decade, variable cam phasing has become a popular solution to increase gas exchangeefficiency. This configuration is typically mechanically constrained by camshaft limitations, anda solution to circumvent this problem would be to use a different valve actuation principle.One example of this is to use pressurized air controlled by electrical solenoids. Such a systemhas been developed byCargine Engineering and this provides the starting point for this work. Tobe able to operate the valvetrain on an actual engine, a control system is needed.

This 3d navigation application is a part of a project that helps the user to learn and find the right position on a map with many exercises, the user has a compass nearby that he/she can use to find the position that requires to get the right answer on that particular exercise. Macromedia's Director is used for the creating of the program, where Lingo has a importent part as the script language for the scenes in Director. A 3D scene is build up with codes in Lingo, a few 3d models and serveral overlays are created and displayed on the screen. Different kind of textures from pict files are is representing the overlays and put on the 3D models. That give the user a more pleasant experience when going through the exercises that helpes the user when he/she is going to navigate on a boat at sea..

The goal of this project was to implement and compare Invere Discrete Cosine Transform using three methods i.e. by bit parallel, digit serial and bit serial. This application describes a one dimensional Discrete Cosine Transform by bit prallel method and has been implemented by 0.35 ìm technology. When implementing a design, there are several considerations like word length etc. were taken into account.

This thesis is on the subject of different views on abortion. With a qualitative analysis of the family planning policy in China and interviews with four persons living in China I try to answer what abortion can mean in this context. I use the results from an earlier study of the antiabortion lobby pro-life and the last republican candidate Mitt Romney to compare how abortion is being constructed in different ways. Reproduction is in both USA and China, among other countries, a subject for regulation. Following thesis wish to explore how that is done and what consequences it brings.

Den här rapporten täcker ett examensarbete som gick ut på att kartlägga och utvärdera användarfilosofin i ROS som utvecklas av Sandvik Systems Development. ROS, RåvaruOptimeringsSystem, används som stöd till produktionen på Sandvik AB:s stålverk. Det primära målet som sattes upp för arbetet var att visa om det går att skapa en koppling mellan ROS och Sandviks Active Directory för att på så sätt slippa skilda lösenord mellan systemen. Rapporten följer arbetet från att ta fram modeller av nya metoder för användarhantering till implementering av några prototyper i en testmiljö. Rapporten tar även upp vilka nya metoder och tekniker som måste skapas för att en fullständig implementation av systemlösningen ska kunna göras..

The world?s growing need for energy together with a desire to ward off the worst consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.

Sudoku solvers are a widely researched topic among mathematicians and computer scientists. This report investigates the differences in execution time and time complexity between backtracking and human strategies for classes with 17-21 clues. Backtracking is compared to our implementation of human strategies with test data that contains 99 Sudoku puzzles for each class. The study shows that the execution time and time complexity is improved for human strategies compared to backtracking for each class. The conclusion shows that it is always favorable to implement the human strategies investigated in the report. .

Randomness is a complex area of computer science, where only pseudo random numbers are possible to generate algorithmically.This report presents established algorithms for random number generation by conducting a basic study of relevant literature, while testing distribution and speed of the algorithms contained within the C++11 Random library. The results are compared to the algorithm XORShift and a modified version of it. The study shows that the modified algorithm passes all tests in Small Crush, andthat the run time is shorter than for those in the Random library. The conclusion is that it is possible to, with simple means, modify an algorithm to outperform the algorithms of the C++11 Random library..

I dagsläget växer behovet av rätt information vid rätt plats, kontextbaserad information. Med hjälp av iBeacon kan man till en stor utsträckning förse det här behovet med en lösning. I uppsatsen undersöks användningsområden för iBeacon och idéer för hur man kan utveckla lösningar med hjälp av iBeacon. Ett koncept kommer att implementeras för att distribuera kontextbaserad information på mässor. Konceptet utvecklades till iOS och Android.

The aim of this study has been to investigate a group of upper secondary school teachers? approach to work with the ethnic multi-culturalism that characterises the Swedish society of today and to point to the obstacles and possibilities the teachers see to work with this. With the help of interviews with eight teachers satisfying results could be reached. The results showed that it was possible to distinguish three different ways to think and act when it comes to the work with ethnic multi-culturalism in school and teaching. The approaches entailed different consequences on the way the teachers conduct their teaching.

Event is something that an increasing number of Swedish cities are investing in since it contributes to higher attractiveness of cities and generate economic revenues. New arenas are built around Sweden to meet the increasing demands to host such events. Event projects are carried out in Sweden and it is important that the planning phase is carried out thoroughly to get a successful project. This thesis aims to look more closely at selected organizations and how they plan their projects and whether it is possible to follow project plans in the event projects. Karlstad has many events that recur annually, including the Swedish Rally.