Syfte: Att identifiera de problem och/eller svårigheter som uppstått efter införandet av IAS 39 och dess krav på att finansiella instrument ska värderas till verkligt värde. Metod: Uppsatsen har genomförts med hjälpa av en induktiv metod. Primärdata har samlats in genom kvalitativa intervjuer. Sekundärdata består av facklitteratur och vetenskapliga artiklar. Teoretiska perspektiv: Teorin om det institutionella tänkandet har använts samt Streek & Schmitters modell.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

I have always been told that form follows function. But does it have to be that way? I decided to see it  from another angle.Kinesics is a term form non verbal komunication. In my thesis project I have been working with body language in furniture.  I believe that furniture, just like us, has an expression and a character. We often tend to desccribe furniture with the same words as we describe people, for example: "A relaxed chair" or "a cocky table".

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

Det ha?r examensarbetet kretsar kring mina experiment med parkettla?ggningstekniker, och mina fo?rso?k att bygga en mo?bel som ser ut som att den har tagits o?ver av ett mo?nster eller en struktur. En o?verga?ng till na?gonting mer skulpturalt. Jag anva?nder tra?bitar som blivit o?ver fra?n andra projekt fo?r att tillverka dessa dekorationer.

This report deals with hard surfaces and the factors which are behind the criteria for dimensioning, also dependent on the level, or volume, of traffic. A test was made on slabs of two kinds of natural stone. This was made to see if the values that were reached for breakload was transferable to the same tables that the concrete industry is using for surface dimensions of slabs and paving stones. The test showed very high values and the result, together with the written study, led to the author?s suggestion for a classification table where slabs of natural stone were divided in to different classes depending on traffic, thickness and durability..

Det är välkänt att högreflekterande ytor är svåra att skanna med ett bra resultat. Detta är ett särskilt stort problem vid användning av detaljskannrar, eftersom de ofta används för att digitalisera objekt av metall eller andra material med hög reflektans. Konsekvensen blir att osäkerhet och avvikelser i skanningsresultatet ökar, eller att skanningen inte ger något resultat alls. Därför är det viktigt att känna till hur stor inverkan ytor med hög reflektans har på skanningen. Målsättningen med detta examensarbete har varit att undersöka hur avvikelsen varierar vid skanning av högreflekterande ytor.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

För att skapa en effektiv och konkurrenskraftig kapitalmarknad har Europeiska Unionen beslutat om en gemensam redovisningsstandard som trädde i kraft år 2005. IAS 39 är en standard för redovisning och värdering av finansiella instrument. Enligt denna ska finansiella instrument värderas till verkligt värde och värdeförändringar ska påverka det redovisade resultatet eller eget kapital. Syftet med denna uppsats är att undersöka om IAS 39 har skapat en mer rättvisande bild av företagets finansiella ställning till dess intressenter samt hur revisorernas arbetssätt har anpassats. Efter den empiriska undersökningen bestående av fyra intervjuer med revisorer kan uppsatsförfattarna konstatera att det föreligger delade meningar huruvida en mer rättvisande bild har skapats.

Syftet med denna studie är att undersöka skillnader i upplevelse av självkänsla, ångest och depression samt att koppla det till prestation hos gymnasieelever. Studien granskar även genusskillnader. Datainsamlingen sker med ett eget instrument för bakgrundsvariabler samt med beprövade instrument för självkänsla, ångest och depression. För att mäta elevernas prestation används elevers enskilda provresultat. Resultaten visar att det inte finns något samband mellan elevers grad av självkänsla, ångest och deras prestation.

Syftet med undersökningen är att ta reda på om det finns ett samband mellan KASAM och motivation till att öva på sitt instrument, hos gymnasieungdomar i årskurs tre, två klasser, på estetiska programmet. Undersökningen är en kvantitativ enkätstudie med 29 gymnasieelever på en skola i en mellansvensk stad, med bortfall noll. Aaron Antonovskys livsfrågeformulär (KASAM 13) användes för att mäta gymnasieelevernas grad av KASAM, enkäten kompletterades med en egen fråga (benämnd Egen) gällande informanternas motivation till att öva på sitt instrument. De undersökta elevernas motivation till övning (EgenO) hade ett medelvärde på 3.79 varav 7 var det högsta värdet för maximal motivation till övning, vilket kan anses vara varken högt eller lågt. För att sammanfatta resultatet kring korrelationen mellan KASAM i förhållandet till motivation att öva på sitt instrument kan det konstateras att studien visar att informanterna har en relativt låg känsla av meningsfullhet i det de gör.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.