The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

One of ABB Power Systems´s business areas is HVDC (High Voltage Direct Current) technology. HVDC is used for transmissions for both short and long distances. One of Power Systems?s products is called HVDC Light. HVDC Light is a relatively new technology for power transmission, but have before only been used for motor drives applications.

In the latest edition of NRC (2007) the feeding recommendations for Ca and P to growing horses were increased with 35 and 25 %, respectively, based on results from a Canadian study showing that daily endogenous fecal Losses of Ca and P were greater than previously suggested. A Ca absorption efficiency of 50 % is used for all horses. However, the true absorption efficiency might be as high as 70 % in young horses. P absorption efficiency is assumed to be higher for growing horses because their diets are often supplemented with inorganic P. Thus, an efficiency of 45 % is used for growing horses as compared to 35 % for mature horses.

Åmotfors Bruk AB (ÅBAB) has today an inefficient production of steam for the manufacturing of paper. Unpredictable energy prices and modernisation of the current equipment has been the underlying factors to invest in a thermal power plant, mainly driven by garbage. This facility will not only use the steam for paper production, it will also generate electricity through a steam turbine. Today, when a fault on the supplying line occurs which leads to disconnection of the external grid, all the support of electricity to Åmotfors Bruk (ÅB) will disappear. This will lead to major interruptions in the paper production, which will cause severe economical Losses.

BackgroundOur main goal in the clinic is to offer rehabilitation for individuals with hearing Losses. The outcome of audiological rehabilitation shall be evaluated in line with the HSL (Swedish health law 2008:3). It is most important to evaluate the results of the audiological rehabilitation for the individual as well as to make sure to reach the goals of HSL.AimThe aim of this study was to try to investigate the audiologists? opinions end experiences how to evaluate audiological rehabilitation. The aim with the focus group interview was to collect increased knowledge regarding questions, answers and observations audiologists consider when evaluating audiological rehabilitation.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity. The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission Losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Kenya is a country of 35 million people and is situated in Eastern Africa. 70% of thepopulation works within the agricultural sector and for many of them food insecurity is amajor problem. Maize and beans are today the staple food for many households. Goodfarming conditions enable two harvests per year and a potential maize yield of 4-5 tons perhectare.A major problem for many farmers in this area is the increase of the weed striga. The weedcauses severe yield Losses, and has a major economic impact on smallholders.

When harvesting ley you hope to get a fast drying and a faster harvest. If there is a system with round bales, you need to have a dry matter close to 45 %. To make this as fast as possible, there is made a machine which pick up the grass with an pick-up. It turn the grass over and put it behind the machine (figure 2 and 4). There are few tests to prove the efficiency of this machine.

In order to stay competitive and to be the first choice for customers in a world driven by a high level of competitive advantage, it is important for companies to stay ahead of the competition by conducting thorough market research. Even if this tends to be the case, many products still fail when reaching the market, leaving companies with great Losses. The reason for this could be that the development of existing research methods has stagnated, or that they simply lack the ability to find the true answer as to what intentions underlie consumer?s decision making when shopping. Many believe that a new method is desired in order to get a better picture of what customers really think.

This report covers a product development project conducted as Bachelor of Science thesis forthe Innovation & design engineer program at Karlstad University.The assignment was supplied by MMB Consulting, Kristinehamn. The purpose of this projectwas to find an alternative way of shaping wire-net insulation mats. This insulation product isused for fire and thermal insulation of technical installations. The insulation consists of stoneor glass wool with a sewn on steel wire netting on the out facing side. This netting has thepurpose to enable fastening to e.g.

Organic agriculture is financially promoted in Sweden by special environmental support and as consumers we are all encouraged to buy organic food. At the same time scholars at the Swedish University of Agricultural Sciences claim that organic farming does not provide any environmental benefits. The main criticism is that organic farming has lower yields than conventional, which means that more land is needed to produce the same amount of food as in conventional farming, leading to deforestation and loss of biodiversity. As for climate change, the critics claim that the significantly higher productivity in conventional crop production compared to organic, releases surplus land, which could be used for bio-fuel production and thereby replace the fossil fuels. The critics also claim that organic farming causes higher nutrient leaching than conventional.