This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Arcoma is a company that develops and manufactures X-ray equipment for hospitals. One of the most crucial components is the digital detector. Due to the high cost it is made removable so it could be transferred and used in other X-ray apparatus. The detector is placed in a so called detector holder. The current detector has a rectangular shape which sometimes requires a 90 degree rotation to match the shape of the patient.

Denna forskning handlar ett system som jag och min kollega Pierre Brockmanns skapade för att kunna visa för eleven hur han/hon ligget till i sina kurser som praktiseras ute i arbetslivet. Efter en inspektion från Skolverket uppdagades det att tydligheten på det gamla systemet inte var tillfredsställande. I studien har jag använt mig av kvalitativ studie för att få veta vad elever, handledare och yrkeslärare upplever att det fungerar.Tack vare djupintervjuerna fram kom förbättrings förslag vilket har lätt till att APU/APL- uppföljningssystemet har kunnat vidareutvecklas, och bli ännu tydligare. Även dokumentationen inne på skolan har utvecklats, för att tydliggöra för eleven ?vart den är på väg?.För handledarna har systemet betytt mer förståelse för att det är skola som eleven gör ute på sin praktik, och att medvetenhet om vad som skall läras på praktiken har gjorts tydligare.Yrkeslärarna känner sig mer professionella och att de har ett meningsfullt uppdrag när de är på APU/APL besök.

The aim of this Master?s thesis is to examine how six fantasynovels reflects or breaks the heteronormativity in society bylooking at how gender roles and sexuality are described.The theoretical framework is based on Judith Butler's theoryabout the heterosexual Matrix which requires two separategenders and a compulsory heterosexuality and YvonneHirdman's two principles about dichotomy and hierarchy.The method used was idea analysis where dimensions basedon the theoretical framework were constructed. Thesedimensions were: behaviour, tasks, relationships and roles.The result shows that all of the books both breaks andreflects the society's values on gender and sexuality. Thereare some stereotypes present, for example that intuition isassociated with femininity and physical strength withmasculinity. However, the books also offer characters ofboth sexes that break the gender stereotypes, such asstrong women and emotional men.

The objective of this diploma work is to investigate a set of Multiple Input Multiple Output (MIMO) channel models compatible with the emerging IEEE 802.11n standard. This diploma work validates also advanced, innovative tools and wireless technologies that are necessary to facilitate wireless applications while maximizing spectral efficiency and throughput. MIMO channel models can be used to evaluate new Wireless Local Area Network (WLAN) proposals based on multiple antenna technologies. The purpose of this thesis is to investigate means of channel models and their implementation in different environments such as: Matlab, C++ and Advanced Design Systems (ADS). The investigation considers also a comparison between the channel models based on theoretical data and parameter setup to the channel models based on statistical characteristics obtained from measured data.

In this essay I analyze Karin Boye?s first novel, Astarte, focusing on her views concerning norms,ideals and female liberation. The novel is written in a tone of irony, allowing for many of thecharacters to be viewed as caricatures. The theories and methods I use are drawn from genderstudies and queer theory. Queer theorist Judith Butler, and the concepts of performativity, interpellation, genealogy and the heterosexual Matrix, are of central importance for my analysis.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

Hälta orsakat av osteoartrit (OA) är ett vanligt problem hos våra hästar. Vid OA ses broskdegeneration, benskleros, synovit och osteofyter. Nedbrytning av brosk ger ett försämrat brosk som är mer känsligt för belastning. Synovialleden är uppbyggd av många unika strukturer med specifika funktioner. Ledens huvudfunktioner är att möjliggöra rörlighet och att fördela det tryck som uppstår vid belastning. Ledkapseln omsluter hela leden och består av 2 lager, ett inre synovialmembran (ledhinna) och en yttre fibrös kapsel.

The purpose of this study is to increase understanding of how nursing home staff at dementia care facilities interpret, treat and manages sexual behavior of patients. Four group interviews were made with a total of thirteen participants from three different dementia care facilities. The collected material was processed and thematized in pursuance of the research questions of the study. The results were analysed using three concepts from queer theory; heteronormativity, the heterosexual Matrix and power, as well as an article about how nursing home staff constructs actions of patients. The results showed that staff member?s assessments about the patient?s sexual behaviours depended on their posture towards the norm of what is considered to be acceptable.

This thesis explores the validity of feminist poststructuralist theory in relation to gender and culture. Within the theoretical frame¬work of Judith Butler, combined with insights from the field of post-colonial theory, different perspectives of the dilemma of universalism are discussed. Primary sources for the study are policy documents from the Swedish government, literary texts and newspaper articles. The results show a number of paradoxes which need to be continually and critically kept unsolved. This does not mean an end to feminist engagement in other contexts than one's own but rather the need for theoretical awareness and self reflection.

This report is the final result of the master thesis that have been done at  Sharpman Engineering. Sharpman Engineering is a small development and manufacturing company that produces and make drawings for everything from heavy duty log raft to aids for disabled people. The purpose have been to make one concept that make it easy for elderly and people having problem with knee- and back problem to stand up from a sitting position. The final result will the company have for further investigations and use for a pre-serial production with the goal to produce a new working product.To get an overview of what is on the market have a comprehensive survey has been done, followed by a survey on patent. This patent survey are for no intrusion on existing patents should occur and give new ideas.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

In this final thesis, an existing method for analysis of chlorophenols (CP) in bottom sediments has been updated and adjusted for analysis of chlorophenols in soil. The covalent bonds between the chlorophenols and the soil Matrix were broken through basic hydrolysis and the chlorophenols were then separated from the water phase through addition of sulphuric acid followed by ether extraction. The chromatography was improved through extractive acetylation of the chlorophenols.The updated method was then applied on soil samples from a contaminated area (a former sawmill in Hyttsjö, Östergötland, Sweden).The analyse was preformed by GC/MS with respect to 2-MonoCP, 4-MonoCP, 2,4-DiCP, 2,6-DiCP, 2,4,6-TriCP, 2,3,4,6-TetraCP and pentachlorophenol (PCP).Contamination of chlorophenols in nature can be explained by the former use of wood preservative chemicals based on chlorophenols. In the 1960s and the 1970s these chemicals were used in Sweden, but due to their toxicity they were banned by the Swedish government in 1978.In Hyttsjö a pentachlorophenol-based product named Santobrite was used for several years. The concentration of PCP in the soil samples from Hyttsjö varied from 0.2->1.8 ng/mg dry substance.

The goal of this Master thesis has on the one hand been to create a simulation environment for robots, where not only the simulations in this work can be performed, but also similar robot simulations, and on the other hand to study regulators that can increase the possibilities of rejecting disturbances on an industrial robot. The robot model used has three degrees of freedom, corresponding to the three main links on ABB:s IRB7600. The simulation environment is created using Matlab, Simulink, and Robotics Toolbox. It is constructed in a general way and can be used for simulations of other robot objects created in Robotics Toolbox. A gain scheduling is added to the LQ-regulator, where the feedback Matrix is varied depending on the arm position in the workspace.