Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

This study explores women?s experiences of the impact of remote work on work-life balance, and the potential consequences of telecommuting from a gender equality perspective. This investigation is contextualized by societal shifts post-pandemic, during which remote work has become increasingly prevalent. This transition raises new questions about the impact of home-based work on individuals? work-life balance, particularly for women who, according to prior studies, carry a greater responsibility for household tasks.

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 purpose of this study is to examine whether there is any connection between working hours, desired working hours and the worker ?s health. The study also aims to investigate if there are any differences over time. Earlier studies have shown that individuals need a balance in their life between worked hours and free time. This balance seems to be important for employees if they want to lead and remain a healthy lifestyle.

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.

Geothermal energy can be extracted from an aquifer, where the groundwater is used as heatexchange medium while heat and cold are stored in the surrounding material in the aquiferand to some extent in the groundwater. Application of aquifer storage for the use ofgeothermal energy is mainly used in large scale facilities and is limited to sites with suitableaquifers in the form of ridges, sandstone and limestone aquifers.Löwenströmska hospital in the municipality of Upplands Väsby, north of Stockholm, islocated nearby the northern part of the Stockholm esker. This means that it can be profitableand environmentally beneficial for the hospital to examine the possibilities of aquifer storagein the esker material next to its property.The purpose of this master thesis has been to investigate if geothermal energy storage with aseasonal storage of heat and cold can be applied within Löwenströmska hospital?s propertyarea using groundwater modeling. A hydraulic groundwater model was constructed inMODFLOW based on a simplified conceptual model of the groundwater system.

The dependency of continuous electricity supply is high in the Swedish society today, at the same time no one is willing to pay for a too costly or over dimensioned power distribution system. The owners of the distribution systems are the ones responsible for this balance act of maintaining a high quality of electricity delivery to customers at a reasonable cost.In this master thesis a limited part of the primary distribution system (10 kV), owned by Mälarenergi Elnät AB and located in the city centre of Västerås, was chosen for a deeper analysis of its reliability. Its ability to handle outages of system components (N-1 and N-2 contingency analysis) was investigated to find out potential weak spots and parts of the grid that showed signs of being overdimensioned.The results of the performed simulations showed that in 74 % of the studied N-1 contingencies cases, consisting of outages of a bus bar in a distribution substation, the system could handle this without causing outages in other parts of the grid. For the N-2 contingencies 61 % passed the test. It was also found that one of the two included high voltage substations could alone supply the investigated part of the grid.

This master?s thesis was written on the behalf of Saba Frukt och Grönt AB inHelsingborg and is the final part of the Master program in MechanicalEngineering at Halmstad University.The main task was to introduce visual control and increase the rate of concept intwo of the departments of the company. The goal is to come up withimplementation proposals, and if possible to implement one in the near future.The author attacks the problem by using the Six Sigma DMAIC-methodology as itis a clear and structured approach. As a complement Lean-inspired tools are used.After compiling the results from the interviews and benchmarking somesuggestions are made. These are reviewed with stakeholders and a discussion ofhow to go on further was held.

This master thesis is an attempt to study the interface in itself, where the human meets the machine and the problems that can arise. I study a particular interface, namely the OPAC of Libra III. In 1999 IFLA presented recommendations for what an OPAC shall contain, and in one part of my master thesis I compare Libra III with these recommendations from my opinion. In another part of my master thesis I make an investigation where I let five by me chosen persons answer some questions from me, both by doing and verbally. I draw the conclusion that Libra III follows most of the recommendations of IFLA in a sufficient way.

This report is a Master?s Thesis performed by Andreas Adolfsson and David Jacobsson atChalmers University of Technology. The purpose of this master?s thesis is to evaluate anew method for load-shedding, the voltage controlled underfrequency load-sheddingdeveloped by ABB. This report presents a comparison between conventionalunderfrequency load-shedding and this new method for load-shedding.

Syftet med denna undersökning är att djupare undersöka vad fenomenet work-life balance innebär i en svensk kommun. I teoriavsnittet behandlas delar om hur det såg ut tidigare på arbetsmarknaden och Sveriges lagar angående föräldraledighet. Det ges en förklaring till work-life balance begreppet som är förmågan att hantera både arbetssfären och icke-arbetssfären utan att någon av sfärerna tar över eller sätter press på den andra. Vårdkapital är även ett viktigt begrepp i denna undersökning och det står för omsorg, att ta hand om andra som t.ex. barn, äldre eller sjuka familjemedlemmar.

2 (45)AbstractAuthors: Gunnel Forssell Ehrlich & Alexandra WinbergTitle: Gender in local press ? a quantitative study of four local newspapers Level: BA Thesis in Media and Communication StudiesLocation: Linnaeus UniversityLanguage: SwedishNumber of pages: 50The report shows a quantitative study of balance in gender and position of power in the local press. The study aimed to shed light on the distribution of space in the newspaper between men and women, those within power and those without in Swedish local press. The study was conducted with four newspapers, during a month of time with local editorial news material. In our study, we have assumed Lippmann?s and Strömbäck?s theories of pseudo-reality and distribution of gender and position of power in Sahlstrand and Jarlbro.

The aim of this Master's thesis is to examine and analyze what discourses about children that can be found in three Swedish culture publications, and also to identify the different social roles that are attributed to children in these publications. The theoretical and methodological background is discourse theory, as described by Ernesto Laclau and Chantal Mouffe. Additional theory used is social constructionism and Norman Fairclough?s critical discourse theory. Three questions are asked: What discourse/s can be found in these publications? What do these discourses tell us about the view on children within the library domain? What social roles are attributed to the children in the texts and what consequences do these have for the power configuration between children and adults? Furthermore there is a discussion concerning what effects these discourses might have on the direct and indirect reception of children in the library.

The aim of this master thesis is to examine the attitudes among library staff regarding a music downloading service called Musikwebb, which is available in many Swedish public libraries. It focuses on the impact of Musikwebb on the process of music selection, the relationship between Musikwebb and the digital development in public libraries and what service Musikwebb offers its users. The gathering of material was executed through focus group interviews with library staff in four libraries. This empirical material we divided in three categories: Music selection, The Library and its digital services, and Library services. We use the results of Sanna Talja?s discourse analysis regarding the relationship between Music, Culture and the Library to analyze our material.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.