Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

The report descripbs how a diplexer for a hybrid analog/digital filterbank has been constructed and tested. A diplexer divides the frequency band into two different bands that do not who doesn't overlapp each other. The sampling rate for the two ADC:s is 80 Msps, and therefore it is advantage to have zero at 80 MHz. The reason for this is that a proposed class of hybrid filterbanks with very good quality requires a zero at or close the sampling frequency to work well. The diplexer was made in three versions.

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

Arbetet bygger på att de informationssystem som används idag men som blir allt äldre och därigenom inte klarar de krav som ställs på dem. Detta medför att informationssystemen måste migreras till modernare plattformar, då företagen dels inte klarar sig utan dess nuvarande funktionalitet och dels måste vidareutveckla systemen.Detta arbete tar upp olika sätt som detta kan genomföras på och vilka problem som kan komma att uppstå när detta sker. För att kunna undersöka detta så genomfördes ett antal migrationer. Språken som migrationen kommer att ske mellan är Visual Basic 6 och Visual Basic .net. Migrationerna kommer att ske med hjälp av ett migrationsverktyg, samt ett ramverk som i arbetet skräddarsys för just arbetets typ av migrationer.Det arbetet kommer fram till är att det sker problem vid användande av ett verktyg och även att det inte ger tillräckligt med respons på vad som gått snett under migrationerna..

The purpose of this degree project was to build laboratory equipment for a new course in power electronics that starts this autumn 2010 at Uppsala University. The equipment is intended for student labs and it covers the most important areas of the course including rectifying, buck-/boost-converters and PWM-modulation. It is built as one sealed unit where all the electronics are built-in but visible and it has a connection board where students safely can connect the different circuits. The project has advanced from theoretical studies of circuit design, choosing of components and simulations to drawing the printed circuit board (PCB), soldering, case building, final testing and troubleshooting - basically most steps from an early idea to a final product. Measurements on the final product gave about the same results as the earlier simulations of the circuits and the result is overall satisfying..

Modeprodukter har en mycket kort livslängd och modebranschen förändras snabbt. Tiden är därför essentiell och utgör en betydelsefull konkurrensfaktor. Genom att reducera tid i försörjningskedjan kan ett företag vinna marknadsandelar samt höja sin lönsamhet. RFID är en teknik som kan användas för att reducera tid samt förbättra logistiska processer i försörjningskedjor. Trots att denna teknik har börjat spridas, används den generellt inte hos svenska modeföretag.

This thesis conducted at the University of Uppsala investigateshow well a prefabricated building component from the manufacturerMasonite Lättelement AB can be incorporated into ahouse projected to accomplish the demanding criteria of a passivehouse. The thesis is organized as a comparison betweenthe prefabricated elements and an on-site built component fromthe passive house area of Oxtorget in Värnamo, Sweden. Theaspects investigated were air leakage, energy, moisture, economyand noise conditions.Results of the comparative analyzes shows that the prefabricatedproducts were capable of accomplishing the requirementsof passive houses and therefore this thesis should beviewed as a basis to confirm that the technology of prefabricatedbuilding components today in Sweden are mature enoughto be a significant part of the passive houses that are to be builtin the near future. The development of prefabricated technologyis of crucial significance if we are to accomplish the goalsof reduced energy consumption by the year 2020..

This thesis describes the design of a tipping trailer, from a company?s demands andrequests to complete manufacturing documentation. The design is developed for thecompany Abexor AB in Östersund that produces tipping trailers. The product issupposed to be used by Abexors customer to transport cargos of different kinds,such as gravel, stone, dirt, etc.The work commenced with a meeting at the company where demands were set.After that a pre-study was conducted to find out what traffic rules were required forthe trailer to be allowed to be driven on roads. Similar products were examined tosee how the trailer could be designed.

Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

During the 1990?s a large number of building projects were revealed where lack of moistsafety precautions during the construction process had led to extensive moisture damage. Alsoresent implemented studies have shown that the problems with moisture damages have ratherincreased than decreased during the past few years. Moist is considered to be one of the mainfactors to cause unhealth due to deficiencies in the indoor-environment and does also causeunnecessary expenses and a reduction of the confidence in the construction industry.In this Bachelor of Science thesis three projects have been reviewed to examine how moistsafetyhas been observed during the construction process. Main focus has been to identify thebuilding components that are the most exposed to moist, and to examine how they have beentaken into account during the period of design and construction.

We are working on the development and design of an approach to agents that can reason, react to the environment and are able to update their own knowledge as a result of new incoming information. In the resulting framework, rational, reactive agents can dynamically change their own knowledge bases as well as their own goals. An agent can make observations, learn new facts and new rules from the environment, and then update its knowledge accordingly. The knowledge base of an agent and its updating mechanism has been implemented in Logic Programming. The agent?s framework is implemented in Java.

This thesis describes a system for dealing with free surface fluid simulations, and the components needed in order to construct such a system. It builds upon recent research, but in a computer graphics context the amount of available literature is limited and difficult to implement. Because of this, the text aims at providing a solid foundation of the mathematics needed, at explaining in greater detail the steps needed to solve the problem, and lastly at improving some aspects of the animation process as it has been described in earlier works. The aim of the system itself is to provide visually plausible renditions of animated fluids in three dimensions in a manner that allows it to be usable in a visual effects production context. The novel features described include a generalized interaction layer providing greater control to artists, a new way of dealing with moving objects that interact with the fluid and a method for adding source and drain capabilities..