Syftet med föreliggande studie var att undersöka hur bra vi är på att bedöma ålder på omaskerade och maskerade ansikten. Syftet var även att undersöka om det fanns systematiska fel som är förknippade med åldersbedömning av maskerade ansikten.Totalt fick 60 försöksdeltagare, samtliga ungdomar, skatta åldern på 60 fotografier av 30 maskerade och 30 omaskerade män.  Fotografierna var indelade i två åldersgrupper, yngre och äldre, och samtliga stimulipersoner förekom i både den maskerade och den omaskerade varianten.Resultaten visade att försöksdeltagarna var bättre på att skatta åldern på omaskerade ansikten än på maskerade. Inga skillnader i systematiska fel fans mellan maskerade och omaskerade ansikten.Bilder av unga ansikten skattades med högre precision än bilder av äldre ansikten..

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

I denna uppsats studeras svenska börsnoterade bolags tendenser till resultatmanipulering. Iuppsatsen undersöks huruvida kvartalsvisa resultatmönster kan indikera förekomsten avresultatmanipulering. Uppsatsen undersöker även om bolagsstorlek, baserat på totala tillgångar,är en parameter som bidrar till ökad användning av resultatmanipulering. Via den modifieradeJonesmodellen görs beräkningar för att besvara studiens syfte. Resultat av studien visar attgraden av icke godtyckliga periodiseringar inte skiljer sig åt mellan räkenskapsårets kvartal.Vad gäller bolagsstorlek presenteras indikationer på att stora bolag tycks manipuleraperiodiseringar i större utsträckning än små bolag..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The study took place at a food corporation in Växjö, Sweden. It describes a building that contains four tanks in which glucose syrup is stored. The purpose of the study was to calculate the amount of heat that leaves the building and the amount of heat that is supplied by the installed heating equipment. Before the calculations could be implemented, all the systems that supply the building with heat had to be examined. With a small amount of information from earlier studies, the work to gather all the data necessary for the calculations began.

After emergencies involving chemical spills it is of great importance that correct measures are taken with short notice, both for the security of people and in order to minimize future environmental consequences. The RIB-unit at the Swedish Rescue Services Agency initiated this study, the aim of which is to propose changes to the existing chemical transport calculation tool: Chemical Spill 3.4, included in RIB - Integrated Decision Support for Civil Protection, so that it can be used for decision support as well as in preventive work. A rough estimation of chemical transport in the subsurface is considered being of great importance when making decisions during emergency response operations.The proposition presented in this report is a non site specific chemical transport model which is designed to give a rough estimation of NAPL flow in homogenous isotropic soil shortly after an instantaneous release. The model can be used at two levels; both in situations without access to information on subsurface properties, and with more accuracy in situations with knowledge of the included parameters. For that reason the user can choose among predefined alternatives or assign the parameters a numeric value to increase the quality of the model output.

A today common soil reinforcement method is the installation of lime-cement columns. Lime-cement columns have been used since the 1970?s and have been a useful method for stabilizing soil at great depths. It is mostly used for stabilizing road and railway embankments because the method is economically viable and the columns are easy to install. The total costs for the installation of the lime-cement columns is dependent on the numbers of installed columns, what percentage of lime and cement that has been used and the pattern in which the columns has been installed.

 This abstract describes the bachelor degree thesis in computer technology at Växjö University. The company BSR in Växjö has requested an application that can measure a cars performance, with attributes like acceleration times and engine power estimation. The communication between car and computer is via the USB port on the computer and the OBD-II socket on the car with the network protocol CAN, controller area network. Cars from VAG have been the primary focus group and the application has been tested on a Volkswagen Passat CC from 2009. The system is developed in the programming language C# in the environment Visual Studio with the framework .NET.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

Opioider är vitt använt på smådjur som smärtlindring och för att minska behovet av anestesimedel. Opioider har också nyttjats på hästar så långt som 70 år tillbaka i tiden men användandet har varit begränsat och kontroversiellt då hästar lätt exciterar på grund av opioider. Metadon är en ?-receptoragonist och detta är den receptor som främst står för opioidernas analgetiska effekt. Metadon är inte godkänd för användning på djur i Sverige men används ändå ofta off-label på grund av sin goda smärtlindrande förmåga.

Om vi har ett stickprov med X1, X2, ..., Xn oberoende lika fördelade observationer från en kontinuerlig fördelning med fördelningsfunktion F?, där ? är en okänd parameter, är Likelihoodkvottestet (LT) ofta en bra metod för att testa nollhypotesen H0: ? = ?0 mot HA: ?? ?0. För vissa typer av fördelningar saknar dock Likelihoodfunktionen övre begränsning (Ranneby, 1984) och (Ekström, 2013) vilket innebär att testet inte går att tillämpa då. Detta test jämförs med två nyare test, Ekströmtestet (ET) (Ekström, 2013) och Fidelitytestet (FT) som är ett modierat ET, som vi vet fungerar även i dylika fall. Under vissa generella villkor så vet vi att de tre testen är asymptotiskt ekvivalenta.

ICA is the largest general dealer in the Swedish market as well as the largest supplier to the independent ICA-dealers. The principal and one of the biggest stakeholders of this thesis is the department Supply Chain Development who is responsible for the development of ICA?s Supply Chain.The purpose of this study is to examine how ICA?s sales are affected by weather and to make recommendations on how ICA should proceed with its work regarding this issue. By leveraging their forecasts by including weather, ICA hopes that their logistical metrics amount of spoilage, service levels and number of inventory days will improve. This thesis describes how ICA is working with weather currently, and furthermore it discusses the existing literature within this area.

Sewer trenches usually contain material with a higher hydraulic conductivity then the adjacent soil. Thus they can serve as paths of preferential flow in a polluted area. Wastewater from factories can also leak from wastewater pipes and pollute the soil in the sewer trenches.The purpose of this project was to investigate pollutions in sewer trenches and in sewer pipes in the industrial area of Köpmanholmen, 20 km south of Örnsköldsvik in the north of Sweden. To make an estimation concerning the potential of transport of pollutions in sewer trenches, hydrological calculations were performed.Leakage to any greater extent did not seem to be a problem in the area. This is the case both for the concrete and the wooden pipes that have served as factory wastewater pipes.