Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage.

The real estate company Ihus is facing an expansion of its comfort cooling in Noatun,Uppsala, to provide the buildings in the block with cooling. The buildings in Noatunare mainly used for office premises, where the requirements for an accepted indoorclimate is great. However, it?s uncertain whether Ihus should continue, as currently,producing comfort cooling by themselves using a compressor chiller, or if they shouldconnect themselves to Vattenfall?s district cooling net.The purpose of this report is to examine which technique of cooling is best suited forIhus and their buildings in Noatun. It should also work as a guideline for othercompanies facing the same problem as Ihus.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

This thesis investigates the communicative role of scenography in the performing arts for children, with an aim to make the readers understand the ways in which a set design can be optimized so that a young audience can be able to interpret the play and its message.The art of scenography is complex and includes many elements. The research questions can therefore be grouped into three clusters: one artistic oriented (How does the scenographic process work and what is its relation to the scenic piece at large? In which ways may scenography be used to support the desiderate interpretation?), one audience oriented (Which work processes enhances the chances of creating dramatic art that is perceived as meaningful to the audience? On what premises can the semiotics of theatre be used in the performing arts for a young audience?) and last a cluster that focuses on Den magiska cirkeln (The Magic Circle) by ung scen/öst (What is told in the show and how is this portrayed in the scenography? Who is in the target group, and does the audience get the feeling of the performance as intended?).Den magiska cirkeln is used as a case study in the thesis in order to reflect the theoretical material. Methods in the case study includes performance analysis, a survey completed by 178 people in the audience and an interview with scenographer Anna Dolata. 14 performing analyzes of Swedish children?s theatre shows have been made in addition to the case study.The thesis analyses and compares two work logics; the internal logic and the external logic, and it is shown that meaningful interpretations are likelier to happen with an external logical point of view.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

This study where designed to investigate if there are any positive relationship between the extent of physical activity during adolescent's leisure time and the academic performance, and also if there are any negative relationship between the academic performance and the time spent in front of the television or computers. Another part of the study tried to find out if physical activity has a direct and immediate influence on the performance in school. 91 pupils (51 girls and 40 boys) in the 8:th year of the Swedish primary school, from three different schools participated in the study. All 91 pupils first responded to a questionnaire concerning there activities in leisure time. They where then tested in a mathematical test and the results where compared with the extent of physical activity and TV/computer time they had stated in the questionnaire.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

Syftet med vårt arbete var att studera vilka övningar och arbetsmetoder en amerikansk skola använder för att förbättra elevers muntliga framställning. Den empiriska delen av vår undersökning genomfördes i en amerikansk skola med 20 elever i åldrarna 12-13. Observationerna genomfördes i ämnena performance, council samt speech. Studien var av kvalitativ karaktär och genomfördes med ostrukturerade observationer. Vi kände snabbt stor skillnad mellan de svenska skolor vi besökt tidigare under vår utbildning och den amerikanska skolan beträffande elevernas vilja att tala.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

In this master thesis, control algoritms using arm side sensors are investigated for an industrial robot. The sensors can be position encoders placed after the gearbox and accelerometers on the robot arms. Control strategies are discussed and evaluated for different models of the robot, after which chosen strategies are applied to a realistic model. Control algoritms using arm side sensors (LQ, dual-loop and PD-PID) are compared to a PID-controller that only uses measurements of motor position for feedback control. The comparison are done with respect to disturbance rejection, oscillation damping, robustness and tracking performance of a reference trajectory.

In this study the speech of adolescents with unilateral cleft lip andpalate (UCLP) and delayed closure of the hard palate was evaluated.Evaluations were made with experienced speech-language pathologists(SLP:s) and lay listeners. The SLP evaluation consisted of typical cleft palatespeech variables and some of them were adapted for lay listeners. Attitudestowards the speech of the adolescents were investigated by asking laylisteners if the speech constituted any hindrance to vocational performance.The SLP:s mainly found nasal escape and velopharyngeal impairment (VPI),although to a small degree and extent. The lay listeners mainly foundresonance deviations and indistinct speech. The latter was associated withhindrance to vocational performance.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

Because of an increasing demand from customers and changing external environment, there is a need for continuous improvements, for both manufacturing and service organizations, to meet these demands. Manufacturing organizations have been working systematically with quality improvements for a long time, but it has not been as common for service organizations. Because of that the methods to use for implementation of the systematic improvements have not been designed to fit service organizations, and not either for public organizations. The purpose of this thesis is to explain if and why the Swedish Road Administration?s organizational culture and handling of ideas and deviation support an implementation of continuous improvement management.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.