AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Live-weight at different ages for Swedish Holsteins (SLB) and for the Swedish Red and White Breed (SRB), and the correlation to heart girth and height at withers. The aim of this investigation was to study the live-weight changes and mature weight for the Swedish Red and White Breed (SRB) and for Swedish Holsteins (SLB), and to estimate the correlations between body weight and body measurements such as heart girth and height at withers, respectively. The material used was from one of the experimental dairy herds (Jälla) of the Swedish University of Agricultural Science. It included recordings on 293 dairy cows with information from 7142 weight occasions and recordings on 275 dairy cows with information of 557 heart girth measurements and 560 measurements of height at withers. The registrations were done during 1993-2002. There was a large variation in live weight between cows in different ages and lactation stages.

The aim of this thesis is to improve the control of urea injection at the combined power and heating plant Framtidens Gärstad (FTG). Tekniska Verken i Linköping AB is the owner of the plant.The FTG plant consists of a boiler where garbage combustion is done. From the combustion nitrogen oxides are emitted. These nitrogen oxides are hazardous to the environment. To reduce the nitrogen oxides, injection of urea into the boiler is used.

The aim of the study was to find repetitive behavioral patterns pre calving that could be used as indications of calving in beef cattle. In the study sixteen Standing- and lying down sensors were attached to the leg of sixteen beef cows. Ten of the sixteen beef cows gave birth to calves during the trial period. From these ten cows, data from six cows were used to assess the sensors fitness for use as calving indicators. The analytical part of the experiment was divided into two parts, calculation of divergence of mean lying time within different time intervals, and the number of lying bouts.The first part consisted of optimization of an equation used to highlight divergence in mean lying time within eight different time intervals (3, 6, 9, 12, 15, 18, 21 and 24 hours).

This thesis deals with the numerical 3D simulation of a four stroke, spark-ignited, internalcombustion engine, which is mounted on a high performance motorcycle. The work, carried outin collaboration with Politecnico di Milano and MV Agusta, focuses on the simulation of theintake, compression and expansion stroke, including combustion simulation, using an opensource CFD code.Simulation of internal combustion engines offers a great challenge in the field of CFD research.Moving boundaries of the solution domain, caused by the motion of the piston and valves, leadsto deformation of the computational grid, with decreasing quality of the solution as result. Basedon this, a previously developed mesh motion strategy was employed where a number of meshesare used to cover the whole simulation cycle. Within each mesh interval the internal cell pointsof the mesh are moved to account for the boundary motion of the piston and valves. This strategywas previously applied to simplified geometries as well as real engine geometries.

Powdery mildew is a serious problem in both field and greenhouse cucumber production and can cause serious infection and radically reduced yields. Today, powdery mildew is the main disease in greenhouse produced cucumber. Disease control should preferably be both efficient and environmentally friendly, which is not easy to achieve at all times. Alternatives to chemical control of powdery mildews are biological control, physical control, non-fungicide control and cultivation of resistant or tolerant varieties. Biological control can be described as the suppression of damaging activities inflicted of a harmful organism by one or more other organisms, which are called antagonists or natural enemies. In Sweden, there are currently no registered biological control products available to control cucumber powdery mildew. The aim of this study was to investigate the effect of two biological control products in order to evaluate their ability to prevent or reduce powdery mildew infection to an acceptable level in greenhouse produced cucumber. In the experiments, different application regimes were also studied.

This report analyzes and examines a hypothesis for finding a method to optimize thelength of the delubrication process time based on a total charge weight. The work hasfocused on the holding time for delubrication and the total charge weight.An important step in the manufacturing chain of cutting tools is when the greenbodies undergo the sintering process. Today, the delubrication step has the sameprocess time independent of the total charge weight. An implementation of a methodto adjust the delubrication process time would give more consistent quality of thecutting tool´s internal characteristics but also reduce the time course of the sinteringprocess. In the present project two methods for this goal were tested, thedevelopment of an algorithm and a weight interval subdivision with associateddelubrication process times.During delubrication a pressure increase is observed due to the decomposition of thePEG in the powder mixture.

The aim of this study was to evaluate whether gallop training, rather than regular drive training, is worthwhile for trotters race performance. Another aim of the study was to expand the author?s riding- and driving capacity, and get more practical experience on the impact of interval training on trotters. The sample population in the study was two trotters, one Standardbred, and one cold-blood. Given the small sample population, the results of the study is only indicative on the effects of gallop training on trotters, and not conclusive.

In October 2009, a new decision was made concerning the administration of predators which resulted in a new wolf policy in Sweden. This meant that the wolf population now should be limited to 210 individuals by harvest. The new policy also recognized that the public acceptance of this species must increase and the genetic status improved. In the 17th of December a decision was taken by the Swedish parliament that it should become legal to hunt wolves in Sweden. The wolf hunt resulted in debate on a large scale amongst people, some thought of it as a good decision while others thought it was wrong.

The aim of this study was to evaluate whether gallop training, rather than regular drive training, is worthwhile for trotters race performance. Another aim of the study was to expand the author?s riding- and driving capacity, and get more practical experience on the impact of interval training on trotters. The sample population in the study was two trotters, one Standardbred, and one cold-blood. Given the small sample population, the results of the study is only indicative on the effects of gallop training on trotters, and not conclusive.

In this report a model was constructed in order to determine how a number of covariates influence the gross domestic product, GDP. The covariates were chosen depending on their expected influence on GDP, for example education and life expectancy. The data used in this report are collected from the World Bank. The model to describe GDP has been calculated using multiple line arregression. In order to reach a reliable final model the number of covariates has been gradually decreased to eliminate insignificant covariates.

In Automatic Milking Systems (AMS), cows are kept in a free stall barn equipped with one or several milking units (MU). The cows? activities in the system are called cow traffic. There are three types of cow traffic systems: guided, partly-guided and free. Free systems have no gates, allowing the cows access to the feeding and resting areas at any time.

This thesis has been made on behalf of SCA Skog AB to assess the need of boron in Swedishforest fertilization. Boron has been added to Swedish forest fertilizers since the beginning of the1980s. This makes the fertilizers more expensive and therefore has the necessity of boron inSwedish forest fertilization been raised.The Swedish bedrock generally contains small amounts of boron. The boron in the bedrock istightly bound to the mineral tourmaline and mostly unavailable for plants. This leads to that thecontribution of boron to the soil from weathering is very low besides soils with marinesediments.

Genomic selection (GS) is used for selection of breeding animals of dairy cattle. GS is though not as extensively used within the beef industry. One reason for that is the low accuracy (rTI) of the breeding value that is of great importance for the final genetic gain. Causes to the low accuracy are high effective population size, a small reference population and a genetically differentiated population. There is however a market for genomic selection with High Density (HD) tests for beef cattle.

Background: Running economy is one of the key factors to achieve top performance in endurance events. Little evidence exists for improving running economy using high-intensity interval training while running. Objectives: The purpose of this study was to examine how HIIT affects running economy and VO2max. Method: 14 well-trained athletes (age 35 ± 8,9 years, height 175 ± 11,7 cm and weight 69 ± 12,2 kg) were divided into two separate groups (HIIT and Control). HIIT group performed 3 HIIT exercises every week for 4 weeks and Control group continued with their separate training programs consisting of mostly traditional endurance training. Results: Running economy showed no improvement in HIIT (pre 38,62 and post 38,62 ml/kg/min, p=1.00) but Control improved (pre 45,41 and post 43,37 ml/kg/min, p=0,03). VO2max decreased in HIIT (mean 61,32 to 60,84 ml/kg/min) and in Control (mean 61,99 to 58,47 ml/kg/min)..