Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

The aim of this Master?s thesis is to present guidelines for making a digital repository. To attain this, useful factors for creating an archive were examined. Also different organisations? strategies were analysed.

The purpose of this study was to investigate interactional patterns in the context of a fifth grade class in Sweden. It was also to investigate whether the interactional patterns of the class and their teacher was subject to any change dependent on the lesson subject, specifically mathmatics and science. The study was conducted through observations and interviews. The results of the study varied somewhat from the results of earlier studies within the same field of research. The girls of this class was more likely than the boys to initiate interaction with the teacher or other pupils.

Mammary gland neoplasia is one of the most common diseases in the bitch and the most common neoplastic disease. More than 13 % of the female dog population in Sweden suffers from mammary tumors during their lifetime. The disease can affect bitches in all ages but most often middle aged and older dogs. Some breeds such as Poodle and English Setter are predisposed for the disease. The aim of this study was to evaluate if it is possible to improve the post surgical healing process by using a pressure pad.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

Det framgår av en mängd opinionsundersökningar att vi svenskar ser oss som miljömedvetna. Ett sätt att värna om miljön är att källsortera. I kvarteret Topasen 1&2 i Norrköping har det införts källsortering i miljörum på gården men möjligheten att använda sopnedkasten finns kvar. I denna uppsats undersöks med hjälp av intervjuer och en enkät vad som styr de boendes val av sopsystem samt hur hyresgästerna påverkas av att kunna välja. Uppsatsen syftar till att undersöka om de boende i området gör så mycket för miljön som de tycker att de borde göra samt om deras beteende stämmer överens med vad de säger att de gör.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

Bakgrunden för denna studie är problematiken kring beslutsfattande. Tidigare forskning visar att en individ dagligen fattar en mängd medvetna och omedvetna beslut. Dessa beslut faller sig olika utefter vilka erfarenheter, preferenser och känslor individen har och hur detta påverkar individen vid köp av dyra sällanköpsvaror. Syftet med studien är att identifiera faktorer och personlighetstyper som influerar köparens beslut gällande dyra sällanköpsvaror..

In a globalized world, competitiveness is based on the high IP (intellectual property) of our export products and innovations are therefore important for new companies to establish and develop. It´s not enough to just have big international companies but it is also necessary to invest in new companies that can be competitive in the future. By helping entrepreneurs with innovation support in the early stages, new technology-based businesses are established and developed. The purpose of this paper was to examine how innovation support in the early stages affects the establishment and development of new technology-based companies. Furthermore, we investigated how this will affect Sweden's international competitiveness.

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

The purpose of this paper is to contribute to better understanding of the importance of social support for physically active individuals' experiences of training residence following an injury.The physical activity's impact on public health is well known. Increased physical activity also increases the risk of suffering an injury related to physical activity. The importance of social support for those individuals who suffer an injury related to physical activity is where increased knowledge is needed.Four interviews to were conducted using a thematic interview guide with the following themes: The experience of the training break, two sides of social support, several ways of dealing with the experience, the design of the support, Varied support providers relationship changes. The most important property of the individual who gave support was an experience similar to that of the injured individuals underwent. That, combined with the close relationship with the individual who gave support was seen as crucial to the experience of the social support role for the injured individual.The Conclusion was that social support is important for the experience of a break from exercise due to an injury related to physical activity..

Chlorinated solvents are common contaminants in soil and water. Under anaerobic conditions microbes are capable of transforming chlorinated solvents into ethylene which would result in a remediation of the contaminated area. In order to use natural attenuation as a remediation method evidence of continuous degradation is required. Furthermore, the degradation must occur at a sufficient rate and continuous monitoring of the site is needed until the demanded levels are achieved. A field study was performed on the basis of data from a dry-cleaning facility contaminated mainly by perchloroethylene.

The aim of this essay is to analyze how students are constituted as subjects in local curricula. The theoretical perspective is grounded in Michel Foucault?s notion of governmentality and power/knowledge and his critique of a sovereign subject. From this theoretical perspective I use Foucault?s concept of formation of objects and Ernesto Laclau and Chantal Mouffe?s idea of subject positioning as tools for a discourse analysis.

This thesis work is the last part of the Master of Science education inmechanical engineering at KTH, Stockholm.The aim of this project was the development of a Multi-zone modelfor NOxformation in Diesel engines. Because of the stringent emissionlegislations, great effort is made to decrease the fuel consumption and theharmful emissions of internal combustion engines. Computer simulationsplay a decisive role in this context because they substitute the expensiveand time-consuming laboratory tests.The model is based on a multi-zone approach and uses the wellknownExtended Zeldovich Mechanism which gives a relation to calculatethe NO formation rate using the concentration of different gas speciesinvolved in the process.All the most important phenomena involved in the Diesel combustionhave been modelled. A special attention is then paid to the equilibriumconcentration calculation; this is a significant part of the model whichstrongly influences the following steps.A Simulink model has also been developed. This second version isbased on the previous model and it is made especially to allow theconnection with other external softwares, GT-power in this case.