This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

This study investigated whether in-situ audiometry, delivered via hearing aids, is a better option as a basis forprescribing hearing aid amplification, compared to conventional audiometry. By examining the real ear insertgain (REIG) in 29 ears (18 subjects), that had been fitted with a hearing aid programmed using both conventionalaudiometry and in-situ audiometry, the study looked at whether in-situ audiometry based prescription is closer tothe NAL NL1's fitting target than audiogram based prescription. The hearing aid Siemens Pure 7mi with speakerunit M was used on all participants. The results showed how in-situ audiometry based gain at certain frequenciesis more consistent with the target curve, especially at 1000, 1500, 2000 and 4000 Hz. It was not establishedwhether the findings of the study were statistically significant.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.

Denna studie har haft som syfte att belysa ledarskapet i grundskolan avseende den studie- och yrkesorienterande verksamheten samt förhållandet mellan ledarskap, personalens engagemang och verksamhetens resultat. Avsikten har bland annat varit att synliggöra om skolorna har ett reellt ledarskap avseende verksamheten eller inte. Bedömningsgrunderna för ett reellt ledarskap har inspirerats av den transformativa ledarskapsteorin. Studien baseras på enkätsvar från 107 yrkesverksamma studie- och yrkesvägledare i Stockholms, Skånes och Västerbottens län. Resultatet visar att den stora majoriteten skolor saknar ett reellt ledarskap avseende verksamhetsområdet samtidigt som flera studie- och yrkesvägledare säger sig vilja inta en ledande funktion för detta.

The purpose of this Masters thesis is to investigate the reasons for public libraries to have story-time today and also the reasons for story-time at the public library historically in Sweden. Why is the phenomenon of story-time still existing at public libraries today? The study is based on a questionnaire that was sent to childrens librarians in the Västra Götaland region. The material collected in this questionnaire was put together and resulted in six different categories showing the libraries purposes and thoughts of their story-time activities. The categories were: cultural heritage/tradition, joy of reading, language and imagination, library visits, storytelling and mutual experience.

The purpose has been to, by the means of literature studies and conversation, give landscape architects, teachers or other interested people an increased understanding of school gardens as a phenomenon. One episode in the essay describes school garden?s historical background and how its ideology has changed as the society has developed. A conversation with a spokesperson for Södermalmsskolan in Stockholm, depict how a communal public school handles the management of a school garden today. I have also wanted to present the conditions that society and the schools organisation has put on the management of the garden on this particular school. In the year of 2007 Södermalmsskolan got the opportunity to found its school garden thanks to the environmental campaigns that were realized by the city of Stockholm.

In this thesis my purpose is to study the mechanisms and discourses that are the foundations for identification processes, in a contemporary society characterised by increased mobility. By means of a fictitious life history, I relate to this problem constantly through the work. At the beginning of the essay I discuss the traditional, western, philosophical view of the self and its surroundings, which eventually leads me to focus on the theories of the sociology of knowledge. From this perspective I choose to examine globalisation processes and mobility, to create an understanding of how these two, changes the circumstances for the individual identification. In my concluding argument I stress that all research or all studies concerning identification processes must take into account that these identifications always take place with regard to time/place which also means, that it takes place both in real space and in imaginary space.

This essay is a study of the Swedish author Amanda Svensson?s novel Hey Dolly (2008). The aim of the study is to investigate the conflict that occurs in the storytelling because of the untruthful narrator Dolly. Using the terms story and discourse, from a method of narratology by Maria Nikolajeva, the purpose is to analyze how the narrator manipulates the reader?s comprehension of what is real and not in the text.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

The result of this master thesis report describes the advantages and the drawbacks that will arise when implementing an Ethernet based intercommunication system in military vehicles. The report presents a possible solution and describes how different sound applications will be implemented into the suggested solution. The report show that IP LAN in vehicles leads to more advantages than drawbacks. The main advantages are that all kind of media can share the same LAN and that there is a lot of knowledge of this technique in the civil area. The main drawback is about delay.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).