Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Volvo Construction Equipment is a world leading company in construction machinery. Tomaintain the best products, development is prioritized. The master thesis regards sound reductionof the hydraulic system on a wheel loader. The background to the master thesis is asimulation made on the hydraulic system, performed autumn 2005. The result of the simulationshows that the energy of the pressure ripple is reduced when the paralleled hydraulicpumps are phase shifted and reduces each others pump pulsations.

Lake lowering in sulphide-rich areas is currently a major environmental impact for surface water. This study focuses on whether there is a relationship between a gradient of lake lowering and surface water impacts in areas of sulphide-rich sediments, in order to better understand their contribution of heavy metals and sulfuric acid. Also, is it a reasonable method to use the reduced lake area in order to quantify the gradient? The survey was conducted by collecting water samples from reference lakes and lowered lakes from south to north in coastal areas within the county of Västerbotten. Water samples were then analyzed for TOC, pH, conductivity, anions, base cations, alkalinity, acidity, sulfate, Al, Cd, Fe, Mn, Cu, Zn and Pb.

The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.

Genom litteraturstudier samt praktiskt arbete med förbättringar av programvaran File Secure har ett antal lämpliga designmönster för konfigurationshantering i Java identifierats och applicerats. Den typ av konfigurationshantering som här avses innefattar inläsning från en databas till en objektrepresentation, samt ett grafiskt gränssnitt som låter användaren modifiera datat. Det antas att mängden data är förhållandevis liten, vilket har gett upphov till vissa förenklingar. Resultatet av arbetet presenteras i form av ett mönsterspråk för konfigurationshantering, innefattande designmönstren Domain Model, Active Record och det befintliga mönsterspråket Model - View - Controller. Detta kan appliceras i många olika sorters system..

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

In order to reduce the price for, and improve the performance of automatic control systems for magnetization of synchronus generators, the possibilities of using a PC based software PLC system, Programmable Logic Controller, has been investigated. The result is a system based on the CoDeSys software PLC with runtime environment from 3S-Software, communicating with external units via Modbus fieldbus. System price is reduced from ?5000 to ?2000 and system processing speed is reduced from 10 ms for a Siemens S7 PLC to 4 ms with the CoDeSys PLC system though unsolved problems with runtime seizure caused by improper settings in the PC BIOS..

AbstractThe purpose of this study is to find out how pupils give expression of a water cycle model and if the model causes any misunderstanding. Two problems constitute the starting point for this investigation. The first question is: how do the pupils explain the water cycle with the help of the jar model (can of glass). The other question is: can the children see any similarities between the can of glass and our earth. Qualitative semi structured interviews with seven pupils in the ages of 8-9 have been used to show the pupils? own thoughts and how they express them.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

This case study is performed within the production of Sherwin-Williams, Bellö. The purpose is to increase the understanding how a value stream can function more efficient, from a lead time perspective. With the analytical model that is build up on known theories, the purpose have been fulfilled. Mapping of value and non value time for four products thru their respectively process reveals wastes, which is, waiting, transport and movement, incorrect processing and set-up time that in it self create transport and movement. Thru identified wastes that causes loss in lead time suggestions of improvement has been proposed.

Simulations of simulink models using Kalman filters are often very time-consuming. This problem depends mainly on the fact that the Kalman correction has to be performed at each sample instance through the whole simulation. The goal for this thesis work is to reduce that time-consumption for the filtering part (the integration partis treated in a complementary report) of a simulation. Furthermore a Matlab routine to perform parameter tuning and finally a graphical user interface is developed.The filtering part of the simulation in this thesis is based on an Extended Kalman Filter (EKF). The time optimization of this filter considers searching for the possibility to replace the today?s existing Matlab functions that is used to perform the filtering calculations.

The purpose of this thesis has been to build a parameterized model of a prototype motor in the program Solidworks, to use in future optimization of aspects of effectiveness and weight. The result were two models. The first model were one minor part of the whole design in 2D, to be able to optimize and study the minor part with a faster loss simulation. The second model was the whole design in 3D. The whole model were done with the three programs Solidworks, Comsol and Matlab.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.