IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

rePULSE är en ny träningsmetod för personer som har problem med att kontrollera sina impulser, inte bara aggression och ilska utan även nedstämdhet, social fobi, depression och missbruk med mera. Bakom rePULSE står Gunilla Dobrin. Det praktiska genomförandet av själva kursen följer de principer som finns i den kognitiva terapin där man arbetar med att hitta de negativa tankar som dyker upp och påverkar personen i fråga. Utgångspunkten för metoden är ART, Aggression Replacement Training, men till skillnad från ART som är en form av gruppterapi är rePULSE ett individuellt program. ARTs grundare Arnold P.

The use of Web applications is a growing area. While the possibilities and functionalities are increasing, so is the complexity of them, together with the threats against them because the complexity also opens up the application to vulnerabilities. It is therefore important for developers to know how a web application can be developed with security in mind.This study?s intention has been to create an introductory documentation of what kind of techniques that exists which can produce higher security, which methods there can be within the development process and what to think about when programming secure web applications. In this paper we have investigated how theoretical manuals in the IT security department handles that area, and interviewed two developers from two different companies to see how they use security in their web applications.The study has an exploratory technical perspective and does not explain how to practically use and interconnecting different security-enhancing technologies, but is more suppose to give a first glance at what is available and sow a seed for those interested to continue reading further about the subject.

This examination paper is an energy-inventory of Soldathemmet at the regement in Halmstad, in colaboration with Fortifikationsverket in Halmstad. The building is first an foremost for the soldiers, where they can go for a cup of coffee or watch TV. There is also a museum and a drivers school in the building. Calculations have been done with two computerprograms; VIP+ and ISOVER Energy. The results were well matched with the statistics that were provided by Fortifikationsverket.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.

Syfte:Syftet med vår uppsats är att kartlägga nötköttsbranschen med avsikten att vidare utreda de bakomliggande faktorerna till varför det, i butiker, skiljer så mycket i pris mellan svenskproducerat och utländsk importerat nötkött. Metod:I vår uppsats har vi utgått ifrån en deduktiv ansats, med vissa induktiva inslag. Vi har använt oss av en kvalitativ metod, där vi har insamlat material främst via intervjuer. Teoretiskt perspektiv:Vi har använt oss av teorier i form av de fem konkurrenskrafterna och Strategic Cost Management. De fem konkurrenskrafterna möjliggör en kartläggning av nötköttsbranschen och genom Strategic Cost Management har vi analyserat värdekedjan, vilket köttet passerar igenom från producenten till butikerna.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

The motivation for this thesis lies in the knowledge that there is a crucial information need amongst LGBTQ-persons wanting to read fiction related to LGBTQ in order to strengthen their own identity. This particular information need regarding identification has been said to be more central within LGBTQ-communities than within other user groups, largely because they represent a marginalized group in society. Critical feminists, such as Hope A. Olson, have proved that knowledge organization based on systems of subject representation in fact may lead to further marginalization and exclusion of already marginalized groups. Therefore, the aim of this thesis is to compare subject representation and social tagging as methods of organizing LGBTQ-fiction.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

To regularly remove woody vegetation along the roadside of forest roads is an important part of the road maintenance, since the vegetation binds moisture in the road side and, thus, the removal makes the road drying faster with results in improved bearing capacity. Vegetation removal also makes it easier to upgrade the road by material recycling from the ditch and, moreover, the visibility along the road is maintained.The aim of the study was to evaluate what type of chain flail is the best and most cost-effective for removal of different kind of woody vegetation along forest roadsides.Time studies were made on two chain flails when removing woody vegetation in three different classes; easy-, middle- and heavy shrub removal. The studied flails were one light and rather simple flail named Optimal M160 and a heavier and more advanced flail named Slagkraft H210. The removal was made according to Holmen Skogs? specification and the quality of the cleaning was measured by objective belt inventory.The productivity was higher with the heavy flail within all cleaning classes.