The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

There is always a need for more effective ways to store energy in order to reduce the human impact on the environment. One step on the way can be the use of flywheels as kinetic energy storage devices. Low frictional losses are essential for a flywheel to be effective. To minimize these losses active magnetic bearings (AMB) can be used to keep the shaft centered instead of the more conventional ball-bearings. AMBs use actuators and a fast control system that needs correct and noise-free measurement data of the shaft position and the current in the actuators to work properly.This thesis explains the process of constructing power electronics and a current measurement system for active magnetic bearings (AMB).

This paper deals with the development of scientific geography during Antiquity from its mythical background before the seventh century BC to Claudius Ptolemy during the second century AD. The main focus is on questions concerning the shape of the earth, its place in the universe, size and mapping of the earth. Already before 400 BC, the idea of the earth as a globe was firmly estabished. During classical time, Aristotle used empirical and rational arguments to prove that the earth was a sphere and that it was situated motionless in the center of the universe. In the third century BC, the first reasonably correct measurements of the circumference of the earth was carried out by Eratosthenes.

Sweden's drinking water quality is considered to be high partly due to a high quality of the raw water and a well developed sewage infrastructure. Despite this, there is water contamination that could be prevented by installation of a sophisticated early warning system. Some of the major players in the production of drinking water have already invested in different types of early warning systems to ensure drinking water of high quality. There are various forms of early warning systems where automatic monitoring of E. Coli is an interesting alternative.

This paper is a study how students at a high school in Falun, Sweden, estimates theirperformance in an upcoming math test which is then compared with the actual grade thestudent performed. The students who participated also answered questions related to ?risksituations? to examine whether there is a correlation between how students estimate theirperformance in the context and their risk behavior, and if the students act like economicmodels assume. In agreement with previous studies, the boys in the survey tended to beoverconfident in their performance. The girls in the study were neither over- norunderconfident in her performance and no significant difference in the estimation of one'sperformance between the sexes could be proven.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

The report begins with a general inventory of possible technical faults in a hydropower plant and of possible fault indicating measurements. Then an investigation is made concerning a few different faults. Based on this investigation a choice on seal box condition and water leakage is made as problem for a more thorough examination, in which it is concluded that the turbine water leakage is larger when the turbine is put into operation. The examination ultimately results in a computer alarm for faults related to the seal box. Finally a few things are mentioned about flow measurement and pressure measurement in relation to the project as a whole..

The purpose of this risk analysis is to investigate if the transport of dangerous gods through Halmstad is a threat to the surrounding area. The report shall serve as a component in the making of pre-plans and the planning of exercises..

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Looking at the debate on nuclear power in Sweden, the issue of risk is central to understanding the difficulties in resolving differences between proponents and opponents. I sought to answer the research question: "how is the concept of risk constructed in the nuclear power debate in Sweden?" Four main aspects of risk construction were defined and investigated to identify differences between sides in the debate. Through a qualitative study of the debate and its actors I found clear differences in respect to all four aspects of risk construction. First, the perception of nuclear power as a "normal risk" is common among nuclear opponents in contrast to a largely probabilistic view among proponents.

ObjectiveThe objective of this study was to investigate differences between monotich and dichotic 40 Hz Auditory Steady-State Response (ASSR) with Interacoustics Eclipse.DesignThe aspects studied are test duration, relation be¬tween ASSR and behavioural thresholds (BT), reproducibility and correlation between rejects during Brainstem Response Audiometry (BRA) and differences between ASSR and BT. Monotic and dichotic ASSR-thresholds for eight normal hearing subjects (.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.