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.

This report treats a Master Thesis performed at Scania CV AB. The task was to create a computer model of a hydraulic actuator system in the software AVL Hydsim. The system consists of two spring-loaded masses with surrounding hydraulic components. The purpose of the model is to study phenomenon and problems in the system, as well as to be a support in the development of the system. It is not supposed to be used to study absolute values in its current form.

This thesis has been written at Linköping University for the company Instrument Control Sweden AB (ICS).ICS is a small company located in Linköping that develops software and hardware for Unmanned Aerial Vehicles, UAV. At present, ICS has a fully functional autopilot called EasyPilot but they want to reduce the autopilot?s size to make it more attractive.The purpose of this thesis was to investigate if it was possible to reduce the size of the autopilot and how, in that case, it would be done. It was also necessary to examine whether the old processors should be replaced by new ones and how hard it would be to convert the old software to these new processors.To succeed with the goals many of the old components had to be changed for new, smaller ones. Some less necessary parts were also completely removed.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Sweden's population holds today one of the highest life expectancies in the world and an increasing number of Swedes believe that they have good health. However, the problem still remains that there exists significant differences in health between different population groups and neighborhoods. Two neighborhoods that demonstrate high inequality in health status are Rinkeby and Danderyd in Stockholm County.    The purpose of this study was to examine why health differs between different neighborhoods and how residents experience the area and their health. To answer this purpose a combination of statistical data and qualitative interviews with residents in Danderyd and Rinkeby has been used with an additional literature review.      The study showed that the causes of health inequalities between these neighborhoods was primarily concerned with the factors of education, economic conditions, ethnicity, conditions of comfort and companionship and the surrounding residential environment. The population in Danderyd, made up largely of people with high education, good economic conditions and few foreign-born, while the majority of Rinkeby?s population consists of individuals with low education, poor economic conditions and a high proportion of inhabitants of foreign origin, which are determining factors leading to poorer health status among the population.

The aim of this study was to determine the prevalence of antibodies against the intracellular protozoan Encephalitozoon cuniculi in healthy pet rabbits. Encephalitozoonosis is an important differential diagnosis to ascending infection with Pasteurella multocida in the ears since a common symptom is vestibular syndrome. Samples were collected from healthy rabbits that were brought to an animal clinic in Stockholm for some kind of prophylactic procedure. The samples were analysed by an India-ink Immunoreaction test / Carbon Immunoassay. Of 106 rabbits 7 (6.6%) were seropositve.

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

The presidency of the European Union (EU) is one of the most important institutional actors for the improvement of democracy and equality between the member states. To hold a presidency is a big task and for many countries a tough challenge. What makes a presidency successful? The purpose of the thesis is to examine this question using Ole Elgströms? ?four properties for defining a successful presidency? as the theoretical background. This thesis will employ a comparative framework of four countries, using size and age (age understood as ?time being an EU Member State?) as the defining factors.

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.

This thesis is based on a study conducted at the City Library Dynamo in Gothenburg where data have been collected through qualitative interviews with young people aged 15 - 25 years. Our intention was to examine what young people think about the City Library Dynamo as a venue, and how they perceive its activities and functions.In order to compare two different cultural venues for young people, where Dynamo is one, interviews were also conducted at a location other than the library, at Arena 29, a cultural activity house for young people in Gothenburg. Twelve qualitative and semi-structured interviews were conducted in order to collect data which was then transcribed and structured. As a theoretical framework we have used the new model for the public library, developed by Hvenegaard, Jochumsen and Skot-Hansen 2010.Our result shows a thoroughly positive image of the City Library Dynamo, particularly as a meeting and study place. Young people stated that they felt welcome and that the City Library Dynamo was designed and tailored to match their needs.

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.

Background: Good communication is very important for the safety of patients in emergency situations. Few studies have been conducted regarding communication among health care staff. The aim of the present study was to investigate anesthetist nurses experience of communication among health care staff during a situation of emergency in a hospital ward.Methods: The study is explorative and based on interviews with six anesthetist nurses. A qualitative content analysis was used as an analyses model.Result: The six anesthetist nurses experienced structured communication as of great importance during an emergency situation. Three main categories appeared from the material: i) the importance of the organization ii) communication structure and communication patterns and iii) education and experience with nine subcategories.

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.

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.

In October 2009, a new decision was made concerning the administration of predators which resulted in a new wolf policy in Sweden. This meant that the wolf population now should be limited to 210 individuals by harvest. The new policy also recognized that the public acceptance of this species must increase and the genetic status improved. In the 17th of December a decision was taken by the Swedish parliament that it should become legal to hunt wolves in Sweden. The wolf hunt resulted in debate on a large scale amongst people, some thought of it as a good decision while others thought it was wrong.