1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

The aim of the thesis is to study young peoples, defined as boys and girls between 14 and 16 years old, attitudes to library in two municipalities. Notwithstanding the fact that young people, and children, often is given priority in library work, the reality often seems to be another. Attitudes are founded primarily in childhood and therefore it is of great importance to examine how young people regard libraries. Besides studying former research about young people and libraries that has been performed on library and information science, we also have been using concepts and theories from social science. We give a brief outline of youth research and its development and look at official records and legislation to see if and in what context young people are mentioned.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

PurposeThe purpose of this thesis is to provide a deeper understanding of how e-commercecompanies within the fashion industry are working with lead times and illustrate andanalyse differences and similarities between companies.Research question- In which ways are e-commerce companies within the fashion industry working withshort lead times?MethodologyThis thesis is based on a qualitative research method in order to achieve a greaterunderstanding of the chosen topic, of how the chosen companies are operating and toprovide room to our own interpretations and reflections. Interviews through telephonewere used to gather the empirical data from six different e-commerce companies withinthe fashion industry.ConclusionsAfter completing the theoretical and empirical analysis it can be concluded that leadtimes are considered essential for all of the participating companies but there is adifference in which way they look at, and how they work with lead times. Somecompanies stressed that short lead times are an important aspect of competition andclaimed that this is something they are constantly working with. For others the balanceand matching of supply and demand was the most important factor rather than toachieve short lead times.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

As emission legislations across the world continuously pushes engine development forward,engineers constantly need to come up with and implement fuel saving technologies. During thelast decade, variable cam phasing has become a popular solution to increase gas exchangeefficiency. This configuration is typically mechanically constrained by camshaft limitations, anda solution to circumvent this problem would be to use a different valve actuation principle.One example of this is to use pressurized air controlled by electrical solenoids. Such a systemhas been developed byCargine Engineering and this provides the starting point for this work. Tobe able to operate the valvetrain on an actual engine, a control system is needed.

Mitt syfte med denna uppsats var att undersöka vilka faktormodeller som i genomsnitt bäst kan uppskatta den samlade risken på den svenska aktiemarknaden i form utav GARCH-uppskattade kovariansmatriser. Vidare att specialgranska faktormodellernas uthållighet då de appliceras under en recession. Slutligen undersöka om och hur globaliseringen utav ekonomin påverkar dessa faktorer. Tidsmässigt var undersökning avgränsad mellan 1996-2005. En GARCH-modell togs i anspråk för att uppskatta den tidsvarierande volatiliteten.

Syfte: En komparativ studie och beskriva möjligheterna för att skapa en effektiv portfölj av olika aktieportföljer, där det undersöks om faktorerna som företagens omsättningsstorlek, branschen de är aktiva i och valet att ha utländska aktier, har betydelse eller inte för att skapa en effektiv portfölj med hänsyn till dess korrelation, avkastning och risk. Metod: Uppsatsen utgår från en kvantitativ studie, som sträcker sig från april 2008 till april 2010, då historiska aktiekurspriser används för olika sorters uträkningar, som baseras på uppsatsens huvudteorier; CAPM, Sharpekvot och portföljteori. Utgångspunkten är deduktiv, där slutsatserna har dragits från teorierna.       Slutsats: Utifrån uträkningarna, kunde det inte dras generella slutsatser där de undersökta faktorerna inte utmärkte sig i något mönster. Däremot visade sig att det blev högre avkastning till liknande risk eller lägre risk till liknade avkastning när man väljer aktier som är olika varandra, då korrelationen inte samvarierar. Det bästa resultatet är när utländska aktier blandas in i portföljen.    .

LevMacinstrumentet är ett analysinstrument under utveckling som utnyttjar leviterade droppar på 100 nl ? 2 ?l. Genom att använda leviterade droppar med den omgivande atmosfären som enda kontaktyta, undviker LevMac?en de vanligaste problemen associerade med miniatyrisering av analytiska tekniker, t.ex. kontaminering av provet genom desorption från provbehållaren eller andra gränsytor, adsorption av analyten till omgivningen med minskat utbyte som följd, och optisk interferens vid väggarna av provbehållaren vilket resulterar i störningar av detektionen.Tillsatser till den leviterade droppen kan göras i pl-området och reaktioner i droppen kan följas med olika spektroskopiska tekniker.

In Sweden, grass is the single largest crop grown. Nearly 1 000 000 Ha grows on the fields, this is primarily used as feed for livestock. To get a good seed, you need to handle the crop carefully from planting to delivery. The part that I have been interested in, is how to dry the harvested seed with out destroying the growth in the small seed. This is very easily done if you aren?t careful during the drying period.

The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.

Food-poisoning is a major health problem and an estimated half a million Swedes are food-poisoned annually, with acute gastroenteritis as a consequence. One of the major causes of contaminated foods is related to food- and waterborne viruses. To be able to trace back the source of contaminant, the method of detecting viruses must be specific and sensitive. No standardized method for detecting foods for sapovirus exists today. The aim of the work described in this bachelor thesis is to implement and opti-mize a real-time RT-PCR method for the detection of all genogroups of human sapovirus in foods.

With the increasing costs in concentrate the importance in producing ensilage with a high quality is becoming more and more important. To succeed with this goal it is of importance not only to harvest in the right period, but also to be able to store the ensilage without a decrease in quality and nutrional values. To maintain a good ensilage the covering of the ensilage must be carefully made. An unsuccessful covering causes mould to grow in the ensilage, which both increases the work load and also increases the amount of feed which is wasted. A bigger amount of spoiled feed also increases the risk of feeding spoiled feed to the cattle.

In order to optimize calf welfare and health it is important to know the behavior of cattle in free ranging conditions. When the cow is about to give birth to a calf she will leave the heard about 12 hours before. It is then rather obvious that isolating the cow about calving time in a single pen is imitating the cows? natural behavior. To save space and minimize building cost it?s common that the farmers build calving pens for four of five cows especially at larger farms.