Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

Envirotainer builds containers that are specialized in transporting of temperaturesensitive products these containers are customized for airplanes. The containers arethen leased to other companies, most often to pharmaceutical companies.Envirotainer are based in Lagga, Knivsta. It is also here where the production of thecontainers is held. The container RAP T2 was designed in the early 80ies. The RAPT2 contains a fleet of about 1220 containers spread all over the world.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Background: Today when leisure time is spent, spontaneous sports activities decrease, due to a more comfortable way of living and physical capacity among non active adolescents decreases. There for it´s interesting to see how the physical capacity level has changed over time among young people participating in organized leisure time sports.Studies around the world show that young people standing outside organized sport activities have tended to decrease their physical activity levels over the last few decades. Less leisure time is spent doing physical activity and sometimes gets put into context with increased time spent behind the computer or inactivity.Design: A retrospective study of the test results on physical capacity between 1982 and 2009 for students applying to Växjö track and field high school. A total of 635 students (15 years old) have done 11 physical tests during the years. Five of these tests, with enough participants (at least 100) and documentation over at least 10 years, were used in this study.Results: This study shows that young track and field athletes have maintained the same physical capacity from 1982 to 2009.

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.

AimThe aim of this study was to survey the physical fitness in boys with type 1 diabetes (IDDM). The results were compared to a control group with healthy boys that have preformed the same tests in other studies. Our questions were:1. How does BMI relate between IDDM-children and healthy peers?2.

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstract:Titel: Effect on muscle building associated with alcohol intake after exerciseAuthor: Frida Bond och Linnea DanielssonSupervisor: Frode SlindeExamminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDatum: May 26, 2014Background: Drinking alcohol is often used as something to spice up weekdays as well as more festive occasions. The reverse aspect of alcohol consumption is that the body sees alcohol as toxic and therefore the basis for a number of diseases. Exercise and physical activity have been proven to be good for several welfare diseases such as diabetes and cardiovascular disease. Among people in general, opinion is divided as to how exercise combined with alcohol affects muscle building, but what do science say? Objective: The purpose of this review article is to analyze and summarize the existing scientific data about how the structure of muscles is affected in relation to alcohol intake after exercise.

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

Fysisk träning för barn har alltid varit ett kontroversiellt ämne som berör såväl etiska och fysiologiska som medicinska frågor. Styrketräning är den form av träning som ställer dessa frågor på sin spets. De svenska officiella organen Idrottens Forskningsråd (IFR) och Riksidrottsförbundet (RF) har genom åren lagt fram rekommendationer och riktlinjer som ska fungera som underlag vid utformning av den träningsverksamhet som bedrivs i idrottens föreningsliv. Eftersom forskningsrön har förändrats i takt med forskningsframsteg har också rekommendationer och riktlinjer från officiellt håll varierat över tid. Syftet med föreliggande studie var att undersöka om fotbollsledare har kännedom om de senaste rekommendationerna vad gäller styrketräning för barn.

AbstractTitle: Communicating diversity ? A study about communication and involvement in The National Council of Swedish Youth Organizations.Number of pages: 58Author: Frida SamuelssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of Information Science,Uppsala UniversityPurpose/Aim: The general purpose of this essay is to analyse how the member organizations of LSU ? The National Council of Swedish Youth Organizations, see the communication,activities and their influence over the organization. I aim to do an analysis of the target group to find out if the lack of involvement in LSU is caused by communication problems.Material/Method: The method of this essay is quantitative and is based upon a web-survey.The chairmen of the member organizations have been asked to answer a survey about the communication in LSU. To get an idea of how widespread different opinions about LSU are the empirical data has been made into graphs to show the frequencies and also cross tabulations to find out if there are any correlations between the variables.Main result: This study has shown that the problem with involvement in LSU is only partly a communication problem. One important result is that many member organizations feel that LSU doesn?t listen to their opinions and they express a wish to have more influence over the organization.