The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Approximately 4000-5000 hectares, of SCA´s forest land area in Västerbotten, are in need of pre-commercial thinning (PCT) every year. Within the management district, the areas annually treated with PCT must increase, in order to decrease the area with an urgent need for PCT. This can be done by employing more forest workers or entrepreneurs, by mechanized PCT or by an extended season for PCT. Positive experiences from a private forest owner, who started to carry out PCT when the first snow came and then continued for several months, gave an idea to investigate the possibilities to prolong the season of PCT. The purpose of this experiment was to compare PCT carried out when there was snow on the ground with PCT performed when there was no snow on the ground.

The aim of this study was to analyze the assessment of the primary school, from the teacher?s perspective. There has been an ongoing discussion regarding assessment and about the purposes of assessment for a long time. But there is a paucity of research on what teachers believe about. This study examined primary teachers? beliefs on major purposes of assessment.Assessment is the process of gathering and interpreting information about students? learning.

This report presents a master thesis project performed at Elekta AB during the fall of 2013 and early 2014. Elekta is a medical technology company and their main product in the Stockholm office is a gamma knife used for radiosurgery. The gamma knife contains a cluster of a dozen motor servos and motors used for adjusting the patient and the radiation sources over a CAN bus. A self-developed hardware-in-loop simulator running on a PC with LabVIEW is currently being used for integration level testing of the control system of the gamma knife. The simulator has some problems with it not running in real-time and having other performance issues.

This study investigates verbal and visuospatial memory strategies used by individuals with perceptual or cognitive disabilities. The groups concentrated on in this study are deaf individuals who are native sign language users and individuals with dyslexia. The study comprises an experiment and an in-depth study in which a pre-test and a questionnaire were used. Nine deaf signers, two persons with dyslexia and 12 persons without any perceptual or cognitive constraints participated. Of these 23 persons, seven were selected to take part in the in-depth study.

This paper is an event study on Initial Public Offering?s return behavior after the dot com bubble. Cumulative Abnormal Returns are used to measure the performance against a market index. The results suggest that the market correctly prices IPOs in the long run thus upholding the Market Efficiency hypothesis. Moreover, value weighted CARs show that large IPOs are more likely to outperform smaller IPOs, however in the long run there is an unpredictable pattern.

This is an empirical study based on Physical Education and health (PE) teachers' experiences and builds on, for the study, significant literature. The study is about PE teachers? consideration of gender in the assessment as well as in the selection of lesson content. Semi-structured interviews were employed as method for the data collecting process. Four teachers were interviewed, teachers of PE in elementary and upper secondary school with varied length of professional experience and ages.

This report presents a master thesis project performed at Elekta AB during the fall of 2013 and early 2014. Elekta is a medical technology company and their main product in the Stockholm office is a gamma knife used for radiosurgery. The gamma knife contains a cluster of a dozen motor servos and motors used for adjusting the patient and the radiation sources over a CAN bus. A self-developed hardware-in-loop simulator running on a PC with LabVIEW is currently being used for integration level testing of the control system of the gamma knife. The simulator has some problems with it not running in real-time and having other performance issues.

In recent years, existing solutions for cooling personal computer CPUs have been supplemented by a new product category, factory sealed water cooling loops. These systems, consisting of a water block with an integrated pump, a fan and a radiator, perform well compared to the air cooling solutions but are less effective than larger, custom-built water cooling systems.This project aims to explore the most important aspects of a factory sealed system and to identify possible cost-effective enhancements of the performance.The most significant differences between the different groups of water cooling loops are the block design and the pumping power. The performance of both categories is also largely dependent on the fan power, but increasing fan power has a large negative impact on the noise level.Both radiator size and fan model choice appear, in tests, to be relatively unimportant, presuming that the noise level is kept constant. The position and direction of the fan, however, has significant impact on both the temperature and the sound level.Water blocks can be designed in several different ways, both regarding the heatsink design and the flow direction. In simulation, flow with the inlet centered above the heatsink result in considerably lower pressure drop and slightly higher temperatures than flow through the block, for heatsinks with fin arrays.Creating a competitive product in this product segment certainly seems possible, as there are performance-increasing changes to be made that seemingly has little impact on the production cost.

The author is active as a musician in the field of historically informed performance practice (HIP) which emanated from the 20th century early music movement. Studying of historical sources has a central role, but the problem of how interpretation and selection of source material is affected by art and music ideals of our time, is commonly acknowledged. Georg Joseph Vogler shows in a series of articles in "Betrachtungen der Mannheimer Tonschule" (1778-1781) how Stabat Mater by Pergolesi could, and in his opininon, should be improved. The purpose of this thesis is to investigate how this source can be used from the standpoint of a performing musician: How can I use Vogler?s methods in my playing?The introduction problematizes Vogler?s action in relation to his time, and to ours.

The aim of this master?s project is to explore ways to perform piano music conceived dramatically. I do this through performance of Beethoven?s Appassionata Op. 57 and of Scriabin?s Piano sonata no.

When developing software that is meant to be distributed over several different computers and several different networks while still working together against a common goal there is a challenge in testing how updates within a single component will affect the system as a whole. Even if the performance of that specific component increases that is no guarantee for the increased performance of the entire system. Traditional methods of testing software becomes both hard and tedious when several different machines has to be involved for a single test and all of those machines has to be synchronized as well.This thesis has resulted in an exemplary application suite for testing distributed software. The thesis describes the method used for implementation as well as a description of the actual application suite that was developed. During the development several important factors and improvements for such a system was identified, which are described at the end of the thesis even though some of them never made it into the actual implementation.

Försvarets materielverk (FMV) står inför en omfattande ominriktning av verksamheten med tillhörande omorganisation. Den nya verksamheten innefattar att leverera tjänsten försvarslogistik till Försvarsmakten (FM). Då det inte finns någon entydig definition för vad försvarslogistik är så har detta arbete inriktats att utarbeta ett förslag till en sådan definition. Dessutom har en procedur skapats som identifierar relevanta prestandamått för ett godtyckligt försvarslogistiskt system, s.k. Key Performance Indicators (KPI), som kan användas för att påvisa om försvarslogistiken är effektiv eller inte.

The information flow is a very important process in an organization. It affects in a decisive manner the effectiveness of a task. It also has a major impact on the quality of the product or service for which the organization delivers to its customers. Lack of information may cause that important aspects are not given the required attention or even forgotten and can in turn lead to criticism from certification officials and lower customer satisfaction. The purpose of this study was to study how the information flow in Norrskog?s field organization is handled and how this affected the quality of the work performed and the feedback given to the contractors, The study is based on qualitative interviews with contractors, production inspectors and forest inspectors on all Norrskogs districts.

The aim of this thesis is to examine how thesauri constructed with latent semantic indexing LSI are performing when used for query expansion. There is a well-known problem with synonymy in information retrieval and one solution to this problem is to use a thesaurus. In this thesis thesauri are created automatically to find statistically related words and not only synonyms. LSI is a method that uses singular value decomposition SVD to reduce dimensions in a matrix and find latent relationships between words. We constructed nine thesauri and used them for query expansion in a Swedish database, GP_HDINF.