A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Inflammatory airway disease (IAD) is a respiratory disorder that most commonly affects young horses performing at a high level. The clinical signs are often mild but the disorder can cause a marked decrease in performance to a point where the horse has to be taken of training and competing. The aetiology underlying IAD is not yet fully understood. One current theory is that a type I-hypersensitivity reaction due to allergens in the environment is the cause in some horses. The most reliable diagnostic method is a bronchoalveolar lavage (BAL) since it reflects the inflammatory status in the most distal parts of the lungs, which are affected in IAD.

Detta examensarbete vänder sig till personer som är intresserade att använda nya miljövänligametoderna för elproduktion eller personer som redan använder små vindkraftverk ochsolpaneler med behovet av en extra energikälla i små stugor eller avlägsna platser där tillgångentill elnät är omöjligt. Syften i detta arbete är först och främst att bygga ett system förelproduktion med hjälp av en cykel. Sedan bestämma mängden av elektrisk energi en personkan alstra med systemet. Slutligen svara om detta system skulle kunna använda som ettstödsystem för elproduktion i småskalighet.Den första målsättningen är att utforma ett system med användning av kraftelektronik där denkraften som genereras matar lasterna. Den mekaniska delen kommer att konstrueras som en delav energikällan, därefter kommer det att utformas en kontroll för att styra effekten viaelektroniska komponenter, de elektriska belastningarna matas av systemet, kommer attsimuleras.

This empirical work and base has been to analyze the government?s investigation (SOU 2008:27): the future road ? a reformed high school, which led to the high school reform that the Swedish government introduced as proposition (2008/09:199) about: Higher demand and quality within the high school. Skolverket (part of the Swedish government) has worked with the development of this steering document within their own mission Gy2011 in connection with the high schools during the transition. The reform comes into effect 1 of July 2011. This led to the main purpose to ask questions what high school principals and teachers think of the reform and to what extent it effects the high school programs, the examination system, what impact they see on the individual and the demand from society, and to some extent what the respondent´s answers about the government?s definition of what the higher demand and quality in the reform signify.

When constructing a new house many questions appear, from architecture to decisions regarding installations. Sweden is situated in a cold part of the planet and questions regarding which heating system to install face everyone who decides to build a new house. This thesis describes a construction solution of a villa in Kiruna. The extended essay analyzes which heating system is most suitable for the construction. The options are geothermal, district and pellet heating systems.

This report is written in cooperation with the Swedish National Road Administration South-Eastern Region in Jönköping. The report is a result of the evaluation to give an answer to the question about how well the function contract has been carried out on the E4 in Östergötlands and Jönköpings län. The evaluation is divided in two hard parameters and one soft.The Swedish National Road Administration is interested in knowing how the standard on the road have been changed during the functions period, which is the reason why the first hard parameter is considering road standard. To evaluate the standard there have been a comparison of values from measures taken every year on the current road stretch. The second hard parameter considers economy.

This report is a bachelor thesis presented at the department of Computer Science andEngineering at Chalmers University of Technology. The aim for the project is to find a simplemethod to measure and display physical quantities in a three dimensional room.The report describes a method to construct a system for measuring differentphysical quantities via sensors. The system must be built in a modular and expandable way tobe adaptable to different tasks.The system explained in the report consists of two parts;A physical scanner with moveable probes for carrying sensors and a microcontroller forcontrolling the probes and communicating with the next part.An application written in Java for storing the measured values and presenting them in a lucidperspective.It is possible to construct the scanner with different designs and circuitry, with multiplexers andflip-flops, to ensure that an unspecified number of probes can be added to the system and thatthey can be operated simultaneously.The Java application is written in a modular way, using a design pattern that separates eachindividual part of the application. It contains exceptions and interfaces that ensure a safe andexpandable application..

In cooperate with Asko Cylinda we have developed a new heat system too short the process time and reduce the energy consume in a dishwasher and still have it too be a class AAA. The environment and quality is important for the company too still be the number one on the market, If they want too keep that position the product developed of new innovations will be very important. The systems we have developed are more effective and reduce energy up too 25 %. The process time is reduced too less than two hours, from the today two and half-hour. The solutions are too heat up the rinse water and the dishwater at the same time, with a new heating system and it make are solutions unique and effective. Its good for the dish and the environment.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The most common way to treat wastewater in Sweden today is by a combination of an activated sludge process and a chemical treatment. These processes are not very energy efficient and may not be the most environmentally friendly. That is why it is interesting to evaluate new alternative methods to see if they can be less harmful to the environment and help to a lower resource consumption. New techniques are tested in a pilot installation at Hammarby Sjöstad, Sjöstadsverket. To be able to evaluate these techniques in a wide perspective system analyses are conducted where different impacts can be considered, advantages and disadvantages in the systems.Five system structures for water treatment have been constructed in Matlab/Simulink in this study.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

Children's Need In Focus (BBIC) is a processing and documentation system used in child welfare cases to investigate, plan and monitor interventions. The BBIC has had a breakthrough in Sweden and out of the country's 290 municipalities, there are 284 that use the system daily as a tool in cases involving children. The purpose of this study was to examine how social workers experience the BBIC as a working system and what strengths and weaknesses there are in the BBIC concept. We wanted our study to examine how the BBIC could possibly enhance the quality of childcare matters, but also how the BBIC could potentially increase children's participation in cases. We have performed qualitative interviews with eight social workers who work in four different municipalities where the BBIC is applied daily.

This analysis recommends not to use Windows Server 2008 without properevaluation in any system containing classified information. The reasons are too lowassurance and too weak authentication. If Windows Server 2008 is to be used itshould be supplemented with a stronger authentication mechanism. The installationshould preferably be of Server Core type and the server should be maximallyhardened..

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.