Syftet med studien är att identifiera vilken effekt övergången till IFRS 3 och dess förändring från historiskt anskaffningsvärde till verkligt värde har haft på aktiemarknadens aktiepris och utdelningsnivå, för svenska företag noterade på NASDAQ OMX Nordic Stockholm. Redovisningens syfte är att förse företagets intressenter med information som är användbar för beslutfattande. Värdering av goodwill är problematisk då tydligt beräkningssätt saknas. EU implementerade IFRS 3 för att förbättra redovisning av goodwill genom värdering till verkligt värde istället för historiskt anskaffningsvärde. Verkligt värde leder dock till att företag gör subjektiva bedömningar av goodwillpostens värde, vilket innebär att möjligheter att påverka resultat skapas. Detta leder i sin tur till påverkan på aktiepris och utdelningsnivå. Studien har en deduktiv forskningsansats och en kvantitativ undersökningsmetod.

I uppsatsen prövas om medborgerlig gemenskap och socioekonomisk utveckling kan förklara institutionell effektivitet även i icke-demokratiska länder. Med teoretiska utgångspunkter i Putnams numera klassiska teori från Den fungerande demokratin (1996), som efter modifikationer och med inslag från Linz och Stepans ?fem arenor? från Problems of democratic transition and consolidation (1996), testas teorin genom regressionsanalyser och med ett dataset från The Quality of Government Institute. Uppsatsen kommer fram till att det går att förklara den institutionella effektiviteten genom medborgerlig gemenskap och socioekonomisk utveckling oberoende av om landet är demokratiskt eller ej..

As a consequence of increasing wind power installations in the Nordic grid the last years, the need for regulating power has become larger. In the Nordic grid, regulating power is mainly provided by hydro power. One part of the regulating power is called frequency control, which ensures that the grid frequency is stable and close to 50 Hz.However, setting the turbine into frequency controlled operation may cause stress and wear of the components in the mechanical control system. Frequency controlling implies large and frequent servo forces and longer travelling distance of the sliding bearings in the Kaplan turbine.Based on one selected Kaplan turbine, Selsfors G1, measurements and MATLAB calculations have been performed in order to determine forces and movements of the linkage system. With these forces and movements as input, stresses and fatigue have been determined as well as sliding distances, bearing pressures and wear of bearings during a typical lifetime of 40 years.The results indicate that no severe wear exists on the bearings during 40 years of service.

An analysis of Konstvägen Sju Älvar, an exhibition of modern Nordic sculpture along a road trough the wilderness of Northern Sweden. Konstvägen is a project for public art and contemporary art in northern Sweden. The intention is to see what happens when you exhibit art alongside a road and what function it fills. By comparing the qualities of Konstvägen to the qualities of a monument Konstvägen and it?s exhibitional functions are sought to be understood..

Sharia or western equality?womenin Egyptian legislationThe Islamic law (Sharia) in most of the countries in Middle East and North Africa has been the basis for modern laws which regulate issues such as marriage, divorce and inheritance. These laws (personal status law or family law) have been debated frequently in the last decades.There are those who consider personal status law (PSL) as unjust, male-biased and discriminating against women especially in the issue of divorce. On the other hand there are voices who call to go back to the Sharia, because muslims has to follow the islamic law and its values, they are universal as they claim. In this essay I try to enlighten these two points of view which can be found in the debate in Egypt.

Syftet med uppsatsen är att undersöka om det sydafrikanska skolväsendet bygger på teorierom det individuella lärandet. Undersökningen genomförs med tre metoder, en textanalys avläroplanen, intervjuer av lärare i Sydafrika och observationer av undervisning i ensydafrikansk skola. Resultatet är att det finns vissa spår av individuellt lärande i läroplanen,hos lärarnas svar och i viss undervisning. I diskussionen kommer jag fram till att även om detfinns frön av individuellt lärande i den sydafrikanska skolan så är det inte tillräckligt för attsäga att hela det sydafrikanska skolväsendet bygger på tankar om det individuella lärandet.Nyckelord: Individuellt lärande, Lärstilar, Revised National Curriculum StatementGrades R-9, Sydafrika..

 Abstract: Facebook in the Public Sector - qualitative interviewstudy with The Swedish maritime Administration, the Swedish Meteorological and Hydrological Institute, the Swedish prison and Probation services and the municipality of Katrineholm about their precense on Facebook.In my bachelor?s thesis I have studied how three government authority and one municipality uses or don?t use Facebook in their communication towards the citizens. I have chosen to study four different cases, to see if there are any significant similarities or differences between how the different services are working with their communication. I have chosen to explore my cases through semi-structured qualitative interviews, where I met communications officers of every organisation face to face.I have found out that there is not one right way to communicate through Facebook, every organisations decisions must be based on their own mission, aims and objectives. And I have seen that both the transmitter and the receiver need to mature into the new acting of this new channel - Facebook..

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound.

Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken för att lära oss produktionens process grundligt och för att nu kunna jämför de båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren hiphop.

Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.

During spring 2012, six students at the Royal Institute of Technology in Stockholm carried out agroup project in the field of mechatronics as part of the thesis for the bachelor degree. The resultwas a robot with active balancing and the purpose of this report is to describe the development,manufacturing and problems that arose during the project. The finished robot has two wheelsmounted in line with each other, like a bicycle. Measurement data from an accelerometer and agyroscope are used together in a complementary filter for determining the angle from the verticalplane. For balancing, a PID controller was used to control the rotation of a reaction wheel, whenaccelerating causes a straightening torque.

Participation as Pedagogy ? Imagined Race and the Exhibit of Swedish Peoples-Types.This essay will analyse and give a deeper picture of the ?The Exhibit of Swedish People-Types? by focusing on the pedagogical ideals that formed the exhibit as an participatory media. The exhibit was led by the famous race-biologist Herman Lundborg and toured Sweden in 1919 displaying the racial constitution of the Swedish population using material gathered by the public itself. The exhibit has been described as an important tool in popularising eugenics in Swedish society during the early 20th century with the ambition of gaining funds to create the first race-biological institute and to influence policy-making. Nevertheless there has not been a single study which has focused solely on the exhibit and how the pedagogical ideals that permeated it affected the relation between the public and the media itself nor the political implications of this relation.

There are several energy systems in the Swedish society and to ensure the comfort and health of the citizens it is of importance that the different energy systems are functioning properly. District heating is one of these energy systems and many household depend only on district heating to warm up their homes. District heating is dependent on several processes where every step needs to function in order to deliver the produced heat to the end consumer. Previous studies have investigated the distribution of district heating and how to make customers choose district heating as their heating method. The supply of fuel to the district heating plant has not been studied as much, even though it is an important part of the whole system. This thesis is a part of the project NORD-STAR (Nordic Strategic Adaption Research), which has focused on climate adaption in the Nordic countries.