Problembakgrund och syfte: Uppsatsens syfte är att undersöka huruvida det finns samband mellan pensionsredovisningsmetoder och volatilitet i bolagens Eget kapital. Enligt pensionsredovisningsforskningen finns samband mellan pensionsredovisningsmetoder och volatilitet i total Eget kapital. Enligt Amir skapar redovisning av aktuariella vinster och förluster mot Eget kapital (totalresultatet) upphov till volatilitet i Eget kapital. Syftet med uppsatsen är att undersöka om forskningen som påvisar detta samband även stöds gällande Large Cap bolagen i Nasdaq OMX Nordic Stockholm. Stämmer det att bolag som redovisar pensioner mot Eget kapital (totalresultatet) påvisar större volatilitet i Eget kapital än bolag som använder andra pensionsredovisningsmetoder? Detta är den grundläggande problemställningen i uppsatsen.Metod: För att svara på syftet använder vi oss av bolagens årsredovisningar där vi undersöker vilka pensionsredovisningsmetoder bolagen väljer och volatilitet i total Eget kapital mellan åren 2006-2011.

This final thesis is performed on commission of Hargs Bruk Ltd. Hargs Bruk manages one of Sweden?s largest privately owned forests. A main part of the managed forest is situated in Roslagen in eastern Uppland. Since 1934 felling calculations have been performed within the estate every tenth year.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

The aim of this thesis is benchmarking of the program, based on dynamic programming, that earlier was written to imitate the production planning at TSS.This thesis starts with a chapter about the construction of the DP-program, a shorter description of one and each of the program parts and also a list over the in- and output data in each program part. The DP-program consists of six linked MATLAB-files that together produce an optimized production plan for the different planning groups at TSS. The program reads in and reformat the given data and optimize the production of the articles in one group. Finally it compounds all article production plans and give us a production alternative.After running the program with new data the result shows, resembling with previous results, that TSS could be able to make some distinct cost-savings. According to the program, a 50 % decrease of TSS production costs is possible. .

More than 1000 Swedish Warmblood foals are shown every year at foal inspections which are arranged around the country. Six traits are evaluated at these inspections: type, head-neck-body, correctness of legs, walk, trot and canter. No previous genetic studies have been done on the data from these evaluations. The purpose of this study was to do genetic analyses of the traits which are evaluated at foal inspections. The purpose was also to see if there are any correlations between the results of the foal inspections and the results from the tests of three-year-old horses.

X-ray fluorescence (XRF) detection of heavy metals is a cost- and time-effective method for investigation of polluted areas. Compared to laboratory analysis, XRF analysis is limited by high detection limits and uncertainties in some situations. Preparation of samples is known to affect the results of measurements.The purpose of this thesis is to bring a deeper understanding of how different factors affect the results of XRF-analysis. A large number of measurements have been made with the instruments Niton XLt 700 and Niton Xli 700. Results from measurements of lead, zinc and copper have been analysed.This study has shown that a greater moisture content will give a lower measured concentration for the same sample.

The purpose with this thesis work was to design and build a technical aid for installingbatteries in telecom base stations. Today that job is done manually, since there is noequipment on the market for that purpose. Installing batteries in base stations manually isa very tough job.To get ideas for possible solutions a preliminary study on existing lift aids was done.From the preliminary study the conclusion that some kind of overhead crane would besuitable for the task was drawn. After that a lift for installing batteries in base stationswas designed, built and tested. The tests show that it is possible to minimize heavy liftingwhen installing batteries in telecom base stations, at a relatively low cost.ii.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

Syfte och frågeställningSyftet med denna systematiska litteraturstudie är att kartlägga och evidensgranska tidigare forskning som undersökt om fysisk aktivitet kan minska sömnbesvär. Vetenskapliga studier har granskats för att undersöka om fysisk aktivitet påverkar sömnbesvär. Målsättningen var att undersöka om det finns ett vetenskapligt stöd för att rekommendera fysisk aktivitet till personer med sömnbesvär.Frågeställning:Kan fysisk aktivitet användas för att minska sömnbesvär?MetodEn systematisk litteratursökning utfördes i databaserna Pubmed, Sportdiscus och Discovery. Detta resulterade i att sex randomiserade kontrollerade studier inkluderades för en systematisk analys medan 1649 artiklar exkluderades på grund av att de inte mötte de uppsatta inklusionskriterierna.

Today´s roofing of dwelling houses is a very time consuming procedure, which includes a lot of different steps on the construction site. Not only does it cost a lot of money, but often do problems with rot and mold occur in the attics of houses today. The use of prefabricated modules has seen a great breakthrough in the field of construction of dwelling houses; at least when it comes to foundations and walls, where this type of approach makes the construction process way more efficient. What no one previous has succeeded to develop is a corresponding system for roofs that meets the demands of a dwelling house. Accordingly the goal of PlusTak has been to come up with a proper module system for roofing of dwelling houses, where the roofing is completed to meet the demands of the Scandinavian market. During the project a lot of effort has been put into customer contacts and the usability of the product, as well in the manufacturing process as on the construction site. This development has gone hand in hand with several practical tests and tryouts.

Syftet med denna studie är att öka den energitekniska förståelsen för en byggnad med kombinerad fjärrvärme och frånluftsvärmepump, i hänseende till ålder, storlek, klimatskal och tekniska installationer, samt öka kunskapen om energieffektivisering och dess kostnad för inblandade parter. Studien har gjorts genom energianalys av fastigheten för att kartlägga energianvändningen och därigenom kunna ge åtgärdsförslag på energieffektiva lösningar på befintliga system. Energianalysen visar att nio möjliga åtgärder, där en reducering av inomhustemperaturen och byte till snålspolande munstycken är tongivande, kan genomföras med en total energibesparing på 170 MWh/år och en total kostnadsbesparing på 295 kkr/år, vilket motsvarar en minskning av energin med cirka 11 % och en minskning av kostnaden med cirka 24 %. Anledningen till att reduceringen av kostnaden kan bli så mycket större än reduceringen av energianvändningen beror på att det går att byta nuvarande munstycken till mer snålspolande. Detta medför en minskning av energianvändningen med endast 27 MWh/år då den största reduceringen är av tappkallvatten, men den ekonomiska besparingen blir 157 kkr/år på grund av den minskade vattenförbrukningen.

On children born with a complete cleft lip and palate (CLP) the repair of the alveolar ridge doesn´t take place before the children are about ten years old. This results in that they have a residual cleft in the alveolar ridge during their early childhood. This residual cleft, and the oronasal fistulas that may appear after the repair of the hard palate, can result in a negative influence on the speech of the children. Thereby it may be necessary with cover for examplewith a palatal plate or an obturator. At the Department of Orthodontics, at Linköping University Hospital, Sweden, some of the children with CLP undergo treatment with sustained palatal fistula obturation in order to cover fistulas or residual clefts.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

In this project, we are studying the material flow and the information flow of sample materials and the appurtenant report of deviation for the purpose to be able to suggest better solutions. The sample material, which is to be analysed, is to be continuously taken from the production flow. The purpose is to navigate the process by the results found by the analysis. Because of this, it's very important that both methods of analysis are ensured and that the sample material is representative for the production flow. However, even more importantly, is that activities and transportations, combined with both flows, must perform in a quick and correct way in order to maintain or improve Höganäs AB's competitive strength.According to reports are about 20 products per day not available, for loading, at the time of delivery.

Undersökningens syfte är att undersöka huruvida det finns ett samband mellan traditionella könsnormer samt inställningen till det egna landets familjepolitik, och landets totala fertilitetsnivå. Uppsatsen har en kvantitativ ansats med analyser baserade på data från European Social Survey samt Eurostat och undersöker 26 europeiska länder. Den teoretiska bakgrunden belyser hur mönstret i de totala fertilitetsnivåerna har förändrats till de nivåer som uppvisas i Europa idag. Vidare beskrivs hur könsrollsattityder och familjepolicys kan kopplas till födelsetal. Av den teoretiska bakgrunden framkommer vikten av att kunna kombinera barn med förvärvsarbete som en nyckelaspekt.