The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

AbstractTitle: Art influences in today´s advertisingimages ? A qualitative study of advertisingimages and work of artNumber of pages: 46Author: Sanna OlssonTutor: Else NygrenCourse: Media and Communication Science CPeriod: Autumn 2009University: Division of Media and Communication, Uppsala UniversityPurpose: The purpose with this composition is to analyse how art has influenced todays advertising images, to see wich influences that can be descovered.Method/Material: Since this is an imageanalys the main material has been consisted of advertising images, a total of seven. In addition, art images have been used as comparative material. The advertising images have been strategically selected, however they are modern and aestetically appealing. A number of questions have been formulated wich is the basis of the analys.Main results: Primarily the study found that art has influenced today?s advertisingimages in different ways.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible.

In order to decrease the disturbance from a cable testing equipment, the company Ericsson Network Technologies in Falun determined to design a new series resonant test system with a lower frequency. The new equipment is of series resonant type with a system frequency of 500 Hz. This equipment consists of an inductor, a capacitor and a voltage source. The voltage source is the same as the old one, the cable acts as the capacitor but the inductor has to be designed especially for the new equipment. In this thesis work several air coil inductor types were examined.

Purpose: The purpose of this study was to investigate if there was a difference in the tear film?s osmolarity before and after drinking coffee. 'Method: All subjects in this study were asked to fill in a questionnaire to diagnose factors in their subjective symptoms, the questionnaire TERTC-DEQ. The subjects with a total graduated points of over 17 were not allowed to participate in the further measurements. In the study there was a total amount of 38 subjects, were 5 participated twice for both measurements, coffee and water.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Soil organic carbon (SOC) stocks and fluxes in forest ecosystems are influenced by natural and human disturbances. In the tropical regions the highest impacts on disturbance in forest C cycles are related to human activities such as conversion of natural lands to cropland and pasture areas and to forest plantations. The disturbances in the forest C cycles will release CO2 emissions to the atmosphere triggering global warming. In this study the focus was set in subtropical soils in Brazil, south extreme region of Bahia. The aim of the study was to investigate whether reforestation of Eucalyptus plantations under former pasture areas will help mitigate climate change through carbon sequestration.

Today we are living in a knowledge-society where knowledge sharing is of utmost importance for companies in order to keep their competitiveness. Therefore, it is a much debated issue - in both the academic and the corporate world - in what way one should handle the knowledge which continuously is created within companies. The aim of this study is to describe how practitioners share tacit knowledge within a large knowledge company. By that we aim to get an answer to how the chosen theoretical models regarding tacit knowledge relate to the empirical world. In this study we will focus on tacit knowledge in contrast to explicit one.

In industry applications, such as power supply plants, the issue of interaction between fluid and structure is always presented. More precisely, the fluid flow affects the structure by applying force(s) on it and vice versa. As a result, the structure can move (vibrate) or deform. A good understanding of this problem can help to design the system in term of safety, stability and efficiency.This project aims to optimize and test the Unicorn FSI solver from the FEniCS project [1] to simulate the interaction of fluid and structure in an experiment, which was carried out at Vattenfall Research and Development. The target is to improve the Unicorn FSI solver to cope with a real industrial problem.

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

This thesis concerns the policy process of a proposed bill. The specific bill constitute a new penal law which is supposed to replace the old penal law from 1974.The questions asked considers what in the foregoing policy process that has proceeded, affected and also characterizes the proposed bill. In order to be able to produce a deep and reliable analysis to this question I use two different theories.The first theory being used consists of John W. Kingdons theory of ?multiple streams? which I use to answer the specific question ?what can be recognized to have proceeded and characterize the policy process that the penal law bill involve??.The second theory consists of Peter Santesson-Wilsons development of symbolic policy theories which is given a concrete form in the ?taxonomy of symbolic policy? which he presents.

In the electronic industrials, power control of AC motors is commonly used. For example power control of a washing machine motor, a vacuum cleaner motor or a coffee machine motor. The company Rejlers Ingenjörer AB has many projects where power control of AC motors is included. A prototype card for this task can save time and money for the company in the future and this is the reason for this thesis.The motors are power controlled by a TRIAC and control of the trigging pulses to the TRIAC. This card is modularly built and can easily be adapted for future projects where the power control of AC motors are included.The prototype card can be used as a subsystem in a larger electronics projects or as it is in lab environment for testing and evaluating new motors..

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.