AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

This paper aims to discover if the customers meeting with a company?s website can be described through theories derived from both web usability and theories concerning physical meetings between customers and salespersons in a traditional way. The conducted research involves five interviews as well as participating observations witch where analyzed with a hermeneutical approach. The most prominent results are that the web based customer meeting can be described through both of the theoretical perspectives witch results in a broader and more colorful portrayal of the individuals encounter with a commercial website..

This report describes and explains the development of a comprehensive solution including visual identity, print catalog, website and online shop for the furniture company Resize Design. The development and production of these have occurred in the iterative processes with relevant theories as a basis. The theories include user-centered work processes, usability, design principles, interaction design, design patterns and web-compatible solutions. The report documents and discusses the work which is divided into different phases. .

När en grupp utvecklare jobbar med samma kodbas kan konflikter uppstå med avseende på implementationen av moduler eller delsystem som varje utvecklare individuellt jobbar på. Dessa konflikter måste snabbt lösas för att projektet ska fortskrida och inte stagnera. Utvecklare som sällan kommunicerar framför ofta okompatibla moduler eller delsystem som kan vara svåra eller omöjliga att integrera i kodbasen, detta leder ofta till s.k. ?integration hell? där det kan ta väldigt lång tid att anpassa ny kod till en befintlig kodbas. En strategi som man kan ta till är ?continuous integration?, ett arbetssätt som erbjuder en rad fördelar när man jobbar i grupp på en gemensam kodbas.

Det finns idag brister inom vården när det gäller uppföljning av patienter i hemmet.Många patienter skrivs idag ut från sjukhusen innan de är färdigvårdade ochhar stora behov av uppföljning av sin hälsa. Denna uppföljning är mycket tidskrävandeför sjukvårdpersonalen och en ökande arbetsbelastning inom vården ledertill bristande uppföljning av existerande patienter. I denna uppsats utvärderasen mobilbaserad applikation kallad CircadianQuestions från företaget CircadianQAB. Applikationen är en del av en mobilbaserad lösning för att låta användare svarapå frågor omsin hälsa, dessa data överförs sedan via krypterad datatrafik och görstillgänglig för behörig vårdpersonal via ett webbgränssnitt.Utvärderingen av mobilapplikationen genomförs som en heuristisk utvärderingavmobilapplikationen utgående ifrån Nielsens riktlinjer för heuristisk evaluering.Därefter genomförs en praktisk utvärdering av mobilapplikationen, utförd medhjälp av en fokusgrupp som testat applikationen och utvärderat denna genom attsvara på två olika enkäter samt delta i kvalitativa djupintervjuer.Den heuristiska utvärderingen visade att mobilapplikationen till stor del hade engod usability. De problemområden där de mest allvarliga felen hittades var inomgränssnittets konsistens samt vissa problem med användarkontrollen.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.

The purpose of Älvdalens besparingsskog is to develop the district and most of all the forestry in Älvdalen. It's owned by about 2 300 private forest owners who's landed properties are located in Älvdalen. Every year the besparingsskogen gives out a lot of its profit in form different types of subsidies for agriculture and forestry. The owners can apply for subsidies for several of the costs that occur in forestry. During the period 2000-2003 the owners are offered forest management plans and pcSKOG-gård at no cost for their private forest properties. The purpose of this master's thesis was to find out if the activity in the forestry changed when the forest owners got new forest management plans and the computer program pcSKOG-gård.

During the year 2014, Artex AB has worked to launch a new product whose function is to locally purify the air. The product is a headboard and its purpose is to give the user clean air while sleeping. The air purifier has different speeds and it`s up to the user to choose which effect that will be on. To get the best experience of the product as possible, the air purifier shall be controlled by a mobile application. In that way the user can increase and decrease the fan speed, even when the user not is home.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

This paper gives an introduction to the theory of minimal surfaces. It is in- tended for undergraduate students with some basic knowledge of differential geometry and complex analysis.After defining the concept of minimal surface and giving a brief histo- rical survey, we look at some well-known minimal surfaces and a few of their characteristic properties. The connection between minimal surfaces and harmonic functions is discussed and the Weierstrass-Enneper represen- tation formulas are introduced. We also present Bjo?rling?s problem and give some examples. .

This paper gives an introduction to the theory of minimal surfaces. It is in- tended for undergraduate students with some basic knowledge of differential geometry and complex analysis.After defining the concept of minimal surface and giving a brief histo- rical survey, we look at some well-known minimal surfaces and a few of their characteristic properties. The connection between minimal surfaces and harmonic functions is discussed and the Weierstrass-Enneper represen- tation formulas are introduced. We also present Bjo?rling?s problem and give some examples. .

The thesis aims to compare differentpiping materials in heating systems interms of cost as well as to illustratethe impact of energy characteristics ofdifferent materials over its servicelife. The methods used for costcalculations regarding piping are alsoto be examined to highlight thedifferences between template basedcalculations and more carefully executedones. The work is delimited to discusspipes of steel, copper, plastics andcomposites. The aim is that the resultcan be compiled to illustrate the prosand cons of various materials whenevaluating investments.The main object of the survey is part ofa heating system in the office-block KVSommaren located in southern Stockholm.The configured piping system is designedwith the mentioned piping materials andis used to make up the data for flow andcost calculations. The differentmaterials are calculated in both aconventional manner with a supplementarycost for additional fittings and with amore accurate quantification of thecomponents.

This paper gives an introduction to the theory of minimal surfaces. It is in- tended for undergraduate students with some basic knowledge of differential geometry and complex analysis.After defining the concept of minimal surface and giving a brief histo- rical survey, we look at some well-known minimal surfaces and a few of their characteristic properties. The connection between minimal surfaces and harmonic functions is discussed and the Weierstrass-Enneper represen- tation formulas are introduced. We also present Bjo?rling?s problem and give some examples. .

The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.