Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

For most pupils homework is a natural part of school and their education and there are several providers of homework assistance: the pupil's parents, sibblings, friends, Internet forums, hired private tutoring, non-profit organisations and at times even the pupil's school. This study has investigated the use of the school-based homework assistance programme at the Upper Secondary School of Psychology in Stockholm and why the programme is not more frequently used by its pupils. The school offers homework assistance two hours each Thursday afternoon, with at least two teachers being present to tender for the school's 127 pupils. The cost of the programme has been estimated to approximately 12 500 Swedish kronor per week. Through the main use of a questionnaire given to both the school's students and teachers, as well as an interview with the school's headmaster, this study will show that despite receiving the opportunity few pupils take part of the programme on a regular basis.

Mitt examensarbete fra?n Designprogrammet ? ha?llbar utveckling, a?r en under- so?kning av flera dimensioner. Det o?vergripande arbetet a?r ett platsspecifikt insamlande av framtida visioner hos inva?nare, kommun och kreato?r. Visualiseringen involverar samtliga av de ovan na?mnda parterna i skapandet av en ny mo?tes- plats i ett medialt kategoriserat miljonprogramsomra?de.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

This report was written as a final thesis within the Department of forest economics at the Swedish University of Agricultural Sciences as a completion of the M.SC Forestry programme. The aim of this study was to create a model that, with respect to given stock levels, temperature, fuel usage and fuel price, would identify the optimal levels for purchase of bio fuels, optimal levels of incineration of bio fuels and the sum of the present values of all costs. The model would be applicable for a larger district heating plant. Data regarding temperature were received from SMHI. Information considering fuel prices was taken from the Swedish Forest Agency and the facts about fuel usage were collected from a large district heating plant, located in the southwest of Sweden. For the temperature, a sinus curve was adapted to describe the temperature over a year.

The purpose of this thesis is to evaluate 7 different search strategies for content-based image retrieval with respect to retrieval effectiveness. The strategies are based on different levels of resolution implemented by the Haar transformation. The result of the study shows an improvement in both mean average precision and mean recall in strategies based on lower levels of resolution..

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

Simulation means running a model of a system with suitable input and observing the corresponding output. Real-time environment simulation is a special kind of simulation used to simulate a control system's environment in real-time. This is done to test the control system before it is used in its real environment. In this project, computer simulation of a certain kind of environments, called track-based systems, is studied and a general model for track-based systems is developed. In this model, track layouts are represented by graphs, which is a flexible and extensible representation and a method for visualizing these layouts is presented.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..

This bachelor thesis contains the findings of an investigation into the laying of wedge sawn wood flooring. The advantage of wedge sawn wood flooring is the usage of more material from each board reducing waste. The boards follow the natural profile of the tree where the root part of the board is wider, and the top part is narrower. The technique involves placing boards side by side with adjacent boards in opposite directions. The thick base of one board is neighbored by the narrow top of another, this creates a pattern of wedges in alternating directions, known as a ?root and top? system. Existing literature into this type of flooring is sparce.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.