Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

The purpose of this report is to evaluate different methods for identifying states in robot models. Both linear and non-linear filters exist among these methods and are compared to each other. Advantages, disadvantages and problems that can occur during tuning and running are presented. Additional measurements from accelerometers are added and their use with above mentioned methods for state estimation is evaluated. The evaluation of methods in this report is mainly based on simulations in Matlab, even though some experiments have been performed on laboratory equipment.The conclusion indicates that simple non-linear models with few states can be more accurately estimated with a Kalman filter than with an extended Kalman filter, as long as only linear measurements are used.

A current conveyor is an active building block that can be used to implement most active and passive components. It differs from the operation amplifier in that it uses current instead of voltage. The current conveyor also has significantly higher voltage gain over a broader frequency range. To simplify the construction of analogue circuits and increase the construction efficiency it is desirable to use a top-down methodology. This means that the whole system is partitioned into a hierarchy of subsystems.

Along with other European farmland birds, the skylark (Alauda arvensis) has declined rapidly since the 1970?s. Between 1975 and 2003, the Swedish population of skylarks declined with 64 %. In Britain, the decline is often explained by alterations in farming practices in general and the shift from spring-sown to winter-sown cereals in particular. The dense vegetation structure of winter cereals is limiting the number of breeding attempts possible, causing the entire population to decline.

The Swedish consumption of lamb a increasing, and today we yearly eat a kilo of lamb per person each year. As a consequence the Swedish degree of self production according to lamb is steadily decreasing, and is today about 39 %.Today Swedish Meats is now cooperating with the Swedish lamb breeders organisation to raise that percentage. At the same time the European Union presents a new agricultural reform, the MTR (Mid Term Review). The shape of this new reform is not yet fully known, but the general policy has been more or less outlined. The new reform is split into three propositions: the farm model, the regional model and the mixed model.

Wildlife fences are today commonly used along highways to reduce the risk of vehicle collisions with wildlife. Since traffic and roads have expanded over the years, wildlife behaviour has become more interesting not only for the prevention of vehicle collisions but also to understand how human activities impact their natural habitats. Moose is one of those animals that have increased in interest in such studies. In this study, I tested if the probability to cross wildlife fences of moose would increase with increasing home range sizes, and also at what time of the year they cross. The study area is situated in Nordmaling municipality, located in Northern Sweden in the County of Västerbotten.

This paper thoroughly investigates needs and requirements for overhead distribution feeder inspection and develops models to investigate possible relations between short term inspections remarks and outages. The study was conducted in collaboration with Fortum Distribution AB that supplied extensive information about their overhead power feeders concerning both inspection and power outages. The investigated models where lognormal linear model, Poisson generalized linear model and negative binomial generalized linear model. All models were implemented utilizing offset terms to compensate for differences in feeder length and amount of overhead versus underground feeders. The Poisson generalized linear model was rejected at an early stage due to overdispersion and neither of the remaining models fit the data perfectly.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

The non-linear film - a film telling a story using a reversed or scrambled chronology - has existed since the late 20?s, but just recently gained huge influence and popularity due to films such as Quentin Tarantinos cult-declared Pulp Fiction. In this essay I will analyze this form of narrative, and more specifically; how it?s used in my example film Memento. In my examination, I have seen the original version of the film, and then a re-cut version where the story is ?turned over? to form a ?normal?, linear narrative.

This report describes a synchronous machine model with magnetic saturation in d-axis, neutralconnection and electrical exciter interface for the transient simulator PSCAD/EMTDC. It hasbeen designed and verified in comparison to the regular machine model in EMTDC.The performance of the model is very good when incorporating a linear as well as a saturatedmagnetising inductance. The dynamic deviation is only thousandths to ten thousandths perunit. By using a cubic interpolation of the saturation curve, the model gives a good representationof the saturation effect. The open source code implementation of the synchronousmachine model gives the possibility to easily adapt the model to specific requirements.The derived model makes it possible to simulate a synchronous machine with its excitationsystems, e.g.

The linear televison have dominated the supply of moving pictures, but this is about to change with the possibility to consume it via the Internet.I n this thesis we have studied how the two Swedish tv-network companies, SVT and TV4 are working with their web TV and if their online services have affected the linear TV. To limit the size of the study we chose two network companies that provide the most popular tv channels and web services in Sweden. To gather data from these two companies we conducted qualitative interviews with people at the networks. We came to the conclusion that SVT and TV4 doesn't find that their web TV services (called SVT Play and TV4 Play) are competing with the linear TV. They rather regard them as assets to broaden their services.

This master?s thesis describes the development of a model of the catalystsystem aiming at control by an MPC. A well functioning model, which is suitable in control purpose, is important while emission legislation become more and more hard to fulfill for the car manufacturers. Much research has been done in the field of physical modeling of the system, but in this work a linear adaptive time discrete ARX-model is developed and validated.The systems tendency to change its dynamic during usage implies that the model must be adaptive. The developed model proved to be well functioning and shows promising conditions for the MPC design.

A mobile testing application using Unity was developed to analyse what impact button sizes and button layouts has on the accuracy of touch as well as the time to finish a labyrinth. This was tested on a Nexus 4 phone. 28 users navigated a small object through a labyrinth in which they collect keys to open the door to the exit. Each participant did the test 6 times with different combinations of button size and button layout each time, done in a random order. Hits, misses, completion time, order of button size and order of button layout was collected and then visualized using R.