?Are the headwaters streams at the right position in the map? is a study that has been performed on behalf of Holmen Forest, region Örnsköldsvik. This study will be the basis for deciding if the Hydrology Layer Property map or Holmen Forest map will be used for planning nitrogen fertilization in forestry. The background to this study is that nitrogen fertilization near water will increase the risk of nitrogen leaching out into the water systems, which has a negative impact on the environment. The headstreams positions have been recorded in the field with a GPS and the data analyzed in the geographic information system ArcMap.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The main purpose of this thesis is to contribute to the understanding of information needs of eight vocational studies teachers at the Handicraft Programme at a senior high school. I have analyzed the teachers? needs of information and the empirical material has been collected through interviews with eight vocational studies teachers. To analyze the interviews I have used Lars Höglund and Olle Persson?s model for information needs and a model for information sources.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.

För ett par år sedan tog utvecklingen och fokuseringen kring Internet fart på allvar ute bland företag. Alla skulle ha en webbsida och anledningen till detta var ofta att konkurrenten hade en eller att man bara ville synas. Idag finns det ett antal så kallade Content Management System utvecklade för att hantera information på Internet, intranet och extranet. Det gemensamma för dessa system är att användarna skall kunna uppdatera, vidareutveckla och administrera lösningen utan någon teknisk kompetens. Syftet med den här uppsatsen var att undersöka om ett Content Management System effektiviserar uppdateringen av information, med hjälp av kategorier inom användbarhet.

The term maneuver warfare is frequently used in western defense doctrines and theoreticaltextbooks. The ambition of the Swedish armed forces is to attempt maneuver warfare in allappropriate situations. Theories and doctrines indicate the importance of decentralized command and control systems. Mission command (Auftragstaktik) is one such system and should be applied to all situations of the Swedish Armed Forces. There are theoretical and doctrinal bases for warfare and command, but in practice, what are the preconditions for this? Previous research addresses many theoretical questions but there are flaws in existing studies investigating practical realities.The purpose of this study has been to reach a deeper understanding of armed forces ability to maneuver warfare by analyzing conformity of command and leadership perspectives in practice.This is an interview-based qualitative case study in which respondent´s statements were analyzed and interpreted in relation to a theoretical framework.

Information är en viktig del av sjuksköterskans arbete och hennes pedagogiska roll sätts här på prov. En operation är en stor händelse i en patients liv och det är välkänt att patienter ofta är missnöjda med den information de får. Syftet med denna uppsats var att få fördjupad kunskap om vilken information patienter vill ha inför en operation och hur de upplever den information de får. Detta har gjorts genom en litteraturstudie där vetenskapliga artiklar i ämnet sökts och kritiskt granskats. Därefter sammanställdes resultaten av tolv slutligen valda artiklar till ett gemensamt resultat.

This work covers a broad analysis of the risks that could impact the achievement of electrical safety of electrical installations. The work includes both electrical equipment such as the installation of electrical equipment.The report illustrates the main technical characteristics of electrical connections greater than 10 mm2 and provides an introduction to the crimping systems for copper and aluminum conductors. In addition to that analyzes the factors that are important to assure the quality of an electrical connection throughout the value stream in terms of both materials such informations. Furthermore analyzed deeper the need for skills development of technicians and other staff.The different parts of this work are analyzed and presented, in theory to studies carried out both at Elpress AB and partly with the help of other scientific reports dealing with similar subjects. In addition, presents a survey that will help understanding the current perception of the electrical connections and cable crimping systems among end users.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

In the digitized world many organizations experience a large flow of information. To sort and manage all the information can be difficult. Individuals may experience a phenomenon called ?Information Overload?, due to the fact that the information flow is too extensive. There are various reasons why individuals are affected by this phenomenon.