The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

Swedish studies have shown that more people than expected have problems with leg ulcers and that the yearly cost for treatment per patient is approximately 26 500kr. Since the elderly population is on the rise, there is a need to highlight this growing problem, to make sure that proper assessment tools are used and to improve the standard of care given to patients with leg ulcers. The aim was to show what a difference the nurse can make to patients with leg ulcers. With all types of wounds it is imperative to establish if there is any underlying reasons since certain illnesses can cause more wounds or delay the healing process. The doctor is responsible for making the diagnosis and to prescribe the correct treatment whereas the nurse?s responsibility is for the nursing care and its documentation.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

This report has been performed for WSP Construction Design located at Arenavägen 7 in Stockholm. WSP Construction Design is one of the leading departments in Sweden in construction solutions regarding everything from building construction to industrial building. Great competencies regarding steel, wood and concrete constructions are available within the department which is well sought.Crane girders used in the industry are exposed to large loads that vary over time that includes instantaneous lifts and the crane girders movement which lead to the phenomenon fatigue in the crane girder and its ingoing welds. A control of fatigue needs to be performed after a certain lifespan measured in time which in turn is converted to a number of loadcycles. When the number of loadcycles amounts to a greater number the input welds resistance will have been reduced and the rate of utilization thereby increased.

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

On-call work has increased substantially in the past 20 years in Sweden, not least in the public sector and most notably in health and social care. This thesis argues that the increase has considerable influence on the prospects of on-call workers in the public services to act as guardians of democracy. Based on theories of Lennart Lundquist, the results of this study show that on-call workers suffers from inferior opportunities to act as democratic guardians in particularly two matters. First; they have fewer prospects than standard employees of professionalism due to lack of education and capacitation. Second; on-call workers have inferior opportunities to protest against wrongs, due to no real formalized possibilities to inform and due to transactional psychological contracts.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Z39.50 is a standard protocol designed to create an interface between diverse computer databases for diverse information needs. Since it has to be adjustable it is also complex and demands a certain degree of expertise when being set. However, the aim of this paper is not to make a theoretical description but to examine certain conditions in practice. From the perspective of Swedish research libraries two principal hypotheses are examined: 1) the implementation of a given technology (Z39.50) is primarily influenced by social circumstances, and 2) the way in which the technology is implemented will bias the results of information retrieval. For this examination we need a framework of theories concerning the relationship between technological development and society, organisational theories and database theories.

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

The purpose of this project is to survey the presence of folk expressions, i.e. proverbs, proverbial expressions, wellerisms and familiar expressions, in some of the realistic children?s books by Astrid Lindgren. The purpose also includes the study of the contextual and pragmatic functions of the expressions as well as how the expressions are integrated into the text by the change of the formulaic standard structure. The contextual and pragmatic function concern when, how and why the expressions are used and who the users of the expressions are.

Detta arbete grundar sig på en befintlig ritning projekterad av Arkinova Arkitekter och uppfyller normal tillgänglighetsnivå. Ritningen består av ett lägenhetsplan med fem lägenheter vilka har en boarea mellan 36-64 m2. I detta arbete omprojekterades dessa lägenheter till höjd tillgänglighetsnivå enligt SS med avsikt att förbättra tillgängligheten för funktionshindrade grupper. Omprojekteringen utfördes med hjälp av BIM-programmet Revit Architecture 2013 med utgångspunkt från standarderna,           SS 91 42 21:2006 samt SS 91 42 22:2006, vilka utgör underlag för projektering av bostäder.       Syftet med denna studie var att utreda de merkostnader som är förknippade med en tillgänglighetsökning, dessa merkostnader beräknades i kalkylprogrammet BidCon.Resultatet visade att för att uppfylla SS rekommendationer kring ökad tillgänglighet, var en ökning av bruttoarean med 84 m2 i den ursprungliga ritningen oundviklig. Detta innebar en total ökning av bruttoarean med 25 %, vilket resulterade i merkostnader som uppgick till  126 014 SEK för lägenhetsplanet i höjd nivå.

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.

In the society there is different kind of people that belongs to different groups. The different groups that people belong to are depending on where you live, grow up, ethnic group, level of education and which economic standard you have. The subject of our composition is about children and teenager growth environment and about what society they belong to and how it affects their possibility to exercise. Our composition is built from the question: Are there any differences connected to exercise in an association compared to spontaneous exercise based on economic standard and what district of the city you live? To be able to find an answer to our question we have chosen to concentrate on three districts in the city of Helsingborg.

Sammanfattning Titel: Investeringsbenägenheten för M2M lösningar i drivmedelsbranschen Författare: Johan Apell och Tom Ohlsson, Blekinge Tekniska Högskola Nivå: Kandidat uppsats Handledare: Anders Hederstierna Nyckelord: Maskin till maskin, Machine to machine, Maskinkommunikation, M2M, Mobilitet, Investeringsbenägenhet, Investeringsbedömning, Standard, Beslut och Beslutsfattande Beskrivning av situationen Idag går endast ett fåtal av de aktiva företagen på M2M marknaden med vinst, och ett antal har gått i konkurs under det senaste året. M2M branschen tycks ha bristande kunskap om potentiella kundsegment och därmed har man svårt att identifiera sina kunders verkliga behov. Drivmedelsbranschen har börjat titta på M2M lösningar och inlett en rad pilotprojekt inom området. Få aktörer har dock fattat beslut om genomgripande satsningar på M2M lösningar. Hur ser drivmedelsbranschen på M2M lösningar och vilka hinder kan identifieras för detta synsätt? Syfte Att öka förståelsen mellan användare och leverantörer på en ännu omogen M2M marknad, genom att studera en specifik bransch.