Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The most common method for identifying merchandise in the commerce is by barcodes. Symbian OS is an advanced operating system aimed at cell phones and the most commonly used in smart phones. Opportunities to a full range of new services are given through barcode recognition in a Symbian OS based device. Therefore the purpose of this degree project was to create an application which would contribute to a future solution aimed at shopping where the cell phone constitutes a reader of items? identification numbers.

ABSTRACTThe purpose with the investigation was to find if there is a relation between daily health active and too reusing theoretic learning for health promotion school?s pupil. In the investigation I have focused into if the Health promotion school?s student has better result at the nation?s test (NT) in Swedish, English and in mathematic in the fifths grade, than the ordinary school that isn?t health promotion school. The personal feelings of the two schools are that there is a connection between health active and too reusing theoretic learning.

The aim of this report is to give a description of a diploma work of 20 points that has been performed during the spring 2006 at Ericsson AB in Borås. The report accounts for the problem and procedure during the diploma work. The software used for this project was embedded in a radio link. The RAM in this radio link was divided into several regions where two were used for memory allocation. The current allocation of memory in the radio link was not optimized with regards to performance, security and memory use and the configuration used made it difficult to determine the memory use of the system and the actual memory need.

Cyanobacteria belong to the oldest organisms of our planet. They use photosynthesis to produce ATP and gain biomass from carbon dioxide. The cyanobacteria Nostoc punctiforme is a filamentous bacterium that consists of two different types of cells, vegetative cells and heterocysts. The type of cell it differentiates into depends on the media they grow in. In an ammonium-rich medium, the N.punctiforme consists of vegetative cells that differentiate into heterocysts when in the medium is changed to a low-concentration ammonium medium.

Depressionssjukdomar är vanligt förekommande och medför stor sjukdomsbörda. De psykologiska behandlingsmetoder som visat sig effektiva vid depression är bland annat kognitiv beteendeterapi (KBT) och beteendeaktivering. I denna studie undersöks effekterna av internetbaserad KBT med behandlarstöd vid mild till måttlig egentlig depression. Totalt 80 deltagare randomiserades till behandling respektive kontrollgrupp. De mätinstrument som användes i studien var självskattningsformulären Beck Depression Inventory (BDI), Beck Anxiety Inventory (BAI), Montgomery Åsberg Depression Rating Scale Self?assessment (MADRS?S) och Quality of Life Inventory (QOLI).

Mer än 25 % av äldre patienter lider av undernäring under sin sjukhusvistelse. Detta problem har varit känt i ett flertal år. Syftet med studien var att beskriva sjuksköterskors bedömning och hantering av undernutrition hos äldre patienter som vårdas på sjukhus. Metoden som valdes till studien var en kvalitativ enkätstudie och dess svar bearbetades genom en kvalitativ innehållsanalys. Resultaten presenterades i sju olika teman: Den kliniska blicken, Samlad bedömning, Bedömningshjälpmedel, Registrering av kostintag, Psykisk hälsa, Undersköterskans roll och Tidsbrist.

Mer än 25 % av äldre patienter lider av undernäring under sin sjukhusvistelse. Detta problem har varit känt i ett flertal år. Syftet med studien var att beskriva sjuksköterskors bedömning och hantering av undernutrition hos äldre patienter som vårdas på sjukhus. Metoden som valdes till studien var en kvalitativ enkätstudie och dess svar bearbetades genom en kvalitativ innehållsanalys. Resultaten presenterades i sju olika teman: Den kliniska blicken, Samlad bedömning, Bedömningshjälpmedel, Registrering av kostintag, Psykisk hälsa, Undersköterskans roll och Tidsbrist.

The main purpose of the study was to collect normative data for Lundamaterialet,revised version, divided into phonology and grammar, for childrenaged 4:6-5:11. Another aim was to explore how children aged 3:0-5:11 had acquiredprepositions and different forms of comparison. 195 children with typicallanguage development participated. The children were divided into six groups,116 children from the three oldest groups participated in the normative data. Theresults showed an increasing mean value with age for both phonology and grammar.The older children had acquired the prepositions and the forms of comparisonbetter than the younger ones.

This Master Thesis has been carried out in cooperation with Ursus Medical AB (URSUS) which markets, assembles and sells the Rotex Screw Needle Biopsy Instrument ®. The instrument is delivered with an instrument holder. Customers had expressed dissatisfaction over that they needed to use two hands during a biopsy procedure, which resulted in a project to develop a new instrument holder.The project aim was to create concepts for how the new instrument holder should be designed, with focus on the mechanics. The new instrument holder would build on the existing basic principle that the screw needle and the cannula were screwed into the tissue. The thesis work would result in a technical solution and a functional prototype of the chosen concept.To achieve this, a generic product development processes were used and began with a comprehensive literature review.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

Background Being outdoors on a regular basis is beneficial for all individuals, people with dementia who is living in special accommodation have not always that possibility. If the person with dementia live in a stimulating environment can contribute to the person's functions are maintained. Aim To provide a basis for evaluation of a new outdoor environment at a special accommodation for people with dementia. Method of data collection in action research was done through focus group with staff on the accommodation and the participants in the project, a total of five informants. Results Informants thoughts and experiences were analyzed and divided into three main categories to describe the project - design, obstacles and goals.

Syftet med denna uppsats är att undersöka möjligheter för att genomföra matematikundervisning som tar till vara barns olika förutsättningar. Dessa har identifierats genom att vi kartlagt ett antal hinder, vilka vi fått fram dels genom tidigare forskning inom området och dels genom ett antal kvalitativa intervjuer med förskollärare, grundskollärare och specialpedagog. Några centrala hinder vi fått fram rör lärarnas höga arbetsbelastning, i vissa fall bristfällig ämneskompetens och ett antal yttre faktorer. Implementering av adekvata arbetssätt i förhållande till styrdokumentens mål och intentioner försvåras av ett antal hinder i skolans operativa verksamhet. Genom identifiering av dessa hinder kan nya möjligheter skapas för en gynnsam utveckling av matematikundervisningen..

This thesis is a feasibility study into how Fresenius Kabi may rationalize their destruction process in regards to cost, recycling, and work environment. The two main objectives are to identify scrap flows and the possibility to improve or replace the equipment that is now carrying out the physical scrapping. The flow has been visualized by a flow chart of the material and communication. A chart of the problem established to visualize where improvements are necessary. Based on the problems proposals are presented on how to improve the flow thru the plant.During analyze of the physical scrapping equipment it was also necessary to take a deeper look at how they are carrying out there work today, how does the procedure look like, working environment and where are the weaknesses.