This report contains results of our study at CTC in Ljungby. CTC produces heating products such as boilers, heat pumps and additional products to their heating systems.The purpose of the report is to make a proposal how CTC will supply their new production line for heat pumps with materials. The proposal includes a production layout and a scheme for how to place the material in the production storage.The new production line will produce two different products and both of them have several variants. The line will also have a mixed flow, so the products can be produced in a random order. These conditions demand that the production line has great flexibility and that the material to all the variants can be stored in the production storage.With these conditions as input we made a layout proposal to the company.

The purpose of this examination is to identify how notions of Swedishness is created artistically, and from where these notions come. My method is to make a study on exhibition catalogues on the theme Swedishness/Nordism, with focus on the contemporary Swedish artist Peter Johansson. With a retrospect of his childhood in Dalecarlia, he investigates a Swedish iconography with it?s roots in national romanticism, which for more than one hundred years has been preserved and exploited of the tourist industry to market Sweden. It?s this monotonous iconography that Johansson deconstructs to make it appear like something else ? namely an iconography based on ethnic purity, which pushes away the foreign and protects the own.

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

AbstractThe aim of this examination paper is to get an overview on the ?no-maintenance? windowsthat exist on the Swedish market, like plastic and aluminium windows.By way of introduction the reader gets knowledge in the background and problemformulatethat this subject has. This introduction explains why it has become so popular to changeyour windows into plastic- and aluminium windows and there is an existing scepticismagainst PVC and aluminium as construction material for windows.The main part of this report is constructed by segments of interviews where bothproducers of windows and stakeholders gets to answer questions about their viewing onno-maintenance windows from a material and construction point of view and where theproduction is headed to in the future. This is followed by an evaluation of a questionnaireon how pleased the house owners that changed their old windows to no-maintenancewindows are, followed by an inspection of windows made up from wood and an aluminiumclothing, windows made from only aluminium and PVC-based windows. It ends with atheory part about the materials PVC and metal based upon facts included in literature.By reading this report you can draw the conclusion that no window can be entirely nonmaintenancebut that the materials PVC and aluminium still are good substitutes for woodto lessen the maintenance..

Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.

This thesis is divided in to two different parts. The first part includes examination of the measurementsystem of an industrial robot using a resolver sensor. The main focus is on methods for suppressing noise in the angularvelocity signal without increasing timedelay. Five different methods are investigated. Three of these are based on oversampling: burstsamplingmethod, meanvaluemethod and correlationmethod.

The purpose of my examination is contributing with knowledge about the relation between language- stimulation in preschool and read- and writes developing and teachers thought about that. In order to meet the purpose I read literature that deals with my matter and is based previous research. I also made qualitative interviews with three elementary school teachers and three preschool teachers who work within preschools that concentrate on development of language in a town in the middle of Sweden.  In this way I find out about their thoughts about what they think is important to work with about language in preschool and how the preschool teachers can work with the development of language to make it easier for the children in their read- and writes developing. The result shows that it is important to work with children?s development of language in preschool.

The purpose of this essay is to examine how a newly built library and an old library from the sixties work out of an experience and feeling oriented view. Are the fundamental conditions of an old library compatible with the library standards of today? To be able to carry out this examination we have chosen two rather small Swedish libraries. One is the public library of Hässleholm, which opened in the year 2000, and the other is the public library of Kristianstad opened in 1965. The material used to attain the purpose of the study consists of literature studies and qualitative observations and interviews.

Sammanfattning - "Förväntningsgapet -  en jämförelse mellan revisorers upplevelser på förväntningsgapets påverkan på revisorns oberoende och rykte?Datum: 29 maj, 2013Nivå: Kandidatuppsats i företagsekonomi FÖA300, 15 HPInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens högskolaFörfattare:  Oscar Johannesson, 12 augusti 1991    Maria Pettersson, 17 juli 1990Titel: Förväntningsgapet ? en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykteHandledare: Angelina SundströmExaminator: Cecilia ErixonNyckelord: Förväntningsgap, revisor, oberoende, rykteFrågeställning: Hur upplever godkända och auktoriserade revisorer att förväntningsgapet påverkar revisorns oberoende och revisionsprofessionens rykte?Syfte: Syftet med uppsatsen är att beskriva hur revisorer upplever förväntningsgapet mellan revisor och klient samt hur förväntningsgapet påverkar revisorns oberoende och rykte.Metod: Studien var av kvalitativ karaktär och baserades på sex kvalitativa intervjuer med godkända och auktoriserade revisorer verksamma i Eskilstuna och Västerås. Den insamlade litteraturstudien bestod till största del av vetenskapliga artiklar hämtade i databasen Discovery. Empiriinsamlingen jämfördes med litteraturen i referensramen för att undersöka de intervjuade revisorernas erfarenheter gentemot tidigare forskning.Slutsats: Studien visade att syftet med revision är att kvalitetssäkra och ge trovärdighet åt de finansiella rapporter som samhället förses med. Vidare indikerade studien att revisorn får ett överdrivet ansvar när klienterna ställer orimliga krav på vad revisorn skall, kan och får utföra.

Titel: Redovisningskonsulternas arbete - hur har det påverkats av revisionspliktens avskaffande?Nivå: Kandidatuppsats i ämnet företagsekonomi, redovisning och revision, 15 Hp, FÖA300Författare: Jenny Barkman Lövdal, Maarit Jansson, Cholticha PruekwatcharakunHandledare: Ulla Pettersson Datum: 31 maj 2012Problemformulering: Revision har genomgått lagändringar under en lång tid och kravet på kunskap om revision har ändrats i takt med detta. År 2010 infördes en lagstiftning om avskaffande av revisionsplikt för små bolag i Sverige, vilket ökade efterfrågan på redovisningskonsulter. För att ta redan på vilka konsekvenser det fört med sig har följande frågor formulerats:Har redovisningskonsulternas uppdrag ökat i antal och omfattning? Har branschorganisationerna SRF och FAR påverkat kompetenskravet på redovisningskonsulterna? Har kontrollen av redovisningskonsulternas kunskap och arbete ändrats?Syfte: Huvudsyftet med denna uppsats är att undersöka hur de valda redovisningskonsulterna anser att avskaffandet av revisionsplikten påverkat deras uppdrag, arbetsuppgifter, kunskapskrav och kontrollen av detta.

In this essay I have examined how teenager and leaders handle conflicts on a recreation centre in Nacka, outside of Stockholm in Sweden.I have made qualitative interviews with two leaders and ten teeangers. Also I have read researchlitterature about conflicts and how to handle them. Then I have made observations watching how leaders and teeangers communicate and behave.The purpose of the examination is to describe differences with constructive and destructive handle with conflicts. I have also shown how conflicts can give possibilites for the involved people to get to understand themselves, the other parts and the whole complex social behavior better.But that demands that the involved people choose a constructive solution where both parts cooperate, understand eachother and can see how themselves have contributed in developing the conflict.I have worked as an employee at the recreation centre two evenings a week in sex months. During that time I have observed conflicts and different strategies among teeangers and leaders.My conclusions are that conflicts give opportunities for people to grow as human-beeings and get a mentally richer life.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The objective of this thesis is to examine which form value-adding qualities specific for the Web take and to what extent they exist in a selection of electronic scholarly editions of literary works. The examination was concentrated on the qualities hypertextuality, interactivity and hypermediality. Besides extent and form, the research questions focused on whether or not the form of the editions correspond to theories and guidelines about how electronic scholarly editions should be designed to generate an added value from a scholarly point of view. The empirical approach was qualitative and the selection consisted of 31 editions. They were examined according to theories about the value-adding features of the qualities.

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.