The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

Denna studie undersöker varför svenska finansanalytiker och fondförvaltare inte i så stor utsträckning deltar i International Accounting Standards Boards (IASB:s) standardsättningsprocess. IASB:s syfte är enligt det konceptuella ramverket att i första hand tillgodose de informationsbehov som användare av den finansiella redovisningen har. För att IASB ska kunna förstå användarnas behov anser IASB att det är viktigt att de lyssnar till och beaktar användarnas åsikter. Flera studier visar dock att användare är underrepresenterade i IASB:s standardsättningsprocess.Genom en litteraturgenomgång utvecklas modellen "Förklarande faktorer till lobbying i standardsättningsprocesser" genom att kombinera Vrooms (1964) förväntansteori med Verbas et al. (1995) "The Civic Voluntarism Model" som förklarar passivitet i politiska processer.

Background: Isolation care may be necessary when a patient is carrying infection or is being inflicted with disease that causes deficit immune system. Being isolated means that the patient is in a confined space and may stay only there. Even in ancient times, people discovered the importance of isolating people carrying an infection from the rest of society. According to the Infectious Diseases Act, patients should be isolated in order to reduce the spread of infection both from the patient to the surroundings as well as the opposite. Isolation care can be psychologically stressful for some patients.

Barnoveraller är ett specifikt område inom klädesbranschen. Det ligger lång produktutveckling bakom, som har pågår under ett flertal år, vilket har förbättrat slutprodukten vad det gäller material, beläggningar och sömnadstyper.I B-uppsatsen finner du lättare materialinformation, konstruktionsinformation, nationella samt internationella standarder, krav ställda ifrån tre olika företag och utav ?barnoverallskunden?. Det här samarbetet blir vårt försök att bidra till barnoverallsmarknaden.Vi har utgått ifrån vår referens, ett privatägt barnklädesföretag från Bollebygd, Sverige.1 De har gett oss möjlighet att få vara med i produktutvecklingsprocessen och leta förbättringar som kan gynna slutprodukten och 2bseen som företag. Det har också gett oss möjlighet att skänka något litet (en sammanställning) som kan användas av fler företag i liknande bransch och situation.2bseen önskade sig ett samarbete där vår roll skulle innebära en fortsatt produktutveckling på befintliga produkter som i produktion fått ett och annat fel.Childrens clothing is a particular area of clothing business.

AbstractConcrete foundation slabs are usually exposed to unilateral drying during the curing process. The unilateral drying causes an axial shrinkage and a concave curvature of the construction. The curvature results from the fact that the upper part of the slab is drying and shrinking faster than the lower part. This is called gradient shrinkage.A problem occurs when the slab is considered fully restrained by adjoining structural parts. The deformations caused by axial contraction due to the constant part of the shrinkage and the curvature caused by gradient shrinkage of the slab are then prevented by the fact that the slab is fully restrained.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

A1194I strävan efter en gemensam redovisningsstandard i hela världen har en rad standarder utarbetats. Det senaste tillskottet inom området är International Financial Reporting Standards (IFRS) 3, Business Combinations. Införandet av IFRS 3 innebär stora förändringar gällande koncernredovisning. En av dessa är att de gamla redovisningsreglerna angående goodwill, det vill säga avskrivningar i kombination med nedskrivningstest, inte längre är tillämpliga då avskrivningar på goodwill förbjuds. I stället skall goodwill nedskrivningsprövas minst en gång om året.Syftet med uppsatsen är att undersöka om övergången från avskrivningar i kombination med nedskrivningar till renodlade nedskrivningar kommer att påverka revisorernas arbete och om så är fallet, hur förändringen praktiskt kommer att se ut.

Tidigare studier som gjorts inom området visade att kvinnor anser att kvinnors skönhet inte är värderad enligt rimliga normer i vårt samhälle. Hård retuschering motarbetas på många håll, bland annat genom att organisationer som ASA (Advertising Standards Authority) och politiska partier som Liberaldemokraterna i Storbritannien arbetar för att missledande retuschering ska försvinna. En studie har visat att det, för att öka annonsers attraktionskraft, är viktigt att den ökade skönheten hos en modell är relevant för produktens användningsområde, då betraktaren anstränger sig intellektuellt vid betraktandet av bilden. Det finns dock inga tidigare studier som bevisar om en retuscherad modell faktiskt ökar målgruppens köplust av skönhetsprodukter vid rådande samhällsattityder och skönhetsideal. Två enkätundersökningar gjordes därför med sammanlagt 1480 deltagare.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

BACKGROUND: The isolation facility is an important ward in veterinary hospitals. This is where infectious patients are treated in order to reduce the risk for cross-contamination between the infectious patients and other patients and humans in the hospital. But it can only function in a safe manner as long as adequate precautions for infection control are adhered to. This has shown to be a problem in many isolation facilities in veterinary hospitals in Sweden. AIM: The aim of this paper was to examine which factors that can affect the quality of the infection control in the isolation facility. The aim is also to stress the importance of adequate infection control practices. METHOD: Two interviews were conducted with staff from two veterinary hospitals.

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.

Environmental destruction is a growing problem in our world. Almost every day there are new reports concerning that we have to do something about the greenhouse gasses. Simultaneously is the human constantly more eager to have a life with higher standards and therefore uses more energy. The environment is a question that is highly up-to-date and more people try to find solutions on how to save our planet. One way to decrease the energy demand is to build passive houses, where the houses don?t have any active heating.

Industrialization of construction is by some considered to be a solution to the building industry's problems about the lack of quality, high production costs, low productivity and poor environmental adaptation. Meanwhile, industrialized construction partly earned a bad reputation after the million housing program. As large-scale projects where promoted during this period, it worked very well to use the technique of construction elements. In the mid seventies though, criticism arose which claimed that the aesthetic qualities had been deprived in the corporates effort to make housing production as efficient as possible.Tyréns, Derome and CBBT (centre for building and housing in wood) cooperates in a development project to develop a building system for 4-8-storey buildings, consisting of three platforms: a technology platform, an IT platform and a processing platform. The technology platform consists of flexible, industrially built flat modules of wood and from this platform the subsystem stairwells, is broken out.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Good business relations can contribute to the success of IT-outsourcing, and create new business opportunities. Despite a sharply increasing trend to outsource IT-operations there is a high degree of failures related. The cause may be that some important factors have not been taken into account. The purpose is to investigate elationships within IT-outsourcing and test if specific factors identified by previous research are being concerned in IT-outsourcing relationships and also to investigate the view IT-outsourcing customers and suppliers have on business. Research shows that business relationships are widespread throughout companies. It demonstrated that a small number of business relationships can have a major impact on a company's financial performance and may create stability. Business relationships can be divided into an arm's length relationships and strategic alliances depending on the degree of involvement.