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.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

Background: According to the Swedish Social Board induced abortions are increasing in the modern day society. Nurses who work with in the gynecological department can come across patients seeking care for an induced abortion.Theoretical framework: The findings of the study will be discussed in relation to Peplau's nursing theory, ethical concepts and nursing concepts.Aim: The aim of the literature review was to illuminate the experiences of nurses working with induced abortion.Method: A systematic literature review with an inductive approach was chosen. The findings are based on seven qualitative and two quantitative studies. The articles were assessed through two different modified templates based on qualitative or quantitative design.Findings: Nurses and midwives experienced their work with induced abortions as emotionally stressful. However, it was highlighted that all women have the right whether to choose abortion or to proceed with the pregnancy.

This thesis takes as its point of departure the Swedish governmental family policy and the debate on the proposed reform ?vårdnadsbidraget?. The supporters of the reform present it as something that will increase the freedom of choice for families and benefit the children, whereas the opponents warn for decreased equality and a return to the male breadwinner-model.From a constructivist perspective, language is closely related to power through defining and ascribing meaning to reality. By applying a feminist political theory on the debate within the Swedish national parliament 2007/2008 and conducting a discourse analysis, the aim of this paper is to analyse which concepts are used and how they construct to what makes a family within the political debate ? is there any difference or similarity between the view of the opponents and the supporters of ?vårdnadsbidraget??The main conclusion of this paper is that even though the political ideal and rhetorical concepts differ between the supporters and the opponents, they still constitute the heterosexual nuclear family as an obvious norm in family politics.

As a result of global competition, companies within the automotive industry are required to improve their production systems to achieve sustainable and competitive production. To attain operational excellence, companies have adopted concepts like lean and World Class Manufacturing (WCM).In order to deliver, companies need to increase the availability and reliability of production equipment. This demands focus on both operational and strategic maintenance, and efficient equipment acquisition and management. The main objective of this thesis is to identify processes and success factors that are necessary for improved maintenance performance. By conducting a case study and by performing a literature review, the following has been studied: 1) how companies within the automotive industry work with maintenance and maintenance strategies, 2) implementation of maintenance strategies, and 3) new acquisition and spare parts management for maintenance. The results show that basic maintenance concepts and related terms are well defined in the literature.

 This thesis is based upon the assumption that in Swedish school today it is a wide gap regarding the information flow when pupils are switching school. This was one of the reasons Skolverket published a report clearly stating that this is the case. The purpose of this thesis is to examine and describe how teachers are working in a teacher team at transitions to see and understand what their work may mean individually, in a group and to the school as an organisation. The questions at issue is to see how the teachers cooperate during transitions and how they notice students in need of extra support and students level of knowledge during transitions. The two last questions at issue is first to see how teachers approach parent?s expectations on the school and the teachers, secondly it is to examine what implications their work will have on the school.

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

The purpose of this study is to investigate five teachers? opinions on the work with individualization with focus on above-average pupils. I have issued four questions based on the purpose of this study: - How do these teachers define the theoretical concepts of individualization and above-average pupils? - How do the teachers reason about the concept of individualization with focus on the above-average pupils? - How do the teachers reason regarding the work with individualization in the Swedish language? - Do these teachers consider that there are difficulties to individualize the work so that it will challenge above-average pupils?The method used to conduct this study was a semi-structured qualitative interview with five teachers in primary school. The theory and the theoretical concepts this study is based on is: what defines the above- average pupils, the zone of proximal development, the concept of individualization and motivation and the importance of cognitive and non-cognitive abilities.The study shows that the theoretical concept of above-average pupils is hard to define and it shows a difference between how the teachers choose to define it.

The purpose of this report was to investigate how the Umeå School of Business and Economics at Umeå university can work to increase the share of courses and programmes that discuss sustainable development. Furthermore the purpose was to develop an action plan that can be used to increase that share. Methods used were a questionnaire directed towards the educators at the Umeå School of Business and Economics and an assessment of the content of courses and programmes connected to the Umeå School of Business and Economics. There was no clear structured way of working with education for sustainable development, but at the same time there was a will to integrate sustainable development in the education. Curricula were according to the educators an important tool to achieve this integration, their experience were that there are not enough time, people and money to work with sustainable development in the education and they would like to see more clear directions from the management.