En sammanfattning av uppsatsen på maximalt 8000 tecken..

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

The aim of this Master of Science Thesis is to develop guidelines and improvementsuggestions of RiNOVA Traffic AB?s dynamic speed bump. The project started with athorough pre study of the design and its function to find out how passing vehiclesaffects the dynamic speed bump. The majority part of the pre study was to createnecessary mathematical models to explain the arisen forces and strains.The results of the mathematical models gave necessary information about the designregarding weaknesses and flaws. The most critical ones where those which interferedwith the design?s performance and reliability, and therefore needed to be corrected.These problems where more thorough analysed and discussed with experts before thefinal guidelines and improvement suggestions where developed.The parts of the design that had to be redesigned were the extension springs and thebearing that enables the dynamic properties.

Det här arbetet preciserar ett problem utifrån ett problemområde som faller inom ramen för användarcentrerad design. Den preciserade problemformuleringen är: I vilken utsträckning kan ett gränssnitt göras användbart genom prototyping, aktiv användarmedverkan och iterativ utveckling genom användningen av en modifierad version av ISO 13407 standarden som ett utvecklingsramverk? Den här frågeställningen har tillämpats och avgränsats till ett pekskärmsgränssnitt vid namn Navigator som är utvecklat av Asko. Resultaten visar att de gränssnittsprototyper som har skapats är användbara. Vidare visar resultaten även att det inte är tillräckligt att enbart använda tre nyckelprinciper för användarcentrerad design i syfte att uppnå användbarhet..

Building Automation Systems in commercial buildings are often designed and installed by different contractors, using equipment and components from different manufacturers. The lack of an accepted communication standard has resulted in a few different standards. Many manufacturers of building automation systems only support one, a few or none of these standards, while developing proprietary system solutions. Regin, who develop such equipment, are planning to adopt an open communication protocol specially designed for building automation - BACnet. As a step in that direction this thesis was announced with the purpose to investigate the possibility to implement BACnet in one of their products and to gain more knowledge of the BACnet protocol.

The purpose of this essay is to examine the relationship between visual communication and female homosexuality within the field of magazine design. As the creative part of the project I have chosen to make a redesign of Lotus magazine, the very first Swedish magazine with lesbian and bisexual girls as the target audience. The questions of which the project is based on are: Which stereotypes, differences and similarities can be found in visual communication addressed to a heterosexual versus a homosexual target audience? What kind of design attracts non-heterosexual girls and how can I create a design for Lotus magazine that is appealing to lesbian and bisexual girls and yet still makes it possible to compete with traditional girls? magazines? In order to examine my research questions I have done literature studies within the field of gender and sexual identity in relation to visual communication. Additionally, I have analysed the design of competing magazines on the market and conducted a survey among representatives of the target audience of Lotus magazine..

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Trädgårdens hantverk och design 21 hp.

Ett mönster är uppbyggt av ett motiv som upprepas. Denna upprepning kan fortsätta i all oändlighet. Hållbar antyder långsiktighet. Mönstrets övergripande egenskap är oändlighet. Hur kan denna egenskap hos mönstret nyttjas inom mönsterdesign för att främja hållbar utveckling? Det här kandidatarbetet undersöker mönsterdesignens möjlighet att verka för hållbar utveckling genom att se till begreppet mönster ur ett bredare perspektiv, samt i relation till design för hållbar utveckling.

In this work a new design for S:t Erik?s square in Uppsala is being proposed. The square is situated in the middle of the city, surrounded by historical buildings. Today the square is a parking lot. The aim of the design proposal is to promote life and activity of pedestrians and cyclists.

E-commerce is becoming more common in Sweden and many Swedes buy clothing and sporting goods online. Online fashion retailers offer a visually pleasing range of products, which places greater emphasis on the aesthetic design of the online retailer. This paper examines how the perceived credibility of an online fashion retailer is influenced by the aesthetic design through a first impression. This study was conducted through ten interviews where the informants observed, assessed, and then discussed the online fashion retailers that were used in this study. Results show that recognition of an aesthetic design and a perception of usability and professionalism affects the perceived credibility in a positive way.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

When different type of programs are developed one wants to make these adjustable to future changes and requirements. It must be done a good design of the program from the beginning to make it possible to continue development of it without having to redo big parts of it to high costs. In the area of object orientation there are design pattern, which can be used to design systems that can be adjusted to new changes in an easier way. I have in this thesis chosen to take a closer look at how to design a program that sends SMS to cell phones through a system of an operator. One requirement on the program is that it has to be possible to change what operator to send though in an easy way.

Title: Turbulent Skies ? A Case Study of SAS Braathens Date of seminar: 1st June 2006. Course: BUS 809. Master Thesis in International Marketing & Brand Management, 15 ECTS-credits. Authors: Jørgen Fensgård and Christian Larsen.