Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

IDCT (Inverse Discrete Cosine Transform) is a common algorithm being used with image and sound decompression. The algorithm is a Fourier related transform which can occur in many different types like, one-dimensional, two-dimensional, three-dimensional and many more.The goal with this thesis is to create a fast and low effect version of two-dimensional IDCT algorithm, where techniques as multiple-constant multiplication and subexpression sharing plus bit-serial and bit-parallel arithmetic are used.The result is a hardware implementation with power consumption at 19,56 mW..

Konfusion är mycket vanligt förekommande hos äldre och skapar stort lidande, ger höga samhällskostnader och orsakar hög mortalitet. Syftet med studien var att belysa sjuksköterskans icke farmakologiska omvårdnadsåtgärder vid konfusion hos äldre patienter. Metoden var en litteraturstudie, vilken innefattade tio artiklar där relevanta omvårdnadsåtgärder framkom, dessa presenterades i resultatet under VIPS - modellens åtgärdssökord. Resultatet av studien visade att patienter med konfusion mindes och uppmärksammade vad som skedde med och runt omkring dem. Viktigt var att få information om sitt konfusionstillstånd för att förstå vad som hände och varför.

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

Have you encountered problems when you are unlocking a door? Perhaps you have had your hands full when you needed to unlock the door? Or, you might be suffering from a disease and have difficulties to put force on to small objects. To solve these problems there are different options. The most common alternative is a key button. With the key button, you do not need turn the pinion to unlock.

This study intends to analyze and compare the core litterature outlined in two specially selected teacher training establishments. The purpose of the investigation is to examine what specific perspectives they focus upon and the competences they require for teachers of tomorrow.The result shows that there are certain differences in perspective when varying the point of focus, but there are also common elements inte the core litterature between the two establishments. This analysis will provide a base for discussion on how the differences may be a result of the environment where the colleges of higher learning are situated and also on the individual needs in the surrounding area when they were first established..

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

We consider the meaning of leisure time for the human linguistic and cultural development of great meaning, in particular association with bilingual. We are both bilingual and have had the privilege to use and develop our knowledge likewise our experience during our education.The purpose with our school essay is to investigate what the youth tell us about their bilingual development outside School time. Our target group is Albanian-/Swedish speakers from upper secondary youth. Based on our own experience we know that upper secondary School contributes to an increasing awareness about themself and their own language and identity.In our empirical study, have we used qualitative strategy and build our interview guide on the basis of the semi structural method. Furthermore we have carried out two different group interviews which consisted each between 6-7 interviewees.

The use of mindfulness in healthcare is increasing in Sweden. A so-called secular form of mindfulness is also increasing within mediated contemporary psychology and is used in many areas such as schools, workplaces and when giving birth. The method originates from Buddhism and is much more complex than the form of mindfulness marketed in Sweden today. The religious heritage of mindfulness is interesting to study in such a secular society as Sweden, where the material for this study is found. The aim of this study is therefore to investigate whether mindfulness still is a form of religious coping or if it has become completely secularized, and thus free of its religious origin.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Swedish municipals schools have been given an assignment to convey basic values to pupils. The assignment is to bring up the pupils through transmitting and developing a heritage such as values, traditions, language and knowledge. Together along with the lasting knowledge which constitutes the community frame of reference everybody needs. There by is the purpose of this study through a qualitative method to investigate how the schools assignment to create a community national identity of the pupils is interpreted by the teachers in introduction classes. Even how the teachers in this study response to ?Swedish? culture by presenting and educate the pupils in this.

Dementia may cause difficulties in communicating. People suffering from dementia are therefore often described as being unable to take part in meaningful conversation. The responsibility to create understanding in a conversation is shared by all participants. By means of different strategies, participants in conversation can construct understanding through collaboration. How these strategies are utilized in conversation where one or more of the participants suffer from dementia is relatively unknown.