The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Looking at the debate on nuclear power in Sweden, the issue of risk is central to understanding the difficulties in resolving differences between proponents and opponents. I sought to answer the research question: "how is the concept of risk constructed in the nuclear power debate in Sweden?" Four main aspects of risk construction were defined and investigated to identify differences between sides in the debate. Through a qualitative study of the debate and its actors I found clear differences in respect to all four aspects of risk construction. First, the perception of nuclear power as a "normal risk" is common among nuclear opponents in contrast to a largely probabilistic view among proponents.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Whole fat versus low-fat dairy products for primary prevention of cardiovascular disease. A systematic review.Author: Josefine Lindqvist, Robin Järnmark, Mathilde OhlinSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2014-04-09BackgroundResearch indicates that dairy products seems to have a protective impact on the incidence of cardiovascular disease regardless fat content. Paradoxically the Nordic nutrition recommendations recommend an exchange of full fat dairy product to low-fat dairy products.ObjectiveThe aim of this review is to investigate whether the variation in fat content of dairy products have any bearing on the onset of cardiovascular disease. With regard to common risk markers for cardiovascular disease the outcome measures hypertension, hyperlipidemia and weight gain is examined.Search strategyThe searches were made in the databases Medline (23/1-14) and Scopus (6/2-14).Selection criteriaRestrictions: Human Studies, Adults, Randomized Controlled Trials, English.Data collection and analysisTwo RCTs were included. Validation of the separate studies was performed with SBU's review template for individual studies and GRADE was used for summarizing the evidence of outcome measuresMain resultsThe two included studies examined the outcome measures blood pressure, weight and blood lipids.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.

Vobbla Racing is a racing team who has an online sales department that is in need of an upgrade to be more efficient and easier to use. Before this study their present homepage was anything but structured. The products were sorted in an illogical order which made it difficult for the customer to find a wanted product. The customer had to summarize the products, transport sums and other costs. The order had to be e-mailed or phoned in to Vobbla Racing Produkter.

Today?s construction buildings contain more advanced technologies than before. The development of newer and stricter regulations to the construction industry makes the door environment more and more complex.In large construction projects the door environment is held up as a major challenge to get to in a good way. It turned out after a discussion with one project manager and a site manager at NCC, that the door environment is difficult to get right in major construction projects and it often causes many error reports in to the aftermarket after that the final inspection is completed.Interviews have been done with key figures in the building process at NCC and Akademiska hus. A study on a university building for around 3500 students and with 300 workplaces was made.

During my studies to become a guitar builder at Carl Malmsten CTD, I have found an interest in the construction of the classical guitar. I am fascinated by the simplicity of its construction. A simplicity that becomes more complex when you start to study it in detail.In my final thesis I will not try to explain this complexity. The subject is to investigate two different principles regarding its construction. I would like to find out if the sayings concerning one of the principles will yield a guitar with greater ability to produce volume and projection.At a close distance the difference between the guitar?s volumes is not to speak of, but a significant difference can be seen regarding one of the guitars ability to project its sound.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

The purpose of this thesis was to investigate how an industrial company can increase customer value by offering added services to their core products. Theses added services can be categorized into the three different parts of the buying process. The company that was investigated is Smurfit Kappa Kraftliner in Piteå, a large international industrial company active on a business to business market. We have conducted a case study and made interviews with three respondents within the company. The result of the study show that the company offers value added services in each stage of the buying process.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.