A lot of young athletes have great dreams but only a few reaches the stars. Which ways make it possible for the dreams to come true?This study has made a small research on the Swedish NHL professionals have made their way to the NHL by looking at data about their choices during his career, and tried to see if there is any connection between their paths to every hockey player's dream, the NHL. Results of the study show that there is a anatla different ways to go, but some are more common than others..

Titel Den outforskade parten i ett leasingavtal ? En studie om hur leasegivande företag kommer att påverkas ifall en ny redovisningsstandard för leasing införsFörfattare Fredrik Hellblom-Björn och Daniel HåkanssonHandledare Rolf RundfeltIntroduktion IASB har under lång tid diskuterat behovet av en ny redovisningsstandard för leasing. Förslagen har mottagit mycket kritik, då många anser att de inte förbättrar redovisningen. Trots den stora kritiken på förslagen till leasegivares redovisning, har väldigt få studier genomförts på leasegivare.Syfte Syftet med studien är att undersöka hur leasegivande företag kommer att påverkas om en ny redovisningsstandard för leasing införs.Metod Studiens induktiva ansats innebär att insamlad empiri har bildat grund för de slutsatser som dras. Undersökningens design har följt en Små-N-studie, vilket innebär att ett mindre antal kvalitativa intervjuer har utförts.

This Master?s thesis examines the discussions about the new Swedish legal deposit legislation for electronicdocuments, related to Jürgen Habermas? theories around the public sphere.In 2009, a draft of the law proposal was sent out to various authorities and organizations who were asked tocontribute their views on this matter. This study looks at who has responded of those asked, and what commonviews are apparent within these responses. The responses from two different categories are focused on ?universities and other authorities, examining if any similarities or differences can be noticed in the arguments inthe different categories? responses to the proposed law change.This information has been first analyzed through content analysis, providing an overview to the respondentsof the draft, and the different views which have arisen.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Bakgrund och problem: IASB beslutade 2008 att ersätta IAS 39 med IFRS 9 då IAS 39 ses som alltför omfattande och komplex. Processen har delats upp i tre faser. Fas 1 behandlar klassificering och värdering, fas 2 behandlar nedskrivningar och fas 3 behandlar säkringsredovisning. Denna uppsats behandlar endast fas 2. Både redovisare, revisorer och användare av finansiella rapporter anser standarden för finansiella instrument vara komplex.

Vår uppsats behandlar en del av ett konvergensprojekt mellan de stora normgivarna IASB och FASB. Avsikten med projektet är att harmonisera normgivarnas redovisningsstandarder. Ett av stegen innebär att ta fram en gemensam föreställningsram. Vårt fokus i uppsatsen var på kapitel två i föreställningsramen som behandlar kvalitativa egenskaper för finansiella rapporter. Syftet med vår uppsats var att identifiera orsakerna till de förändringar av kvalitativa egenskaper för finansiella rapporter som hade skett i IASB:s föreställningsram under konvergensprojektets gång.Uppsatsens utgångspunkt var studier av olika offentliga dokument, publicerade av normgivarna.

        This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..

        This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..

This essay has discussed and analyzed a draft for an idea about a network called EduSync. This idea is based on that teachers and students, attending and holding courses, all over the world should be able to find and interact with each other. EduSync is founded from a new learning theory, connectivism. Interviews, participation in a conference and two workshops have been used to gather information and different points of view concerning e-learning, for example possibilities and problems with this idea of a network.  A comparison of web communities and e-learning environments that exists today was also done. The gathered information from persons as well as literature resulted in a discussion concerning learning and what would or would not be possible with the creation of EduSync.

This study was performed at Thomas Arena in Strängnäs, Sweden. The reason ofthe study was to see how to perform an enhancement in the orientatabilitybetween the entrance and the locker rooms. By looking at how the environmentinteract with the users when it comes to orientatability, the study should give agreater understanding in how the entrance should be evolved to enhance theorientatability. A qualitative study was performed, where observations andinterviews studies was used to collect the data. By the result you could see that theenvironment between the entrance en the looker rooms was hard to understand,and was affecting the users in their orientation.

The purpose of this study was to follow a research-oriented design process and to develop a design draft for a digital service that supports users to make more environmentally conscious choises in their everyday life. By following an interaction design process from start to final delivery, the study aims at creating a broad understanding of the process. Therefore, many userrelated activities were implemented in the study: eg. personas, scenarios, sketching and user testing. The project resulted in digital wireframes for an iPhone application using embedded GPS to identify and locate environmentally friendly businesses.

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

The genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.

Stockholm has in recent years experienced a strong population increase but despite that fact, the demand for housing has not been followed by enough housing contracts. According to forecasts, growth in population will further be continued upward. With more condominiums than rental units on the market, new apartments are too expensive to live in. This creates unsustainable problems for those in lower classes of society. Creating a housing market in the periphery of Stockholm is not sustainable from a social perspective.