Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

The topic of this essay is the strategic importance of the Golan Heights during the period 1967-1973, specifically targeting the following questions;-          Why were the heights strategically important?-          What are the gains of either of the states in controlling the Golan Heights?A theoretical framework based on Jerker WidĂ©nÂŽs and Jan ÅngströmÂŽs MilitĂ€rteorins grunder (The fundamentals in Military Theory) and its chapter regarding the strategic context will be used as an analytical framework.The framework has been applied on the specific conditions of the Golan Heights during a given and limited period of time; stretching from 1967 to 1973, however, the study will not deal with the war of attrition in 1970 as the impact on the Golan Heights and the surrounding geographical strategically important area was limited if at all. The two wars waged during this particular time are used in an attempt to give a somewhat objective picture of the strategic importance of the area.The conclusions are that the importance of the Golan heights during the selected period was significant as the Golan Heights provided a ?strategic lock? both ways and provides a favourable area to deploy artillery, intelligence and surveillance sensors..

Purpose of the thesis is to construct a tool for car wheel change. Car wheels can be heavy and hard to handle and therefore the company Movomech intends to develop a tool that makes wheel change easier. Movomech does not have any similar product and because of this the work was condition less.The intended users of the product is tire workshops and there for the work began with investigation of these. The reason of the investigation was to see how wheel change is done and how tire workshops are planed. The tire workshops? crew?s opinions were also considered and above all one important conclusion was made.

The subject of this Master?s thesis is the process of change in a public library context, the implementation of the Stockholm City Library?s homepage Biblioteket.se. The aim is to examine the factors that influence this particular change and how they affect the process and extent of change in practice. The study designed as a qualitative case study is based primarily on document analysis, and supplemented by an interview. DiMaggio?s and Powell?s three mechanisms of change; coercive, mimetic and normative isomorphism, is applied.

Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements. Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization. The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.

ABSTRACTClimate Change in the Daily PressAn Analysis of the Representation Swedish Daily Papers Convey Through Their Editorials About the Climate ChangeThe purpose of this essay is partly to present how swedish daily papers describe the climate change through their editorials and partly to examine if their politcal affiliation effect their point of view about the climate change. The search incluedes editorials from 6 daily papers (Aftonbladet, Dagens Nyheter, Expressen, Göteborgstidningen, Nerikes Allehanda and Svenska Dagbladet) from the year 1997 to the year 2003. Three discourses and the order between them, found by a former analysis (Adger and others, 2001) of the international politics of climate change, are used as types of ideal in a form of an analysis of idea.The analysis reveals that the swedish daily papers don?t give the problem any major attention. Only a total of 65 editorials about the climate change could be found even though the papers produces several thousands during the period.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

Horses are made to eat mainly roughage and it is essential for optimal health to offer them an appropriate amount of roughage with good hygienic and nutritional qualities. To produce good hay at the right time and be able to keep the hygienic quality until next summer is a problem. This has the effect that horse owners today choose haylage and silage to a larger extent. Science in this area is scarce, i.e. if the change from hay to silage has any effect on the horse.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

This essay deals with the ideas of social change in the Iron Gates Gorge site of Lepenski Vir during the Mesolithic. The change from a mainly fish-based subsistence strategy to a strategy that came to rely more on hunting and later domesticated animals could have been the onset of the social change that is noticeable in the material culture from the site. Theessay is divided in two main segments. The first consists of a case-study based on three themes that describes and searches for changes in the subsistence-, settlement- and burialpractises during the Mesolithic and beginning of the Neolithic phases, and the second part analyses the results from the case-study. It is primarily the idea of transformations and reproductions of traditions that will be dealt with in the analysis which is facilitated by a theoretic structure based on and inspired by the works of Emilé Durkheim and Anthony Giddens..

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

En förÀndring Àr ett tillstÄnd som vi upplever under hela vÄr livstid, bÄde privat och i arbetslivet. Företag mÄste förÀndras för att kunna bevara sin konkurrens-kraft. MotstÄnd till förÀndring kan anses som det största enskilda hotet mot ett framgÄngsrikt införande av en strategi pÄ ett företag. Ett sÀtt att hantera detta motstÄnd Àr att anvÀnda sig av den delaktiga förÀndringsmodellen samt stÀvja rÀdslor och osÀkerhet. Syftet med detta examensarbete var att vi ville fÄ en ökad förstÄelse för hur företag arbetar med produktionsförbÀttringar och om de kÀnner av nÄgot motstÄnd vid dessa förÀndringar. De intervjuade företagen anger som sin absolut största förÀndring deras införande av ett eget produktionssystem med stort fokus pÄ Kaizen ? StÀndiga förbÀttringar. Under arbetets gÄng stötte vi pÄ en psykologisk och vetenskaplig teori om FörÀndringens fyra rum som anses vara ett kraftfullt hjÀlpmedel vid alla förÀndringar..

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

Aims: Patient associations have been around for some time and research has shown that such associations can influence society, politics and how diagnoses are thought of. This study is a comparative analysis of two patient associations in Sweden. The first association called Attention represents people diagnosed with neuropsychiatric disorders such as ADHD. The other association called RSMH represents people diagnosed with mental illness such as depression. The aim of this study is to explore the social and political agenda of these associations and to explain their relation to biological, psychological and social models of explanation.Method and theory: The method used was a qualitative document analysis using documents produced by the associations themselves as well as documents from media and politics.