This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Forskare och praktiker har under de senaste decennierna påpekat hur införandet avmanagement, det vill säga en företagsinspirerad styrtrend inriktad på organisationsskapande,styrsystem samt chefskap, förändrar advokatyrket. Advokatyrket har länge präglats avautonomi medan införande av nya managementidéer ofta inneburit chefskap och styrning.Syftet med denna studie är att beskriva och analysera hur nya managementidéer tar sig uttrycksom styrlogik på advokatbyrån Holmgrenhansson för att undersöka om dessa nyamanagementidéer kolliderar med tanken om profession som styrande logik. Definitioner avmanagement, profession samt två faktorer för en möjlig kollision har utvecklats till enanalysmodell där begreppen chefskap, organisationskapande, styrsystem, autonomi,målkonflikt samt rollkonflikt har analyserats. Semistrukturerade intervjuer med åttarespondenter på advokatbyrån Holmgrenhansson har genomförts. Resultatet av studien är attmanagement på Holmgrenhansson tar sig uttryck i ett tydligt chefskap, ettorganisationsskapande samt genom olika styrsystem.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

3In the last couple of decades there has not happened much inthe ?farriery?- department. The work procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be tme in our comparison of thelibrary programs in total..

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The number of people with another culture isincreasing in Sweden. This change in society bringsconsequences in health care that has not any methodsto manage. The Muslim woman?s meeting with thehealth care is one of those areas. The aim with thisstudy was to describe the nurses meeting with femaleMuslim patient.

AbstractAim: The purpose of this study was to gain a deeper knowledge of how nurse anesthetists feel about their own profession. It was hoped that by gaining a deeper understanding of how the nurse anesthetist is experiencing its own profession, it will create better conditions for development and evolution of the nurse anesthesia profession and skills. Method: for the study a qualitative approach was used in which ten anesthesia nurses were interviewed, aged 27-55 years, four men and six women participated in the study. The interviews were processed and analyzed based on qualitative content analysis. As a theoretical framework Patricia Benner seven skill domains was used.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The purpose of this thesis is to get knowledge about how it is to work as a librarian at Gothenburg city library during a rebuilding process and during the time when they have worked in a temporary library so called niche library. Which part did they have in the renovation project and in the niche library? The aim is also to find out how the librarians have experienced their time in the niche library and if it has affected their profession and identity.The method that is used to answer questions of the study is semi-structured interviews with four public librarians. Through comparing previous research in building and rebuilding process I have analyzed the four public librarian?s part in the renovating process and the temporary library.

Denna studie behandlar mellanchefer inom vården i den offentliga sektorns arbetssituation. Mellanchefer inom vården innehar ofta en roll som sjuksköterska och en roll som avdelningschef. Den dubbla rollen kan vara problematisk då man ska tillgodose den etik och moral som professionen innebär samtidigt som resultat ska levereras till verksamheten. Syftet med studien var att söka ökad förståelse för om det finns en konflikt mellan profession och verksamhetskrav samt hur denna konflikt uppstår. Intentionen var också att undersöka om det kan leder till brott mot Det psykologiska kontraktet.Resultatet visade att professionen som sjuksköterska kommer i konflikt med verksamhetskraven och att detta kan leda till brott mot Det psykologiska kontraktet.

Planeraren har ett yrke som kan vara svårt att beskriva och flera olika benämningar används för samma profession. Rollen har förändrats och planeraren har gått från att vara autonom expert till att i större omfattning agera samordnare styrd av politiska viljor. Jag anser att det finns en viss otydlighet kring planerarens uppgifter och hamnar ofta i diskussioner om stadsplaneringens mindre åtråvärda konsekvenser och önskar därmed kunna ge en så rättvis bild av min blivande yrkesroll som möjligt.Denna uppsats syftar till att ta del av debatten kring planerarens profession och utveckling i media, och uppsatsen berör huvudsakligen begreppen profession, roll och kompetens. Tidskriften PLAN utgör källa för de artiklar som används för att representera debatten. PLAN ges ut av Föreningen för Samhällsplanering och kan ses som planerarkårens interna organ.Resultat kan sammanfattas till att det råder enighet kring att planerarrollen förändrats i takt med att antalet aktörer i planeringen ökat och därmed också komplexiteten i processen.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.