This diploma work has been conducted for the consulting company Ramböll inUppsala, Sweden with the purpose to perform a study with the calculation programFEM Design 9.0 made by Strusoft. The aim has been to find out if it is possible to gainadvantage by utilizing more advanced 3D software for design calculations, instead ofthe traditional methods currently used in construction works.The method of approach has been to model an existing warehouse building with theprogram FEM Design, and then compare the results with those attained with FrameAnalysis and hand calculations. These results are then analyzed. An evaluation is maderegarding to what benefits can be achieved using a more advanced 3D-model.The results of the study show that the differences between the methods are not ofany significance with regard to the design of the steel frame. However in morecomplex materials such as reinforced concrete, the differences become more notable.The conclusions drawn by the authors of this study into FEM Design are that theeducation requirements of the program are higher than for simpler programs, whosepurpose are solving predetermined problems.

This essay examines how a group of five youths? self identities are affected by unemploy-ment, contact with the social services and by labour market interventions. In Sweden youth employment has been regarded as a social problem. Arbetslinjen that could be translated into the work model or the work line influences and is a necessity for the Swedish welfare system. With a hermeneutic scientific philosophical position the method used to examine this has been to interview the youths, in the age of 18-25, individually.

Bakgrund/Problemdiskussion: För svenska koncerner infördes tvingande redovisning enligt IFRS gemensamma europeiska standard med början räkenskapsåret 2004. Den största skillnaden mot tidigare koncernredovisning är anpassningen till anglosaxisk redovisningstradition. Med IFRS är målsättningen att redovisningen bättre ska avbilda verkligheten och öka relevansen ur ett aktieägarperspektiv. Värdering till verkligt värde tillåts i högre grad än tidigare Goodwill skrivs inte längre av utan nedskrivningstestas årligen avseende aktuellt värde och skrivs ner endast då behov anses föreligga. Således påverkas företagens resultat- och balansräkning avhängigt företagens redovisningsval runt identifiering av immateriella tillgångar och nedskrivning av goodwill.

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

Hammarby Sjöstad is a new district of southern Stockholm built with focus on reduced environmental impact by recirculation of materials and sustainability. The environmental goals aim to cut the water consumption by half and a separate storm water treatment. Thus, the wastewater will be more concentrated and will originate from the households only. The Sjöstad project includes the idea of a local treatment plant for the household wastewater. To evaluate this possibility, Sjöstadsverket, an experimental treatment plant was constructed.

The purpose of this study is to explore how preschool teachers succeed in their mission to conduct work that will enhance children's interest and knowledge in technology. The study was conducted by qualitative semi-structured interviews among eight teachers at seven preschools in the same municipality. The method was chosen because I wanted to get as detailed and full answers as possible. I also wanted to find out their individual perceptions. The result shows that most of the teachers think that they have insufficient knowledge to practically work with technology. At the same time they?re expressing that technology is a broad area that sometimes is a little more complicated than it needs to be.

This study aims to seek knowledge of the salutogenic model within geriatric care. This is done by problematizing the female geriatric care personnel?s everyday life and conditions. The study?s comparative empirical focus includes interviews with ten women that work within geriatric care, at two different workplaces.

Syfte: Syftet med denna uppsats är att göra en kvantitativ undersökning av samtliga noterade koncerners årsredovisningar på Stockholmsbörsens Large Cap-lista. Detta för att se om koncernerna följer upplysningskraven angående nedskrivningstest enligt IAS 36, samt att se om det har skett någon förbättring från det första året 2005 med IAS 36 jämfört med år 2006. Vi vill också undersöka hur stor del av de totala immateriella tillgångarna som hänförs till goodwill.Metod: Denna uppsats har en deduktiv ansats då vi tog vår utgångspunkt i teorin och sedan formade vi en hypotes som vi genom empirin testade mot teorin. Detta ledde till en kvantitativ undersökning av sekundärdata. Denna sekundärdata bestod av 102 årsredovisningar från sammanlagt 51 bolag noterade på Stockholmsbörsens Large Cap-lista.Slutsats: I slutsatsen kommer vi fram till att det är fler företag som lämnat upplysningar år 2006 jämfört med år 2005.

Traditionally, rolling mills use emulsions based on a mixture of oil and water for lubrication. Since two years ago SAPA has been using (instead of oil) a synthetic lubricant so called conditional emulsion for hot-rolling of aluminum. This lubricant is water based and homogenous at ambient temperature, but switches to a two-phase system at heating above the cloud point.This project aims to validate and if necessary modify an existing HPLC method for quantifying two out of three key components (A, B and C) in the conditional emulsion. Attempts to develop a method to quantify the pH adjusting components, X and Y were also made. These two methods are required to optimize the lubricant.Due to the complexity of the components, it has been difficult to present a method for quantification, and HPLC with ELS detection was chosen after a long series of trials.

The purpose of our essay is to investigate the social services work for youth with hazardous behavior. To aquire relevant information we decided to us the qualitative method. We made five interviews with social workers from different sections to get a full view of the situation. The main conclutions we came up with is the importance of the family structure, and a safe home environment with good values. Another important part is a daily meaningful occupation, for the main part in this age it is school attendance.

SAMMANFATTNINGDatum 4 juni 2010.Kurs Kandidatuppsats i Företagsekonomi, FÖA300; 15hp.Författare Heidi Ravander & Daniel Stenbäck.Handledare Carl G. Thunman.Titel RELATIONER GENOM PRESENTREKLAM & TRYCKSAKER- En undersökning av företagskunders köpbeteende av presentreklam &trycksaker samt deras leverantörsrelationer.Syfte Genom att beskriva Tryckföretag Z:s befintliga kunders köpbeteendeav trycksaker och presentreklam samt beskriva kundernasleverantörsrelationer inom produktkategorierna, ska förslag ges till vilkaåtgärder Tryckföretag Z kan vidta för att skapa en ökad försäljning.Metod I förundersökningens skede utfördes intervjuer med nyckelpersoner hosuppdragsgivaren. Den metod som har använts vid insamling avempirisk data är av kvantitativ art i form av enkäter riktade tilluppdragsgivarens befintliga kunder. Information har även samlats infrån litteratur, vetenskapliga artiklar och diverse internethemsidor.Resultat Respondenterna i enkätundersökningen bestod av både gamla och nyakunder och resultatet från undersökningen visar att de köper merpresentreklam och andra trycksaker än julkort. De föredrar att göra sinainköp via telefon och internet och personalens produktkunskap ärav stor vikt.

ABSTRACT (english)Introduction: The possibility to transplant an organ is an important part of the health care system, which demands great resources and a well functioning organization with a level of high competence. The work with organ donation is complex and brings forward a great amount of different emotions for the operation room nurse. Aim: The aim with the study is to illustrate the operating room nurses experience when the organ donor is brain dead. Method: Data collection has been performed with semi-structured interviews, which have been interpreted by qualitative manifest analysis. The design of the study is pilot towards a study in full scale.

This essay aims to investigate a rare method of marking up timber before hewing it. The method for marking up timber is by eyesight, where visual judgment and the use of a broad axe are the tools employed. The broad axe is driven through the bark and exposes the inner bark in a straight line. The method is described by a craftsperson dating back to the 1930s. There is a lack of information regarding the method.

In 2002, the euro as a common currency did replace the national currencies in the EU member-states that did choose to take part in the EMU. It was then viewed as one of the greatest accomplishments ever to be made by the EU. However, during the latest years, the economic situation has deteriorated in several EMU member-states. This affected the whole euro-area and the current situation is referred upon as the euro-crisis. In 2011, at the time of the euro-crisis, the Heads of State or Government of the euro-area did reaffirm their full commitment to strengthen EMU.

Bakgrund och problem: Finansiella rapporter är en viktig informationskälla vidkreditanalyser. I samband med världsomspännande finansiella kriser har frågor kring säkerhetoch kreditrisk uppmärksammats. Relationen mellan bank och företagskund färgas avasymmetrisk information och ur ett principal-agent perspektiv kan det förekomma incitamenttill att vinkla redovisningen för att uppnå egen vinning. Det faktum att IFRS 3 som regelverklämnar utrymmen för bedömningar i redovisningen har skapat en offentlig debatt rörandeanvändbarheten för intressenter. Att information anses som relevant vid kreditanalyser är avstor vikt för korrekt beslutsfattande.Syfte: Syftet med studien är att undersöka hur de bedömningsutrymmen som lämnas iredovisning enligt IFRS påverkar riskuppfattningen vid en kreditanalys.