Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

Diet and lifestyle are closely interrelated and believed to have a significant influence on four major public diseases - cardiovascular disease, cancer, hypertension and obesity, but also affects functional deficiencies like gluten- and lactose intolerance. Health added-value foods are thought to reduce health-related risks or delay the onset of these major diseases. Therefore, interest among scientists, researchers and the public in general has been growing remarkably over the last decade regarding these special foods. The Swedish market seems to be a good target for health added-values food. However, as there are many risks and cost factors involved for companies to enter the market or invest in R&D, it is important to take a step back and analyze the current market situation.

The purpose of this study is to describe some primary school teachers understanding of language development and approach of first and second language speakers with Arne Tragetons Writing to reading, for pupils in early ages.By using a qualitative method with interviews and participant observations and informal conversations, the basis for the survey was collected. Four teachers in three schools participated. The proportion of second-language pupils at each school was 35%, 17% and 0%. My theoretical starting point in the study was the hermeneutic research tradition, which has been used to interpret and understand the collected material. Theories of behaviorism, constructivism and socio-cultural perspective has been used in the analysis part of this study.

IBS patients experiences of eating the low FODMAP-dietIrritable bowel syndrome (IBS) is a common, functional gastrointestinal tract disorder. The disease is benign but may cause much suffering for the individual. The treatments available are used to relieve symptoms. One nutrition therapy is to exclude fermentable oligo-, di-, monosaccharide and polyols, so callde FODMAPS, from the diet. This diet is proven successful and even significantly better than the standard nutrition advice for IBS.

The Sitting while waiting for sustainability project goal was to make a functional model for a resting chair and to make it by using furniture and artefacts as material. A try of understanding the process of re-design and to use it to design was driving the project through. The result was a prototype made out of a bed frame and 18 pair of jeans and with details made out of leather..

Crossfit is a recently developed form of training which is based on a number of functional resistance exercises performed at high intensity, often to the point of muscular failure. Crossfit has since its introduction 30 years ago, reached vast popularity all around the world, including Sweden. Its practitioners considers Crossfit to be an effective training method for achieving a functional and total trained physique thru improvements in VO2max, muscle strength, endurance, balance and speed. Few scientific studies has been published in the subject which is why this study sets out to examine the effect of Crossfit on VO2max (measured with Åstrands submaximal cyclingtest), maximal strength capacity in lower- and upper body muscles (measured with 1 RM tests in bench press and leg press), rapid strength capacity and strength endurance capacity in upper body muscles (measured with push-up test in 30 seconds) and explosive strength capacity in lower body muscles (measured with sergeant jump test). Five women with an average of 33(±5) years of age all new to Crossfit, performed these tests at two separate occasions with a training period of four weeks consisting of 12(±3,67) Crossfit sessions in between.The result showed a significant improvement in the maximal strength capacity of the leg extension muscles (p=0,025).

Branding is becoming increasingly important to companies within the B2B-sector and they put a lot of effort and capital to develop and strengthen their brands. One way of working with brands is through ingredient branding. An ingredient brand is an alliance between two brands where the ingredient brand is applied on a host brand and works as an ingredient on the product. The purpose of ingredient branding is to create competiveness, differentiation and to create quality associations. Ingredient brands can be divided into emotional and functional categories.

This thesis deals with the development of a specification regarding a push-button, which will be used to control the gear-shifting function in an automobile. In addition to this the author will describe different techniques and theories that have been helpful in achieving data and results for the specification.Kongsberg Automotive AB, is located in Mullsjö, Sweden, the company supplies parts to the automotive industry. In the research and development department, R&D, there is a group that works with development of Shift-By-Wire systems. In an automobile with a Shift-By-Wire system the communication between the gear-shifter and the gear-box occurs electronically. The mechanical link is, in most cases, taken away and replaced by the digital system.

I detta examensarbete undersöker jag två övergripande frågeställningar gällande fysisk tillgänglighet. Den första frågan rör varför enkelt avhjälpta hinder, det vill säga retroaktiva krav på ökad tillgänglighet, har tillfogats Sveriges bygglagstiftning. Den andra frågan rör hur arbetet med åtgärdandet av de retroaktiva föreskrifterna har utförts i svenska kommuner. Motiven bakom uppkomsten av krav undersöks genom en genomgång av äldre byggregler och handikapputredningar. I undersökningen konstateras att tillgänglighetskrav har funnits i svenska byggregler sedan länge, men att omfattning och formuleringar har varierat.

The purpose of this study is to find out how housebuilding meets the demands of availability for people with some sort of disability. The rules and demands of availability are stated in Boverkets byggregler, BBR and the Swedish standard, SS 91 42 21:2006 (publ.5). The projects in this study are compared to the rules and demands of BBR and SS 91 42 21:2006 (publ.5). The rapport studies three different house projects in three different municipalities and the result shows that only three of these nine projects meet the demands of availability for disabled people..

The Functional Resonance Accident Model is a method developed to analyze complex systems for the purpose of accident prevention. In FRAM-analysis a visualization of the complex system is created as an aid for identifying points of interaction in the system where the risk of accidents is high, and to determine where preventive measures are to be placed. FRAM Visualizer is a computer program developed as a tool for creating such visualizations.Many usability problems have been identified in FRAM visualizations created both manually according to established method and by using the FRAM Visualizer software. The purpose of this paper is to give a basis for how FRAM visualizations can be improved in accordance with usability criteria for use in future qualitative studies.The author suggests alterations to the FRAM visualization to resolve usability issues identified in previous articles and to achieve usability goals derived from visual communication theory. The design process is guided by established design principles.

This work describes the process from sketch to functional textile. Starting points are thoughts about the transition from sketch to fabric, and the possibility to sketch before decisions are made about the quality of the final fabric. The first result of this study is the final product, a hand weaved clothing in thin wool that fulfils set demands. The second result is the knowledge that it is possible to make a purposeful sketch without knowing the final product..

During the time I've attended the programme to become a Transportation manager, I've been presented with quite a large number of different words. My purpose with this paper is to take a closer look at them, and see if they're sustainable concepts. This paper will be a literary study, and be on a wholly theoretical level. After a thorough examination of the various words, I've come to the conclusion that these words that I've chosen aren't just fad-words. They're going to be around for quite a while, this due to the fact that they're based on good ideas from the get-go.

Abstract:Syfte: Att beskriva hur kommunernas äldre- och handikappomsorg infört och använder sig av ICF.Metod: Semistrukturerade telefonintervjuer med representanter för åtta svenska kommuner. Intervjuerna har transkriberats och analyserats genom kvalitativ innehållsanalys,Resultat: Resultatet redovisas under två teman. Ett tema handlar om hur kommuner infört ICF i kommunernas äldre- och handikappomsorg, med kategorierna införande i journalstruktur och införande av tankemodell. Ett tema handlar om hur kommunerna använder ICF i kommunernas äldre- och handikappomsorg. Kategorierna under det temat är användning i journalstruktur, användning av tankemodell och problem och utvecklingsbehov. Två olika typer av införande och användningssätt av ICF inom kommunernas äldre- och handikappomsorg framkom i studien.

The thesis deals with consumers behaviour in the use of online services and the cultures effect on it. It is a study of Swedes and Danes use of online job data bases. The thesis is based on a quantitative study. A questionnaire were used sent out to 80 Swedes and 80 Danes. The theory concerns areas of online consumer behaviour, decision making and services theory as well as theories within culture in relation to services and behaviour.