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.

Due to increasing regulations regarding new diesel vehicles particulate matteremissions the new Scania truck, Scania Euro 6, has been equipped with a particulatefilter. This component effectively stores the particles in the exhaust gas but must becleaned in order to prevent itself from clogging. The filter is cleaned through aprocess named regeneration which is a thermodynamic process in which thetemperature of the filter is raised through fuel supplied to the exhaust gas.The purpose of this thesis is to contribute to the development of improved controlstrategies of the temperature during the regeneration process through thedevelopment of model-based controllers. These controllers are designed in order tohave good performance in stationary as well as automatic regeneration.In order to develop these model-based controllers a model of the system isconstructed. The model is described as a linear thermodynamic grey-box model withflow varying parameters, showing good results in validation.The model provides a simulation environment during the controller design, which isfocused around the development of linear regulators with the exhaust gas mass flowas a scheduling variable whose size determines controllers? mode of operation.

During adolescence the teenager tries to become an independent individual, something that for many individuals can be experienced as"a hard time". In early childhood the individual was closely connected to the parents, but during adolescence friends and new contacts become more important. Studies in developmental psychology have most often adopted a parent-perspective, which is why a child-perspective is required. The aim of this study is therefore to measure the teenager's relationship with parents and friends and to look for possible correlations between these. As a means of measuring quality in the relationships, the IPPA, the Inventory of Parent and Peer Attachment, was used.

The parent-student-teacher conference presumes school responsibility of the development of the student. Teacher, student and parents are supposed to talk freely and in confidence, the conference should lead to a forward looking and long term plan. The parent-student-teacher conference should presume equality amongst the parties. The intention of this paper is to illuminate how the conference can be a way to clarify the process of learning. I intend to do this by showing the practice of four teachers, by making conclusions from their experiences they have made in their practice.

The organic farmland is increasing all the time and the goal is that 15 % of the Swedish farmland will be in organic production in year 2010. The organic production needs new and more effective ways to control weeds, and there is the row harrowing coming as a good complement to the conventional weed harrowing. In this experiment is weed harrowing whit different row spaces and row harrowing with a spacing of 25 cm compared. Then are the weed picked and the weight taken of them. The yield is compared in the 7 different ways of treatment. The results is not showing any significant differences in yield even when the row spacing is 25 cm instead of 12,5 cm. Even the spring wheat that is a sensitive crop and has bad tillering is doing well in this experiment. Now with modern technology where the row harrow is controlled by a camera that making the row harrow to follow the rows is it the soil coverage of the crop that is the limit for the speed. With wide machinery is the very good coverage even with a row harrow..

In this essay I have studied how the kid?s school start are described in picture books. The studied questions are: How the school is described in these selected picture books; what feeling does the main character have into the school start; how the teachers are described in this selected picture books and how are the power relationship described in these selected picture books?The method I have chosen for this essay is a discourse analysis of seven selected picture books with the meaning of starting school. All books studied are written during the 1990 and forward.

Bronze Age cairns have been interpreted as everything from navigation marks to marking liminal places in the landscape. It has also been stated that the main purpose of their location is to be visible. This is something that has been taken for granted. The main problem is the cairns have been considered as a homogenous monument. With the help of digital methods like GIS it is possible to test this kind of questions in quantitative way.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

Thesis completed by Johan Arvidsson, Alex Rasooli and Pontus Winroth, students at master program Product development and Design at the School of Engineering in Jönköping Sweden. The project comprises 30 ECTS credits and was carried out during the semester in the autumn of 2007.It was carried out in cooperation with Eksjöverken AB, subcontractor within the truck industry with special knowledge within the area of complicated machinery construction work. Job initiators at Eksjöverken were Mats Svanberg and Kjell Nygard. Dag Holmgren was acting as a tutor from the university. The task was to develop tools for trucks, primary toolboxes but in case of time also under run protection.

In Sweden, selection for leanness in pigs has been going on for almost a century. This sometimes results in gilts and sows being too lean and consequently in a risk for reduced reproduction and health status. The Swedish recommendation includes that gilts should be mated after seven months of age, after one documented oestrus, at 120-140kg live weight and with a backfat thickness of 16-20mm. Five gilt producing herds were visited and records of age, heart girth (for weight estimation), body condition (visual estimation), backfat thickness and exterior were made. The same records were also taken in four gilt buying herds on newly purchased gilts.

AbstractThe purpose of this thesis is to examine if performing art is a good medium to convey human rights.To make this examination Riksteatern, The National Touring Theater of Sweden has been used as anexample. To bring more depth to the thesis and to be able to answer whether performing art is agood medium to convey human rights Riksteatern´s work with human rights has been examined andalso what kind of responsibility Riksteatern think they have to communicate human rights. Toanswer the questions the thesis have investigated Riksteaterns policy documents, webpage, differentprojects and performing arts performances. Moreover interviews with five employees at Riksteaternhas also been used to answer the questions. Different theories regarding theater, culture and learninghave been used to highlight what purpose art and culture has and to see what kind of qualitiesperforming arts has when it comes to convey human rights.

Aim: Many people react negatively when they find out that I work as an estate agent. They believe that estate agents earn more money then they should. What many do not know is how hard we must work and that it doesn´t suit someone who is looking for an 8-17 work. As an estate agent I thought it would be interesting to found out why the estate agents have such a bad reputation.Method: This essay is based on the interviews with estate agents and branch organizations but also on newspaper articles about real estate agents. Theory is collected marketing, where I have concentrate on concepts of branding, positioning, communication and image.Result & Conclusions: The factors, which I found in my investigation, that have an effect to the bad reputation are; media, commission, the customers and the bidding.

The aim of the present study was to investigate the kind of support society offer parents, by illuminating some of the parent education programs which are arranged by social services. By interviewing some of those who are involved in these education programs, we tried to figure out what society would like to mediate as good parenting.Our main questions was:* Why are parental education needed in society of today?* What are the purpose of the education?* For whose sake are these educations arranged, for the childrens, the parents or in public interest.* This model which you are using, what would it like to mediate as most important in good parenting.We found that the respondents all agreed that the main purpose of these educations was to improve the relationship between parents and children. However they all pointed out the fact that there are great gains in public finances to do as well..

For many years, the construction industry in Sweden has not developed much of an integral approach for design across disciplines. The sector?s impact on society, economics and environment is huge. To make the interactions within the construction industry more efficient, a relatively new concept called BIM (Building Information Modeling) has been introduced. The idea with BIM is that the different actors of the construction industry will work through intelligent CAD software, with common file formats and more cooperation between different actors during the various steps of the building and construction process.The technical consultancy company WSP Sweden is working actively to implement BIM within the frame of its activities.