Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The high viscosity of barley material makes starch isolation problematical using regular methods established for cereals. An adjusted starch isolation method has been set up for barley, based on fractionation and purification. The focus is on attaining truly representative isolates of six flour samples selected for widely differing characteristics within the research program BarleyFunFood (BFF). Beside establishment of the method, this diploma work aspires to serve the BFF with isolated material of sufficient yield valid for further starch characterisation. A pre study was conducted evaluating available wet mixing equipment, experimental conditions and mode of procedure.

The purpose of our research is to study how guidance counseling initiated by the students themselves differs between girls and boys in high school. We want to study if there are any differences between girls and boys regarding guidance initiated by the students themselves. We conducted a quantitative survey consisting of a questionnaire survey with 125 respondents. The respondents are second year students at the Science program. The result of the survey shows that there are hardly any differences between girls and boys regarding guidance initiated by the students themselves.

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

The ambition of this study is to examine the discussion surrounding the Swedish participation in the European security- and defence policy. By forming feasible areas of arguments the goal is to gain further comprehension in the case of Sweden. These arguments are formed in close relation to the empirical sources; With less public funding there are economic aspects of cooperation, this could also be related to Swedish the industry of defence systems; A high level of participation in the UN is a tradition in Swedish foreign policy, the European battle groups are the perfect tool to further strengthen the UN ability in conflict management and peace keeping missions; Outside the EMU Sweden could face the political margin, to retain influence a high level of activity ought to occur in the integration process; Finally, the future position of United States and NATO is not clear, Europe needs an capacity apart the US to contribute to lasting peace and stability. The arguments are close related to each other, but the main argument is to through ESDP create a tool that will strengthen UN, there is also a wide range of economic arguments related to the industry..

The market for management consulting services is changing with an increased level of competition and more specialized service providers. At the same time there is a high level of companies that fail in their efforts to establish themselves on the market. This thesis sets out to give the reader an increased understanding of the complex characteristics of the market for these services, focusing more specifically on which factors that have an effect on the strategy development for companies within the industry. The thesis is also aimed at providing the reader with a deeper understanding of how developing consulting companies can tackle the specific challenges facing them. In order to meet the purpose of the thesis, we have applied relevant theories to a generic strategy model in order to develop a model that is applicable for the management consulting industry.

Swedish students' knowledge of both mathematics and reading comprehension has deteriorated in recent years. Scientists are discussing whether there is a connection between these areas and that the pupils deteriorating math skills may have something to do with their increasingly lower results in terms of reading comprehension. To investigate this possible connection, I conducted a survey among students in ninth grade and have come to the conclusion that the scientists are right: this connection absolutely exist. Students who received a high score on tasks designed to test students' mathematical problem-solving skills, also received high results on the reading comprehension test. And students who received a poor performance on the problem-solving tasks, were also low performers in the reading comprehension test.

Aeroseum is an aviation museum located in an old military underground hangar. The ventilation system in the hangar is designed for the military purpose of the hangar. This design includes a solution with air flowing through the space between the construction of the hangar and the rock surface. The solution is intended to avoid a buildup of inflammable gases. This design leads too high humidity levels in the hangar.

Sweden has today the highest moose (Alces alces) population in the world. The population has been very high since the late seventies and in the beginning of the eighties there was a big ?moose explosion?. The main food source for moose during the winter is young pine (Pinus sylvestris) and birch (Betula spp.). The high moose population has therefore lead to high damage on pine forests over big areas.

Fantasy War Game är en spelmotor gjort i PHP med inslag av Java. Själva striden är uppbyggd med objektorienterad programmeringsmetodik. Spelet är ett textbaserat rollspel i high fantasy-miljö. Sidan är ett interaktivt konfliktspel där spelarna kan utveckla sitt gäng, slåss mot monster eller andra spelare..

The heterosis effect and breed group effect of crossbreds between Swedish Holstein (SH) and Swedish Red (SRB) was estimated in this study. Observations on cows born between 1990 and 2012 were used to estimate the heterosis effect and breed group effect for several traits included in the Nordic breeding goals: production, fertility, udder health, calving performance, survival and other diseases. Breeding within the Holstein dairy breed has earlier been focused on increased milk production and conformation. This, combined with an intensive use of individual animals, has resulted in a radical increase of milk yield in the Holstein dairy cow population all over the world. However, this breeding strategy has resulted in increased inbreeding and several functional traits have impaired.

Sexuality has an important role in human life and there are many opinions about how to handle questions about sexuality. The attitudes have change over time and differ between different cultures, gender and age. This study deals with the question about youth attitudes to sex and personal relationships and what impact the education in this filed have on the youth. We have also studied how the education is organized. To get answers to these questions we have performed a questionnaire study among 116 students in grade seven to nine in an elementary school in Western Sweden.

Automatic milking systems (AMS) provide the opportunity for less manual labour and an increased milking frequency. But in order to reach an optimal milking frequency a well-functioning cow traffic is crucial. There are many factors affecting cow traffic but one factor that has not been studied thoroughly yet is the effect of different light intensities during the night, 22.00 h to 05.00 h. Therefore the aim of this study was to determine the effect of different light intensities during the night on number of selection gate passages (GP), milking frequency and milk yield. The study was conducted as a Latin square were three light intensities were applied: LOW (11 ± 3 lux), INT (33 ± 1 lux) and HIGH (74 ± 6 lux), in three different herds.

This work is about leisure educators' views on educational quality in large groups of children. School centers will contribute to children's development and learning through meaningful leisure and leisure educators' contribution with a high educational quality. There are a lot of discussions and writings about growing groups of children. How are the leisure education and its quality affected by increasing children's groups? It sparked my interest and therefore I wanted to examine this more closely how it might look in the leisure activities.The aim of this work was to examine leisure educators' perspective on how the educational quality is affected by large groups of children and what is considered of leisure educators' as a high educational quality.To answer my purpose five interviews was made with leisure educators' in different parts of Sweden and also by studying the theoretical foundations and literature for school centers and leisure education.The results of the interviews reveal, among other things, that leisure educators' feel that the large groups of children affects the quality of teaching at many levels.