This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.

Syfte: Att ur en potentiell investerares perspektiv undersöka hur jämförbarheten i den finansiella riskredovisningen har förändrats på senare tid och hur innehållet förhåller sig till de regler och standarder som satts upp av IASB och IFRS. Uppsatsen ska också ge en uppdaterad bild av hur jämförbarheten i bolagens finansiella riskredovisning ser ut. Metod: Uppsatsen har genomförts via en empirisk studie av årsredovisningar på samtliga telekommunikations- och materialbolag på Stockholmsbörsens Large Cap-lista. En innehållsanalys har gjorts på kredit-, likviditets- och valutarisker, lokaliserade med hjälp av ett mätinstrument baserad på tidigare forskning. Årsredovisningarna som använts är från åren 2009-2011.

Background: When a child ends up in a hospital the whole family will be affected. The family?s situation can be turned upside down and the daily life can be affected. The nurse needs to have a holistic approach when caring for the child and the rest of the family. For the nurse to be able to provide personalized information and care, they need a relationship with the child and family.

Den pågående övergången till mer internationella redovisningsregler och rekommendationer diskuteras just nu flitigt i Sverige. Samtidigt som den internationella harmoniseringen ska stärkas och jämförbarheten öka, finns oro för att en mängd nya valmöjligheter ger ett allt för stort spelrum för uppskattningar och bedömningar av företagsledningen. Via EU:s fjärde bolagsdirektiv har begreppet ?rättvisande bild? kommit in i den svenska årsredovisningslagen och i Sverige har Redovisningsrådet förbundit sig att verka för att IASB:s standarder kommer till uttryck i de svenska rekommendationerna. Exempel på detta är RR17, om nedskrivningar, som införts i Sverige från och med år 2002.

Following study is about the anorexic behavior and the pro-ana movement, which is a web-based subculture where the followers of this, stands for anorexia as an identity position and lifestyle, rather than a disease. The purpose of this study was that, from a sociological perspective give possible interpretations of the anorexic behavior, and interpret why some anorexics choose to be a part of and identify oneself with the pro-ana movement. The reason has been to conduce more knowledge and understanding of the topics, but also to contribute with a deeper perspective and sociological approach to the former research that is already available.To conduct the study, qualitative research has been used, and the chosen methodology was document analysis/text analysis. The collected empirical data consisted material from two pro-ana forums, four blogs and six twitter accounts, where all the users of those claimed to be supporters of the pro-ana. The empirical data has been interpreted by Howard S.

The Common Agricultural Policy the European union´s common agreement about the agriculture financial support. A major change is about to take place in the next 3 years. This reform affects the first 15 members as well as the 10 new members in CAP2. This study contains a future of how agriculture will look like in Sweden in 10 years. The study is mainly based on interviews with key-persons3 in Sweden. The first part describes the CAP-reform in theory, the second part the interviews and the last is a conclusion of the material. The future will see larger farm units.

Aim and Hypotheses The aim of the study was to investigate how episodic hypoxia affects resting blood pressure and the acute blood pressure response in healthy older adults. The following hypotheses were formulated for analysis in the study: Blood pressure increases acutely in healthy older adults during exposure to 150 minutes of hypoxia with SpO? 80%. Resting blood pressure decreases in healthy older adults after 15 repeated exposures of 150 minutes of hypoxia with SpO? 80% over a period of three to four weeks.

Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail.The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Bakgrund och problem: Finansiella rapporters betydelse vid företagsanalyser och beslut som investerare fattar ställer krav på den externa redovisningen. Sammansatta avtal har begränsad vägledning i de befintliga redovisningsrekommendationerna, de grundläggande definitioner av intäkter präglas idag av svagheter. Hur ser efterlevnaden ut av dessa rekommendationer idag? Konvergensprojekt mellan IASB och FASB syfte är att harmonisera och skapa nya gemensamma rekommendationer kring intäktsredovisning. Kan konvergensprojektet tydliggöra och utveckla de befintliga rekommendationerna av sammansatta avtal? Syfte: Syftet är att belysa problemområden kring intäktsredovisning av sammansatta avtal enligt IFRS, samt undersöka skillnaderna mellan de befintliga intäktsredovisningsrekommendationerna och förslaget från konvergensprojektet.Urval: Studien kommer endast undersöka telekombranschen då de utgör en bransch med frekvent användning av sammansatta avtal.

Den pågående övergången till mer internationella redovisningsregler och rekommendationer diskuteras just nu flitigt i Sverige. Samtidigt som den internationella harmoniseringen ska stärkas och jämförbarheten öka, finns oro för att en mängd nya valmöjligheter ger ett allt för stort spelrum för uppskattningar och bedömningar av företagsledningen. Via EU:s fjärde bolagsdirektiv har begreppet ?rättvisande bild? kommit in i den svenska årsredovisningslagen och i Sverige har Redovisningsrådet förbundit sig att verka för att IASB:s standarder kommer till uttryck i de svenska rekommendationerna. Exempel på detta är RR17, om nedskrivningar, som införts i Sverige från och med år 2002. RR17 ger ett visst handlingsutrymme när det gäller vilken metod som ska tillämpas vid nedskrivning av anläggningstillgångar.

In this thesis a concept for floor hatches for foam pits has been developed. Since there is an existing solution that is powered by hydraulics and is expensive, the goal was to develop a cheaper solution, as simple as possible.A number of different concepts were developed and evaluated. A concept with five sections that are pulled to the side and stacked on each other was chosen as it was thought to have the lowest risk of crush injuries and to be easiest to manage and control. In the opening behind the foam mattress a lifting table is placed to regulate the height of the stacked sections.To be allowed to be installed in the floor of sports halls the sections must be dimensioned according to the construction standards for these types of buildings. Different dimensions of beams in steel and wood materials were evaluated and of those, who lived up to the requirements of the standard, a concept was chosen.

The following essay is a study about how migrant workers and immigration policies were discussed from Livsmedelsarbetareförbundets union press, Mål och Medel, to the members of the union between the years 1960-1973. To find this out I set these questions: What sort of information appear in Mål och Medel concerning migrant workers and immigrant policies, and how does this change over time? How does Mål och Medel present the immigrant workers opinions? The method for the study is based on analyzing articles, interviews and others texts found in Livsmedelsarbetareförbundets union press, Mål och Medel, and what they want to inform the members of the union about. The study?s results have found that during the early parts of the 1960s immigrant workers were not included in the union press at all. Towards the late 1960s the immigrants were discussed, but in a manner which implied that immigrants are naturally exploited and therefore must the immigration be controlled better. It also discussed immigrants had some sort of ?adaptation problem? to the Swedish norm.

When being in preschool, I have come across children who I have had difficulties to really meet, and I have felt that the communication between me and the child has been deficient. Since I believe that the meeting of child and pedagogue is essential to learning and development, I find this an important subject of further study.The purpose of my study is to investigate if, and how, teachers regard a possible connection between language capability and behaviour. Furthermore I investigate how they work with language acquisition and communication, and what argument the pedagogues have for this work.To answer these questions I have interviewed two pedagogues who have great knowledge and experience of this subject, and also have special interest in children?s language and communication.In my literary review I give an account of how language acquisition is described in literature, and then compare it with how language impairment reveals. I also describe earlier research on how to work with language development, and what the national curriculum for preschools (Lpfö 98) say on this topic.The result shows that my informants divide in their view of how to connect language capability to behaviour.

Following study is about the anorexic behavior and the pro-ana movement, which is a web-based subculture where the followers of this, stands for anorexia as an identity position and lifestyle, rather than a disease. The purpose of this study was that, from a sociological perspective give possible interpretations of the anorexic behavior, and interpret why some anorexics choose to be a part of and identify oneself with the pro-ana movement. The reason has been to conduce more knowledge and understanding of the topics, but also to contribute with a deeper perspective and sociological approach to the former research that is already available.To conduct the study, qualitative research has been used, and the chosen methodology was document analysis/text analysis. The collected empirical data consisted material from two pro-ana forums, four blogs and six twitter accounts, where all the users of those claimed to be supporters of the pro-ana. The empirical data has been interpreted by Howard S.