The purpose of this study is to identify how the needs, demands and preferences for a certain service appear among University students in Kalmar. This is necessary to examine in order to create and design a possible service that will solve the problem with the University students eating habits.This study is based on a qualitative method with quantitative elements. The qualitative method contains of three focus group discussions. The quantitative method contains of a questionnaire. All respondents in this study fits in the target group.One important conclusion that we have stated after the investigation of this study, is that the nature of this problem seems to differ from person to person.

Allt eftersom världen förändras och globaliseras har ett gemensamt redovisningsramverk varit i behov för att förenkla jämförbarheten mellan olika länder. En koncernredovisning upprättad enligt IAS/IFRS standarder krävs sedan 2005 för samtliga börsnoterade bolag inom Europeiska Unionen. (Marton et al., 2008, s. 1-2) Detta har medfört att företag ska utföra årliga nedskrivningstester av sin goodwill, till skillnad från förr då ett nedskrivningstest endast upprättades då det fanns en indikation på att det krävdes (Persson & Hulten, 2006, s. 29).

This study concerns mapping and analysing two different Supply Chains at Setra Group. Setra Group is Sweden?s biggest producer of solid wood and is primarily owned by Sveaskog, Mellanskog and LRF. The Company consist of twelve sawmills, five planning mills and an organisation for distribution of building material. This study maps one chain for Swedish Glulam standard beam and one chain for solid pine flooring on export to Japan. The glulam chain is based on spruce as raw material and includes all actors between sawmill and the Swedish building material retailers.

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.

In this Bachelor?s essay we discuss whether eWOM (electronic word-of-mouth) is perceived as advertisement or as normal information, which is not influenced by any company, on the platform Facebook. The information which we were interested in is the one spread by normal users, and user?s perception of it. To find our results we have conducted a study in which we have used the method interview, which gives qualitative results.

This essay deals with the subject of communication through Facebook. In this survey we studied 100 youths from Karlstad and their communication habits and behavior patterns on Facebook. The social network site Facebook has since its start in 2004 made a mark in modern communication. Today in 2010 the site has more than 500 million users. This paper wants to study what happens to other types of communication.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

A group of diseases that affect the dog?s sight is progressive retinal atrophy (PRA) a disease that means that the photoreceptors in the retina of the eye either not develop normally or undergo degeneration and thereby causes vision loss and blindness. The disease affects many different breeds and is inherited. What have been shown is that it is different genes that had become mutated in the different breeds, this conclude that despite similar clinical symptoms, the underlying reason could be different. Also the genes that are mutated in dogs and give rise to diseases also exists in humans.

The aim of the present study was to examine whether there are any differences in the self-estimated degree of anxiety and depression between men and women diagnosed with chronic obstructive pulmonary disease (COPD). A further  aim was to investigate if there is any association between the severity and duration of the disease and the level of anxiety and depression. A descriptive quantitative study was conducted. Data was collected by using Hospital Anxiety and Depression Scale (HADS), a self-assessment of anxiety and depression. Data was collected at follow-up visit with COPD-nurse in primary health care in Uppsala during weeks 6-12 in 2011.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

This study aims to examine the regard paid to the use of Assistive Technology (AT) when assessing the knowledge of Year 9 pupils with dyslexia in the subject Swedish. A starting point was to examine the knowledge of a group of teachers in the areas of dyslexia and AT. The issues then developed as to which AT a dyslexic pupil is allowed to use in an assessment situation and how the use of these tools affects the assessment. There was an examination of the guidelines that the teacher group can use as support when assessing the knowledge of dyslexic pupils on the basis of AT. The method used was qualitative semi-structured interviews.

This thesis has been carried out to the Technology Group at industrial plant Tube Mill2012, which belongs to the Sandvik AB. Technology Group is a unit that takes care ofall requirements and suggestions regarding investigations, test runs and designmodifications. The main objective is to identify and analyze the existing initializationprocess to see where improvement opportunities exist and to come up withsuggestions for improvement, supported by previous research and literature. Anextensive literature search and case study has been conducted to provide a solidfoundation to refer to during the work. Completing the interviews and the workshopgave a clear picture of their unstructured work and approach, how the lowrequirements on the received orders caused problems for the group as well as thelack of a standardized resource allocation method provides major delay factors.Solution proposal then became a very easy process model in five steps with all theinformation gathered in one place.

The purpose of this study was to examine and evaluate an assembly station at Kalmar Industries in respect to ergonomics. The study was to result in an improved assembly station with lower risk of work- related injuries. It was the study group?s expectation that the measures taken at the assembly station can function as guidance and an inspiration for other ergonomic improvements at the company. Several goals related to the purpose were established as guidance for the study.The mechanic?s work situation was mapped through a series of methods.

Allt eftersom världen förändras och globaliseras har ett gemensamt redovisningsramverk varit i behov för att förenkla jämförbarheten mellan olika länder. En koncernredovisning upprättad enligt IAS/IFRS standarder krävs sedan 2005 för samtliga börsnoterade bolag inom Europeiska Unionen. (Marton et al., 2008, s. 1-2) Detta har medfört att företag ska utföra årliga nedskrivningstester av sin goodwill, till skillnad från förr då ett nedskrivningstest endast upprättades då det fanns en indikation på att det krävdes (Persson & Hulten, 2006, s. 29).

The purpose of this study was to evaluate Komm-A, a model for usingcommunication books in clinical practice for people with aphasia. The studyconsisted of two group studies and one case study. One of the group studies had apretest-posttest design and consisted of nine couples; a person with aphasia andhis/her communication partner. The material used was Quality of communicationlife scale (QCL), Communicative effectiveness index (CETI), Goal attainmentscaling (GAS), and a questionnaire to the communication partner. The other groupstudy consisted of seven speech-language pathologists who worked with thecouples according to the Komm-A model.