The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .

This report deals with the design of a controller for SmartMedia? flash memory cards, based on a hardware description found in the SmartMedia? Interface Library - SMIL. The design was made on logic gate level, using standard cells in OrCAD Capture. After simulation of the design in PSpice A/D, it was exported as an EDIF netlist, which was used to make a chip layout in L-Edit, a layout tool for making integrated circuits. The layout was made using a method called Standard Place and Route - SPR, where the layout tool places standard cells from a library and connects them according to the EDIF netlist.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

This essay focuses on the implementation of the strategy gender mainstreaming in the European Union and the member states. It starts to identify problems connected to the implementation process and recognizes significant prerequisites for an efficient implementation of the strategy. The main problems and prerequisites are: political will, governance and structure and knowledge about gender equality. The empirical material consists of reports from the EU that touches upon gender mainstreaming and gender equality. The problems and prerequisites will be analysed in relation to the governance perspectives top-down and bottom-up and expert bureaucratic and participative democratic and gender and feminism.

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

Denna uppsats behandlar ämnet Försvarsmaktens Fysiska Standard. Uppsatsens syfte är att skapa ett underlag för att förbättra eller bibehålla möjligheterna för officerarna vid Artilleriregementet A9 att genomföra Försvarsmaktens Fysiska Standard (FM FysS). Detta för att uppfylla de krav som ställs avseende fysisk prestationsförmåga på en officer i Försvarsmakten. Den frågeställning som använts är Hur uppfattar officerarna på A9 att de genomför FM FysS?Den metod som använts är en enkätundersökning som genomförts bland officerarna på A9.Resultatet från enkätundersökningen visar att det finns både positiva delar som bör bibehållas och förbättringspunkter för genomförandet av FM FysS.

As emission legislations across the world continuously pushes engine development forward,engineers constantly need to come up with and implement fuel saving technologies. During thelast decade, variable cam phasing has become a popular solution to increase gas exchangeefficiency. This configuration is typically mechanically constrained by camshaft limitations, anda solution to circumvent this problem would be to use a different valve actuation principle.One example of this is to use pressurized air controlled by electrical solenoids. Such a systemhas been developed byCargine Engineering and this provides the starting point for this work. Tobe able to operate the valvetrain on an actual engine, a control system is needed.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

In previous contact with secondary schools, we have noticed a dull setting for friluftsliv among teachers in Physical Education and Health. We suspected that both teaching and assessment are sometimes conducted in error. Under the provisions of Skolverket the teacher must involve all elements mentioned in the core content of the curriculum and the assessment of students' knowledge may be based only on what is expressed in the syllabus for each course. Research shows that the implementation of the curriculum have failed in the subjects investigated (Skolinspektionen, 2013:22). We have identified a gap of knowledge regarding the situation of friluftsliv in the course physical education 1.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bostadsbristen för unga växer i takt med att fler byggherrar avstår från att bygga små lägenheter, då rådande lagar gör det svårt att på ett gynnsamt sätt producera kostnads- och yteffektiva bostäder. Bostäder har i dag krav på sig från kommuner och beställare att uppfylla svensk standard. Däri har handikapporganisationer drivit fram tillgänglighetskrav som medför att alla nyproducerade bostäder är tillgänglighetsanpassade.Genom att ifrågasätta svensk funktionshinderspolitik i samband med bostadsbyggande har detta examensarbete som mål att hitta lösningar för att öka nyproduktionen av små bostäder. Granskningen resulterade i ett förslag till en ny standard för ungdoms- och studentbostäder vilken underlättar vid projektering av mindre enskilda bostadslägenheter..