The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

During the past years Building Information Modelling (BIM), which is a digital way to work, has begun to spread amongst the parts of the construction process. At the construction phase the larger companies has started using the new way to work. This expansion has not been developed amongst smaller companies leading to the purpose of this report, to investigate in which ways the smaller companies can implement BIM by changing their way to work. The thesis is delimited to work preperations with the objective to define how the work preperations should be structured to enable the implementation of BIM. To achieve the objective of the report, information about the subject has been collected by interviews and literature studies.

The aim of the study is to get a better understanding of leader's reactions in a crisis situation, and to examine whether locus of control and coping strategies can be related to leaders need for social support. The role of a leader in a crisis situation is complex and includes several aspects which must be illustrated to understand the leader's situation. Four leaders have participated in the study. The methods that have been used are questionnaires for measuring locus of control and coping and semi-structured interviews. The results show that search for social support cannot be seen as an outcome of a specific locus of control or coping strategy.

This thesis evaluates the environmental performance of six different fish farming systems. The thesis is part of the network group ?Hållbar fiskförsörjning I Stockholms län? (HFFS) which tries to increase the domestic and regional production of fish in Stockholm and move to a more sustainable supply in the Stockholm county. Two of the chosen systems; pangasius from Vietnam and salmon from Norway are delivering a substantial part of the fish consumed in Stockholm today, although they are very different when it comes to system characteristics. One system, arctic char with conventional feed, is produced in a fairly small scale in the north of Sweden, while the three remaining systems are viewed upon as possible options to supply Stockholm with fish in the future.

The Swedish building contractor JMRegion Öst would like to to investigatethe possibilities of developing andstreamlining the production of singlefamilyhouses. JM are producing singlefamilyhouses with prefabricated framesat a rate of about two houses per week.During construction, the different tasksare performed by JM?s own productionstaff but also by varioussubcontractors.When examining the schedules of recentlyproduced projects, it appears that allthe houses are more or less completedeight weeks before the customer moves into the house. During those eight weeksseveral operations are conducted such asinspections, installation of appliancesand cleaning procedures. The inspectionperiod constitutes between 25 and 35% ofthe complete construction period.By conducting interviews, it has beendiscovered that this final phase is anessential security buffer for delays anderrors that often occur.

Denna studie utreder alternativ för hur en testutrustning för generatorskydd skulle kunna konstrueras. Den är utförd på uppdrag av Siemens Industrial Turbomachinery, SIT. Målet är att underlätta konfigureringen av generatorskyddet för de konstruktörer som arbetar på SIT samt förebygga fel i provningsfasen som försenar färdigställandet av de turbinanläggningar i vilka generatorskydden skall användas. Testutrustningen behöver vara billig vilket medfört att fokus har legat på att undersöka möjligheten för konstruktion av en egen lösning av signalgenereringen, som är den del av utrustningen som kostar mest.Konstruktionen är tänkt att fungera genom användandet av ett styrsystem vars analoga utsignaler förstärks till nivåer passande generatorskyddet. Spänningssignalerna transformeras upp med hjälp av en transformator och strömsignalerna förstärks genom användande av en förstärkarkrets innehållandes transistorer och en operationsförstärkare.Kostnaden för konstruktionen är låg jämfört med att köpa in en utrustning motsvarande det reläprovningsinstrument som används i provningsfasen.

Harmonics are a well-known problem that has to be dealt with in the design of thegenerator. Internationally accepted standards limits the amount of harmonics allowedin the no-load voltage. These limits can be difficult to fulfill with integral slot winding,where the number of slots per pole and phase is an integer. The presence of thedamper winding often makes the problem with harmonics even worse and harmonicswith frequencies of order 6q±1 arise with significant amplitude. How the damperwinding is designed affect the content of harmonics in the no-load voltage and the aimwith these ? has been to investigate in which extent design of the damper windingaffects the contents of harmonics.Simulations with the 2-D finite element method have showed that if the damper barsis centered in the pole shoe, the amplitude of the harmonics of order 6q±1dependsboth on the ratio between the stator slot pitch and damper bars slot pitch and if thedamper bars are connected between the poles or not.If the damper bars is displaced with ¼ stator slot pitch alternately, the amplitude ofthe harmonics of order 6q±1 is reduced and the influence of the ratio between thestator slot pitch and the damper bars slot pitch will vanish.

The purpose of this Master?s thesis is to describe the library development in Sandviken, during a period from 1865 to 1945. I will mainly focus this examination on the two most significant libraries of the period; on one hand the library facilitated by the ironworks company, and on the other hand the library of the Workers? Educational Association (ABF). This study is carried out within a theoretical framework consisting of the two concepts paternalism and the formative moment, as formulated by Lars Magnusson and Bo Rothstein, respectively.

Dagens trend av industriell tillverkning och konsumtion är av linjär karaktär. Material utvinns, blir produkter och hamnar sedan på deponi. Detta examensarbete har tillsammans med Industrial Development Center AB syftat till att skapa en mer hållbar industriell tillverkning inom Skaraborgsregionen, genom att forma en produktutvecklingsprocess i enlighet med cirkulär ekonomi. Cirkulär ekonomi förespråkar att avfall inte får förekomma och att produkter och material ska cirkulera i kretslopp. Projektet bestod därför av en bred förstudie för att samla och utvärdera ett stort område med teorier, processer och företagens ansvarsroller.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.Aim: The aim of this study was to describe, from an ethical point of view, how the patient?s autonomy could preserved at palliative care.Method: A general literature study where 11 scientific articles have been analysed from a qualitative checklist whereof the result has been discussed based on the principles of ethics.

The aim of this study was to map out the quality of the treatment in the forensic outpatient care unity in Malmoe from a patient point of view. This target group, seriously mentally disordered law-offenders, has been neglected in the scientific research. This investigation will hopefully contribute to a positive change in this subject. To achieve a good understanding of this field a methodological triangulation was conducted which included an observational study, a pilotstudy and semistructured interviews. 14 patients and 10 staff members were interviewed.

Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..