Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The aim for this study was to describe Social Physique Anxiety and Self-Efficacy in the school year of 7 and 9. To that the aim for this study was to describe if there was differences between girls and boys, but also between the school years, when it comes to the estimation of Social Physique Anxiety and Self-Efficacy. The method for this report was of statistic design, with a deductive methodology who was analysed and presented in. The empirical material was collected thru questionnaires where the level of information was of quantitative characteristics. The results from this study showed that girls estimate higher Social Physique Anxiety then the boys, in school year 7 and 9.

This study analyzes the political view of criminality and crime politics in three political parties in the Swedish parliament, Socialdemokraterna, Folkpartiet and Moderaterna. The study seeks to describe which kind of view these parties present on the criminality in our society. The material for this study is the ideologies that the parties descend from which are, socialism, liberalism and conservatism, the political programs of these three parties have also been studied as well as the parties proposals, political documents in the Swedish parliament. The current public debate shows that the crime politics is an attractive question and the parties may seem to have similar proposals on how to lower the criminality in our society. The theory that has been used to describe the results of the study is ?actors and structures? and the results are related to this theory as well as the theory has been used as an instrument to explain and sort the material and the results.The results of the study show that the parties are different in their views on criminality as a problem in our society.

Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

The purpose of this study was to describe the level of knowledge that nurse students in term 6 have about Methicillin-Resistant Staphylococcus aureus (MRSA) and basic hygiene routines. The data collection was carried out by questionnaires. The questionnaire contained questions about knowledge regarding MRSA and basic hygiene routines. The questionnaires were handed out at an obligatory tuition occasion and all of the nurse students who were present (n=57) were asked to take part. The sample consisted of 45 women and 12 men.

To make it easier for forestry planning the forest owners needs data which describe characteristics of the forest. Such data you usually get from some type of inventory. A relatively new technology which probably is getting more important in the future, is laser scanning because of lower costs. But because the laser technology is relatively new you need to compare it with conventional inventory technologies to get better understanding of the possibilities the laser technology gives. This work intends to estimate field measured characteristics of the forest from laser data with help of regression analysis and then see which of the field measured properties that best could be estimated and which laser variables that gave the best results. This study shows that heights has the best estimates, but biomass, diameter and volume also gives good estimates.

AbstractWrite the most important things first in text that will be read by a scanning web user. This paper is based upon theories about? how we read? what style in texts is? how texts should be written for web pagesReading from computer screens is about 25 percent slower than reading from paper. This because screens? flicker? have lower resolution than paperAll text with the purpose of being read from a screen should be adjusted to the reader?s physical condition.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

Previous research has focused limited attention on how personality affects job search for university educated people in work and no studies have focused on the difference between active and passive job seekers. This survey-based study that examined university educated economists and engineers with 5-25 years of experience, showed that career ambition mediated active job search for the personality dimensions of openness, agreeableness and extraversion and also gave clear evidence that active job seekers have lower levels of job satisfaction, and higher levels of career ambition, agreeableness and extraversion, compared with passive job seekers. These findings provide a more nuanced picture of the impact of different recruitment strategies and provide a starting point for in-depth studies on passive job seekers.

The following study examined whether similarities in motor speech deficits in Parkinson?s disease and in developmental stuttering could be observed. Furthermore, intelligibility was examined. Assessments of 16 people with Parkinson?s disease, 35 people with developmental stuttering and 49 matched controls were performed with the tests Dysartribedömningen and the Swedish Test of Intelligibility.

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

AbstractThis research is about pre-school children?s conceptions of the river and the water environment. The aim of this study was to apply a new teaching method based on the outside learning, as well as to test the method and see if it works, i.e. if children get more knowledge this way compared to ordinary methods like teaching in the class-room which involves showing pictures and discussion of them.The main questions in this study were how children get new knowledge through outside learning and how effective this learning method is, i.e. how much they noticed and learned about the river and the water environment as a result of that outside observation.