Material handling is a term that includes all kinds of handling of material from a raw product to a finished one. ABB is active in the following segments; foundry, packaging and palletizing, metal industry and plastics industry.The demands for efficiency and reliability have been set very high in the industrial sector. Optimizing of the material handling will give the company higher cost-effectiveness. Around the robot there are different kinds of material flows, to optimize the cycle time, consisting of carriages combined in different ways.Motion Control is a complex system with main functions such as; positioning, synchronizing, indexing and more. The products in the system need to cooperate to make these functions possible therefore integration of motor- and servo products are important.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

This paper presents the results from an osteological method study of the Ringsjöholm fishbone material. Ringsjöholm is located in Scania, southern Sweden and is 14C dated to 5960-5200 B.P. The aim of this paper is to critically analyse methods used on fish bone material in estimations of season. Three different approaches were used to estimate the fishing season at the Ringsjöholm settlement; 1) identified species, 2) size estimations of the pike based on Enghoffs (1994-95) regression formulae of os dentale, and 3) growth rings of the pike vertebrae.The identified species and the size estimations of the pike points to the fishing being active both during spring and summer. Growth rings analysis of the pike vertebrae didn?t give any quantitative results because of fragmentation.

Syfte: Syftet är att göra en redogörelse av förutsättningar för destinationsutveckling genom en film. I den här redogörelsen kommer vi att testa valda teorier på Öland.Metod: Vi valde att utgå från en deduktiv ansats för att på så vis kunna pröva våra valda teorier om filmturism på vårt empiriska material. Utifrån våra teorier kom vi fram till kategorier som vi utgick från vid insamlandet av vårt empiriska material. För att samla in information till vårt empiriska material intervjuade vi respondenter från Öland. När vi prövade teorierna på våra intervjurespondenter ställde vi frågor utifrån de kategorier vi kommit fram till.

Aim: The aim of this study was to examine health professionals´ experiences of giving advice regarding sleep to parents of infants and to perform and evaluate an intervention in the form of introducing information about the sleep of infants.Method: The study was designed as an intervention study with a qualitative approach where data was collected from two focus groups in the form of interviews. The intervention consisted of the information material Sugen på sömn. There were five participants whom three of them participated in the second interview. The interviews were processed by content analysis.Results: Health professionals´ experience of giving advice on sleep was summarized in three themes. The experiences of giving advice in interaction with parents, health professional themselves experienced the power to influence the parents with the advice they gave, while the parents' previous experience and knowledge impacted on how the advice came into practice.

The aim of this study is to illustrate conceptions held by librarians and library and information scientists about weeding practices of printed books in public libraries. The study has been carried out by performing a series of qualitative interviews with librarians and by study of earlier research relating to the subject of weeding. The results have been analysed by utilizing a textual analysis method called idea and ideology analysis using so called dimensions to analyse and structure the results. The results indicate that weeding at Swedish public libraries is carried out by a mixture of objective and subjective methods, with certain statistical elements. Weeding procedures mainly appears to be legitimized according to what one refers to as knowledge of the local community, although lack of lending are cited from time to time.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Syftet med arbetet är att illustrera och utvärdera vilken betydelse undervisningen, vid en montessoriskola, har för utvecklingen av en god taluppfattning. Studien fokuserar på de naturliga talen från 0-20. Jag är montessorilärare och arbetar i en montessoriskola. Därför var det intressant att studera undervisningen på en montessoriskola. Den nationella läroplanen i Sverige, montessorimetoden och forskning om taluppfattning studeras.

SammanfattningDet här projektet behandlar området Additiv Tillverkning (AM) för metalliska material och undersöker om det är lämpligt att använda vid produktion inom flygindustrin. AM är en relativt ny tillverkningsmetod där föremål byggs upp lager för lager direkt ifrån en datormodell. Teknikområdet tillåter i många fall större konstruktionsfriheter som möjliggör tillverkning av mer viktoptimerade och funktionella artiklar. Andra fördelar är materialbesparing och kortare ledtider vilket har ett stort ekonomiskt värde.En omfattande litteraturstudie har gjorts för att utvärdera alla tekniker som finns på marknaden och karakterisera vad som skiljer de olika processerna. Även maskiners prestanda och kvalité på tillverkat material utvärderas, och för varje teknik listas möjligheter och begränsningar.

Abstract One of the leading causes of food borne infections in the world is due to Salmonella by con-suming poultry products including eggs and meat. According to US Food and Drug Admin-istration (2009), 2 to 4 million cases of Salmonellosis in humans occur every year only in US. Salmonella causes wide range of diseases with enteric and typhoid fever, food poisoning, di-arrhea and gastro-enteritis. Many serotypes of Salmonella do not have host specificity and cause disease in all kinds of animals and humans. Salmonella has capability to modify accord-ing to the changing environment and it can develop resistance against routine elimination practices of sanitation, chemical treatments and antibacterial drugs. Newly established poultry industries in Pakistan are confronting various infectious diseases including Salmonellosis while in Sweden Salmonella prevalence in animal products con-sumed for humans is extremely low.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Purpose: To explore how the changes in work life, here represented and depicted through the concepts of knowledge work and knowledge worker, have been incorporated in the official psychosocial work environment discourse in Sweden. Methodology: Critical discourse analysis, contrasting the official psychosocial work environment discourse to literature on knowledge work and knowledge worker, to explore how employees, employers and their relations are constructed within these two discourses; focusing identity, autonomy and power. Using the constructions to make visible how they are articulated, used and dealt with in a real life case from the Work Environment Authority. Theoretical perspectives: Our social world is socially constructed and language is the main tool for constructing it. Discourse analysis is thus not just a tool for deconstructing texts but also for enhanced understanding of our construction of the world and our ability to communicate about it.