The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

ITT Flygt is a world leading company that mainly manufactures submersible pumps. A problem of ITT Flygt is that product development projects rarely manage to hold the estimated project time. It shows that something unexpected occurs in projects quite often, which results in delays. The delays can both be due to an optimistic time plan of projects and risks in product development projects which are not discovered at an early stage. This added with unforeseen delays makes it difficult for ITT Flygt to estimate the duration of their projects.The goal with the Master thesis is to examine a suitable method for simulation of project time.

This is a dissertation for a Bachelor Degree Project at the University of Skövde. The project is carried out in cooperation with the company Kinnarps AB.The objective of this project was to develop a new chair for café and lunch rooms, which should satisfy the markets expectations and demands and match Kinnarps AB?s assortment today. The project has contained everything from identification of user and customer needs and requirements to evaluation and building of a prototype.The result is a chair with a frame of tubular steel and there is nothing like it in Kinnarps AB?s assortment today.

In this thesis I based on Fowler?s method of syntax analysis construct a flow scheme which I then use to make a syntax analysis of former State Secretary Lars Danielsson?s statements, in his autobiography, regarding his responsibility in the Swedish government?s management of the 2004 Indian Ocean tsunami disaster. The focus of the flow scheme is how grammatical constructions can be used in the interest of rhetoric?s to on the syntax (non-explicit) level of the text indicate and place responsibility with or outside of involved individuals. The main conclusion of the syntax analysis performed is that Danielsson in his autobiography in fact does not use very many of the constructions described in the flow scheme, whereby it can be concluded that the syntax analysis in this case wasn?t so ?revealing?.

Introduction: Domestic violence is a big public health problem and the hiddennumbers over victims are big. There is a lack of scientific research in the Nordiccountries when it comes to how the health- and medical care identify and care for thevictims of domestic violence. Aim: This literature review has two aims: To investigatewhat kind of methods maternal health services, child health services and gynecologyclinics in the Nordic countries use to discover women and children exposed to domesticviolence and to investigate if there are any guidelines to go by when a victim ofdomestic violence is identified. Method: A literature review. 12 articles were found inPubMed, Scopus and Cinahl and three more were included after a manual search.

"Children's book is the best style means if you have something to say" is a quote by CSLewis that I focused on in this essay. As a future priest, I am aware of the problems thatexplain some of the Christian church pillars. In this essay I treat the Trinity in relation toteaching children in a future profession. Research in child and adolescent spirituality is onrampage, books with religious messages and ambitions to teach children about Christianethics and morals have been around since Sunday school introduction in Sweden. What arethe tools that can be used to explain even for scholars and theologians difficult concepts? Isit possible to meet kids on their own ground? I see an opportunity for this through theliterature, and the characters they already know outside the ecclesiastical sphere,In this bachelor thesis I have used perhaps one of the major works of children's literatureduring the 1900s, The chronicles of Narnia.

The castration of piglets is performed routinely all around the world. Most castrations are done without anaesthesia and analgesia, despite the fact that this procedure has been proved to induce acute pain and stress for the piglets. The procedure regarding castration of piglets is currently a hot topic of debate and an important political issue. The underlying issue is the boar taint which are highlighted in the heating of the meat after slaughter, which in turn can lead to reduced meat sales as it can be perceived as unpleasant for many consumers. The purpose of this study is to examine alternative drugs which may be selected in order to replace the practice of castration of piglets without anaesthesia, in light of improved animal welfare.

During the last 50 years the production of milk per cow has increased. This has, however, been followed by a decreased reproductive performance. Shorter and more indistinct signs of oestrus make it harder for the Swedish farmers to discover when the cows are in oestrus. There is a need for ways to control reproduction. The use of pheromones could possibly provide means to satisfy this need.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

Background: IT-security is included in the concept of information security, which considers all the security of handling information within an organisation. Good IT-security is about finding the right level of measurement, however, it is hard to implemement new IT-solutions in an organisation, particularly within the health care field, where sensitive information are handled daily. Lately the Swedish government, together with county- and city council, understand the importance of IT and health care. Carelink, an organisation of interest, is working actively for the presumption of benefit by using IT within the health care field. During spring 2006 the Swedish government introduced a national IT-strategy.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

Dystocia, or difficult birth, is a commonly seen complication to natural birth in veterinary hospitals. Although other methods of resolving dystocia exist, 60 % of dystocias will need to undergo caesarean section. To perform a caesarean section, the bitch will have to undergo anesthesia. The purpose of this literary study was to provide a deeper understanding regarding how the physiologic changes that occur during pregnancy influence anesthetic management in the bitch and puppies. Which anesthetic drugs and drug combinations indicated was also investigated as well as how a veterinary nurse can optimize care of the mother throughout the procedure and how resuscitation of the puppies should be carried out for best possible outcome.

This project have been made whit Krima Rostfritt AB. They manufacture a number if different add on products for trucks and now wants to develop there locket were the hatch opens upwards after requests from customers. The costumers have requested a pneumatic opening to make the opening procedure easier.Krima has there biggest markets in Sweden and Norway, because of that the locket has to meet whit the regulations of these countries. The locket also has to meet the demands that Krima has determined from experience to maintain there high standard.The project has resulted in a solution where the locket and cylinder are linked whit a strut. This solution was the one best suited for the task and the one that Krima preferred..

The aim of this study is, from a norm-critical approach, to find, investigate and analyse human representation in the visual culture of one preschool in order to understand if the children enrolled are represented or not. The research questions are: In what ways is there imagery of human representations in images and materials designed for play? What skin-colors and origins are dominant in the data collected?We carried out a qualitative study in the form of visual ethnography. This method allowed us to use a combination of different data collection tools such as photography and ethnographic field notes to collect our data. The photographs we took of images and material used for play, was then analysed through semiotic picture analysis.