The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

This article is about Abrahams Children foundation and its teaching method called IE- method. It?s about how a teacher can use the IE- method in the religion lesson. There were some questions in this article that had to be answered and the questions are:- How is the form of the religion classes when a teacher uses the IE- method?- What happens in the class when you study the interaction and the communication?- Does the student?s participation increase when they work with the IE- method?- What are the advantage and the disadvantage with the IE- method?- Can the teacher use the IE- method in other classes?To get to the ?correct? answer I used many methods like, observation in the class, qualitative interview with the teacher (Lisa Andersson) and with four students (Kim, Erik, Amanda, Patrik) and I also used questionnaire.

Phosphorus is essential to all plants and is taken up from the soil as the ion H2PO4 - (and to some extent HPO42-). Plant availability depends on, among other factors, the soil pH. In order to provide for plant available phosphorus, it is applied as mineral fertilizers and farmyard manure. However, that causes phosphorus leaching from arable land to surrounding surface waters and lakes and contributes to the eutrofication. There are three types of soils in Sweden that are at higher risk of contributing to phosphorus leakage.

The purpose of the study was to investigate how inventories of suspected polluted areas as a part of the planned control of existing companies cab be designed in order to achieve as great effect as possible. The study was conducted in cooperation with Piteå municipality. An analysis of regional inventory projects, local municipal strategies and a pilot study in Piteå was conducted. The experience from both the regional projects and the pilot study was that in order to achieve an effective control a number of factors were inportant: an efficient selection of companies, a good dialogue between the controlling agency and the companies, sufficient resources, education of municipal inspectors and guidance for decisionmaking. Another inportant result was that the municipal planning can prevent an efficient inventory if the control of city development projects is allowed to take time from the planned control.

The different aspects of each individual construction project such as the general conditions, design and economic restrictions as well as many more factors mean it is difficult to standardize building processes or plan in detail based on past experiences. As a result operational efficiency is often reduced, and unnecessary waste is generated. To make an organization more efficient and therefore reduce waste production everybody involved needs to appreciate and understand the improvements that can increase the organization?s efficiency. To investigate these improvements a time study was performed on two different construction sites, both of which involved buildings being constructed of prefabricated steel and concrete elements.

The different aspects of each individual construction project such as the general conditions, design and economic restrictions as well as many more factors mean it is difficult to standardize building processes or plan in detail based on past experiences. As a result operational efficiency is often reduced, and unnecessary waste is generated. To make an organization more efficient and therefore reduce waste production everybody involved needs to appreciate and understand the improvements that can increase the organization?s efficiency. To investigate these improvements a time study was performed on two different construction sites, both of which involved buildings being constructed of prefabricated steel and concrete elements.

This is a study of how four teachers work with pupils? early literacy learning. Interviews were conducted with two teachers who chose to use a specific method, Writing to Read (WTR), for teaching pupils to read, and with two teachers who had not chosen a specific method. The aim of the study was to compare how the teachers worked, their motives for their choice of method, and the ideas the teachers have about early literacy learning. To see whether the teachers? choice of method was related to the individualization of the teaching and their views of pupils? learning in interaction, Vygotsky?s theories about children?s learning have been used.

Titel: Motivation. En studie av motivationsfaktorer tillämpade på volontärer Författare:Ronny Adolfson, Patrik Gran och Axel Lindblom Handledare: Christer Eldh och Ola Thufvesson Syfte:Syftet med denna uppsat's är att undersöka vilka faktorer som motiverar volontärer och om dessa kan förklara's med klassisk motivationsteori. Vi vill få ökad kunskap om vilka drivkrafter det är som motiverar volontärer att prestera utan att få någon nämnvärd ersättning. Frågeställningar: Är klassisk motivationsteori tillämpbar på volontärer?Vad karaktäriserar volontären's motivationsfaktorer? Metod: Vi har använt os's av en kvalitativ metod och där foku's har lagt's på intervjuer och artiklar.

Many species of amphibians are threatened both in Sweden and globally. The causes are many and a main factor is habitat alterations which often results in populations being isolated. Changes in the agricultural landscape have among other things resulted in small water bodies being filled and dried out and that has severely affected the Swedish amphibians. Swedish amphibians are depended upon small water bodies for their reproduction. Wetlands have been constructed to reduce the impacts of the eutrophication in the Laholm bay.

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

The objective of this study was to study the agreement between two methods of indirect bloodpressure measurement in dogs and cats and to establish the within-method variation for the methods. The utility and practicality in the clinical setting were also evaluated for the both methods. The techniques evaluated were the oscillometric method and the Doppler ultrasonographic method. Thirtytwo dogs and 26 cats were used in the study and seven dogs and five cats out of these animals had diseases that may effect the bloodpressure. Bloodpressure was measured in both anesthetized and in conscious animals.

Introduction: Anxiety and depression are common among patients enrolled in psychiatric outpatient care. Ear Acupuncture is an alternative form of treatment that has been shown to relieve anxiety and depression in previous studies.Aim: To evaluate ear acupuncture as a group treatment for depression and anxietyMethod: A psychiatric outpatient clinic has been offering group treatments with ear acupuncture for anxiety and depression for 5 weeks. Participants of the study have answered self-rating scales Montgomery Åsberg Depression Rating Scale, Beck Anxiety Inventory and Sheehan Disability scale before and after the treatment period. Material was collected in the period 2008-2012 and has been analyzed in SPSS.Results: Data from 31 patients were included in the study. The results from the study showed a significant difference, between the measurements before and after treatment, with a reduction of the average values in the three different scales.Summary: From this study, it is difficult to draw any conclusions about the effect of ear acupuncture.

There are plenty of exciting changes being developed in Tre Högar´s Park, which is located in the district of Linero, eastern Lund. A project group representing Linero If, Lugi Tennis and Linero/Östra Torn Health centre, has been created and is responsible for managing a development project of the Park. Their main focus is to create sports, exercise, health-promotion, health-care, recreation and rehabilitation facilities. They view the park area as having great potential and will transform it into a purpose built park for Health and Exercise. There are various authorities involved with and engaged in the scheme; aside from the project group, the municipality of Lund, The sport association of the handicapped and local schools are being consulted.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.