Syfte: Syftet med uppsatsen är att undersöka hur K3 togs fram genom att analysera remissinstansernas åsikter och även ta upp fördelar och nackdelar med K3. Vidare ska vi undersöka övergången till K3 och göra en sammanställning i form av en manual.Frågor: Hur togs K3 fram och vad tyckte remissinstanserna? Vilka fördelar och nackdelar har K3? Vilka delar av redovisningen kommer att påverkas vid tidpunkten för övergången?  Metod: Studien är mestadels baserad på primärdata där befintlig information om K3 framtaget av andra. Informationen är bland annat hämtad från lagtexter, artiklar och elektroniska källor. Uppsatsen är byggd på en kombination av en kvalitativ metod, induktiv metod och litteraturstudie, där informationen har analyserats, diskuterats och sammanställts. Slutsats: K3 är ett regelverk som ger en vägledning i form av allmänna råd inom redovisning, men de är inte helt tvingande.

In this master's thesis the problem of determining the uncertainty for an estimator of an unknown parameter is considered. The case we study is the estimation of gravity using a reversible pendulum. This involves the estimation of the point where two regression lines intersect. The estimated gravity is a function the coordinates of this point. One way to determine the uncertainty of this estimator is to use bootstrap methods.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

Evidence-based psychotherapeutic methods compete with each other, while meta-analysis have shown that variability due to different methods related to outcome is remarkably low. In this qualitative study six former patients were interviewed about experiences of method and technique in Affect-focused therapy, with a slight overweight towards unsatisfactory experiences. Responses were analysed and categorised in emergent themes. Methodological focus on affect showed to be a much appreciated, as well as insufficient, element. Alongside positive experiences or summaries of therapy, methodological frames were felt to be at times restrictive, even invalidating, as far as not allowing focus on what was felt to be the more predominant need.

Consumers don´t buy products, they buy brands. To create a succesful brand, you need a clear identity,and it will be strengthened by for instance a graphic profile. This project includes a theoretical partabout corporate identity and graphic profiling, and a description of the work with the graphic profile ofEM-loppet. The aim with this project is to strengthen the identity of EM-loppet, by making a clear andunified profile. The project has been accomplished by studying literature, searching information on theInternet and via personal contacts.

I detta arbete har vi fördjupat oss i ATEX-direktiven för att undersöka hur Plåt och spiralteknik ABs arbete på området kan förbättras. I dagsläget säljer företaget ATEX-godkänd utrustning periodvis men anser att deras kunskaper om ATEX inte är tillräckliga för att tillgodose alla kunders behov. Målet med detta arbete var att ta fram en manual för de regler kring explosionsförebyggande föreskrifter som gäller företagets produkter. Detta arbete har resulterat i en manual i form av en lathund för arbete med ATEX anpassad för PSTs verksamhet..

In recent years, agile software development methods have become increasingly popular throughout the world. Today there are a number of different agile methods and they all rest on the Agile Manifesto that was formulated in 2001 as a reaction to the traditional software processes.The aim of this thesis is to make a survey of some of the agile methods used today and to see how they are being used in practice. It consists of two parts: a literature study and an interview study with people working in the software business. First, a definition of agile methods is proposed and a number of different agile methods are described. Second, the interviews are being analysed with special focus on communication, collaboration, expectations and results.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

Examensarbetets huvudsakliga syfte var att ta fram en metodik och en manual för hur tester kan genomföras på ett program som arbetar mot en databas. Manualen innehåller exempel på hur verktyg används, hur data skall tolkas, olika problem som kan uppstå med mera. Med metodikens hjälp skall användaren kunna hitta de delar av programmet som kan förbättras med hänseende på prestanda. Manualen skall vara så pass lättanvänd att den skall kunna användas av någon som inte har alltför djupa kunskaper inom databaser eller mjukvaruutveckling. Resultatet av arbetet är denna rapport och en manual som personal på Ericsson kan använda vid testning av program som använder sig av databaser och då främst Oracle-databaser..

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Youth crime is a subject widely discussed in media as well as in the academic field of criminology. One of the topics within the research field of youth crime discusses how to effectively help young people leave a criminal lifestyle behind. It is within this topic that the focus of this essay lies. This qualitative study examines a community based program in the Swedish city of Malmö called Nya Vägvalet (The New Choice of Path, own translation), which works with juvenile delinquents and the issues that surround the youths lifestyle. The aim of the essay is to explore the foundations and methodology of the program, how the methods of the program are put into practice and how these methods compare to what current research findings claim to be effective factors in successful interventions.

Then the language learning process and the approach in a preparatory class differs itself from a general class. The methods conducted in a preparatory class are not just focused on teaching as in a more traditional method. Achieving the objectives in a preparatory class depends on the individual student and the cohesion in the group. Students have different backgrounds and knowledge level, therefore it is extremely important that the teachers use different work methods in order to achieve and to promote the students' language development. The aim with this survey is to get the knowledge about what education methods is being used by teachers in a preparatory class.

Test is an area in system development. Test can be performed manually or automated. Test activities can be supported by Word documents and Excel sheets for documenting and executing test cases and as well for follow up, but there are also new test tools designed to support and facilitate the testing process and the activities of the test. This study has described manual test and identified strengths and weaknesses of manual testing with a testing tool called Microsoft Test Manager (MTM) and of manual testing using test cases and test log templates developed by the testers at Sogeti. The result that emerged from the problem and strength analysis and the analysis of literature studies and firsthand experiences (in terms of creating, documenting and executing test cases) addresses the issue of the following weaknesses and strengths.