Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

De finmotoriska förmÄgorna Àr oerhört viktiga vad det gÀller den mÀnskliga lÀs- och skrivförmÄgan, dÄ handen behöver vara trÀnad för att göra smÄ rörelser och ögonen ska kunna följa dessa rörelser. Barn som har svÄrigheter med de finmotoriska förmÄgorna blir beroende av andra, dÄ de kan fÄ svÄrt att klara av vardagliga bestyr sÄ som att klÀ pÄ sig sjÀlva och anvÀnda bestick. NÄgot som försvÄrar arbetet med de finmotoriska förmÄgorna utomhus Àr att barn anvÀnder vantar stora delar av Äret och att tillgÄng till materiel som utmanar handrörelser plockas fram mer sÀllan under vinterhalvÄret pÄ grund av kylan. Detta gör att barn inom I ur och skur-förskolor som oftast Àr ute fÄr mindre trÀning av de finmotoriska förmÄgorna under kalla Ärstider. Vi har jÀmfört I ur och skur-förskolor med förskolor utan den inriktningen, vad det gÀller arbetet med de finmotoriska förmÄgorna.

Friend lists allow Facebook users to group their friends and may be used to share certain information only with those in a specific list. This function has been around for several years, but has never gained any particular popularity among users, most of whom probably did not know it even existed a couple of years ago. In the fall of 2011, however, the function was updated and made more visible on the site.There are several possible uses of friend lists, such as privacy control, filtering of the news feed, self-presentation and targeted information sharing. This paper aims to investigate the extent to which friend lists are used by students today, as well as why students actually use their lists, i.e. for what purposes.Judging from the results of this study in comparison with earlier research, there seems to have been a somewhat recent increase in the awareness of the fact that friend lists actually do exist, but still most users tend not to utilize them.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990ÂŽs, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Denna rapport redovisar utvecklingen av en webbapplikation fo?r att skapa moodboards. Sy!et med webbapplikationen var att skapa ett verktyg som go?r det mo?jligt pa? ett enkelt sa?tt att spara bilder digitalt, samt samarbeta med andra i skapandet av moodboards. Rapporten beskriver hur vi arbetat med allt fra?n konceptet till utveckling av sja?lva applikationen.

Denna D-uppsats handlar om entreprenörskapets innersta vÀsen: Hur superentreprenörer anvÀnder sig av marknadsavkÀnning för att skapa, bibehÄlla eller utveckla verksamheten. Uppsatsen Àr uppbyggd kring intervjuer med tre mycket framgÄngsrika entreprenörer som berÀttar om sin företagsamma resa: Kim Traumer, Yngve Bergqvist och Hans FÀlt. Traumer bedriver en verksamhet som Àr avknoppad frÄn landstinget och vars huvudsyfte Àr att behandla ungdomar med ADHD-, Damp- och Aspergersdiagnos medan Bergqvists Icehotel Àr verksamt inom upplevelseindustrin och FÀlts FÀltelektronik lutar mera Ät hÄrdvaruhÄllet. Vi har tagit till oss dessa tre entreprenörers klokhet för att i en induktiv anda, svara pÄ uppsatsens syfte. Vi har valt att utföra en kvalitativ fallstudie med aktörsynsÀtt för att fÄnga upp entreprenörernas personligheter pÄ ett förhoppningsvis mÄlande sÀtt.

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.

Bakgrund och problem: Dagens företag verkar i en osÀker och dynamisk miljö dÀr marknaden stÀller allt högre krav pÄ snabba förÀndringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fÄtt stor uppmÀrksamhet och vars anvÀndning ökat Àr lean.Under senare Är har det kommit att riktas stark kritik mot tillÀmpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillÀmpningen vid lean. Andra forskare tar det steget lÀngre och stÀller sig frÄgan om det finns nÄgon plats för ekonomistyrningen vid operationella koncept.Som ett svar pÄ ovanstÄende kritik introducerades lean accounting, ett Àmne som fortfarande Àr hÄrt debatterat inom managementlitteraturen. Andra forskare skiljer hÀr pÄ lean accounting och lean control, dÀr lean control fokuserar pÄ output, behavioral samt social control.

When a car owner want to lock or unlock his or her car today, it?s preferable done by using aremote control. The system is really comfortable when the car owner is using the remote.A problem arises if a thief gets the remote.The thief doesn?t have to know where the car is parked, an approximate estimation where thecar is parked is enough.For instance, it?s enough to know which car park the car is parked in. If the thief knows that,he/she can repeatedly activate the remote control while looking for a car indicating with lightsand sounds.Because of the fact that a car usually indicates that it has been unlocked by making a shortsound indication, there will be no problem finding the car.The purpose with this project is to make a prototype which makes it harder for a thief to findthe car.

Volvo Personvagnar AB Motor (VCE) Àr ett bilindustriföretag som ingÄr i Fordkoncernen. Företaget ligger pÄ ett flertal platser i Sverige, bland annat i Skövde. Vid produktionsenheten i Skövde, som gÄr under namnet SKep Àr den huvudsakliga sysselsÀttningen bearbetning och montering av bensin- och dieselmotorer till personbilar. Inom företaget drivs, med hjÀlp av företagshÀlsovÄrden, nÄgra arbetsmiljöutbildningar för chefer, arbetsledare och skyddsombud. Detta examensarbete kom att beröra arbetsmiljöarbete kopplat till utbildning av chefer och arbetsledare inom detta omrÄde.

Our experience of the surrounding environment is affected by all of our senses, yet, in Landscape Architecture, by tradition, mostly the visual aspect has been the focal point. In this essay, however, the subject will be the auditory and its interaction with the visual..

This masters thesis investigates the relation between China and the Information Society as it is manifested in the UN conference the World Summit on the Information Society WSIS. The first phase of this two-phase conference took place in Geneva 10-12 December 2003, with two documents, Declaration of principles DP and Plan of action PA, as main results. The information policy is central to an authoritarian rule in its efforts to keep control over the national identity. The thesis investigates the impact that the information revolution and Internet might have on the Chinese national identity through the acceptance of DP and PA in various aspects. With the use of the information science theories by Manuel Castells and Frank Webster, the vision of WSIS was compared with the Chinese information policy.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.