The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

In the report we have investigated four high-rise buildings with the intentions to find out witch parts are prefabricated and what relation can be found between structural design, prefabrication and the logistics. After the investigation we noticed that the grad of prefabrication in each one of the projects is good in relation to what purpose the building have and the given background. During the report we found that layout ? structural design ? prefabrication ? logistics is an order that we think can make the production of the building more effective if followed. We believe that the prefabrication of high-rise buildings have potential to grow and get more optimized in the future..

The IT industry is constantly evolving and requires everyone working with website development to be updated on the latest methods. The web grows larger every day, and more visits are carried out by mobile devices. It is more important than ever for companies to have updated and functional pages that can be used on different platforms. We want to find out how common it is for IT departments and web agencies to embrace the newest technology and also what it takes to get them to move from one technology to another. Responsive web design is a constantly growing new technique that helps web developers developing for different platforms.

Bakgrund: För att underlätta organisationers ansvarstagande gällande miljöpåverkan har standarder införts med syfte att ge stöd i utformning av miljöledningssystem. Ett vida använt verktyg är ISO 14001 vilken framhåller ständiga förbättringar i förhållande till den enskilda organisationens satta miljömål. På grund av standardens generella utformning är det upp till den enskilda organisationen att implementera denna på ett sätt som bäst passar verksamheten. Forskning pekar på att ISO 14001 innehar en ledande roll då det kommer till tillverkande företags miljöengagemang. Dock påvisar forskare att standarden inte är tillräcklig när det kommer till kommersiella produkters miljöpåverkan, men att företag som varit ISO 14001-certifierade en längre tid ändå i stor utsträckning arbetar systematiskt med denna aspekt.Syfte: Syftet med denna studie är att undersöka hur miljöhänsyn utformas och implementeras i ISO 14001-certifierade företags produktutveckling då man utifrån tidigare forskning kan anta att detta innebär organisationsspecifika varianter.Metod: För att uppfylla studiens syfte har fallstudier i fyra svenska företag genomförts.

Implementering av FIR filter kan göras på olika sätt. I detta examensarbete har två olika varianter beskrivits med hjälp av VHDL, syntetiserats, simulerats och sedan jämförts med avseende på effektförbrukning..

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

This study illustrates how the power relation between the trustee and principals are experienced and maintained in proportion to the missions design. The main focus lies on understanding of how trustee perceives and applies the mission`s cornerstones and how power can be expressed in the relationship between trustees and principals. Nine semi-structured interviews were conducted with trustees whose principals were mentally disabled. The interviews were then analyzed with the support of Foucault's concept of discipline, knowledge, control, surveillance and reward/punishment and Tilly's theory of persistent inequality We have obtained an understanding of the complexity of the assignment regarding the mission`s cornerstones who goes into every other, and all respondents agreed that the cornerstones should be considered as a whole. We concluded that the trustee on the basis of the mission's design possesses a power that is necessary and important to have regarding the relation to his principal and its social network.

The purpose of this study was to examine how the design of the wards, at Björnkulla nursing home, affects the residents? wayfinding ability and autonomy. Thus, the aim has been to make a design proposal that, trough color and design can increase the residents? chance to independent mobility. Since the study aimed to examine how the environment affect and can support people with dementia, qualitative methods were used.

The project aims to explore how strong brands are built and what they consist of. I will focus on the subject fashion magazine, ambassadors and the different parts that a magazine consists of. Based on the information from research and literature I?m re-designing the Swedish fashion magazine Solo..

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

This report deals with the design of a controller for SmartMedia? flash memory cards, based on a hardware description found in the SmartMedia? Interface Library - SMIL. The design was made on logic gate level, using standard cells in OrCAD Capture. After simulation of the design in PSpice A/D, it was exported as an EDIF netlist, which was used to make a chip layout in L-Edit, a layout tool for making integrated circuits. The layout was made using a method called Standard Place and Route - SPR, where the layout tool places standard cells from a library and connects them according to the EDIF netlist.

?Boverket? the Design Regulations in Sweden, also called BKR has for a long timebeen the mandatory standard that has guided and regulated construction design. Butat the end of 2010 BKR was replaced with Eurocode. This report deals with thecomparison of these two standards when it comes to wood construction. Duringwinter 2009/2010 there were many roof collapses due to excessive loads on theroofs across Sweden.

The purpose of the study was to find out whether the interaction between mentally disabled individuals and pet positively affects the individual and gives a feeling of well-being to the extent that this might be implicated in the psychologically disabled people?s everyday life in some form of rehabilitation measure. The study is qualitative and builds on an ethnographic design. Data collection was performed through six observations, six interviews and reflections. Interviews were also conducted with relatives and assistants for greater opportunity for follow-up questions, and descriptions of the situation.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.