Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

The purpose of this study was to develop recommendations for using more efficient lighting and better graphic design to create a more uniform structure in the exhibition hall ?Road to the past? in Jönköping County Museum by answering the following questions at issue:1) How are the objects in the exhibition hall ?Road to the past? exposed today?2) How can you use lighting and graphic design to create structure in the exhibition and strengthen the expression in the exhibition?Our work is based on observations and open group interviews. We observed the exhibition hall ?Road to the past? during day and evening. In the same hall, we observed a guided tour that we followed up with open group interviews.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse weather conditions such as high or low ambient temperature, heavy rain or strong winds. In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment. The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.

This study investigates the curriculum for English in Gymnasium class 10 in Baden-Württemberg, Germany and compares it with the Swedish curriculum for English 5. A special focus it put on the politics that decide how the curriculum is written. The German and Swedish curricula for English are quite different, although they have some main points in common. The study includes a textual analysis and observations of English classes. Furthermore, nine teachers of English in Germany are interviewed about their views of the curriculum.

Introduction: Parents have been shown to be of great importance in preventing cannabis use among adolescents. Parenting practices such as control, open communication and good relations within the family have shown to be protective factors, whereas lack of communication and weak social and emotional support have been associated with an increased risk for cannabis use among adolescents. Aim: The aim of the study has been to explore parents? perceptions about their own importance in preventing cannabis use among adolescents. Method: A qualitative method consisting of focus group interviews has been used to fulfill the aim.

Syftet med arbete är att undersöka hur lärare använder sig av barnboken Fia och djuren (Kruusval 2007) för att synliggöra matematik för barn i åldern 5-6 år på förskolan. Vi observerade lärarna i en högläsningssituation, därefter intervjuade vi dem för att få en djupare bild av hur de tänkte kring högläsning och matematik. Resultatet på undersökningen visar att lärarnas kunskaper och erfarenheter kring ämnet matematik har en avgörande betydelse för vilken form av matematik som synliggörs i högläsningen. Resultatet visar också att det är av stor vikt att lärarna utmanar, uppmuntrar, stödjer och samtalar med barnen om den matematik som är både synlig och dold i boken. .

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

The fertility of dairy cows is of great importance in order to maintain high production. The decline in fertility of dairy cows the latest decades can have several explanations. The large emphasis on high yielding cows and the negative genetic correlation between milk production and fertility traits could be one of the main factors for impaired fertility. To find heats and inseminate the cow at the right time is crucial to receive high conception rate. Delaval has, in corporation with FOSS, developed Herd Navigator which is a management program that measure four biological parameters in the milk; progesterone, betahydroxybutyrate, lactate dehydrogenase and urea.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The task of this project was to build an computer processing system for pressureregulation, in which the pressure loss over the open hydrolicvalve should be kept as low as possible. By using an cross connected proportional directional valve the valve problem could be solved. The control- and regulationproblem for the pressureregulation system was solved by using the DAQ- card NI6035E from National Instruments and the computerprogram Automatic Pressure Control 1.0 which has been software developed and written in Visual Basic. The final result showed that correct processvarible was obtained in 0,5 seconds, when the setpoint was changed in the testarea 0 - 2,5 MPa..

I denna rapport så redogör vi för vårt arbete med att ta fram en prototyp till bokföretaget Publit. Vi fick i uppgift av Publit att undersöka möjligheterna för dem att med hjälp av sina egna API:er och API:erna från två andra företag i samma bransch, Valobox och Jellybooks, ta fram en ny produkt eller tjänst. Vi redogör för de olika faserna som vi har gått igenom och de beslut vi tagit angående grafisk design, interaktion och kodning. Resultatet av projektet blev en fungerande prototyp som visar hur Publit med hjälp av Valobox kan skapa en ny funktion till sin widgetshop som gör så att användarna kan provläsa böcker innan de köper dem. .

Purpose: Our purpose is to examine how ExTe works with values and attitudes and if it has any connection to their success.Research questions: Does attitudes and values have anything to with ExTes success? Does ExTes management see their staff as a resource for development and do they deliberately work with it. Does ExTe follow their written Value book and do they continuously and active work with it?Approach: We have used a deductive way of reasoning and a qualitative study to gather the information needed. We have interviewed four staff members at ExTe.Conclusions: ExTes continuously and deliberately work with values and attitudes do have a meaning for their success.

Scientific research shows that humans regain their strength when they are spending time in nature. Ulrich, Kaplan & Kaplan, among others, has shown in their research that nature can reduce stress and decrease the after effects of stress. Lund University Hospital, USiL, is a big working place and has a large number of patients. To be a patient often means that you lose control of your daily life which could cause stress. For the personnel high workload can be a stress factor.

This master of science thesis intends to examine how the established innovation theoriesinteracts with the social and cultural phenomena arising from the reduction in communicationcosts as a result of the development of the internet.The aim is to present a knowledge inventory of attitudes to and experiences of an openapproach, with emphasis on collaborative innovation, in product and service developmentdriven companies in different fields. The studied theories and the empirical results forms thebasis for an analysis of how companies can benefit from the diversified knowledge that existsoutside their borders as well as an exploration of the potential for this kind of knowledgeexchange to act as a catalyst for innovation.The theoretical part of the study is based essentially on two tracks: (1) innovation theories witha focus onopen innovation and user innovation, and (2) a broad review of how theories ofdiversified knowledgeand collective intelligence has become possible to apply in an innovationcontext. The empirical part of the study is based on material obtained from semi-structuredinterviews with respondents from six companies.The results show that companies have implemented unstructured innovation initiatives withoutany formal links to the structured product development processes, which are part of thecompanies core activities. The main conclusions include the following insights: There is a needfor structured links between the unstructured initiatives and the core activities, which makes itpossible to take promising ideas to market. The companies also have to lose some control of theunstructured initiatives; consequently it is impossible to pinpoint what the outcome will be.