Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

This essay is focusing on leadership and motivation in the creative process. The perception on the leadership has changed over time. Today?s leadership theories suggest that the leadership should be adapted after the organisations conditions. Due to the increasing globalization, companies are forced to operate in an increasingly competitive market.

Laminitis has crippled horses through times and many cures have been used to treat it. Since the mechanism of the disease is yet not fully understood, treatments are only ways to alleviate the pain and at best, slow down the pathological process enough to make time for improvement. This paper is a retrospective study of 71 horses treated by a protocol at Hästsjukhuset Strömsholm. The protocol implies three visits at zero, five and fifteen weeks. At each the horse is evaluated and treated by a veterinarian.

The author of this report has created a Web-based invoice system and CRM at therequest of the company Webhouse.se. The purpose of the System is to makeeveryday tasks in the company easier. The system also needed to prevent mistakesand errors by managing orders and invoices.The system has been created with the company?s requests in focus. During thedevelopment of the system information security and interaction design have beenimportant aspects that have been taken into consideration.The system has been created using techniques such as PHP and MYSQL.

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

Alstom Power Sweden AB in Norrköping isexpanding their business in the presentsituation and has implemented aprocedure for reverse engineering as apart of this work. Reverse engineeringat Alstom is an extensive procedurethat is calculated to be performedunder very time demanding conditions.This thesis is a continued exertion ofthe implementation process in order toidentify and describe the mostimportant process steps in purpose to beable to manage and improve theprocess.This thesis was written with twoprimary objectives. The first was todescribe and map out the procedure torecreate technical data of a turbineblade, based on a validation of thereverse engineering process that hasbeen performed at Alstom in Norrköping.The second purpose was to describe thekey factors to achieve successful usageof reverse engineering that have beennoticed in the literature study.The work is based on a literature studyon the subject reverse engineeringwhich produced the theoreticalknowledge of the method to reproducetechnical data to a product. Theliterature study has also led to adescription of reverse engineering froma legal perspective to clarify how farit is allowed to apply the methodaccording to the patent laws. With theliterature study as support and furtherhelp and guidance from individualswithin the reverse engineering unit atAlstom, a complete picture andunderstanding of the process has beenproduced and documented..

Eco-design is all about improving products environmental performances throughout the products lifecycle by including the environmental aspect into the product development process. There are a large number of different tools that can be used for this, but there are several factors that can affect which one will be the best to use. Some tools for eco-design takes comprehensive studies and can only be performed by experts, while some tools can be used more time- and cost efficient and with basic knowledge. The choice of tool should be based on the company?s situation.This report describes the research of how the design and furniture company Blå Station could include a tool for eco-design in their product development process.

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

This thesis aims to investigate the positioning concept of industrial services. We chose to identify the reasons why positioning is used as well as to describe the positioning process. The research strategy chosen for this thesis was a case study of a consultancy firm Benima AB. This firm was chosen due to the fact that a new positioning concept during the latest year hade been implemented and therefore seemed like a good choice for our study. Of the six available theoretical reasons for positioning, we found that Benima AB had two of them: namely change in target market or their needs and demands and renewed company identity/personality.

The purpose of this study is to investigate how much of the estimated annual electric energy production from Swedish wind power that actually was produced, as well as the history of this agreement over time. The aim is to also examine if there are properties that have caused some group of wind power plants to produce more or less, compared to their estimated production. Operational data on wind turbines collected by the Swedish Energy Agency was analyzed. A survey was made among owners of wind power plants with a nominal power of at least 2 MW. Two different methods for normal year correction of production data were used and compared.

This thesis work is performed on VSM Group Ltd in Huskvarna that produces sewing machines under the trademarks Pfaff and Husqvarna Viking. On these sewing machines is an application that helps the user to thread the needle. The aim with the work has been to study today's applications on VSM and their competitors' sewing machines in order to since developing a new Needle-threader that divides itself from all the ones used today. The objective with the work has been an entire new concept with an operational prototype.As a base the competitor analysis was used where today's applications was studied in order to identify positive and negative aspects of these. This led to a number off ?concept families? where different variants off the same ideas were collected and evaluated.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

I have studied how network in a broad sense can affect decision-making. The primary purpose is to see if the political initiative somewhere disappears when it comes to understand the relations between power, actors and politics. The study discuss in a theoretical area that concerns the reliability in neoinstitutionalism to use as an analytical instrument. Some criticism is given to the theoretical standpoint in the sense that there is no power perspective included in the theory. I include a discussion about a concept of power, which I include to the theory.

Human Computer Interaction (HCI) is a broad discipline that studies different concerns regarding interactive systems? development. One of the major interest points within the discipline is the reasoning behind building specific functionality into computers and the long-term effects that usage of systems will have on humans.Within Human Computer Interaction there are theories and frameworks how to involve a user in the process of developing new systems. In this paper focus is applied to the development process within developing applications for Enterprice Digital Assistants (EDA) and to what extent the end-users are involved in the process. Fazer Bageri AB has been choosen to represent a business corporation that uses handheld computers in their everyday tasks.The method used to gather information for this study has been by performing interviews and observations with key stakeholders at Fazer Bageri AB and MobiOne AB.