The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

This master thesis was conducted during the spring of 2014 at Atlas Copco Rock Drills AB in Örebro. The purpose of the thesis was to develop a simulation model of the rotation system for a hydraulic rock drill. In the future, the model will be used to investigate the phenomena called ?jerky rotation?. In order to validate the simulation model a test bench was designed and tests were made.

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The aim of this study is to examine how the adult students in the Adult Education Initiative called Kunskapslyftet, experience their use of the Main Public Library in Linköping and how the librarians experience the change in their working situation after Adult Education Initiative has started in July 1997. Methods used in the survey are interviews with librarians and students in the Adult Education Initiative. I have also distributed questionnaires to some of the adult students and studied literature that describe students use of libraries. The result shows that the students generally are satisfied with the service they get from the librarians at the Main Public Library. It also shows that what the students mostly asked for, are help to search information about a subject and to find literature in the library.

Based on laboratory studies with lysimeters, the concentrations of dissolved reactive phosphorus(DRP) and particulate phosphorus, which is the main part of other P (OVRP), has been studied inpercolating water. The experiment was conducted through irrigation of small soil columnscontaining clay topsoil from an experimental field in Västergötland. Three rain simulations wereconsecutively performed. DRP concentrations in the percolating water ranged between 0.2 - 0.3mg·Lclearly related to the phosphorus concentration in the soil, measured in a soil extract ofammonium lactate (P-AL). Concentrations of OVRP were relatively low and ranged between0.12 and 0.16 mg·Lwas not proven and the experiment may reflect how a relatively slow percolation of water mayrelease DRP.

The reconstruction of a central area in Stockholm named Slussen (The sluice) has frequently been portrayed and debated in media over the last few years, escalating around December 2011 when the major decision regarding Slussen was to be made by the city council. The area serves as a traffic node connecting the areas of Södermalm and Gamla Stan (Old town) together. The last major change of Slussen was completed in 1935, best described as a modernistic traffic and architectural piece of work. It is indisputably an area of importance for the city of Stockholm, its citizens and visitors. How has media reported the development of the New Slussen project?The analysis, and the conclusions drawn from it, will be based upon and performed with a quantitative content analysis and critical discourse analysis.

Background Calprotectin is a protein expressed in the cytoplasm inside the neutrophile granulocytes. During inflammatory bowel disease (IBD), the neutrophile granulocytes are involved in a complex interaction at the inflammatory area where they die and release their content into the intestinal lumen. Therefore, calprotectin in stool is a suitable marker for diagnosis and measurement of the disease-activity in patients with IBD. The most commonly used method to detect calprotectin in stool is ELISA, but the process of manual preparation of stool samples is time-consuming.Aim The objective of the study was to evaluate an extraction method that could replace manual preparation of fecal samples and to compare different methods for measuring Calprotectin in stool using two ELISA-methods from two manufacturers and one rapidtest.Methods For extraction of calprotectin from stool samples we used sample collector tubes from Epitope Diagnostics and fecal preparation kits from Roche. Two different ELISA-kits for measuring calprotectin concentration in stool were compared.

In the autumn of 2012 the fictional character ?Lilla Hjärtat? created by the Swedish authorand illustrator Stina Wirsén, became a much-discussed topic in Swedish media. Thisfollowing the premiere of the children?s film ?Liten Skär och alla små brokiga?.Stina Wirsén is an established and well-acclaimed name in children?s literature. ?LillaHjärtat?, a jet-black doll, had become one of many popular characters in her books.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

AbstractThis paper is about children and stress. Stress among children is a serious problem and to be aware of that as a preschool teacher is very important. I?ve focused on the youngest childrenin preschool. I?ve searched for information in litterateur and articles.

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.

Lyxmarknaden i världen har ökat, detta trotts den ekonomiska oron. Vårt intressefångades då vi observerat varumärken i Sverige vilka har en prestige känsla men vioch massan ändock har råd att köpa produkterna. Silverstein och Fiske (2003)definierar fenomenet som Masstige. Masstige är en sammansättning av orden prestigeoch massa, alltså prestige som massan kan ha råd med. Syftet med undersökningen äratt undersöka om masstigevarumärken i Sverige använder sig av klassiskamarknadsföringsstrategier som finns för lyxigavarumärken.

Information technology (IT) penetrates more and more areas in the community. The Commission for Information Technology is of the opinion that the use ought to be widespread but states that this is not yet a reality. Differences exist between groups, e.g. between women and men. The purpose of this Master's thesis is to examine how female university students enrolled in two different programmes experience and use IT and to compare this with society's picture of the relationship between IT and women.

This thesis has the overall objective to develop the optimum sealing system between the retarder and transmission. Today, there is a pressure-relief and two radial seals separation between the retarder and transmission. It has been found that carbon residue formation may occur between retarder axle and seal lips with, in some cases, leakage as a result.We have in this thesis tried to explain the phenomenon of carbon residue, how it is formed and why it can be seen just on the seals? A rig test was conducted where we show how friction, speed, transmission temperature and mitigation phases of the retarder affects temperatures in the sealing environment. Factors affecting the coke structure are reported, together with proposals for measures that provide a mitigating seal environment.