The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

This is a final thesis done at BT, considering one of their forklift truck models called Reflex. The first part of this report is about a preliminary investigation investigating what kind of diagnostic systems BTwants to use, and also which demands there are to meet all expectations on such system. Secondly a diagnostic system, which will show if the drive wheel is worn out, will be presented. In the preliminary investigation, two kinds of diagnostic systems were mentioned. These were Model based diagnosis and Predictive analysis.

The underlying purpose of this study is to investigate how the libraries in Sweden organize and administrate the service of providing literature in other languages than Swedish. The study focuses on the central guiding principles that regulate the provision of multilingual literature and how these guidelines are implemented in to practice at the libraries. As the guidelines are closely connected to the official discourse in Sweden concerning policies targeted towards immigrants, the guidelines will be examined from a perspective of integration politics. To assemble data a survey has been conducted looking into factors such as how the libraries perceive the guidelines, how the libraries do business intelligence and user inquires to reach out to the users of the multilingual media, forms for statistics and method of working. The results points out that the libraries in their work with multilingual media are confronted with three tensions; the first tension is that between the libraries aim to promote equality and freedom for the individual and at the same time to fulfil certain collective interests and goals.

This is a study about the relation between the Swedish school and the political system of Sweden. I wanted to see if the relation had changed since the election of 2010 as it was in that election the Sweden Democrats got over five percent of the votes and took seat in the Swedish parliament. The thing that is unique about this election is that it was really the first time a right-wing party had been elected into the Swedish parliament. Many experts argue that this is the first xenophobic party that has been elected into the Swedish parliament. This led to a problem for schools and their principals and a difficult question to answer because xenophobia is contrary to the school?s core values and the school?s democratic mission.Should the school still be open for political parties? How do schools manage to distinguish between political information and political propaganda? If parties still are welcome into the schools, which parties should be allowed? The equality ombudsman has said in a report that the schools have to comply with the principle of objectivity, which stipulates that the public sector has to be unbiased.I have chosen to make use of a qualitative method because I think the study then gets a deeper understanding of the topic.

This thesis aims to respond to the need of adjust GMO politics for meeting the demands of the late-modern society and the changed condition that follows from an accelerating complexity. The central objective for this study is to contribute with a narrative understanding of Sweden?s GMO politics with the purpose of examine an alternative possibility for formulating and assessing the politics of biotechnology. This is done by investigate Sweden?s politics of GMO through a narrative approach.

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

EW26 is a Bachelor thesis carried out by students, Jessica Blomberg, Sara Danielsson and Mikael Johansson, during the academic year 2010-2011 at the Innovation Engineering Program of Halmstad University. The project was conducted in close cooperation with Ergosafe AB.Ergosafe develops, manufactures and sells electric sliding windows. Due to the company?s current expansion phase they want to increase their product range. The company has identified a need for large windows that moves vertically.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

With the advance in computer and network technologies, multimedia systems and Internet applications are becoming more popular. As broadband network is prevailing, more clients are able to watch streaming videos or to play multimedia data over the Internet in real-time. Consequently, there is an increasing demand in the Internet for streaming video systems. As the run-time environment of such applications tends to be dynamic, it is imperative to handle transient overloads effectively. The goal of this work is to develop an algorithm that would provide a robust and controlled behavior of the video system so that important data is delivered on time to the video clients.

Principen överraskning är en av de äldsta principer som finns att använda i striden. Principen ses som grunden för striden och för vilka metoder som kan använda för att lyckas i striden. Men vad innebär överraskning egentligen och hur har den använts?Uppsatsen kommer att problematisera principen överraskning och anknyta till forskningen om överraskning till Pearl Harbor och sexdagarskriget, som har setts vara typiska överraskningsanfall. Såg anfallen likadana ut och vilka indikatorer utifrån litteraturen påvisar att det var en överraskning?Inledningsvis kommer överraskning beskrivas utifrån vald litteratur för att åskådliggöra innebörden.

The thesis has investigated how Sandvik Coromant could implement the SMED principle on one of their grinders groups and what improvements it would lead to. The aim of the thesis is to identify the current situation and investigate how their setup times would be affected by SMED. The work initiated with a literature analysis about the SMED principles and then proceeded with an analysis of the current situation where the activity was time mapped. The analysis consisted of time trials of the process that the thesis would include. The time studies revealed opportunities for structural improvements to create environment for a more structured process.

The purpose of this Master?s thesis is to study how well the online catalogue of The Music Library of Sweden works when ordinary users are searching for sheet music. The issues studied are: Why do the users fail to find the sheet music they are looking for? Do the users take advantage of the possibilities that the classification codes of the SAB system offer? If not, why?The source material of the study is 144 comments from a user questionnaire about the online catalogue and, in addition, the search log for one day (513 queries). The comments were sorted into seven groups depending on the type of information need, for example searches for certain instrumentation or genres and problems with spelling.

In this two years masters thesis in Library and Information Studies, the Russian Library-Bibliographical Classification (LBC/BBK) and the Chinese Library Classification (CLC) are analyzed with regard to their historical and ideological backgrounds and their respective evolutions. The structure of these classifications is compared with the Dewey Decimal Classification (DDC), as well as three chosen subjects (History, Politics and Religion). A qualitative comparative textual method is used.The study shows that these classification schemes, created at different times, different parts of the world, and different political systems, have different biases but give priority to the European before other foreign views. Otherwise, they often use a proximity principle. The CLC and the LBC were originally based on Marxist materialist principles but built in totally different ways.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.