The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution.

AbstractManagement is a field that started getting attention in the beginning of the 20th century by Frederick Taylor. His publication is called the Principles of Scientific Management and is based on the principles of using scientific methods to find the best way of conducting each operation within a production facility. Many of Taylor?s principles may appear obsolete today but the matter of an effective material flow is still highly current. Efficiency is the relationship between the input into an operation and its result.

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.

Writing has been the most important tool in knowledge organization KO. In our modern society we can use our speech as a technical tool to seek information. Can we apply speech as a tool to organize information? The aim of this masters thesis is to problemize speech aspects in the field of knowledge organization KO. The investigation has two main parts and I use a hermeneutic approach.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.

This paper accounts for the work with a website for a company whose real name will not be disclosed in the text of this paper. Instead, they have been assigned the fictitious name Larmbolaget, which can be translated as ?The Alarm Company?.During our work with Larmbolaget?s website, we consulted a selection of accessibility guidelines from the Web Content Accessibility Guidelines (WCAG) 2.0, developed by a working group within the World Wide Web Consortium, as well as a number of design principles and heuristics outlined in this paper. We also conducted several usability tests on users from our intended target group. All the measures taken were an effort to ensure that Larmbolaget?s website be as accessible and usable as possible.Our conclusion is that the resulting website does comply with the accessibility guidelines and design principles described in this paper, and thus we consider it to be accessible and usable to a wide range of users, including those with disabilities..

During my studies to become a guitar builder at Carl Malmsten CTD, I have found an interest in the construction of the classical guitar. I am fascinated by the simplicity of its construction. A simplicity that becomes more complex when you start to study it in detail.In my final thesis I will not try to explain this complexity. The subject is to investigate two different principles regarding its construction. I would like to find out if the sayings concerning one of the principles will yield a guitar with greater ability to produce volume and projection.At a close distance the difference between the guitar?s volumes is not to speak of, but a significant difference can be seen regarding one of the guitars ability to project its sound.

The aim of this thesis is to describe and compare the cataloguing rules for sound recordings: the rules used by a specialised archive and common libraries respectively. We will put the rules in relation to purposes (the objectives of a bibliographic system) and principles (directives that guide the construction of a bibliographic language). The first question to be answered is in which way the set of rules used by a specialised archive differ from the one used by common libraries. The second question examines if and how the differences can be derived from purposes and principles. The sets of rules studied are KRS (chapter 6) and the Swedish version of the IASA Cataloguing Rules (1999), worked out by the National Archive of Sound and Moving Images (SLBA).

Effects of climate change, urbanization and global homogenization are resulted in the degradation of land and losses of natural habitats. Ecological design integrates nature into urban environment by respecting natural ecological principles and processes and creating resilient urban biotopes which also can be used by local urban communities. The aim of the thesis is to answer the research questions: How ecological design principles can be applied for re-design of Toledo Riverfront (with requirements of the design competition)? and What is the ecological design in landscape architecture? I participated in the USA design competition with the aim to create a vision and redesign of Toledo Riverfront in Ohio State, USA. The site is located in the south point of Lake Erie. As a result of a long industrial activity, riverfront of Toledo had been transformed into inaccessible and abandoned brownfields. In my proposal I applied ecological design principles on three scales: the city of Toledo by reinforcing of ecological connection and creating green corridors along the river; the intermediate scale by suggesting public parks along the river front and on the fine level by proposing detailed design including remediation of the site and use of dredged material.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

The ski resort is a business unlike any other. While providing the customer with a service, it produces the service in a manner that in many respects resemble the traditional producing company. Therefore, since the challenges facing the ski resort are a mixture of what can be found in these different environments, this study aims to investigate the applicability of Lean principles in this context. With a qualitative approach based on direct observation, combined with survey data from 2819 respondents, we evaluate the expected effects on customer value of ten commonly defined Lean principles. The study finds that although Lean theory can help disseminate customers throughout the resort and provide greater transparency, the nature of the operations calls for caution.

The Battle of Breitenfeld took place in 1631, during the 30-year war. It was the biggest battle the Swedish army has participated in. The essay analyses the battle from a Swedish-Saxon perspective, using the basic skills, ground tactical principles and management philosophy of decentralized command.The essay is based on a case study stemming from a qualitative text analysis, and is as such divided into three parts. The first part of the essay describes my theory, and explains what the different terms stand for. The second part narrates the battle and the participating armies.