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 master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.

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.

ABSTRACTIntroduction: An increasing number of patients in Sweden receive epidural anaesthesia (EDA) in connection to surgery. Caring for patients with acute pain is a responsibility that is strongly established within the profession of the nurse anaesthetist. If the care provided by the nurse anaesthetist for patients who receive epidural anaesthesia is to evolve then further insight and knowledge is required regarding the individual´s experience.Aim: To describe patients' experiences in receiving epidural anaesthesia based on an earlier perioperative start-up of the EDA.Method: Based on a qualitative approach, the aim is to conduct semi-structured interviews with patients who receive EDA in connection to abdominal or gynaecological surgery. Research subjects' statements in the context of the interviews will be transcribed and then analysed using qualitative content analysis. In order to evaluate the chosen method regarding data collection and analysis model an exploratory pilot study was conducted.

When a car owner want to lock or unlock his or her car today, it?s preferable done by using aremote control. The system is really comfortable when the car owner is using the remote.A problem arises if a thief gets the remote.The thief doesn?t have to know where the car is parked, an approximate estimation where thecar is parked is enough.For instance, it?s enough to know which car park the car is parked in. If the thief knows that,he/she can repeatedly activate the remote control while looking for a car indicating with lightsand sounds.Because of the fact that a car usually indicates that it has been unlocked by making a shortsound indication, there will be no problem finding the car.The purpose with this project is to make a prototype which makes it harder for a thief to findthe car.

In my essay I have examined how teachers look upon their role as leader in the classroom. I have interviewed six teachers, senior level ones and teachers from the upper secondary school, about how they look upon tasks that involve planning, control, motivation, groups, and individuals. Based on their answers, I have analyzed if there is anything that can be related to a common leader competence within their profession and, in that case, how it will appear.The result that I have found has been that it exists a common leadership style that teachers are more or less conscious of. The teachers decide on what level the classes or the pupils are andafter that decision they plan their education. The leadership in the classroom can be of different kinds depending on the situation.

This masters thesis investigates the relation between China and the Information Society as it is manifested in the UN conference the World Summit on the Information Society WSIS. The first phase of this two-phase conference took place in Geneva 10-12 December 2003, with two documents, Declaration of principles DP and Plan of action PA, as main results. The information policy is central to an authoritarian rule in its efforts to keep control over the national identity. The thesis investigates the impact that the information revolution and Internet might have on the Chinese national identity through the acceptance of DP and PA in various aspects. With the use of the information science theories by Manuel Castells and Frank Webster, the vision of WSIS was compared with the Chinese information policy.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

This bachelor thesis discus how store managers at Clas Ohlson motivate their co-workers at their everyday work.Motivation at work is essential, since engaging co-works makes the everyday routine work more effective. Otherwise that type of work can easily lead to unhappiness at the workplace which leads to less motivated workers, poor performance, even less motivated workers and this will start a negative circle.Other studies has shown that to in order to be pleased at a workplace and to keep qualified co-workers, the leaders needs to have knowledge in how they can use different techniques to increase staff motivation, but still motivation is not considered being an economic means of control. This has made me think about how leaders can motivate their workers at their everyday work.The questions at issue are:o How can leaders motivate co-workers in everyday work,o Which preferences the leaders consider control the individual motivation ando Which methods they can use to increase the motivation in the routine work.The purpose with this thesis is to study how leaders use their leadership to motivate workers to perform everyday work with more enthusiasm. To answer the question I have interviewed store managers at Clas Ohlson.In this thesis I have used a qualitative method, and I have compared relevant theories with the interviews I have done. Thus primary data has been gained through one-to-one interviews but also through mail interviews.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.

Entrepreneurship is said to be the missing link between knowledge and growth in the Swedish economy. New ventures run a high risk of failing and this holds true especially for technology ventures. Since company leaders have proven to exert an influence on organisations' survival possibilities, the selection of an appropriate CEO is important. The purpose of this study is to describe the importance of the CEO for ventures as well as to explain how knowledge and experience affect the opinion of who should be CEO. Using a qualitative case study research design including three life science companies, we show that there are three main factors crucial when selecting a CEO.

This bachelor thesis contains the findings of an investigation into the laying of wedge sawn wood flooring. The advantage of wedge sawn wood flooring is the usage of more material from each board reducing waste. The boards follow the natural profile of the tree where the root part of the board is wider, and the top part is narrower. The technique involves placing boards side by side with adjacent boards in opposite directions. The thick base of one board is neighbored by the narrow top of another, this creates a pattern of wedges in alternating directions, known as a ?root and top? system. Existing literature into this type of flooring is sparce.

The ability to detect protein-based biomarkers, which are linked to different diseases like colorectal cancer, is very important as a diagnostic tool. Usually complex biological samples like blood are studied which will contribute to different technical issues when performing an assay. The aim with the project is to optimize and develop the high throughput protein detection technique Proximity Extension Assay, PEA, into a 96-plex panel, in hopes of discovering an expression profile for colorectal cancer. PEA was developed by Olink Bioscience and allows specific proteins in a sample to be quantitatively transformed into nucleic acid sequences that are subsequently detected and quantified with real-time PCR. Two proximity probes containing oligonucleotide sequences bind pairwise to target protein and when brought in proximity, a DNA polymerase will extend a hybridization arm from one probe over to the second forming a double-stranded DNA sequence that can serve as a template in real-time PCR.