Älvsbyhus som är Nordens största tillverkare av prefabricerande småhus i trä arbetar ständigt med att höja kvalitén på sina produkter med hjälp av sin ?Älvsbyhus standard?. Problemet har dock varit att hitta ett hållbart arbetssätt som hjälper till att hålla Älvsbyhus kvalitetspärm ajour utan föråldrande anvisningar. I denna rapport redovisas vad företaget har för mål med sin kvalitetspärm samt hur en tänkt rutin för kvalitetsuppföljning av kvalitetspärmen kan se ut och hjälpa Älvsbyhus att erhålla ett fungerande och levande kvalitetsarbete..

In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

Från och med 1 januari år 2005 tillämpar börsnoterade företag inom Europa International Financial Reporting Standards (IFRS) i sina koncernredovisningar. Detta nya regelverk, på svenska ofta kallat internationella redovisningsprinciper, består av fem standarder och innebär en del förändringar för företagen, jämfört med tidigare regler. I och med övergången till IFRS ska immateriella tillgångar, enligt standard nummer 3, särskiljas från goodwill och delas in och redovisas i separata poster i balansräkningen eller i noterna. Förut redovisades alla immateriella tillgångar som en del av goodwill. Med en immateriell tillgång menas en tillgång som har ett bestående värde för företaget, utan att vara synligt påvisbar.

Syftet med studien var att undersöka tonåringar och föräldrars uppfattning om vad en bra familj är. Genom kvalitativ metod med en induktiv utgångspunkt har tonåringar och föräldrars beskrivning av ämnet undersökts. 100 deltagare har skriftligt berättat vad en bra familj är för dem. 50 tonåringar har författat en uppsats, 10 av dessa var 18 år och 40 var 13 år. 50 föräldrar, med barn i motsvarande ålder har som en del i en enkät svarat på samma öppna fråga.

This is an essay concerning the density of the city. An increasing amount of today?s cities have a shortage of space available for the erection of new buildings and settlements, especially in areas close to the city-centre. New buildings and settlements are therefore often found in the outskirts of the city, resulting in long distances between work and living for many people. These long distances are a waste of limited resources and are inconsistent with the vision of the sustainable city.The challenge for the future is to insert new buildings and settlements in the existing city-structure and in this way reduce the distances between different city-functions.The density of the city can be increased in two different ways; by inserting new buildings between existing ones or by extension existing buildings, for example by an additional floor.

This thesis concerns the mesolithic relation towards animals and hunting habits among people in Skateholm, Tågerup and Vedbæk - Bøgebakken. The aim is to look at the societies from a cultural point of view and demonstrate that the people living there identified themselves with animals and adapted their lives, their hunting and their burial customs according to rituals and believes concerning animals in their surroundings. The result is convincing and clearly shows that animals where treated differently in manors which can only be explained with specific cultural relations towards different kinds of animals..

AbstractThe use of standard agreements can hardly be overestimated in the society of today. The amount of standard agreements should barely decrease. One of the standard agreement?s main purposes, to make the concluding of the contract more effective, strongly agrees with the companies will to accomplish fast concluding of agreements using as small resources as possible A dispute that can arise in these contexts is that dissimilar standard agreements collide. Between nations this is called Battle of Forms.

This is a qualitative study made to find out individuals experience of life in the residential Kronoparken in Karlstad. The study is a part of a municipality supported project aiming to find points of improvement and work for the area's development. This study is a first step to hear in what way the residents themselves describe their neighborhood and their lives. A total of thirteen people participated in focus groups with semi-structured interviews as data collection and the study was based on an availability sample which in this case meant that citizens of the residential Kronoparken were asked to participate. Data were analyzed through thematic analysis and in the analysis three themes appeared that summed up what the participants talk about and emphasized most: a divided area, anticipation and valuation as well as a comfortable and healthy every day living.

This essay is about the meeting of the pedagogic mission and the reality of the conditions in preschools. It is about the frustrations that I, as a pedagogue, experience when I cannot fulfill this mission. An example of this is working when understaffed.My purpose is the acknowledgment of two main areas of the curriculum: caring and learning. This essay demonstrates the diversity of the occupation and it ?s constant need of positioning.

Piles of deadwood are often retained in forests after management to support the biodiversity ofsaproxylic organisms which depend on deadwood to survive. Any knowledge about the crucial role ofpiles as suitable habitat of saproxylic organisms compared to single distributed deadwood objects thatare around the piles would help conservation actors to motivate more forest owners to supportsaproxylic organisms during their management. Therefore to give facts to this the saproxylic fauna ofdifferent pile positions (up and low) was studied and compared to distributed deadwood samplesaround each pile. Our study was focused on saproxylic beetles. Some other parameters such asdiameter, deadwood volume, pile volume and decay stage were assessed to define any effect.

The purpose of the present thesis is to investigate the interaction between the branches in the different villages and its users and the importance of the branches for democracy. To illustrate these points, I have focused on Högsby municipality, a local council in Kalmar county. Högsby municipality is of particular interest in this connection, since all seven of the branches have been closed recently; only the main library remains. Moreover, three of the closed branches were, in 2005, taken over by citizen organizations local to the part of Högsby municipality where the libraries were located. The specific issues that were addressed were:- What needs were satisfied by the local libraries in Högsby council and is it possible to satisfy these needs in other ways and then, how?- Does the absence of a local library affect democracy?Interviews were performed.