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.

The purpose of this study is using McDonald?s in China and Sweden as a case to find out how fast food restaurant retailers combine adaptation and standardization with symbolic attributes of store atmospherics under different cultural background, and find out possible reasons. The study used McDonald?s in a case format to study in-store atmospheres. Further, the research has an investigating and explanatory qualitative approach, collecting the empirical data through observation with photos.

The mission from IKEA of Sweden was to make a further development of their existing trolley in the FRAKTA -serial. IKEA wants that the new product would make the opportunities better for people who don't have cars to carry their goods home easily on the bus, train or walk after their purchase.The report includes a suggestion for a new product that will fit into the existing FRAKTA -serial. The new development product will continue the same standard as the other products in the serial and it will also make it possible for customers to carry their goods home by public transportations..

In this study it was investigated if the adoption of a new routine for quality control could improve the precision of the dimension measurement obtained by harvesters. Data was collected from three different harvesters. First, a reference data set was collected before the new procedures had been incorporated, and then when the new methodology was implemented another data set was collected by the harvester operators, allowing the two data set to be compered. The results indicated that following the implementation of the new procedures, the reliability and the precision of the measurements has increased. All harvesters included in the study had improved regarding most of the controlled factors such as standard deviation, systematic difference and hit rate within ± 2 cm for length and ± 4 mm for diameter..

Urban trees have very little in common with trees on natural sites, such as forests or pastures. Trees in urban environments are often planted in packed soil and in small volumes. This can lead to decreased availability of water and oxygen, as well as deteriorated ability for the soil to store nutritional elements. Also above ground the tree usually have limited space in cities. Regulations on free height over roads and cycle tracks demands high stems at an early stage of their development.

Försök sätta er in i att man får tillfälle att omvandla sitt sommarställe, där möjligheterna till nyttjande varit begränsade till sommarhalvåret, till ett fritidshus med boendemöjlighet året runt. Tänk att man får byta trånga, ogenomtänkta och halvfärdiga utrymmen till stora luftiga ytor med modern standard, hög komfort och smarta förvaringslösningar. Tänk er att ytorna mer än fördubblas och att du faktiskt kommer att kunna förvara en del saker i det nya huset som du tidigare behövt släpa fram och tillbaka mellan fast bostad och sommarhus.Det är vad sju familjer fått möjlighet till och som kommer att vara en del av det här arbetet..

Understensho?jden is Stockholm's largest eco-village which was built in the early 1990s with the vision of enabling ecological living for people. However the ecovillage is no longer considered as environmentally friendly because of its relatively high energy consumption, and non-updated energy system. The purpose of this study is therefore to investigate how Understensho?jden should reduce their energy consumption and upgrade its energy system by using Blower-Door, IR-camera and Design Builder.

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.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

It is hard to find streaming waters where humans haven?t affected the fish populations or the running water it self. In many streams the fish populations are over harvested and this results in a lack of older and larger fish. This is also the situation for many populations of Grayling (Thymallus spp.). To be able to develop management plans and to perform actions that improve the situation for the grayling, it is therefore crucial to know what natural, by humans unaffected populations look like.

Banverket är den myndighet som har ansvaret för järnvägstransportsystemet i Sverige och är enproducent av järnvägsinformation. En stor del av infrastrukturinformationen lagras i baninformationssystemetBIS och Banverket är förpliktad att tillhandahålla den. I nuläget är informationenåtkomlig på ett lätt sätt främst internt. Dessutom ställer dagens samhälle krav på att informationenska levereras enligt standard. Standardiseringsorgan har tagit fram standarder för geografiskinformation som svar på behovet att återanvända och samutnyttja geografiska data.Vårt examensarbete är genomfört på Banverket Verksamhetsstöds IT-avdelning och var inriktatpå att kartlägga standarder för geografisk information och utveckla en webbtjänst för BIS för attöka tillgängligheten till informationen.Rapportens kunskapsbidrag är en analys av standarder för geografisk information som är relevantaför järnvägsnätet.

This thesis has treated a three-axis robot which task is to serve a larger test machine tomove the modules to be tested, from the storage to the test site. The robot is composed ofthree linear actuators; two standard components of ball screw type and a custom-builtactuator of trapezoidal type. The work has mainly focused on the custom-built device to seeif it could be replaced with a standard component. Part of the work has been to look into thepicking tool and to see if there are any possibilities to improve its function.The report presents two different proposals which I decided to call Robot 1 and Robot 2 andthey aim to address the problems arising in the purpose-built linear unit and the X-axislinearity problems. Robot 1 focuses on eliminating the problems that arise around therobot's X-axis, with such simple means as possible and without making excessive materialchanges.

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

Grönområden är viktiga inslag i städer, de tillför många positiva bidrag till människors liv. Många studier visar på grönområdens positiva effekt på folkhälsan genom bl.a. minskning av stress och ökning av fysisk aktivitet. Närheten till dessa områden är mycket viktiga, studier visar att avståndet till ett grönt område bör vara max 300 meter från människors bostäder för att de ska användas mycket.Stockholm är en relativt grön stad, här finns många parker och andra naturområden som bidrar till att ge staden dess karaktär. Grönområdena i staden är också mycket populära, över 90 % av invånarna besöker ett grönområde minst en gång om året och 45 % är där varje vecka.

This essay examines the Alberte triology, by the Norwegian writer Cora Sandel, from a gender/feminist perspective. Taking Yvonne Hirdman's theory about the gender system as a starting point I will show how the living conditions and the different roles of men and women are represented in the novel and how they are changing during the centuries before and after the First World War.I am particularly interested in Alberte, the main character, what attitude she takes to her position in the gender system and in what way she differs from the traditional female model. Is she a New Woman, a different ?species?, who doesn't fit into the rigid gender system? Does the New Woman have a male counterpart, and is he to be found in the novel? Does the novel give a positive vision of a future where men and women can meet as equals?.