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..

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

AbstractThe aim with the study was to describe and to compare nurse students' views about importantcaring behaviors in order to give good caring. An empirical comparative study wasimplemented on a college in the middle of Sweden. Nurse students in the beginning and at theend of their education sorted and prioritized 50 caring behaviors (CARE-Q). The result showedthat the students' description of important caring behaviors has many similarities. However, theresult also showed that there were significant differences between the student-groups where thestudents at the beginning of their education rated several caring behavior as significant moreimportant than the students in the end of their education.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen.

In contemporary public debate there is currently a great deal of focus attached to environmental problems and social responsibility. This trend is noticeable within the clothing industry, where it has become increasingly popular for new brands to market themselves with an environmental and ethical profile. An anthropological approach has been used to investigate how individuals understand ethical dimensions of clothing, and relates to the consumers? ideals that are pronounced by clothing companies with an environmental and ethical profile. Interviews have been conducted with young men, a group often absent in accounts of ethical consumption.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

Early extubation of cardiac surgery patients has become increasingly important. The assessment of the patient before an early extubation is crucial and the intensive care nurses (ICU nurses) in this estimation is there for very important.The aim of this study was to examine critical care nurses' knowledge of early extubation, and what view ICU nurse has about factors that affect the time to extubation of cardiac surgery patients.A quantitative approach with descriptive and comparative design was used. Selection was all ICU nurses at a thoracic intensive care unit who were clinically active in patient care.The study showed that ICU nurses had good knowledge of why an early extubation was essential. However, the knowledge about the unit?s extubation criteria was low.

Lupus is the result of an investigative project in illustration. In my degree-work I have investigated the different guises of the wolf, which I have thenillustrated visually combined with some portions of text. The result, presentedin the form of a book of 36 pages, is narrated in a poetic and free style with meas a personal author. The images of the book tell the story of both the wolf of fleshand blood, as well as the wolf as a symbol. My work is produced with the hope thatby talking about the wolf in a way other than the standard, new ways of regarding apresently endangered but valuable animal, can arise..

The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking. Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

This essay is focused on the marketing phenomenon buzz marketing. Buzz marketing is all about making the consumers to talk about your product. In the world we are living in with all the marketing messages, companies tries to find new ways to reach the consumers with their marketing message. The essay consists of 6 interviews with a low level of structure and standardisation. The material from these interviews has been analyzed with the help from the theories of buzz marketing, word of mouth, marketing communication, consumer behaviour, relationship marketing, one-to-one marketing and marketing ethics.

Abstract This essay is about girls that have chosen a gender atypical education on a gymnasia level. Since we are living in a society that is still today gender segregated in both working life as well as educational area, we find it interesting that it still exist an paradox which leads us to the question ?why? those girls and boys, woman and man choose so differently. We are not aiming towards study how many girls that have chosen a gender atypical education but rather how these girls that are on the construction program in one of Stockholm?s gymnasium have deliberated and what it is that has influenced them.