Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The Multispectral Canopy Reflectance Model (MCRM) by Kuusk (1995) has beenused to simulate the reflectance of a sugarbeet canopy. The simulated reflectancevalues show high absorptance in the VIS area, compared to field measurements, andhigh reflectance values in the NIR area. The errors may be due to overestimation ofclorophyll content in the sugarbeet leaves and scattered light during fieldmeasurements. The estimation of the clorophyll content where carried out using thePROSPECT-model by Jacquemoud & Baret (1990).During the vegetation period, the state of the canopy moves towards a closed canopy,with sparse vegetation in spring. The MCRM-model was used to perform a ?spring?simulation, which was compared to the original simulation.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

The Arctic region appears as a pristine remote environment, yet there is increasing evidence that it is greatly impacted by pollution such as lead (Pb) and mercury (Hg). In this environment deposition of Hg has increased threefold since the last industrial revolution. In this study five cryosolic soil profiles within non-sorted circles (NSC) in the Abisko region, northwest of Sweden, has been analyzed to improve our understanding regarding how pollutants are distributed within such type of soil. The soil samples have been analyzed with the use of X-ray fluorescence analysis (XRF), for the measurements of the total concentrations of e.g. lead (Pb) and zirconium (Zr).

Under de senaste åren har e-underhåll väckt ökat intresse. Det är en underhållshantering där exempelvis ett fordon hanteras och övervakas över internet. Inom detta område finns det olika tekniker. En sådan teknik som vuxit fram under de senaste åren är ?remote diagnostic system? eller fjärrdiagnostiska system.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

Studies in the recent years have showed that the preschool playground is important for both the physical and emotional development of children. The Botkyrka local government has decided to improve their preschool playgrounds in order to take advantage of these studies. The administration of childcare and education in Botkyrka is arranging a network between the different preschools where they work together to improve their outdoor environments. The network is arranging workshops and seminars where people from the different preschools can come and gain inspiration for improvements of their own preschools. The administration of properties has created a document where they describe the changes that are supposed to be made to the different outdoor environments. Through the administration of properties and the person who is responsible for the outdoor environments I was introduced to their work with the preschool playgrounds.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

Barnamordsplakatet (a Infanticide Proclamation) of 1778 was a circular allowing unmarried mothers to give birth at an undisclosed location without giving up the name of the father. The proclamation was supposed to ease the situation for the unwed mother in Sweden.The aim was to investigate whether women in Assembly of Hällefors, far from government and close to remote forest Finnskogen, was affected by the Infanticide Proclamation, between 1771 and 1830.Case studies has been done on people who had illegitimate children, if they were convicted, what the crime was and what the punishment was. The investigation is made at a local level and compared against national analyzes on the same theme.A lot of illegitimate children were born in Grythyttan nearby and slightly less in Hällefors, compared to other places of Sweden. Mothers and fathers were convicted in the district court for crimes, including, sexual intercourse between unmarried persons. More women than men were convicted.

Telefonrådgivning via en sjuksköterska har funnits ända sedan 1930-talet men det är först de senaste åren som denna kompetens har erkänts som en egen specialitet. Inom vården sker allt fler möten mellan vårdgivare och vårdsökande via telefonen vilket leder till att allt högre krav ställs på sjuksköterskans yrkeskunnighet. Studiens syfte var att beskriva vad sjuksköterskor upplever vid telefonrådgivning till personer med psykiska problem. Metoden som använts i denna litteraturstudie var kvalitativ innehållsanalys med manifest och latent ansats. Resultatet baseras på 10 vetenskapliga artiklar där fyra kategorier framkom: trygghet, utsatthet, ett känsligt öra samt meningsfullhet.

Målen med denna undersökning har varit att studera vilka tekniker som idag finns för att möjliggöra mobil styrning av hemmet och därigenom underlätta elanvändarens roll i en uppgradering av det befintliga elnätet, vilken/vilka tekniker som bör få störst betydelse för framtidens smarta hem, samt hur en implementering av en mobil applikation för fjärrstyrning av hemmet skulle kunna tas fram. Undersökningen har i första hand genomförts genom en omfattande förstudie och informationsinhämtning, genom jämförelser av för- och nackdelar mellan olika nätverkstekniker, samt genom utredande av lämplig utvecklingsmiljö baserat på tillgång till öppet utvecklar API, produkttillgänglighet och support, samt initialkostnad för utvecklingsverktyg och system för testning. Undersökningen har visat att det idag inte finns någon klar vinnare bland nätverksteknikerna på området, även om Zigbee, Z-Wave och Wi-Fi är de starkaste kandidaterna till att vinna stora marknadsandelar. Det är således inte uppenbart att någon teknik kommer att få mycket större utbredning än de övriga då teknikerna istället kan komma att komplettera varandra då de är starka på olika områden. Undersökningen har också visat att som utvecklingsmiljö är det svenska företaget Telldus produktlösning (Tellstick) en relativt billig och enkel produkt att använda för att komma igång med styrning av hemmet, samt att de tillhandahåller två öppna APIer och uppmuntrar tredjepartsutveckling av applikationer för deras system..

A child with functional disorder getting close to starting school has different types of schooling to choose between. Parents and the school of the matter have to agree in consultation. I use the conceptions included and segregated schooling to show different ways attend school. By included education I mean that all students with as well as without functional disorder in a group shall be completely comprised in the situation and not be separated from the group by individual exercises (Fors 2004). A segregated schooling is often pursued in special school where all the students have functional disorder and the education usually takes place in separate buildings (Emanuelsson 2001).I have completed a qualitative case study of a boy who is 14 years old and has the functional disorder Down?s syndrome and has been placed at a special school his entire schooling.