This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

The purpose of this Master thesis is to investigate issues concerning the role of the public librarian and their work with adult learners. This is done by examining Studiebibliotek Halland, a project initiated and financed by Kulturrådet, with the aim of improving for adult learners to use the public libraries in Halland. The major questions raised in this study are: How do the librarians interviewed experience their role as public librarian since the number of adult learners at the public library has increased? In what way do the librarians think they have to change their work in order to meet the demands of the adult learners? How do they feel about the change? Do they think their work will change more as a result of the project? Data was collected through interviews and the study is a qualitative study. The main results are that the librarians have a very positive attitude towards adult learners using the public library.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Frågeställningar:På vilket sätt påverkas personalens arbetsmotivation av personalkostnadsbesparingar?Vilken betydelse har arbetsmotivationen vid personalkostnadsbesparingar för det finansiella resultatet på kort och lång sikt?.

This is a case study which investigated the perceived consequences of the organizational change that was implemented in January 2013 at Karlstad University. The study aimed to explore the experiences of the employees concerning the changes in organizational structure and internal communication. This was done through a set of eight individual standardized qualitative interviews with members from different departments. A lot of effort and thought was given to the ethical implications and to create a comfortable and open climate during the actual interviews to ensure that the respondents felt free to speak openly and honestly about their personal opinions and experiences.It is evident that the overall vision was ambitious; aiming to create a more effective organization through cutting off excessive administrative personnel and streamlining decision paths. However according to the opinions of the respondents it was clear that the result was far from the desired goal.

This thesis tries to explore how different strategies of internal communication are used in actual situations within an organization. Specifically, the purpose is to investigate how the internal communication within the Swedish University of Agricultural Sciences (SLU) has been carried out during their work to change their organizational structure, and, how this can be understood in terms of existing theories for strategic communication. The research questions explored are:What are the chosen strategies used to communicate the changes internally?How can these strategies be understood in terms of existing theories?What are the views of the employees on the communication and what are the relations between their views, the chosen strategies and existing theories?The theoretical ground work chosen is mainly the work by Cornelissen (2008), Dalfelt (2005), Johansson (2011) and Larsson (2008). The method chosen for the empirical part of the study is semi-structured qualitative interviews.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

The study evaluated the Mutant Prevention Concentration (MPC) of Pradofloxacin on three Escherichia coli (E.coli) strains, 2 wildtypes and one first-step gyrA resistant mutant. We also measured the value of AUC (Under the Concentration)/MPC that prevents growth of resistant mutants. It is of importance to reach a concentration above MPC that prevent E.coli from developing resistance against the antibiotic.We used an in vitro kinetic model where we added bacteria? and antibiotic. The culture flask was attached to a pump with an adjustable pump-speed.

Kommer snart ;).

What is it that drives a person with criminal behavior to change their lifestyle? What are the obstacles to a lifestyle change? These issues have been guiding us during this study. In the introduction, we describe the previous research that has been done among crime in men. The themes that will follow us through the course of the study are as follows; cause of crime, Self-efficacy, social network and lifestyle change. The aim of the study was to investigate the factors that a former prison convicted individual believes has been significant, as they break their criminal behavior associated with a lifestyle change.