With help from Hälsoteknikcentrum the need for storage of medical items in the home care section has come to our attention by an investigation that Hälsoteknikcentrum did. Facilea and the nursing stuff at Eketånga home care have developed a product specified to improve the work situation for both the nursing staffs and the patients.The trolley is equipped with a special module to make the trolley more adjustable for the recipients and the nursing staffs needs and desires. The product also collect all the care items in one place. Which gives the care patient and its relatives a possibility to gather all the medical items in one place and don?t have to put these in bookshelves etcetera.After surveys, interviews and home visits a prototype was built.

In 1996 a hunting test for British gun dogs was started in Sweden, based on a similar one al-ready in place in Norway. The aim of the new test was to describe the hunting ability of the dog and to use the results as a basis for selection. However, up to now, no genetic study of these data has been done. Therefore the aim of this study was to estimate genetic parameters for the traits measured in the hunting test and to investigate whether the traits can summarized into fewer overall measures. Data from trails of British gundogs between 1996 and 2005 in Sweden were used to estimate genetic parameters and environmental effects in hunting performance. British gundogs consist of five different breeds: Pointer, English setter (ES), Gordon setter (GS), Irish red setter (Irl S) and Irish red and white setter.

Infection with Parascaris equorum is common among young horses in Sweden as well as in the rest of the world. The parasite has a direct lifecycle and reproduces in the small intestine. The eggs are passed out with faeces and become infective after approximately two weeks. The horses get infected when they ingest eggs that are dispersed in the environment. The symptoms seen in horses usually include retarded growth and loss of weight.

This essay is about the Swedish folk and troubadour singer Fred Åkerström and particularly his interpretations of the Swedish national poet Carl Michael Bellman. With Åkerström being a socialist, he converted his beliefs into what he believed Bellman should stand for and not stand for, politically and historically and the picture he did not take kindly to is called "The bourgeoisie". And in his interpretations of Bellman Åkerström used his deep bass voice and singing with maximum potential that earned him the nickname "Carl Michael Decibelman" along with a trio he created called Trio CMB. But along with alcoholism and financial problems Åkerström died at an age of 48 years old and had probably much more to give the Swedish musical society..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Counter-Strike has established itself as one of the most popular computer gaming phenomenon the last decade with a major online community and loyal fan base. Within the world of e-sports it has also become one of the most lucrative games to compete in. In order to keep up with the competition it has always been important to use the best hardware available for the task. This thesis is about these tools that gamers use to play - gaming gear - and how pro gamers train to increase their chances of winning. We investigate various factors that might be important in their choice of gaming gear when they play, and how they train to use these artifacts more efficiently to get maximum performance.

The objective with this project was to design a new lifting aid connected to toilet chair.A questionnaire distributed at three homes for aged people indicated that there was an interest in a mechatronic lifting device.Since existing products have limited tilting functionality, the new design was chosen to introduce lifting by motorised tilting of the sitting platform. The mechanical construction was analyzed based on a maximum load caused by a person with weight 160 kg. Two linear actuators were used to control the tilting/lifting of the sit ?place, making standing-up easer.Finally, 28 persons tested the new lifting device and gave their impressions. Many appreciated the safe, stable lifting speed.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

This thesis investigates techniques for stealth hydroacoustic communication using spread spectrum. The Swedish naval defense organisations have a vision that all their units should be able to communicate with each other, even between underwater vehicles. But the properties of water makes it a complex channel to use for wireless communications. Radiomagnetic waves have very limited range in water, therefore acoustic waves are used. In this report the basics of wireless communication systems are described including source coding, channel coding, modulation techniques as well as different techniques for spread spectrum.

Quality Control is a term often used within production and is referring to managing processes so they produce capable products. Within Quality Control, process capability index is a common measure to oversee processes. Safety Region Plots were introduced to do this graphically. In Albing & Vännman (2010) the concept of Safety Region Plots is expanded to incorporate an elliptical shape. The method of Elliptical Safety Region Plots assumes a normally distributed data.

Gravitational lenses are unlike ordinary optical lenses, a phenomenon corrupting our optical view of the cosmos. When we look out intospace we see celestial bodies lying with astronomical distance from Earth. There is no guarantee that what we see out there in space is actually there where we are observing it, and it may be that we see multiple images of the same star! Studies have shown that thenumber of distorted images of an n-mass (n > 1) plane lens can not exceed 5(n -1) for lighter lenses or 5n for more massive lens. This mathematical thesis covers gravitational lensing and their properties that distort light rays coming towards us from distant celestial bodies. In addition of gravitational lensing, its properties and the proof of the maximum number of distorted images, a bigger part of this work even cover two very interesting mathematical tools - the so-called Schwarz function and Bezout theorem..

Syftet med denna studie är att åskådliggöra och analysera de konsekvenser som IAS 41 medför. Vi avser att uppfylla studiens syfte genom att svara på följande forskningsfråga: Vilka fördelar och nackdelar uppkommer i svensk redovisning då IAS 41 implementeras? För att genomföra studien på ett vetenskapligt sätt har en induktiv/kvalitativ ansats använts. Det empiriska materialet baseras på intervjuer med respondenter från närinslivet, normsättare och revisorer. Den generella uppfattningen hos respondenterna är att det inte är förknippat med några större svårigheter att värdera de biologiska tillgångarna till verkligt värde.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Inom företagsvärlden befinner sig beslutsfattare i en tillvaro med ständiga förändringar. Det är svårt att fatta korrekta beslut och lätt att påverkas av irrelevant information. Förankring som innebär att man fastnar i ett initialvärde och sedan har svårt att flytta sig ifrån det kan vara ett problem vid ekonomiska bedömningar av företag. Syftet med detta experiment är att se om förankringseffekten kan förhindras genom information samt en stark förvarning om dess effekter. Deltagarna ombads bedöma ett fiktivt företags framtida utveckling.

A Swedish electronics company wants to make the cooling of one of their electronic components more efficient. They propose that a retrofit liquid cooler is the way to achieve this goal. The current air cooling has high energy cost due to the high amount of power needed to power fans and heat exchangers. Using high volumes of air for cooling also leads to noise pollution. The conversion from air to liquid cooling would possibly make the operation of the electronics more cost efficient and less noisy.The purpose of this project is to theoretically evaluate different concepts of drawing the heat generated by the electronic component in to a fluid, using numerical calculations in Matlab and FEM simulations in ANSYS.