One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive Room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Denna rapport har skrivits i samband med ett examensarbete i integrerad produktutveckling. Rapporten genomfördes under den avslutande kursen på designingenjörsprogrammet vid högskolan i Skövde 2008 i samarbete med företaget Lundbergs Möbler AB i Tibro.Rapporten redogör för designprocessen där en lösning för att integrera företagets iläggsskivor tas fram för deras matbord. Rapporten skildrar projektets olika delar från förstudie till slutligt koncept.Projektets inledande förstudie påvisade framförallt hur konkurrenternas lösningsprinciper ser ut, hur hanteringen av dagens iläggsskiva ser ut och dess hanteringsproblem samt ergonomin kring hanteringen av iläggsskivan. Det som framkom i förstudien låg därefter som beslutsunderlag för den fortsatta produktutvecklingen. Dessa områden gav en klarhet i om projektet var genomförbart och vidare vilka fysiska begränsningar och möjligheter projektet hade inför det fortsatta produktutvecklingsarbetet.Med den nya kunskapen bakom sig inleddes idégenereringsfasen.

This two years master's thesis examines the experience of children who read to a dog. The theoretical framework is inspired by sociocultural theory developed by Roger Säljö and the concept carnival inspired by Mikhail Bakhtin. The sociocultural theory has been chosen because it emphasizes the role of practice, instruments and communication in learning and the concept carnival has been chosen to analyze the experience of reading to a dog.The method used is qualitative interview and observation. A total of eight interviews and two observations when children read to a dog have been collected. One interview is with a teacher and seven interviews are with the children (six children participated and one child was interviewed twice).

This study concerns mapping and analysing two different Supply Chains at Setra Group. Setra Group is Sweden?s biggest producer of solid wood and is primarily owned by Sveaskog, Mellanskog and LRF. The Company consist of twelve sawmills, five planning mills and an organisation for distribution of building material. This study maps one chain for Swedish Glulam standard beam and one chain for solid pine flooring on export to Japan. The glulam chain is based on spruce as raw material and includes all actors between sawmill and the Swedish building material retailers.

The town square is an important public space and is often described as the city´s living Room. By creating a lively city center a sense of security is developed among the citizens which makes them wanting to use the town square regardless the time of the day. One important meeting point in Gävle is the centrally located Stortorget, sited between Drottninggatan and Nygatan. The town square went through an extensive renovation followed by both positive and negative reactions among the City´s inhabitants.  The aim with the study was to investigate the main walking paths and meeting points as a planning support to Gävle Municipality in their work with a new city plan. By studying the pedestrian movement patterns at Stortorget, Nygatan and Drottninggatan, the main walking paths and meeting points during all hours of the day was obtained.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.

This paper constitiutes graduate work at the Swedish University of Agriculture Science, the Department of Urban and Rural Development, Ultuna. The main objective of this work has been, in part, using the municipality of Runby as an example, to test different inventory and analysis methods directed towards a sociotopic usage perspective. A secondary objective has been, based on knowledge obtained from current research results concerning the usage of green areas, to transfer the analysis results to a proposal for a free space planning over Runby. People living in the countryside often have good access to nature as well as access to a garden of their own. In the city, however, there are considerably less people that have access to a private outdoor spaces so the parks become a type of public living Room for all the inhabitants. Through the lack of private green spaces and through the anonymity of the city, an inviting atmosphere is created towards spending time in the park.

Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

The basic principle of the integrated school according to the Salamanca Declaration is that all children, whenever possible, should be taught together, regardless of any difficulties or diversity. It has been shown that students with neuropsychiatric disorders are having much more difficulties to achieve the targets than the average student. Pupils with neuropsychiatric syndrome will always be present in school and we who are working in the business must be better at learning to adapt to them so that they too can achieve proficiency in school.Mathematics is perhaps the topic that Swedish students generally have most problems with,and it will not obviously be easier if you have some form of neuropsychiatric disability.In our future role as special education teachers, we will mentor and support other teachers in the complex educational environment that exists today. The aim that has been built up is thus partly to explore how mathematics teachers work with included students with neuropsychiatric disorders, as well as how teachers wishing to become supervised by specialeducation teachers in mathematics. The study is conducted from a sociocultural perspective.A sociocultural perspective on learning means that all people are learning all the time in social settings.

This is a dissertation for a Bachelor Degree Project at the University of Skövde. The project is carried out in cooperation with the company Kinnarps AB.The objective of this project was to develop a new chair for café and lunch Rooms, which should satisfy the markets expectations and demands and match Kinnarps AB?s assortment today. The project has contained everything from identification of user and customer needs and requirements to evaluation and building of a prototype.The result is a chair with a frame of tubular steel and there is nothing like it in Kinnarps AB?s assortment today.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same Room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

This thesis examines the legal boundaries of third-party use of trademarks in the European customized clothing market. The purpose is to determine under what circumstances third parties may legally modify and sell trademarked apparel without infringing on trademark rights. The study employs a legal dogmatic method, analyzing EU trademark law, case law, and legal doctrine to clarify the scope of exclusive rights and their limitations. By analyzing key EU case law, the study further illustrates how the legal framework has been interpreted and applied in cases concerning third-party trademark use. Given the increasing demand for customized fashion and the rise of new business models in the clothing industry, this topic holds significant legal and economic relevance. Additionally, Schumpeter?s theory of creative destruction provides a theoretical perspective on how trademark restrictions impact innovation and market competition.

Product development is a risky business; many products never yield profit, but it is also ne-cessary for a company?s survival in a competitive business where the costumers change their requests constantly. Consumer-led product development is developed from the wish to fill the consumer?s needs and expectations and thereby be more likely to succeed. Lindell?s Gårdsslakteri AB is a local slaughter and meat processor in Västergötland.

Syftet är att undersöka hur lärare arbetar för att skapa en fungerande klassrumsmiljö för elever med koncentrationssvårigheter som går i normalstor klass, samt att undersöka hur skolor organiserar stödet för dessa elever. Dessutom vill vi undersöka vad lärare anser om inkluderande undervisning av elever med koncentrationssvårigheter i normalstor klass. Syftet är även att undersöka hur lärare värderar sina förmågor att kunskapsmässigt kunna stimulera dessa elever. Undersökningen är baserad på en enkätstudie som har genomförts i två kommuner inom Stockholms län. Av de 100 enkäter som skickades ut till lärare fick vi 63 respondenter.

The trend towards increasingly large farming units raises questions regarding how to better monitor production. Larger units make the impact from possible errors more severe, which increases the pressure on management supervision. To cope with management issues, prevent errors and handle increased demands on traceability and documentation, the Real Time Location Systems (RTLS) concept is making its way into various parts of agriculture. In sectors outside agriculture, RTLS are already being used successfully to track and locate items through nodes at different levels of accuracy, such as Room level or the relative or absolute position. Empirical data can be received in real time from the nodes.