For Swedish companies to compete with low wage countries, developments in theproduction industry moved towards streamlining the entire company. One of themost effective ways for a company to streamline their operations is to review theirproduction. All companies have processes in their production that add no value tothe product. In order to compete, they must be eliminated.The purpose of this report is to reduce work in process (WIP) in the flow ofbashus at Volvo Powertrain in Köping. The aim is also to try to find reasons whyVolvo Powertrain feel that they have problems with the storage principle First in-First Out (FIFO).To meet the objective, empirical studies were conducted at the company whilethe literature in the area was studied.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The Swedish governments goal for the public health is to operate for a society with good conditions to be healthy. Many people today are very conscious about their health, at the same time alcohol is a recurring element in many day-to-day situations. IOGT-NTO is an organization that is working towards making sobriety to be the rule rather than the exception. This work is linked together by the organizations communication, which is a vital part to be able to present a unified view outward. In order to do that, it is particularly important that there are common goals and strategies to work towards.

The Gift 2.0 - A Museological Study of donations of Objects and its Underlying Motives, is a study in order to explain why people choose to donate items for museums, rather than any other alternative.The empirical study consists of qualitative, semi-structured research-interviews conducted with seven selected curators from various museums, with extensive experience of the subject acquisition. I have chosen to only examine Swedish cultural-historical museums. The hypothesis that I assumed was first and foremost that the heritage sphere is what Pierre Bourdieu calls a field. The reason that people would donate objects to museums, is that the donation itself brings cultural capital to the donor, from people with the same habitus. Since I felt that Bourdieus theory of field, capital and habitus could not explain all the reason why people donate items to museum, my second hypotheses was that certain objects are what Annette Weiner called inalienable possessions, objects that at any cost may not be sold or bartered away.

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

Resulting from anthropogenic carbon dioxide emissions, average surface seawater pH is estimated to decline from today's approximately 8.05 to between 7.78 and 8.03 towards 2100. For ionisable organic pollutants, changes in pH can lead to a change in the degree of ionisation, which could influence the ecotoxicity of a compound by altering its bioavailability. In this study, potential changes in ecotoxicity of ionisable organic compounds resulting from ocean acidification are examined. This is achieved partly by conducting a literature review, analysing existing literature that investigates this relationship. Potential changes are also evaluated by examining marine ecotoxicity data for ionisable organic compounds on the watch list pursuant to Directive 2008/105/EC of the European Parliament and of the Council, as well as on the list of priority substances according to the 2022 proposal for amending the Water Framework Directive (2000/60/EC).

The most common form of female cancer in Sweden is breast cancer and the primary choice of treatment is surgery. Removing a woman's breasts is not just removing a body part but is also strongly linked to the emotional life. This has psychosocial consequences and the reactions will be different depending on how people perceive health and illness. Factors that matter are both personal experiences and cultural factors such as religion, family, and the own standards and values. It is important that a nurse is aware of cultural factors that may influence the perception of care.

In the Swedish school library discussion, the most prominent role of the school library haslong been that of cultural centre in the school, with the main goal being to encourage children'sreading. During the 90ies there were signs of a shift in focus to the role of information centre,giving active support across the whole range of the curriculum, in the independent researchingwork of the students. At the same time severe budget cuts caused great worries for the future.The interest for the school library media centres increased during this time, many differentorganizations said they wanted to fight for better school libraries. The purpose of the presentwork was to find out who they are, what they want and what their ideal school library lookslike. Fourteen organizations were studied, focus was on activities during 1995.

The purpose of this study was to identify the way in which history textbooks from the 1980s, 1990s and 2000s used for grades 7-9 depicts World War II from a eurocentric perspective. A qualitative textual analysis was used to achieve the purpose. Three history textbooks from each decade was included in the study, also comparisons have been made to see any changes over time. The study used John M. Hobson matrix describing how the Occident and the Orient are defined from a eurocentric perspective.

Many jobs in rural areas have historically been linked to the agricultural sector. The restructuring that has been implemented in agriculture has resulted in a significant reduction in the number of jobs in rural areas. A consequence of this is that many people have moved to cities to earn a living. To maintain a living countryside in Sweden, it is therefore essential to create alternative livehoods in rural areas. An industry that can have a major impact in the future is rural tourism.

I have, with a point of departure in two case studies; the artist, curator and scientist Andreas Gedin and Maria Lind, curator and director of Tensta konsthall, contextualized with a couple of respondents; the freelance curator, writer and editor Power Ekroth and the freelance curator and artist Carl Michael von Hausswolff, conducted a field analysis on curatorial and artistic practices. I have applied key concepts in order to conduct the analysis.Furthermore, the case studies and the respondents have been placed in a contemporary artworld. These components have been related to a contemporary historical segment of the artworld. This in turn, has been related to older, international cicumstances of change and various conditions in the two subfields. I have suggested certain a proximity in the artistic and curatorial practices.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

This empirical work and base has been to analyze the new high school reform that the Swedish government introduced as a statement 2008/09:199 about: Higher demand and quality within the high school. This statement became legal through the government vote in spring 2010. But above all it is the investigation (SOU 2008:27) that is the central piece for these new examination changes for high school students that will come into effect 1 of July 2011. The purpose and questions asked in this analyze has been if the reform takes its base in a modernistic (traditional) way or a late modern scientific perspective. And also to find out how these new quality amendments in the investigation makes visible about the high school and what the purpose are about the changes. When scientific theories in these analyze is placed against the reform, the result shows that the modernization process reflects more of a late modern aspect, which constantly reappraise in a changeable society.

Large quantities of chemicals are used in all areas of society. The chemicals can be toxic and dangerous for the environment if used incorrectly. To protect people and the environment from dangerous chemicals, a good control of them and an active work to phase out hazardous substances in all areas where chemicals are present, are needed. Banverket and Vägverket handle in production a wide range of chemical products. Many of the products are dangerous to the environment, for those who work with them and to others who may come into contact with them.

The purpose of this study is to investigate whether Karlstad City Fiber Network visual elements in the form of a pair of speech bubbles fit into the organization's holistic external communication and branding. The study examines whether Karlstad City Fiber Network image of the organization and the speech bubbles match the stakeholders view and how the visual elements are perceived and recognized by stakeholders. The theory associated with the study is theories of corporate visual identity, image, identity and branding and visual communication. These three elements are important to be aware of when a generation of an effective external communications. Qualitative interviews with employees at Karlstad City Fiber Network and Karlstad municipality has undertaken to give an idea of ??what the organization wants to achieve and what their opinions are.