The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Syfte: Studiens syfte var att jämföra en ny extubationsalgoritm med sedvanligtextubationsförfarande. Gruppen som studerades var patienter som genomgått en HIPEC-operationoch vårdats på Centrala intensivvårdsavdelningen.Metod: I En randomiserad kontrollerad klinisk pilotstudie randomiserades patienterna till en av tvågrupper. Därefter extuberades patienten enligt en studiealgoritm eller post-operativ standard.Resultat: Syresättningen var väsentligen oförändrad för studiegruppen (37,5 kPa till 36,6 kPa)medan den sjönk för kontrollgruppen (50,1 kPa till 40,6 kPa) vid jämförelse mellan 10 minuter efterankomst och 15 minuter efter extubation. Efter 13 till 18 timmars kontroll strax innan patienternalämnade intensivvårdsavdelningen var syresättningen på samma nivå som 15 minuter efterextubation för både studiegruppen och kontrollgrupp. Således kvarstod en försämrad syresättninghos kontrollgruppen vid utskrivning jämfört med 10 minuter efter ankomst.Slutsats: Studien visar att det skulle kunna vara fördelaktigt att extubera patienter enligt denstudiealgoritm som testats jämfört med dagens kliniska standard.

Participation, public art and participatory public art as phenomenons and subjects have been studied and discussed. With interviews and observations as a base, we have studied projects and discussed participation, effect and quality in relation to these. Furthermore we have looked at how the participatory art processes work in Sweden and England. This essay seeks to discuss the process of participatory public art and to emphasize the elements contributing to the quality of this process. It is up to us as planners to recognize the possibilities for a qualitative place. To mediate between different interests, for example between politicians and stakeholders, between economics and quality, between the place and its users, between individuals and the community, and in our case between artists, users and the municipality. Public art has gone from being about the product, an art piece, to becoming more of a process, from non interactive to interactive. Participation ranges from receiving information to play an active part in the process. Four cases have been studied, taken both from Sweden and England, showing the diversity of processes connected to Participatory Public Art. From interviews conducted in Sweden and England information and thoughts have been received and they show a higher degree of use of participatory public art in England, and also a higher consciousness.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

The purpose of this bachelor?s thesis is to examine video games, gamers and gaming from an information science perspective. The purpose of the study is partly to study video games as a type of information system and partly to study gamers information use, information seeking and also the experience of gaming. A selection of five games have been analysed using a topology for video game analysis created by Espen Aarseth. A quantitative investigation has also been made, in the form of a web survey distributed through four Swedish online forums, the result of which was analysed using Carol Collier Kuhlthaus model of the information seeking process.

Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

Sandvik Wire needed a review of the administrative part of the order fulfillment process and especially the work around packing and the inventory of finished goods. Therefore we acquired the assignment to investigate the administrative part of the order fulfillment process in the company with the purpose to identify potential for improvement. This investigation was performed with focus on the terminal and packing functions. The purpose with the investigation was also to identify critical factors for an efficient order fulfillment process and investigate if information quality is such a factor.Data was collected through interviews and observations on Sandvik Wire. With the help of this data the information and material flows was mapped, the work within terminal and packing, and adjacent functions was investigated.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

In the next few years the pollutants loading at the Slottshagen wastewater treatment plant in Norrköping is going to increase due to the reason that one of the waste water treatment plant in the district will be shut down.A survey of how these different pollutants are divided in the treatment process is therefore necessary for mapping out both the loading and treatment efficiency.This can be achieved by studying mass balances.Mass balances were carried out for the water treatment process for the mechanical/chemical,biological and the chemical stage.The mass balance studies show that the treatment efficiency was very good. However in order for the mass balances to be quite consistent and to ensure complete coverage of results and conclusions i.e. more reliable results, sludge samples should be collected and taken at different times per day and the influent rate should be investigated.In this work mass balance has been set up in order to illustrate and identify the factors that should be considered and taken care of for further estimation using mass balances in the future. Furthermore this survey results in a calculating model for the mass balances at thisplant.This calculating model is used as a tool to facilitate future calculations for mass balances for the water treatment process at Slottshagens wastewater treatment plant.Moreover it provides a basis for carrying out further estimation of the treatment process in the near future.In this project the importance of some operating parameters was also taken in consideration.This calculating model can be modified so that calculations of such operating parameters i.e. sludge loading and sludge age can be easily performed.Such information can be used further to evaluate different operation alternative in order to ensure an optimal use of the treatment process with in the plant..

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.