Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog in över Europa medfull kraft under den senare delen av 2008, vilken medförde inaktiva kapitalmarknader. I och medförändringarna gavs företagen möjlighet att omklassificera finansiella tillgångar värderade till verkligtvärde till upplupet anskaffningsvärde. Eftersom bankers tillgångar generellt består av en stor delfinansiella tillgångar ämnade författarna undersöka uppdateringarnas tillämpning inom banksektorn.Studiens problemformulering löd: Vilka samband kan identifieras mellan noterade banker inom EUvad gäller tillämpningen av tilläggen i IAS 39 och IFRS 7?Syfte: Att kartlägga vilka samband som fanns mellan de banker som valt att omklassificera och desom inte valt att omklassificera med inriktning på effekterna ur ett investerarperspektiv.Avgränsningar: Det är endast tillgångsvärdering inom IAS 39 som studerats, ty uppdateringarnabehandlade det området.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Atelektaser uppsta?r inom tio minuter hos 90 % av alla patienter som so?vs och leder till fo?rsa?mrad syresa?ttning men kan a?ven leda till postoperativa lungkomplikationer. Syftet med studien var att beskriva hur anestesisjuksko?terskan med olika ventilationsstrategier kan fo?rebygga atelektasbildning under generell anestesi. Studien genomfo?rdes som en litteraturstudie da?r 19 vetenskapliga artiklar granskades och analyserades.

The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.

Att en ma?klare samarbetar med en bank a?r idag mer regel a?n undantag. A?r 2011 tra?dde den nya fastighetsma?klarlagen i kraft som mo?jliggjorde fo?r ma?klare att fa? ersa?ttning fo?r fo?rmedlandet av bola?nekunder med villkoret att ersa?ttningen skall vara av en obetydlig summa. Vi har underso?kt ett samarbete mellan en bank och en bola?nefo?rmedling.

The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

I C-­?uppsats ser fo?rfattaren na?rmre pa? hur fans tolkar och diskuterar rockgruppen kents la?ttexter. Tanken a?r att so?ka efter teman som de flesta fans tycks identifiera och sedan, med hja?lp av Laclau och Mouffes diskursteori se na?rmre pa? hur tolkningarna skiljer sig a?t, trots ett gemensamt ?grundtema.? Till syftet ho?r a?ven att se pa? vilka sa?tt dessa diskussioner och tolkningar ga?r att sammankoppla till identitet och identifikation.Tre tydliga teman gick att finna bland fansens tolkningar: ka?rlek, ensamhet/uppva?xt samt la?ngtan och dro?mmar. Samtliga tre teman tycktes tolkas i huvudsak med antingen en negativ eller positiv grundsyn, da?r samtliga teman/fenomen a?ven gick att sammankoppla med varandra.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.