SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

An investigation of the heat impact of laser cutting on the material properties when producing tensile and impact test specimens of different steel types of varying thickness has been performed. The purpose of the thesis project was to provide recommendations regarding how much material that needs to be milled from the laser cut edge before tensile and impact tests. The study has been performed partly by investigating the test specimens by heat camera when the specimens were cut in the laser cutting line and partly by performing hardness tests, investigation by microscopy, and tolerance and roughness measurements and tensile tests of the laser cut material and material produced in the traditional multi operation machine. The results show that the heat affected zone in the thicker materials is greater than previously thought of, and that the currently used recommendation has to be adjusted. The study clearly shows that the thicker the material, the greater the heat affected zone, independently of the steel type, since the thicker material takes longer time to cut.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Background: Today when leisure time is spent, spontaneous sports activities decrease, due to a more comfortable way of living and physical capacity among non active adolescents decreases. There for it´s interesting to see how the physical capacity level has changed over time among young people participating in organized leisure time sports.Studies around the world show that young people standing outside organized sport activities have tended to decrease their physical activity levels over the last few decades. Less leisure time is spent doing physical activity and sometimes gets put into context with increased time spent behind the computer or inactivity.Design: A retrospective study of the test results on physical capacity between 1982 and 2009 for students applying to Växjö track and field high school. A total of 635 students (15 years old) have done 11 physical tests during the years. Five of these tests, with enough participants (at least 100) and documentation over at least 10 years, were used in this study.Results: This study shows that young track and field athletes have maintained the same physical capacity from 1982 to 2009.

Detta arbete handlar om vad ett va?letablerat fo?retag skulle kunna go?ra med sitt restmaterial. Vi vet att det idag finns en ma?ngd fo?retag som jobbar fo?r att minska sitt restmaterial och ha?r presenteras fo?rslag pa? vad man kan go?ra med det som a?nda? uppkommer. I arbetet presenterar vi fo?rst hur vi ga?tt till va?ga fo?r att samla in va?r information, alltsa? hur va?r forskning gjorts.

Sweden's drinking water quality is considered to be high partly due to a high quality of the raw water and a well developed sewage infrastructure. Despite this, there is water contamination that could be prevented by installation of a sophisticated early warning system. Some of the major players in the production of drinking water have already invested in different types of early warning systems to ensure drinking water of high quality. There are various forms of early warning systems where automatic monitoring of E. Coli is an interesting alternative.

AimThe aim of this study was to survey the physical fitness in boys with type 1 diabetes (IDDM). The results were compared to a control group with healthy boys that have preformed the same tests in other studies. Our questions were:1. How does BMI relate between IDDM-children and healthy peers?2.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

Education systems face a number of challenges regarding social justice, diversity, difference, and inclusion and membership for all students in the groups that schools create. This invokes questions of how well these challenges are met in curricula and teaching materials. Through discourse analysis of eight Swedish geographical textbooks, this essay aims to seek out the perspectives surrounding difference within the subject of geography. It concludes that the idea of fixed homogenous cultures as meaningfull in differentiating among people dominates throughout the latter half of the 20th century and during the last decade. In addition, it concludes that the discourse surrounding diversity in Swedish geographical teaching materials mainly has a binary liberal view of plurality focused around tolerance.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstract:Titel: Effect on muscle building associated with alcohol intake after exerciseAuthor: Frida Bond och Linnea DanielssonSupervisor: Frode SlindeExamminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDatum: May 26, 2014Background: Drinking alcohol is often used as something to spice up weekdays as well as more festive occasions. The reverse aspect of alcohol consumption is that the body sees alcohol as toxic and therefore the basis for a number of diseases. Exercise and physical activity have been proven to be good for several welfare diseases such as diabetes and cardiovascular disease. Among people in general, opinion is divided as to how exercise combined with alcohol affects muscle building, but what do science say? Objective: The purpose of this review article is to analyze and summarize the existing scientific data about how the structure of muscles is affected in relation to alcohol intake after exercise.

Miljöcertifieringssystemet för byggnader, LEED (Leadership in Energy & Environmental Design) lanserades 1998 i USA av USGBC (United States Green Building Council). USGBC är en icke vinstdrivande organisation, vars mål är att bidra till utökat hållbart byggande. Skanskas första byggnad som certifierades enligt LEED färdigställdes 2001 i den amerikanska delstaten North Carolina. I slutet av februari 2009 offentliggjordes det att Skanska skall införa systemet i sin Nordiska organisation. Undersökningen som genomförts handlar om ett av LEED New Constructions sex delområden, Materials & Resources. Materialhanteringen för ett byggprojekt som Skanska uppfört har analyserats för att avgöra huruvida det skulle kunna erhålla poäng vid en certifiering enligt LEED.