The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

According to recent research the basics for a good body posture is balance between the muscles, if unbalance originates this can be strengthen by gymnastics when most of the practise performs only in one direction. Because of limited research in the area was an explorative study conducted. The purpose of the study was to inquire if exercise adjusted to the individual contributes for balanced muscles and if it contributes for a positive or negative development for the team.On the basics of that the team is not equable an other team in the area has the results for two different periods been measured, during the first period the exercise continued as usual but during the second period each gymnast (n=9) received an individual strength- and stretch program that was performed during the teampractise twice a week. The gymnasts were tested in areas that are imported for them as body posture, balance between the muscles, vigour, range of movement, balance, the running and coordination. The results showed on that the difference is largest between test two and three, except the coordination and balance which did not show any particular change.

 Sammanfattning Datum: 2009-05-29 Nivå: Magisteruppsats i ekonomistyrning, 15 högskolepoängFörfattare:Magdalena Stål, Födelseår: 1982, Bostadsort: Västerås                                Marina Vokbus, Födelseår: 1982, Bostadsort: VästeråsHandledare: Leif CarlssonTitel: Uppförandekoder - En studie i hur tre företag arbetar med etiska rikt­linjerSyfte:  Syftet med uppsatsen är att studera varför de undersökta företagen enligt respondenterna upprättar en uppförande­kod och vilka etiska principer koden baseras på. Vidare är syftet att studera vilka områden uppförande-koden omfattar, vad företagen fokuserar mest på samt vad de gör för att efter­leva sin uppsatta uppförandekod.Metod: Undersökningen bygger på en kvalitativ forskningsmetod där primär­data studerades i form av insamlat intervjumaterial. Tre företag inter­vjuades angående deras arbete kring etiska riktlinjer. De företag som undersöktes var Atlas Copco, The Body Shop och Samhall.Slutsatser: Anledningen till att de undersökta företagen upprättar en uppförande­kod skiljer sig åt. Atlas Copco ser det som en möjlighet till affärer och långsiktig lönsamhet, för The Body Shop ingår det i den ursprung­liga affärsidén att utföra goda gärningar och Samhall har som ett statligt ägt företag krav på sig att leva upp till uppsatta mål.

Looking at the debate on nuclear power in Sweden, the issue of risk is central to understanding the difficulties in resolving differences between proponents and opponents. I sought to answer the research question: "how is the concept of risk constructed in the nuclear power debate in Sweden?" Four main aspects of risk construction were defined and investigated to identify differences between sides in the debate. Through a qualitative study of the debate and its actors I found clear differences in respect to all four aspects of risk construction. First, the perception of nuclear power as a "normal risk" is common among nuclear opponents in contrast to a largely probabilistic view among proponents.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

Today?s construction buildings contain more advanced technologies than before. The development of newer and stricter regulations to the construction industry makes the door environment more and more complex.In large construction projects the door environment is held up as a major challenge to get to in a good way. It turned out after a discussion with one project manager and a site manager at NCC, that the door environment is difficult to get right in major construction projects and it often causes many error reports in to the aftermarket after that the final inspection is completed.Interviews have been done with key figures in the building process at NCC and Akademiska hus. A study on a university building for around 3500 students and with 300 workplaces was made.

During my studies to become a guitar builder at Carl Malmsten CTD, I have found an interest in the construction of the classical guitar. I am fascinated by the simplicity of its construction. A simplicity that becomes more complex when you start to study it in detail.In my final thesis I will not try to explain this complexity. The subject is to investigate two different principles regarding its construction. I would like to find out if the sayings concerning one of the principles will yield a guitar with greater ability to produce volume and projection.At a close distance the difference between the guitar?s volumes is not to speak of, but a significant difference can be seen regarding one of the guitars ability to project its sound.

After parturition the energy demand for milk production is greater then the energy provided from the diet. The cow mobilises therefore body tissues to compensate for the energy loss. Live weight and body condition scores decreases as a consequence of the mobilisation. The aim of this study was to analyse the relationship between body condition score, live weight and subcutaneous fat depth measured by ultrasound and the changes during the lactation. Possible differences between Swedish Holstein (SLB) and Swedish Red and White Cattle (SRB) were also investigated.

Abstract This degree project examines how much carbon dioxide that emits during the construction phase of a road project. This is to make it possible to compare how the amount of carbon dioxide differentiates between traditional road construction and Swepave construction, which is PEAB?s alternative way to design roads. To make the comparison a calculation tool has been produced. To compare the amount of carbon dioxide emissions a reference project was needed.

AbstractAuthor: Josefin Gustavsson, Moa OsbäckTitle: School social workers view on young people using social media ? a study with a discourse theoretical approach [Skolkuratorers syn på ungas användande av sociala medier ? en studie med en diskursteoretisk ansats]Supervisor: Anders GiertzAssessor: Jan Petersson The aim of this study is to investigate school social workers view on young people using social media. With this study we are intended to understand how discourses affect the interventions of school social workers. This study has a qualitative approach and contains seven interviews with school social workers and one social worker who responded through a written response document. The interviews were semi-structured to enable spontaneous reflections and to catch the essence of the respondent?s language in the context as a school social worker.

The purpose of this thesis is to study to what extent the methodological theories are being reflected in the construction of user surveys at public libraries in Sweden. The study has been conducted as a qualitative literature study in two parts. The first part is an examination of literature concerning survey methodology; the second part is a study of three user surveys conducted at Swedish public libraries after 1995. Our main results indicate that the theories about methodology are followed in part, though it cannot be determined whether this is due to any actual methodological studies, common sense, or just copying other surveys. In our study we have found some areas of user survey construction that need further attention and that would benefit from more extensive methodology studies on the part of survey designers.

The objectives of this experimental study were to investigate if a strategic method to supply loose housed sows with large quantities of straw 2 days before expected farrowing and if the sow?s body condition had any effect on the occurrence of shoulder lesions 5 weeks after farrowing. Data came from a study conducted on four commercial piglet-producing farms in southwest Sweden between March and December 2009. At each farm one batch of sows was followed during two consecutive lactations. The sows were randomly assigned to two different treatment groups and the sows that remained in the batch during the second lactation switched treatment group.

When constructing a road the risk of emission of substances from the used materials to the surrounding environment has to be evaluated. The aim of this study is to present a proposal for how to evaluate the risk of contamination as a result of emission from the materials in a road construction. The study is based on literature studies, an inventory and a questionnaire that examines how experts in governmental agencies, industries and universities evaluate the risk of contamination. The inventory indicates that guidelines for evaluating the risk of emission from secondary materials in a road construction do not exist. The conclusions from the questionnaire are: that there is no common way to evaluate the risk of contamination as a result of emission from materials in the road construction, there is no uniform interpretation of the terms "minor" and "significant" risk of contamination and that the evaluation is subjective.

This study aims to look at female executives? view of their leadership in the male-dominated construction industry. The study is  qualitative and focuses on the respondents' subjective perceptions. We have conducted six interviews with women in different companies whose positions within each company varied. Using theories of subjectivity, emotions, impression management and organizational structures, to support the analysis conducted, this study shows that there are obstacles for women in the industry, but it also shows that it  seems to be facing a brighter future.