Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

70 percent of Sweden´s municipalities say they do not have vacant rental flats and a shortage is emerging, during the same time are 1.1 million young people ready to enter the housing market. In order to curb the housing shortage, have the Swedish politicians since the postwar period chosen to stimulate the market with subsidies to increase new production and to control that what is built is in the right direction. The construction industry is perceived as conservative, and many argue that the state keeps it under their wings, which has led to that the development not has progressed in the same way as other, non-subsidy regulated industries.The purpose of ours bachelor thesis is to provide an overall picture and describe the underlying problems of the housing shortage at the rental market. In addition, we want to present theories about where possible actions could take place in the market, by illuminate the problem from the differente actors perspective.To fulfill our purpose and provide a deeper understanding of the problem we have chosen a qualitative approach. We interviewed nine different actors on the Swedish housing market, two managers, two to representatives of Halmstad Municipality, a representative for the construction operators and four different interest groups.

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

For a school library to function as a support for the students? development of their academic abilities, it must provide material satisfying their needs as well as the needs of the teachers. The school library should assist the students in their research endeavours, as well as inspire reading for pleasure. In order to do this it is imperative that the school library actively develops the existing collection and continually strives to meet the needs of its users. The aim of this Master?s thesis is to describe and reflect upon how a particular school library works with collection development.

The survey aims to shed light on traditional and contemporary bottom floor frames, their construction and different insulating materials; mineral wool, wood shavings and charcoal. The purpose is to analyze and discuss the similarities and differences as well as the pros and cons with a focus on the construction and the different insulating materials. The work has been limited to comparing two different wooden floor frames. The first one is based on a real floor frame from an older building, this example is presented as the traditional floor frame in this study and are from around 1940. The other floor frame is presented as a contemporary floor frame and is based on wood building type descriptions and literature.

Background: Traditionally defined boundaries and borders between organizations are at present being re-evaluated because of new and tougher demands. Today we can see a trend where these boundaries are being lowered or even eliminated when organizations choose to co-operate instead of compete. Purpose: In order to create an understanding for the partner selection process in the newly founded joint ventures between the companies which are building the Swedish 3G Network, the determining factors are being studied. Delimitation: The studies companies are co-operating as network operators but are at the same time competing as mobile operators. This relationship is in the literature described as co-opetition, which will not be investigated in this paper.

The purpose with this report is to give structure to the storage area betweenproduction and packaging at Spaljisten AB in Åseda. The purpose is also to givesuggestions for improvements of work tasks and thereby simplify and improve thematerial handling at the packing process.The background of the task is that Spaljisten AB is going to increase theirproduction and thereby they also need to increase the packing rate of theirproducts. They will manage this by installing a new automated packing line andincrease the efficiency of the old manual one. The theoretical background ismostly obtained from literature which contains relevant facts for our report.The storage area has been studied visually in order to search for improvements oftoday?s layout.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Problembakgrund och problemformulering: Komponentavskrivningar är en del av BFN:s allmänna råd som även kallas K3, vilket blev tvingande från och med år 2014. Vi har i denna komparativa studie behandlat hur familjeägda och kommunala fastighetsbolag tillämpar komponentmetoden, eftersom de kan ha olika skäl till förvaltning. Vi kom därför fram till följande problemformuleringar: Vilka kriterier har familjeägda respektive kommunägda fastighetsbolag vid identifieringen av antal komponenter? Hur förhåller sig dessa fastighetsbolag till begreppet rättvisande bild i samband med valet av antal komponenter?Syfte: Syftet med den här studien är att utveckla en förklaringsmodell för vilka kriterier familjeägda respektive kommunägda fastighetsföretag beaktar vid urskiljning av antal komponenter enligt K3-regelverket.Metod: Studien har ett explorativt syfte eftersom området är outforskat. Studien har genomförts med en triangulering, där vi först gjorde en pilotstudie där vi tog reda på om fastighetsbolagen hade tillräckligt med kunskap för att svara på våra frågor.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

År 2011 startade SDC, skogsnäringens IT-företag, arbetet med att övergå från en funktionsorganisation till en processorganisation. Detta har medfört förändringar i ledarskapet då tidigare avdelningschefer har ersatts med process- och resursägare. Syftet med denna undersökning har varit att identifiera förbättringsförslag för samarbetet mellan process- och resursägare vid SDC. Studien har en kvalitativ ansats då samarbetet mellan process- och resursägare har studerats. En kvalitativ ansats har valts då målet är att uppfatta informanternas upplevelser kring samarbetet mellan process- och resursägare så nära verkligheten som möjligt.

This essay is a study of the Swedish author Amanda Svensson?s novel Hey Dolly (2008). The aim of the study is to investigate the conflict that occurs in the storytelling because of the untruthful narrator Dolly. Using the terms story and discourse, from a method of narratology by Maria Nikolajeva, the purpose is to analyze how the narrator manipulates the reader?s comprehension of what is real and not in the text.

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.