Emotron is a company specialised in developing, producing and marketing equipment to con-trol, monitor and protect processes and machinery driven by electric motors, with an applica-tion focus. Examples of uses for their products are fans, pumps, lifts and cranes.The project is to look at Emotrons end of line test. The company has seen that at the final test-ing there is a bottleneck that restricts the outflow and prevents an increase in the number of tested products.The purpose of this project is to review how Emotrons end-of-line test works today and if there is a possibility to make the test more efficient in such a way that the quality is not at risk, while increasing the outflow of tested products.The projects first step is to look at and analyse what is causing the bottleneck at the end-of-line. When the analysis is complete, the next step is to review whether there is a possibility to solve the bottleneck and if so in what way can this be done. Emotrons most overall objective of the project is to increase the outflow of the number of tested products without jeopardizing the quality.An analysis has been made on frequency inverters, soft starters and shaft power monitors.

The web has a broad affect on the global economy and can among other things be used for web based information systems (WIS). These systems have grown from being used as a market platform to support all activities in the work of an organisation of today. To survive in a turbulent competitive environment, companies must start to cooperate with their customers instead of just collaborate with them. Can an IT-consultant company use a WIS as a tool for keeping in contact with existing customers to attain this cooperation? A WIS could strengthen the relation between customer and supplier and through that have a possibility to increase the customer use since it can facilitate business processes and imply that services can be offered in a new way.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

Sexual harassment is something that has existed for several decades, and are something that still occurs today in many places around our society. In the fall of 2017, a movement called the Metoo-movement, started and spread across the whole world, which made an impact on many countries ? particularly Sweden. Serval women from different occupational groups started to share their stories to the media, about sexual harassment that they gone thru, in order to show that the perpetuators are just ordinary men in their industry, which is something that media previous misconception provided about. The first stories that reached the Swedish residents were from the Swedish film- and theater industry, and were also one of the most known and visible first call-out groups. They shared 703 different stories about sexual harassment to one of Sweden's leading newspapers, Svenska Dagbladet, in november of 2017.

This paper examines how notifies security looks for private employed workers in jobs founded by the public. The aim is to clarify the legal situation surrounding notifies law, and to analyze possible shortcomings in the law with a focus on the future.Notifies law is based on five cornerstones. Where freedom of information, a right to provide information to the media for publication, ?acquires the right? and protection to be anonymous when talking to the press goes to all workers. The other two pillars, ?a look up prohibitions? and ?retaliatory forbid? apply only to employees in the public sector.

Latvia has been an independent state twice, the first time during the years 1918-1940 and the second time from the year 1991 and ahead. During these two periods Latvia has been a destination for tourists. The aim of this study is to describe how Latvia as a destination has developed during the years of independence. One further aim is to compare what Latvia?s tourism industry looked like during the same periods to descry similarities and differences.

International reading comprehension studies, like PIRLS and PISA, state that the reading comprehension of Swedish students has decreased significantly since 2000. As a consequence, the National Agency of Education has made reading comprehension teaching a prioritised field in terms of further education for teachers. There has also been a change in Lgr 11, the national curriculum for compulsory school, where it is stated that teaching in reading strategies shall be a part of the central content throughout compulsory school. When the pupils reach upper secondary school level, reading comprehension education is no longer a part of the curriculum. Today, students at upper secondary school for individuals with learning disabilities currently share the same curriculum as the ordinary upper secondary school.

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.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The aim of the thesis is to analyze the role of regional development planning concerning a regional perspective of green structure and to reflect on its future role. The target group of the study is foremost practitioners but also students of regional planning and development. Three questions are examined. 1) What view concerning green structure has the regional planning body of Stockholm County Council (RTK) communicated through the years? 2) Has this view contributed to generating a common understanding concerning green structure among the actors in the county? 3) Has this common understanding been referred to by actors in discussions concerning how this green structure should develop? The empirical material consists of documents from rtk, the County Administrative Board, the municipalities of the county, a network of ngo:s, as well as interviews with representatives from the above mentioned organizations.

Energy issues are constantly increasing attention in today's society. People's impact on Earth isentered in more contexts. Many discussions are about how the entire social structure needs to bestreamlined in order to achieve sustainability. The residential and service sector accounts for 39 % oftoday's total energy consumption in Sweden and the increasing electricity prices have made buyersmore interested in energy issues.There are many buildings in need of refurbishment today, including all the apartments that werebuilt in the 1970s to reduce the housing shortage at the time. 650 000 apartments of one millionapartments were built during the so-called the one million program and is currently in need ofrefurbishment.

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. The aim was to study the underlying factors that companies do their financial report differently.

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.

The number of wireless networks has increased rapidly among both home users and companies in just a few years. That has brought a lot of good things with it, for example the possibility to connect wireless equipment to the network or Internet from an arbitrary position within range of the accesspoint. But since the transmissions take place through the air some new security risks appear. It?s difficult to restrict the signals to a specific space and thereby a lot easier for unauthorized to eavesdrop or disturb the signals compared to a traditional wired network.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.