This degree project concludes the Innovation and Design Engineering programme at Karlstad University. The project was carried out by David Brocker, Erik Hallberg and Andreas Hertzman during the spring of 2006 and corresponded to 15 weeks of work per student. Assigner was Martin Larsson at Arexor and instructor at Karlstad University was Monica Jakobsson.Arexor has a patent to a construction of an electrical skirting board with moveable wall sockets, called Electrical Track System. The lowest parts of the interior walls along the floor are today almost always covered by a conventional skirting board. Arexors patented product replaces that with the possibility to move and increase the number of wall sockets by choice along an electrical skirting board.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

Familjea?gda fo?retag har oftast en styrelse besta?ende av a?gare och i vissa fall, na?gon eller na?gra familjemedlemmar till a?garen. Detta kan bidra till att styrelsen inte na?r sin fulla potential. Ett flertal forskare inom verksamhetsstyrning och familjefo?retag argumenterar fo?r vikten av att tillsa?tta externa ledamo?ter till familjefo?retags styrelser.

The thesis that follows is performed in collaboration with Nitator in Oskarström.The factory in Oskarström focuses on laser cutting, robotic welding and surfacetreatment of steel for the automotive industry.The project aims to streamline the flow of materials in production by automatingthe movements of the forklifts, running to and from the interlayer, and betweenworkstations.The project started with a systematic literature search. The literature searchshowed the research position around the AGV-system. Also a review of studentliterature was made, so that a suitable method for practical implementation couldbe developed and applied. Selected method uses both quantitative and qualitativeapproaches, which is analyzed by using triangulation.The work has resulted in a modified layout of the current facility in Oskarströmthat can be used for the implementation of the AGV-system. It has also resulted inthe tender documents and profitability calculation from several of AGV-suppliers..

Syftet med denna uppsats har varit att försöka besvara frågan: Vilka attityder och värderingar kommer till uttryck i Lars Ohlys respektive Göran Hägglunds användning av metaforer i debatten om arbetslöshetspolitiken? Jag har valt att studera de metaforer som förekommer när det gäller arbetslösa, arbetslöshet och den egna politiken i frågan. Jag har också analyserat de metaforer som används när de talar om/bemöter sina motståndare och deras politik. De artefakter jag har använt i min undersökning är två tal samt en TV-sänd partiledardebatt.Min ena hypotes var att det i talarens val av metaforer döljer sig attityder och värderingar som kanske inte syns vid ett oreflekterat mottagande av talarens budskap. Efter att ha studerat de båda partiledarnas val och användning av metaforer vill jag, till viss del,  påstå att en stor del av metaforerna öppet signalerar attityder och värderingar, inte minst när de tillskriver varandra negativa sådana.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

AbstractThe purpose of this thesis is to examine the professional female members of a board in listed companies. During the 21st century the issue of female quotation into the executive boards was discussed in both the media and politically due to womens underrepresentation in these contexts.The main purpose of this thesis is to examine the professional female members of boards stories of the role models they have, what characteristics have evolved, the views of others, and the self image. In addition, we want to investigate how women perceive themselves in a male-dominated field to identify how the female identity is created at work.Through a qualitative research in the form of personal interviews, we have gathered empirical material that forms the basis of our results. The answers from the interviews have been analyzed with the help of relevant theories and a social constructionist approach throughout the thesis. For our theoretical approach, we primarily chose symbolic interactionism, identity theories, and concepts such as the glass ceiling and gender strategies to analyze the data.The result of the survey shows that there are many elements that play into how women form their identities.

The use of artificial insemination (A.I.) as an alternative to normal mating in dog breeding in Sweden are controlled by regulations from the Swedish Board of Agriculture and by ethical rules assigned by the Swedish Kennel Club. Only veterinarians, who have a specific certificate and are specially trained and educated, are allowed to perform inseminations in dogs. Each artificial insemination must be documented and reported to the Swedish Kennel Club (SKK) which, on the behalf of the Swedish Board of Agriculture, yearly presents statistics concerning the use of A.I. in Sweden. The objective of this study was to illustrate the use of artificial insemination in dog breeding in Sweden for the last decade, using the yearly reports from the Kennel Club during the period of 1995 to 2004.

Abstract (in English)The purpose of this work is to find out what the driving instructor who currently works as a transport teachers feel about today´s driving education to transport high school to how it works at driving school. I describe in the study on how to become a transport teachers and on their everyday work. Even what others have written on this topic on driver training. I also interviewed four driving instructor who currently works as a transport teacher, about what they had for opinions on this issue. The method I have used myself of where unstructured questions to get so descriptive answers to questions as possible.

This graduation work is a result of implementing Lean Production using OEE and SMED at Enics Sweden AB in Malmö. Enics doesn?t have an established improvement concept and therefore should this work serve as an introduction to possibly start with Lean Production. A result in this report is that an OEE value has been identified within a common order at Enics. Other results are that an implementation of a Lean-board has been implemented and furthermore, within SMED, a flag that indicates changeover..

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.