The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Energi är en resurs som måste användas effektiv för att undvika onödig negativ miljöpåverkan och utgifter. Återmatning från nedåtgående malmtåg till uppåtgående malmtåg leder till en effektivisering i energiutnyttjande. Beräkningen av den återmatade energin utgår ifrån tågets lägesenergi och förlusterna från räls, lutning, vind och kurvor. Totalt kan återmatning av energi ge en besparing på 20 % för enkelspår och 20 % respektive 21 % för dubbelspår. Dubbelspår kan ha mer trafik än enkelspår men förhållandet mellan konsumerad och återmatad energi är i princip den samma.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible. The stationary resistance bridge had been examined through various kinds of measurements to be able to see how stable the system is and how to obtain a measure value as optimized as possible.

This thesis is a discourse analysis of six rape trials, with the intention to analyze how the plaintiffs?? resistance is described. The overall aim is to investigate whether there are forms of resistance that the courts find more desirable and if there are any rules for how resistance should manifest itself. I will also investigate how the rape is itself described by the plaintiff and courts, respectively. I will analyze how this affects the understanding and attitude toward what has happened.

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

Based on hermeneutic tradition, the goal of this thesis is to further my understanding of what the concept of resistance means in a psychoanalytical context today, primarily within clinical practice. My methodology has been to seek an understanding of the concept of resistance by reading excerpts from the original texts of Sigmund Freud, as well as conducting interviews with practicing psychoanalysts that focus on how they relate to the notion of resistance. The idea was to then present my understanding of these sources in relation to one another. The results suggest that an understanding of the concept of resistance in a clinical context is highlighted by a dichotomy between theory and practice..

Tolerance and resistance are two different defence mechanisms within the immune system that differ from each other in many ways: However it is not clear which of the two is the most advantageous in dairy production. Resistance is described as the ability to fight a pathogen in a host. Tolerance is, on the other hand, not aggressive to the pathogen per se, but rather protects the host and its tissues. Furthermore tolerance rather offsets the toxin from, for example, a parasite whilst resistance offsets the parasite itself. Resistance is however disease specific, which means breeding for a large number of diseases is needed in order to make resistance worth the cost for the host.

The purpose of this Master?s thesis is to examine the relationship between fiction and resistance from a postcolonial and feminist perspective. More specifically, the study is an examination of this relationship in ten novels by the Nigerian writer Buchi Emecheta. The resistance is studied by examining the way it is depicted in the texts, as well as whether the texts can be seen as a form of opposition. Both the resistance and its context are studied.

The aims of the study were to investigate the prevalence and antibiotic resistance of Campylobacter jejuni and Campylobacter coli in chicken and chicken products, and to investigate farmer awareness of antibiotic resistance development. The study was conducted in the Can Tho province in Vietnam during six weeks in October to November 2008. Ninety-six samples from raw chickens were collected from twelve market places and analysed for the presence of Campylobacter. A total of 96 cloacal swabs from 20 farms were obtained and analysed for the presence of Campylobacter. Farmers were asked to answer eight questions concerning the housing of the chickens, modes of handling sick animals as well as use and knowledge of antibiotics and resistance development to antibiotics.

This project has as main goal to study the influence of the coating thickness, deposited by arc-PVD- technology, on the wear resistance of coated cemented carbide inserts in three different turning operations. An additional effort has also been made to develop a new test method for evaluating flank wear resistance. Three different coating types (Coating A, Coating B and Coating C) have been studied in three distinctive thicknesses (2, 4 and 6 µm) for each type. For two of the coating types (Coating A and B) special studies has been done with the thickest coating, creating two additional coating versions of the thickest coating, by changing various deposition parameters, with the aim to enhance the cohesive properties of the coating and lower the residual stresses at the cutting edge. The results show increased crater wear resistance with increased coating thickness for all coating types, but the amount of increase changes with coating type (Coating A>B>C).

I detta examensarbete utvärderas väggreppsmätaren RT3 Curve som tillverkas av Halliday Technologies Inc. RT3 Curve kan liknas vid en liten släpvagn som kopplas bakom en bil. Den mäter friktionen mellan två ytor genom två mätdäck som är monterade med fasta slipvinklar. Den fordonsdynamiska termen slipvinkel är vinkeln mellan ett rullande hjuls färdriktning och den riktning som hjulet pekar i. Detta gör att sidkrafter uppstår när släpvagnen dras bakom bilen.

Objective: To determine the frequency of antimicrobial resistance in bacteria from healthy Swedish dogs and whether they are carriers of methicillinresistant Staphylococcus aureus (MRSA). Material: Samples from skin from the perineal region and from faeces collected in the anus with cottonswab (Copan) from 299 healthy Swedish dogs. Samples were collected at dog exhibitions. Method: Specimens were submitted for bacterial culture where bacteria (Escherichia coli, enterococci and staphylococci) were isolated and identified by current methods. Antimicrobial susceptibility testing was performed with a microdilution method where MIC-values were determined. Staphylococci with high degree of resistance were tested for presence of mecA-gene by PCR.

Working life changes, just like the rest of today?s society, at an accelerated pace. It is through changes and challenges that human beings develop, personally and professionally. Changes are often met by resistance. The purpose of this study is to see how different factors influence individuals? experiences of change.

The aims of the study were to investigate the prevalence and antibiotic resistance of Campylobacter jejuni and Campylobacter coli in chicken and chicken products, and to investigate farmer awareness of antibiotic resistance development. The study was conducted in the Can Tho province in Vietnam during six weeks in October to November 2008. Ninety-six samples from raw chickens were collected from twelve market places and analysed for the presence of Campylobacter. A total of 96 cloacal swabs from 20 farms were obtained and analysed for the presence of Campylobacter. Farmers were asked to answer eight questions concerning the housing of the chickens, modes of handling sick animals as well as use and knowledge of antibiotics and resistance development to antibiotics.