Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Föreliggande studies syfte är att utifrån ett diskursanalytiskt perspektiv undersöka hur företagande kvinnor, som själva beskriver sig som framgångsrika, konstruerar identitet. Detta sker med en kombination av analytiska verktyg från narrativ metod, kategoriseringsanalys och diskursiv psykologi vilka appliceras på data i form av företagande kvinnors blogginlägg. Resultatet visar att respondenterna tenderar att berätta om sig själva genom tre generella berättelser: berättelsen om företagsamheten, berättelsen om familjen och självbekännelseberättelsen och där gör de framför allt tre kategorier relevanta för den egna identiteten: den framgångsrika företagerskan, den goda modern och den moderna kvinnan. Berättelser och kategorier kan mötas och understödja varandra men framför allt kan de också konkurrera med varandra. Den spänning som skapas när berättelserna krockar och när de diskursiva stereotyper som styr kategorierna inte samstämmer kräver en retorisk finkänslighet och ett skickligt balanserande.

This study is based on interviews with four youths that have been treated for problems such as drugabuse and criminality. The aim of this master´s thesis is to examine the youths experiences with the treatment they received, but also to examine how they look upon their own lifesituations. The study is presented in categories developed through the use of Grounded theory. The result points out that the treatment can be summarized mainly in two aspects- one concerning care and one concerning control. The first aspect includes supportive and friendly staff while control in this context stands for rules and supervision of different kinds.

Fusarium graminearum causes reduction in both yield and quality in cereal grain worldwide. One of the diseases it can cause is Fusarium Head Blight (FHB). Both sexually and asexually produced spores can infect living plants. Asexual conidia are produced in the mycelium while sexual ascospores form in asci in perithecia on debris. In biological control, living organsims are used to control pests and diseases.

The differences between the sexes when it comes to land and property ownership are enormous. This paper deals with issues concerning women's land and property rights. The aim of the study is to investigate what general factors are effecting women's access to and control of land. In addition, this paper aims to explore the effects of liberal formalism in relation to gender equality and the distribution of land. Formalism and formalization of women's land rights alone won't lead to equality in land distribution or women's emancipation.

Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

In this study, the efficiency of a newly launched predatory mite, Amblydromalus limonicus, has been examined for its potential to use as a biological control agent in cucumber production. A. limonicus can be used for biological control of two thrips species, Frankliniella occidentalis and Thrips tabaci. Field trials were conducted in greenhouses of two conventional cucumber growers in Scania, the southern part of Sweden. The basic control agent used against thrips was the predatory mite Amblyseius swirskii. In selected areas, additional A.

This paper aims to describe the variation and develop a method to control the production for the product Metropol Kaktus from the snuff developer Fiedler & Lundgren. We are going to use the requirements from the product specifications as limits of the expected quality when we present methods to control the process. One method attempts to control during the process and the other attempts to maximize the number of products with strived quality before the process starts. Metropol Kaktus is a product produced with high quality, the mean weight is 20,023 gram and this is very close to the weight, 20 gram, which is reported in the product specifications. The variation in weight variable is less than what is reported in the specifications and the minimum weight is over the limit set by Livsmedelsverket.

Studenter är bland de som konsumerar mest alkohol i Sverige. Hög alkoholkonsumtion och extern akademisk locus of control (ALC) har liknande negativ effekter på studier. Denna studie undersökte relationen mellan alkoholkonsumtion, ALC och alkoholrelaterade studieproblem. 120 studenter, varav 91 var kvinnor, deltog genom att besvara en enkät bestående av The Academic Locus of Control Scale for College Students, the AUDIT Alcohol Consumption Questions och en egenkonstruerad skala som mätte alkoholrelaterade studieproblem. Data analyserades med en 2 (riskbruk/ickeriskbruk) x 2 (extern ALC/intern ALC) ANOVA för oberoende mätningar.

Megalaria grossa is classified as Near treatened on the Swedish Red List. It is also a so called signals spieces, e. g. a spieces that function as an indicator, signalling a forest that is worthy of protection. The aim of this study was to clarify the status at selected localities in the province of Uppland and Gotland.

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

The purpose of this study was to investigate the relationship between locus of control and behavior in a work group. The investigation was performed using two methods, self-report and observation, which were used in order to provide a description of how the individuals experienced their own behavior in a group context as well as of how they actually could be observed to behave. The 31 participants were divided into five groups. During the procedure each group received a task, which was to be discussed and solved by the group members together. Observations were carried out using IPA.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

This master of science thesis is focusing on how the fault handling on hardware connected toa control unit on a Scania vehicle is working. To the hardware counts buttons levers, sensorsand CAN. The work has been concentrated upon how the fault handling is working and if it ispossible to find any new fault modes.The control unit that has been studied is called the Coordinator and is the core in Scanias threenetworks of control units. The Coordinators work is to transmit messages between the threenetworks and to process signals from buttons, levers and sensors. The values is then usedinternally or is sent to other control units on the CAN networks.

 Background: Euthanasia means help to die. Some terminally ill patients wish for euthanasia. Purpose: Illuminating terminally ill patients' desire for voluntary euthanasia. Method: A general literature study. Seven articles were reviewed and analyzed.