Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med införandet av en redovisningsrekommendation. Vidare har det i media förts en debatt huruvida det nya Kregelverket är anpassat för bostadsrättsföreningar, varför det blir särskilt intressant och aktuellt att studera denna typ av organisation. Det saknas, enligt vår genomgång av tidigare forskning, studier som belyser kostnadsaspekten vid införandet av en ny redovisningsrekommendation för svenska organisationer. Med denna studie vill vi fylla den kunskapslucka som finns inom forskningsområdet redovisningsimplementering.Problemformulering: Vilka är kostnaderna för organisationer vid implementering av en redovisningsrekommendation och vad förklarar dessa kostnader?Syfte: Syftet med studien är att identifiera de kostnader som uppstår i samband med att en ny redovisningsrekommendation implementeras i organisationer.

Background: Change factors have appeared in advertising and customer understanding has grown among companies, which have led to important competitive advantages. Advertising agencies are not the only ones benefiting from this expertise anymore, but companies are starting to thus take clients from advertising agencies. They are also taking intermediaries, such as production, over more and more jobs from advertising agencies. This has led to an even tougher competition in the market and that advertising agencies are losing their jobs. The increased competition in the market, has also led many companies choosing to change its advertising agency, to think in new and changing strategies in the enterprise.

Human rights and solidarity, as well as moral and legal responsibilities to protect people in need of refuge, seem to be principles of secondary importance within international migratory policies today. Instead, the predominant view seems to focus more and more on the protection of territorial borders, the welfare state and national identity. This international change in discourse can also be seen in the political trends of individual states. There are reasons to believe that this is a development that is also perceptible in the political rhetoric that is used in parliamentary debates, which constitute the main focus of this thesis. The aim of this study has therefore been to increase the understanding of this change in migratory policies by analyzing Swedish parliamentary debates between 1975 and 2002, using a theoretical framework focused on two different perspectives on security: First, the Copenhagen School and securitization of migration, and second, human security and human rights.

Cultural heritages are environments created by humans that are considered to have a conservation value for the posterity. They can be seen as one of society's non renewable resources. It is important to have knowledge of how cultural heritages are affected by future climate changes.The water flow in Uppsala is estimated to increase during winter and decrease during spring and summer. Precipitation will gradually increase as well as the intense short period precipitation. The average temperature is estimated to increase as well.

The purpose of Älvdalens besparingsskog is to develop the district and most of all the forestry in Älvdalen. It's owned by about 2 300 private forest owners who's landed properties are located in Älvdalen. Every year the besparingsskogen gives out a lot of its profit in form different types of subsidies for agriculture and forestry. The owners can apply for subsidies for several of the costs that occur in forestry. During the period 2000-2003 the owners are offered forest management plans and pcSKOG-gård at no cost for their private forest properties. The purpose of this master's thesis was to find out if the activity in the forestry changed when the forest owners got new forest management plans and the computer program pcSKOG-gård.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

The concept of national security has been a matter for debate during recent years, especially in academic fields. Criticism has surfaced since the end of the cold war, directed towards the traditional perspective's dogmatic focus on armed threats and interstate war. Questions concerning an oncoming paradigm shift have been raised, regarding a widening of the security agenda among national states to also include alternative threats, such as environmental hazards. In this thesis, the focus lies on the effects that climate changes have caused in the Swedish national security agenda during the last 15 years. Swedish policy documents show that there have been some major changes, not only the widening of the security agenda but the entire security domain seems to have changed.

This Master?s thesis aims to study how the concept ?youth? is understood and used in papers and publications about public libraries, written at The Swedish School of Library and Information Science from 1972 to 2002. It does this by answering three questions: Firstly, how is the concept ?youth? formulated in papers and publications at SSLIS from 1972 - 2002? Secondly, has the concept ?youth? changed in the analysed texts during the chosen time and, if that is the case, what constitutes this change? And, finally, what types of consequences for the understanding of the users can this have for the writers and readers of these texts? Discourse analysis is used to analyze how this concept is constituted, transformed and understood. Among the things studied in the discourse analysis is the interdiscursivity and intertextuality of the texts, as well as the meaning of the word, the wordings and modality of the analysed texts.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

The aim of this thesis is to examine how librarians and family historians experience their interaction at the reference encounter, what influences these views and how they affect the service; whether the family historians are aware of these views; which subject knowledge is needed and how this knowledge affects work performance; if there is a need for continuing education, and finally, if the family historians themselves can work as a resource for the library or the librarians? The thesis consists of three parts; in the first a theoretical frame was constructed around the concepts service, continuing education, subject knowledge and attitudes. Role theory was used as a theoretical background to show how expectations influence professional roles. The second part consists of the results given from the qualitative interviews with librarians and surveys with family historians that were performed. In the last part a discussion from the theoretical and empirical information earlier received was made.

The aim of this thesis was to examine how role players experiences libraries and if the libraries are or can be an arena for activities that involves role play. A public library exists for everyone, but could nevertheless be viewed as a female sphere where women both borrow more books and visit the libraries program activities to a larger extent, compared to men. I asked the question whether men?s reason for choosing a different venue for information and culture was related to the libraries not being able to satisfy their needs. The theory of the thesis was Dorte Skot-Hansen, Casper Rasmussen Hvenegaard and Henrik Jochumsens model that states that the libraries can have four different functions and act as a venue for meetings, knowledge, inspiration and experiences.

Background In Nyanza in western Kenya are 30,5% of children estimated as malnourished. It is a family situation that nurses often come in contact with. Therefore it is of interest to know how nurses work with parents of malnourished children when they have a significant role in developing the family's knowledge and child health. Aim. The aim is to investigate how nurses experience that they are working with parents of malnourished children.

Better, more efficient fertilizers with great productivity and economic returns are needed, but it is important today to find fertilizers that are also sustainable. It is also important to carefully monitor their impact on the environment, including potential side-effects. In this context, the microbial communities that carry out numerous essential functions contributing to a functional ecosystem are of particular interest. The present study is a complement to a pot experiment that investigated the potential of different waste products for use as fertilizers and how they affect the microbial community. In the pot experiment, the clearest treatment change in microorganism community function was found in the fully fertilized treatment used as a positive control. The question was whether this was indirect, i.e.

Seabased Industry AB develops system for extracting electrical energy from ocean waves with a Wave Energy Converter (WEC). The components is bought from subcontractors and then assembled into wave energy converters, buoys and marine substations by Seabased. In the future Seabased will produce more of the components themselves to reduce costs and to have better control over tolerances. The production line will also include the painting of the WECs and substations, which is performed in a painting line.The purpose of this thesis work is to study what is required to build a painting line, regarding the types of stations, transporting types and the space needed. This will result in layouts for the painting line.To receive the necessary information about production theory and corrosion and surface treatment, literature concerning this area has been studied.

Metan är en stark växthusgas som är viktig att ta med i beräkningarna när det gäller klimatförändringar. Feedback från myrmarker vid en ökad temperatur i samband med klimatförändringar har diskuterats, bland annat eftersom myrmarker är en källa för metan till atmosfären. Det finns många faktorer som påverkar metanemission, och en av dom är vegetation. Olika sorts vegetation tros bidra olika mycket till avgivningen av metan. Syftet med denna studie var att undersöka hur stor betydelse det har att ta med olika växtsamhällens sammansättning i beräkningarna för att uppnå korrekta uppskattningar av metanemission från myrmark på ekosystemnivå.