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.

A picture says more than thousand words - an analysis of GQ Magazine´s cover images and ninth grade student´s views of them is an essay in media and communication studies covering 15 hp. This essay examines how men and women are depicted on the cover of GQ Magazine and how ninth grade students perceive these images. Our research questions are: How is gender presented in cover images? How do the students interpret these images? What possible differencies or similarities are there? Our theoretical framework is based on gender theory. Methods used are a survey conducted at Tegs Central school and a semiotic analysis of the cover images.

Looking at the debate on nuclear power in Sweden, the issue of risk is central to understanding the difficulties in resolving differences between proponents and opponents. I sought to answer the research question: "how is the concept of risk constructed in the nuclear power debate in Sweden?" Four main aspects of risk construction were defined and investigated to identify differences between sides in the debate. Through a qualitative study of the debate and its actors I found clear differences in respect to all four aspects of risk construction. First, the perception of nuclear power as a "normal risk" is common among nuclear opponents in contrast to a largely probabilistic view among proponents.

The aim of this study was to investigate how seasonal variations affect the quality of logging residues. The study was hosted by VIDA Energy. Logging residues can be processed and transported within different systems. Today the dominant systems are chipping at landing and bulk transportation of logging residues. In these systems the handling of the logging residues are carried out in the same manner up to the landings. Moisture content at the time of chipping is the primary quality parameter. Fine fractions of logging residues are strongly dependent on moisture content in storage.

The purpose of this study is to investigate how customers' senses can be influenced by the experience of a visit to a tourist company and how six tourism businesses today utilize this phenomenon. The problem is that the phenomenon of sensory impact is a relatively newly discovered substance and not sufficiently established in the market.This essay is about how six selected tourism businesses use the human?s five senses during a visit by the companies. The information from each company is gathered by interviews that took place at each company with responsible employees. We have also met with experts in different sensory areas to best find out how companies can make best use of sensory experiences to influence their customers.

This master's thesis in Library and Information Science examines how the genre division of the horror fictionis constructed at the children and youth department of a library by studying subject headings of the titles.The aim is to examine what is included in the genre, in the two labelings called vampire and nail-biter/spine-chiller, what separates them, and what difference there is between children and youth thrillers/horror fiction. Also the cover designs and how readers portray these books are studied. The study is made in order to develop the knowledge of the genre to help librarians and borrowers. The great popularity of the genre among borrowers and people in general, and the importance of having knowledge of things that borrowers are interested in, are the motivation of performing the study. The method is a case study and conducted with and based on genre theory which shows how a genre is defined, how it can be divided and what conventions there are for the horror fiction in particular.

The purpose is to increase awareness of the importance of staff engagement in the work environment and how the organization works to engage employees to want to participate actively in the work environment.The questions we seek answers to in this study is the following:What affects the staff to engage in the work environment from a managementperspectiveAre there external factors that affect the organization and the individual's engagementto work with the working environment?We have create a model that is based on recent research to define our definition of engagement. The model contains four factors : Clarity, Advocacy opportunities, resources and feedback. The method we have used to answer the purpose in this study is ten qualitative interviews with persons with work environment responsibilities.The result shows that the engagement regarding work environment is important to get the employees to actively participate. To get the engagement from the employees the organizations need to provide, clarrity, advocacy opportunities, resources and give mutual feedback.

The objective of this paper is to describe and analyze female irregular immigrants and their experience of how relationships with other people affect their lives and identity.A qualitative method is used in the study, because my main purpose is to analyse the respondents? lives and life experiences. The analysis is based on a symbolic interactionism perspective. The results are also analyzed based on previous research and the concepts underlying the paper; irregular immigrants, discrimination, power and identity.In summary, the respondents have a clear picture of how they live and experience their relationship to others and themselves and how this affects their lives and identity.Their experiences affect their lives and influence their behaviour and identity when they interact with others. Their own view of their situation means that they are afraid to seek care or report sexual abuse, threats or other similar conditions.

The objective of this qualitative study was to contribute to the understanding of how musical activities affect the participants' well-being and empowerment and to investigate which fac-tors contribute to that effect. Invitations were sent to 13 adult participants in a rock music school in the middle part of Sweden. 7 persons (4 men, 3 women) participated in the study. 4 themes were discussed in focus groups to highlight how informants were affected by the ac-tivity and what factors were important in the context. Results showed that music activities impact on participants' well-being and empowerment through several factors.Themes that appeared were: 1) focus on the present through music, 2) personal development, 3) meaningful leisure activity 4) the group properties.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

The aim of the study was to understand how an elementary school interpreted and worked with the law Skollagen (SFS 2010:800) concerning special needs in school additionally in which way a neuropsychiatric diagnosis might interact with the interpretation. To answer the aim we used following research problems: How does the school define the term special needs and special resources itself? How does the school identify pupils with special needs and work with them? In which way does the neuropsychiatric diagnosis affect the interpretation of the law concerning special needs when it comes to deciding whether a pupil is in need of special recourses? Skollagen (SFS 2010:800) does not define special recourses and does not indicate how the school should use them. We were therefore interested in how an elementary school defined the term and decided to work with it. We based our study upon interviews with 6 respondents whom are central in the process of providing special resources for children in school.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Can an increased intake of omega-3 fatty acids have an effect on testosteronelevels in women with PCOS?Author: Ylva Dernbrant och Helene HagenborgSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012BackgroundPolycystic ovary syndrome affects women of fertile age and consists of elevated testosterone levels and increased insulin resistance along with effects on ovulation and fertility. The elevated level of testosterone often leads to problem with acne and hirsutism, and it is also common with overweight and metabolic syndrome. The nutrition treatment has mainly consisted of energy restriction, together with exercise and drugs to reduce insulin resistance and consequently reduce androgen levels. However, an in-depth knowledge about how the components of our diet can affect further, is lacking.Omega-3-fatty acids can affect insulin resistance and testosterone levels within other groups but today knowledge is lacking if these findings can be transferred to women with PCOS.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

Problem: Which factors affect customer satisfaction in a non-physical bank relation? Purpose: The purpose with this thesis is to study what creates customer satisfaction in a non-physical bank relation. We look at this by conducting a case study in which we studied the opinion of customers who uses the e-bank at FöreningsSparbanken. Method: We have used a qualitative data method through which we have received answers from our respondents, these we have interpreted to form information, which we have used in our analysis. In our empirical study we have used a case study in which we have chosen to interview both customers and co-workers to get an answer to our problem.

AbstractGrowing up with a functionally disabled sibling can bring joy and positive experiences, but also complications. The purpose of this paper is to describe the experience of growing up with a functionally disabled sibling. I have chosen to focus the examination on how individuals with functionally disabled siblings believe they have been affected by their relationship to their functional disabled sibling and whether it has continued to affect them in adulthood.The examination was qualitative and conducted through interviews. The results showed that siblings of functionally disabled individuals tend to grow up with strong feelings of responsibility and anxiety that continue to affect them into adulthood. The investigation further showed that all interviewed chose occupations in care, and that they give great attention to relationships to others.