Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Lichens are adapted to bright and sparse forests on oligotrophic ground. Due to a slow growth rate and high light demand lichens will suffer from competition in eutrophic environments. Therefore, lichens have disappeared from managed forests where the forest industry has increased the productivity. A reduced abundance of lichens will affect both biodiversity of the forest and the reindeer winter graze lands. It is important to understand how and for how long fertilization affects the abundance and diversity of lichens in order to protect lichen rich ecosystems. We have registered the biomass and number of lichen species in eight plots (four nitrogen rich and four nitrogen deficient) and compared fertilized Sami settlements with their oligotrophic surroundings in the nature reserves of Tjeggelvas.

This case study examines how a group of upper secondary school students in a multiethnical suburb of Stockholm reason about the theory of evolution. The theoretical background of the thesis is postcolonial and the questions raised were how spread the creationist thoughts are in the group; in what way the backgrounds of the students are relevant to their thoughts; how the students construct the notion of the theory of evolution; how they position themselves and others in relation to the discourse of the theory of evolution; if there are any differences between students at the collage program of natural science and the collage program of social science, and in that case, what differences; and who or what inspires the young in their thoughts about the theory of evolution. To answer these questions both a survey poll and interviews were used. The result of the case study showed that a majority of the students at the investigated school has creationist ideas and that the students profiled on social science have creationist ideas in a wider extent. Another result is that the religious background seems to be relevant to develop creationist thoughts, while the variables gender, home district and educational level did not differ the creationist group from the whole group.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

This thesis investigates how recipient countries' domestic type of democracy affects its inclusive ownership in international development cooperation. This is done by examining Swedish development cooperation with Rwanda and Tanzania during the period from 2010 to 2014, a time when ownership - a concept which emphasizes recipient countries' leadership over its own development - was a central part of the international development agenda. The two cases were selected through a most similar case design where the value of potential explanatory variables was similar, except for the recipient countries' types of democracy. Furthermore, the case study uses a comparative analysis to analyze strategies and reports done by SIDA and the Swedish Ministry of Foreign Affairs. Previous research focuses on the exclusion that national ownership can result in, in undemocratic national contexts. The main argument for this should be seen as the fact that ownership can not be representative if the power of the recipient's development agenda is limited to a decision-making elite.

Bacillus anthracis is the causative agent of anthrax, a serious and globally distributed zoonosis affecting a wide range of wild and domestic animals, invariably also humans. However, although known to humans since biblical times, much remains to be elucidated concerning the ecology and transmission of this bacterium. Of particular interest is the Bacillus anthracis spore, the uptake of which is the predominant way to contract anthrax and which is legendary for its resilience in the environment and thus crucial for persistence and spread of the disease. Hence, the aim of this study is to review the natural transmission of Bacillus anthracis and investigate potential means by which soil persisting Bacillus anthracis spores reach concentrations sufficient to infect susceptible hosts. When reviewing the literature, three different theories can be distinguished. Firstly, ?the incubator area? hypothesis suggests that favourable soil factors, possibly in association with amoebas, may constitute an environment supporting repeated spore-bacterium-spore cycling, thus increasing the local amount of spores.

AbstractThis thesis analyzes the Russian Foreign Policy Doctrine from a broad theoretical perspective, with the aim of describing and explaining the doctrine using a number of theoretical approaches. Russia's foreign policy has undergone substantial changes since Vladimir Putin became president in the year 2000, involving a radical shift in foreign policy objectives and thereby moving away from the more confrontational and distrusting policies which characterized the Boris Jeltsin regime. Putins doctrine, based on pragmatism and seeking partnership and collaboration with the West, can be described as a near revolutionary re-orientation of Russia's foreign policy guidelines, meaning a transformation of the country's self image which implies a rejection of great power status and a search for a new role in the international community.Our thesis has examined explanatory variables such as the domestic political situation in Russia, the contemporary international system and President Vladimir Putins system of beliefs in order to describe and explain the doctrine. Our results show that the doctrine is largely a product of Putins personality, values and beliefs, but also to a large extent a consequence of necessities, namely the poor Russian economy and the fact that the country no longer can withstand an all out conflict with the West involving an excessive arms race.Keywords: Vladimir Putin, pragmatism, realism, domestic politics, radical change..

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.

During the last ten- fifteen years the Eurasian lynx (Lynx lynx) population in southern Sweden has increased considerably. This area has a high density of both people and roads and have a higher roe deer (main prey of lynx) density than the rest of the country. Movement patterns such as how long animals utilize their kills and how far they travel from their kills between revisits is unknown for lynx in southern Sweden. The aim of this study was to examine how different factors affected the time lynx used their kills and the distances they travelled from the kill between revisits. The data was prepared and calculated using ArcGIS and the study is based on 98 ungulate kills and 12 lynx individuals.

During the later part of the 20th century the amount of children and adolescents in Sweden who reported psychosomatic illness have greatly increased. The main reason is estimated to relate to weak resources in school and school healthcare. Increased resources do not always have to encompass investments for school and school healthcare. Other resources play an important part as well. A child?s domestic situation serves as one of those resources where fundamental knowledge and values are set.

The purpose with this study was to systematically examine scientific studies of audiologic group rehabilitation. The definition of audiological rehabilitation was explored, different variables that influence the result and how the outcome measures should be done and its relationship with the goals of audiologic rehabilitation. The method used was a literature study. Pubmed and Cinahl were used for the search of literature. Some articles were searched from scientific studies reference lists and also advice from the supervisor.The result from the different studies shows that the effect of rehabilitation varies as there are many aspects that have an affect on the outcome measure.

Background: Cerebral Palsy is usually divided into three subgroups: ataxic, spastic and dyskinetic, where children and adolescents can, because of misestimation in nutrition and energy intake, suffer from weight problems.Aim: To compare calculations with equations with the individual's measured RMR in the subgroups, to see if any equation is more suitable. This could be used as a tool to calculate the resting metabolism at times when it is not possible to perform clinical measurements.Method: The RMR has been measured in 37 children and adolescents aged 3-15 years through indirect respiratory calorimetry. Those values have been compared with calculations from five equations. The results were then analyzed in order to find if any equation is better to apply for calculating resting metabolism for each subgroup.Results: The ataxic group was overestimated by 56.5% of the calculated values. WHO/FAO/UNU?s equation indicates a significantly strong correlation between the measured and calculated values (r=0.85, p<0.05).

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship.