In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

In this trial we used QualispermTM as an objective method of measuring stallion semen. Samples of semen were analyzed before and after centrifugation. Motility and concentration were statistically analyzed. During the trial all the objective mesaurments were compared to a subjective method. The advantages of QualispermTM compared to older CASA- systems is it´s ability of measuring a greater amount of spermatozoa while it also grades them into different subpopulations. These subpopulations have different qualities that decides their capacity of fertilization. The results showed that this objective method might be used practically. Although, there are still some disadvantages, such as high costs and the necessarity of accurat training of the handler. If it´s possible to prove further relevant results that also are statistically correct, this could prove the usefulness of QualispermTM as an objective measurment method in the daily work at gestuts and stallion stations, thus giving the staff a reliable instrument in assisting the work for an improved horse breeding in Sweden, improving both in quality and economically..

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

The Swedish curriculum points out mathematical communication as one of the importantabilities that students need to develop. Previous studies show that students have not been given the right conditions to develop this ability sufficiently. The purpose of this study is to investigate how some Swedish teachers interpret mathematical communication and how the work with this takes place in their classrooms.The investigation consists of qualitative interviews with six teachers in the grades of Fk-3. The interviews have been focused around the teacher's interpretation regarding mathematical communication, how this is reflected in their work in the classroom and also if they see any advantages or difficulties in working with mathematical communication with their pupils.The result of the study shows that the teachers are well aware of the importance of communication and they have a will and an intention to let the pupils communicate mathematically. Mathematical communication is emphasized mainly as important for the pupil's learning and understanding.

The New National Elevation Model (NNH) is a new high-resolution digital elevation model (DEM) of Sweden from airborne laser scanning. It creates many new opportunities, particularly in the area of flood mapping. NNH is provided by Lantmäteriet in two formats, both in raw LIDAR (Light Detection and Ranging) data and in grid format with two meter resolution. These alternatives have advantages and disadvantages and the aim of this thesis research is to identify these. One of the focuses of the study is data storage and thus data structure analysis, resolution and storage facilities. The research questions are:Why and in what context the different NNH-products from the National Land Survey are used (DEM 2+ or point cloud)?What constraints and opportunities are created by the different options, mainly in terms of different software, resolution, and data storage?The study area is Kärsön in Ekerö municipality located in Stockholms län and has an approximate area of 25 square kilometers. The study is divided into two parts. The first objective is to identify the consequences of using different software to create DEM from pointcloud compared to the DEM2+ model. Height models with a two meter resolution are created in FME and ArcGIS. The models are then compared with the grid from Lantmäteriet, created in TerraScan. The second objective is to examine the impact of the change in resolution, both the storage aspect and both the accuracy aspect. Inverse Distance Weighted (IDW) is an interpolation method which in previous studies proved to have the best results on high resolution LIDAR data. This model was tested and compared with a model from FMEs built-in function and the model from Lantmäteriet wich are based on triangulation (also proved a good method in previous studies). The grid created in TerraScan has good properties such as accuracy.

The following essay describes a study made in Sweden in the autumn of 2010 at Södertörn University. The main purpose with this study is to find out and describe how people´s own understanding of being multilingual has influenced them. The objective behind this is to create a wider understanding for the phenomena. Therefore, the phenomenological perspective is used to describe the subjective reflection of a phenomena, in this case multilingualism. A qualitative method is being used for data gathering, implying conversational interviews with six multilingual people born in the 1970s and 1980s.The results show that the people interviewed mostly use their mother tongue in conversations with their parents and relatives today.

This user study was carried out at the library at Chalmers University of Technology in Gothenburg in the spring of 1999. Chalmers wanted to investigate how much their employees use electronic journals. To facilitate decision-making and be cost effective, the library needed to know about their customers' opinions. The main purpose was to investigate the usage of electronic journals, how the library's choice of these journals affects the frequency of use and what the attitudes towards them are. A questionnaire was sent out to 2 400 employees; 477 replies were received.

Firewalls protect network traffic and decide witch traffic to send further and witch traffic will be blocked. All this depends on the rules in the firewall. The firewall is installed between the internal network and the Internet. It is difficult to find a firewall that can protect us against different threats. Firewalls have both advantages and disadvantages and all this make them vulnerable.

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

The emphasize of this study is to evaluate security issues for home users having a personal computer connected to the Internet. It focus on the usage of advantages and disadvantages when using a firewall while connected to the Internet. The hypothesis is that it gives a better protection to install and use a firewall compared not to do so, due to security flaws in the operating system. The prediction was tested on a home user's personal computer. The testwork was divided into two major tests, each of them performed with, respectively without, a firewall. These major tests were divided into five smaller semi­ tests. The first semi­test without a firewall suffered from a virus or worm attack resulting in loss of data and log files.

The emphasize of this study is to evaluate security issues for home users having a personal computer connected to the Internet. It focus on the usage of advantages and disadvantages when using a firewall while connected to the Internet. The hypothesis is that it gives a better protection to install and use a firewall compared not to do so, due to security flaws in the operating system. The prediction was tested on a home user's personal computer. The testwork was divided into two major tests, each of them performed with, respectively without, a firewall.

This essay tries, in different levels, to explain and create a deeper understanding for the phenomena ?private security companies?. By using Mary Kaldors theory about new wars, I will come to the conclusion that the insecurity that these wars create is an important part in understanding the emergence of a security need that these private security companies can provide. Later I investigate and explain howthe neoliberal privatization policy that is spreading through the world today has laid ground for development of the private security industry. When I have answered these questions I analyze how the private security companies can affect the state, war and peace both positively and negatively.

AbstractThe purpose of this bachelor thesis is to describe the use of artificial insemination (AI) in sheep and discuss the possibilities for AI in Sweden. Male and female fertility, heat detection, semen handling and insemination techniques in sheep are described. Advantages and disadvantages of AI are discussed. In order to achieve genetic progress it is important with well planned and implemented breeding programs. The Swedish Sheep Recording Scheme and computer software from Elitlamm are the basis for sheep breeding in Sweden.

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.

This paper is about the new programming language from Microsoft, C# (See Sharp) and the .NET Framework. They are still in beta-version, but will be released on the market in February 2002. This paper presents C#, not in detail but the characteristics that distinguish the language. A comparison is done with C++ and Java, since C# is most resembling to these languages. Both C# and Java have been developed from the mother- language C++.