Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The purpose of this Bachelors thesis is to investigate teachers' work and attitude to life in relation to the curriculum. Furthermore, how teachers look at students' emotional/social development in their general development. The thesis also reviews the criticism from The Swedish School of Authority on various programs primarily SET (social and emotional training)Three qualitative interviews and four observations at three different schools with teachers have been conducted. Using theories of social constructivism, deliberative conversation and social and emotional skills, the intention is to interpret the gathered material.The results show that the teachers see knowledge of life in school as important in the foundation of students´ emotional/social development. One teacher follows the SET program and two teachers? took inspiration from various other programs and ideas.

This essay is about the principles and rules that control persuasive computer games. The term persuasive games mean computer games, video games and other similar artifacts that are produced to shape opinion. The rhetorical scholar Ian Bogost at Georgia Tech claims that this kind of games mainly get their persuasive power by using procedural rhetoric and that games as a medium gives special conditions for procedurality.  By procedural rhetoric Bogost means an argumentation that is based on rules and choices, as opposed to texts, movies and images. (Bogost 2007). Bogost describes these procedures as quite specific for games and claims that they differ qualitatively from ?ordinary? rhetorical arguments even if they just as other arguments work by establishing enthymems.

AbstractThe purpose of this essay was to determent if the authors? idea to replace a personal trainer with a training program, which is provided by software, is viable and if there is a market for such a product. The method that was used, included eight people who enrolled in a training program which were designed by the authors in Microsoft excel. The programs were based on principals of periodization, and included the phases: anatomic adaptation, hypertrophy, maximum strength and muscle definition. The training program was personal and based on individual goal setting.

This report is presenting an approach that can be used to measure water surfaces in difficult conditions caused by dense vegetation and lack of nearby known points. The objective was to make a contribution to necessary measures for adaptation against floods in Grums Municipality along the stream Karlbergsån, which may occur when persistent rain raises the level of the stream. Along the river there are low-lying areas prone to flooding. According to Grums Municipality, the stream may widen where the water level differences are large, to create a better flow path and to counteract flooding. Grums Municipality was also interested in survey stormwater discharges which may affect the water level in the stream.

Background                      European football has during the past decades seen a fast development towards a more professionalized and commercialized climate. This had led to the fact that a lot of clubs are run like any other company, and the focus on marketing and market shares has increased. To be able to create a strong brand clubs have to put a lot of work into marketing, not only of their own brand, but of their sponsors and partners as well.Purpose                              The purpose of this study is to (in step 1) analyze how two smaller Swedish football clubs build their brand and work with their marketing communication. In step 2, the purpose is to create a model of how these clubs may work to develop their brand and marketing communication.Method                              With a qualitative approach, the authors of this paper have analyzed text and documents as well as performed two in-depth interviews.Findings                             Both clubs lack a well-developed strategy regarding their work with their brand and marketing communication. However, there are in both cases factors that, if developed correctly, could help build a stronger brand and better the marketing communication.

This bachelor?s thesis studies Carl Str?mbergs ?ppeltr?dg?rd, a private garden consisting of a large number of apple trees and varieties. The garden is located outside ?rebro, in N?rke, and is owned by a unit owner association whose goal is to preserve and determine the varieties. Through interviews, articles, site visits and documents from Carl Str?mberg, the purpose have been to get an understanding of who Carl Str?mberg was, how he collected the apple varieties and how that process was affected by the climate amongst apple growing and pomology during that time.

Inledning: Människans utsläpp av växthusgaser påverkar klimatet kraftigt, internationellt samarbete är avgörande för att minska det globala utsläppet. EU:s utsläppshandel inleddes i januari 2005 och omfattar ca 1300 anläggningar inom industri och energi produktion. Terminer på utsläppsrätter introducerades i april 2005 och i samband med det öppnades European Climate Exchange som idag är den ledande och mest likvida marknadsplatsen för handel med utsläppsrätter i Europa och internationellt. I enlighet med hur aktiepriser påverkas av utomstående faktorer generellt på aktiemarknader vill författarna undersöka om priserna på utsläppsrätter påverkas av en utomstående faktor.Syfte: Syftet med studien är att undersöka hur priset på utsläppsrätter på ECX spotmarknad reagerar på klimatmötet i Köpenhamn samt om marknaden för utsläppsrätter är effektiv.Metod: Genom att använda finansiella marknadsdata kan en eventstudie mäta vilka följder ett specifikt event har på det undersökta objektet. För att kunna värdera hur eventet påverkar priset på utsläppsrätter tillämpas en uträkning av den abnorma avkastningen, vilket är den verkliga avkastningen minus den normala avkastningen under eventfönstret.Teoretisk referensram: Det teoretiska angreppssättet kommer att utgöras av den effektiva marknadshypotesen.

Syftet med studien var att undersöka människors motivation till deltagande inom lagidrott, vilken motivationsreglering som påverkar en idrottare till deltagande inom idrott samt hur uppfattat självbestämmande stöd från tränaren påverkar motivationsreglering, beroende på kön och spelarposition. Undersökningsdeltagarna var 146 idrottare, 59 kvinnor och 87 män, som var medlemmar i olika idrottsföreningar. Insamling av data gjordes i form av personlig kontakt med en enkät som innehöll mätinstrumenten Sport Motivation Scale och Sport Climate Questionnaire. Resultatet visade att det fanns en skillnad mellan könen i yttre reglering. De inre motivations-regleringarna i studien hade positiva korrelationer med yttre motivationsreglering, alltså om den inre motivationen höjs hos en idrottare så blir även den yttre motivationen förhöjd.

Anthelmintic resistance is a major problem in sheep husbandry all over the world. One way toslow down the development of anthelmintic resistance is to keep part of the parasitepopulation in refugia (unexposed to drugs) which will maintain the genes for susceptibilitywithin the population. Climate, type of parasite and drenching regimes effect the size of therefugia. Dilution of resistant with susceptible parasites, targeted treatment and targetedselective treatment are all management strategies that employ refugia. Dilution is possible butcomplicated.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Music affects us humans. Marketing has long made use of music as a means to enable customers to identify with a brand, and thus increase sales. The Influence of music is obvious, but can you use this on students, and how effective is it to use in a classroom?I will answer the question: how does soft music provide reassurance/create a harmoniums learning environment at the beginning of a lesson?By observing how students react and behave to the playing of soft music. My aim is to create different strategies that teachers can effectively use to get students to ?jump in? to their lessons without wasting 5-15 minutes of class time.Professor Lennart Grosin conducts research into what is in Sweden called PESKO.

Abstract Ideon Science Park was built on the edge of Lund city in mid-80ies. The Science Park was surrounded by open farm land and Lunds Faculty of engineering(LTH). The architecture, the facades of the buildings, were placed to face the faculty. The Science Park has since then grown, and the actual front of the building is no longer faced towards LTH. The people working at Ideon are met by the backside, the meeting with Ideon is primarerly a meeting with fields of parkinglots. The initiative to this thesis was taken by Ikano Fastigheter AB, one of two real estate owners of Ideon Science park. Their aim is to make the area easier to orientate, they want it to be more internally connected and with a stronger identity. The thesis is mainly dealing with two questions conserning Ideon Science center.

 AbstractSystem methodology is in the very heart of system development, it is a crucial part of how you define your work, how you choose to approach the actual problem at hand and how to solve it. Researchers in the system development field has shown that not all methods in theory are in compliance with how it is practiced by the companies who use them. In our thesis we have studied a larger international IT- company and one of their local offices in Sweden, who some years back changed their system development method from a more traditional to an agile one. Our aim of this study has been to establish whether both of these methods has differed between theory and in actual use, and if so, why this has occurred and what the underlying rationality might have been to promote this change. Our questions that we sought to answer were; 1.

SecRePac is a household appliance that simplifies sorting of packaging such as milk, juice and yogurt containers. By shredding the packages SecRePac reduces its volume uptake both in the home and at the recycling station. This leads to minimization of both transports to the recycling stations and truck transport for emptying the containers at the recycling station.The greenhouse effect deteriorates and becomes worse and worse leading to extreme climate changes and natural disasters such as floods as an example. Carbon dioxide emissions are the major reason for this and at least 30 percent of all these emissions come directly from transports. In the EU carbon emissions has decreased in the past few years.