År 2004 påbörjade Bokföringsnämnden ett projekt kallat K-projektet. Projektet innebär att företag delas in i fyra olika kategorier K1,K2, K3 och K4 där var kategori har sina specifika redovisningsregler. Regelverken skall också enligt BFN tillämpas i sin helhet utan avvikelser. I Inkomstskattelagen förekommer det på vissa ställen hänvisning till redovisningen samt till god redovisningssed. Resultatet ska beräknas enligt bokföringsmässiga grunder, detta framgår av 14 kap.

Water is an important food and an important natural resource. In order to protect these are the Environmental Code and the EU directive given to water protection and related water protection regulations will be established for all water sources until 2010. Those who will prepare a water protection and related water protection regulations is the municipality or person responsible for water supply. The person then decides and declares the area as water protection and related water protection regulations are municipal or provincial government. The idea of creating a water protection is to protect the water supply and the body of water against pollution caused by point sources, diffuse sources and accidents combined.

Med metoden Motiverande samtal (MI från engelska Motivational Interviewing) kan rådgivare höja klienters motivation. Genom att koda rådgivarbeteende i MI-sessioner med kodningsverktyget ?Motivational Interviewing Treatment Integrity? (MITI) kan sessionen utvärderas. Det är viktigt att kodningsverktyget har hög reliabilitet för att ge tillförlitlig feedback till rådgivare och upprätthålla metodens kvalitet. Det primära syftet med studien är att undersöka interbedömarreliabiliteten i den nya versionen MITI 3.0.

In contemporary encryption the vast amount of text subject to cracking has brought about the demand for methods distinguish files more likely to be encrypted. The encryption software Truecrypt can encrypt files that are not possible to identify with a file signature. To solve the detection problem, an algorithm sensitive to the absence of structure in the very code of files was developed. The program was written in the programming language EnScript which is built into the forensic software suite EnCase. The essential part of the algorithm therefore deployes the statistic of a chi-square test for deviance from a uniform distribution to distinguish files with contents that appear to be random.

The aim of this paper is to examine the American movie trailer particularly its history, marketing and functions, presented as an historical overview from the serials of the early 1910s to the trailers of today. A trailer from each decade of the twentieth- and twenty-first centuries is selected which represent typical trends and shows how trailers historically functioned, including their formal, generic differences.The introduction focuses on the market in which the trailer operates, and raises the issue of the entertainment value of art or marketing, how the film industry works and to role of advertising. The second part of the introduction focuses on the development of film stars, and their importance in trailer campaigns. This brings in the question of the growth of Hollywood and new media forms/technologies. The manner in which new media also create a new type of audience is considered, which demonstrates how the trailers capture audience attention in new ways.The second part of the paper focuses on the history of the trailer and examines typical structures, of the different periods.The third part analyses how different trailers operate, and how the trailer industry stands at the beginning of a new era, the so-called Post-interactive era, which is discussed with regard to Spider-Man 2 and The Da Vinci Code..

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

The development in electronics increases the demand for good design methods and design tools in the field of electrical engeneering. To improve their design methods Ericsson Microwave Systems AB is interested in using computer tools to create a link between the specification and the implementation of a digital system in a FPGA. Xilinx System Generator for DSP is a tool for implementing a model of a digital signalprocessing algorithm in a Xilinx FPGA. To evaluate Xilinx System Generator two testcases has been designed. The testcases are selected to represent the FPGA designs made at Ericsson Microwave Systems.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

The idea of this thesis emerged from our common interest to explore the life cycle of Swedish tourist destinations. This study has historical features since we tried to identify crucial historical and current push and pull factors, which influenced destinations upturns and downturns. In order to achieve our primary goal and identify those factors, we made two case studies. We chose Åre and Mölle as our cases and these two areas will represent Swedish destinations, and their life cycles, as a whole. The destinations? developing processes and their nowadays profile are not the same as for two hundred years ago which was a reason and motivation that made us start exploring this specific subject.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

The question how teaching should be organized in order to give the students the help and support they need to reach their goals is always of vital interest. All students are unique individuals with different prerequisities, possibilities and needs. Streaming in mathematics could be one solution.The first week at upper secondary school a diagnostic test is carried through. Thereafter, the result is used as a basis for dividing the classes into different teaching groups. Thus, the groups working with mathematics become more homogeneous and the students? previous knowledge is approximately at the same level.

Denna uppsats kommer undersöka om det finns ett samband mellan läsförståelse och läsupplevelse på surfplattan iPad. Det kommer att försöka fastställas om läsförståelse är bättre på iPad eller papper, och om deltagarnas egen läsupplevelse reflekterar deras läsförståelse vid läsning av en kortare text. Hypotesen i uppsatsen var att deltagarna antog att den traditionella läsning på papper var bättre än läsning på Ipad, vilket inte nödvändigtvis stämmer. Det undersöktes även om användarvana hade någon inverkan på läsförståelsen på iPad. I undersökningen fick målgruppen, som bestod av medieteknikstudenter, läsa två texter och därefter svara på tillhörande frågor, en text på papper och en på iPad.

Communicative recycling, to repeat utterances uttered by oneself or others, is a common phenomenon in all societies and languages. The talk of persons with autism often features recycling. The aim of this study was to identify different forms of recycling in communication involving a boy with autism and to describe its functions. Communication between the boy with autism, who used Picture Exchange Communication System (PECS) to communicate, and his parents and teachers was videotaped. The conversations took place in familiar settings, in the boy?s home and at his pre-school.

Mitt syfte med denna uppsats är att belysa effekterna av tvåspråkighet hos vuxna. Mina frågeställningar är om tvåspråkigheten ökat den lingvistiska medvetenheten och om informanterna ofta växlar mellan språken. Jag har även frågat om intervjupersonerna känner sig bikulturella lika mycket som de är tvåspråkiga samt om de upplevt positiva eller negativa attityder till tvåspråkighet. Som metod har jag valt att genomföra intervjuer med informanterna. Jag har intervjuat sex personer.Resultatet visar att tvåspråkigheten medför ett språkintresse och en ökad språklig medvetenhet.