Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

In this study, I intend to examine some aspects of the activities of cultural companies in the town of Arvika. The study is qualitative in nature and based on in-depth interviews with self-employed cultural workers, as well as representatives from Arvika municipality. Cultural policy documents have been studied to clarify the self-employed status in the cultural sector and thus their importance to the cultural life in Arvika overall.My hope is to get a glimpse of what it means to work as a self-employed within the cultural sector in Arvika and the conditions that exist, in order to successfully run and develop their businesses.There is a shift in cultural policy, which has led to permanent forms of employment becoming fewer and self-employment to grow ( Karlsson & Lekvall, 6 ). One can say that the cultural sector has moved in the direction from a public matter, to the more privatized ( Köping , Lantz & Stenström, 3 ). The problem with this is that the policy of self-employment has not progressed at the same rate as the amount of business.

This thesis attempts to describe the application of variation theory, as developed by Ference Marton, at a Swedish primary school, intermediate level. The aim of the thesis was to investigate some aspects of a learning process. The students were introduced with the theme of ?sustainable ecological development?. This included theoretical and practical knowledge of the art of sustainable living.

The main discussion in this essay concern what the Emerging Church is, its sociological and theological context, their main critique of modernism and the Consequences in theology and praxis. EC is not a new church but wants to be a new way of being church. In England much of the discussion concerning EC has found a context within the report Mission-Shaped Church (MSC). EC differs from Emergent Village which is a continuing discussion from a postmodern philosophical view.EC is born in an evangelical context with the tensions in the postmodern context, the liminal situation with among other items the disussion about a liquid culture and liquid church. Other backgroundfactors are the ChurchGrowth-movement, Willow Creek and the Gospel and Our Culture.EC critisizes its evangelical background and moves the center from justification to incarnation, from propostionalism, individualism, mission and activism to a theology of incarnational community life.Four different proponents are considered; Brian Mclaren, Dan Kimball, Karen Ward and Ben Edson.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical Consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

The essay depicts the opposite views of the director and an actor during the filming of a specific scene in a feature film. The actor feels that he is not being listened to. This leads to unforeseen Consequences for the director, as the actor no longer wishes to take part in the marketing of the film prior to its opening night. Everything is seen from the director?s point of view, she is working in a film world dominated by men.Questions are being asked if the director?s instructions are clear enough or if the actor, fearing getting lost, is mixing up his own feelings with those of the character he is portraying? What happens to the collaboration and how does it affect the rest of the team and the completion of the production? The director is also the producer.

This study focuses on trying to understand the attitudes of people born in the 1940?s concerning their view on social media. This 1940?s group has been growing on the social networks such as Facebook, but their usage is not active. Therefore, the purpose of this report is to understand in what way they are affected by the using of these platforms.

Textbooks are the most dominant literature used in schools and are therefore an important source of information. Consequently, it is crucial that these are not misleading or biased and maintain a high quality along with a strict concordance to the School Department?s curriculum. The aims of this study have been to examine how Mormons, Jehovah?s Witnesses and Hare Krishna are presented in four religion textbooks used in senior high schools, as well as to examine what type of knowledge is being presented in terms of epistemology.

A Queer Reading of Charles Bukowski?s Women and Love is a dog from hellThis thesis aims to examine how the representation of gender is portrayed in relation to sex and power in Charles Bukowski?s novel Women and poetry collection Love is a dog from hell.The theoretical frame of the analysis is based on Judith Butler?s queer theory regarding the heterosexual matrix and gender performativity. The analysis consists of a textual comparison where a specific selection of poems is analysed parallel to the novel to see how they interact and how they oppose each other, through a queer reading.The analysis is divided in three parts where the first one discusses the construction of masculinity in Charles Bukowski?s protagonist Henry Chinaski and how this is presented differently in the two literary genres. The second part reveals how sex is presented in relation to power and how active and passive women are considered as sexually acceptable.

In order to reduce greenhouse gas emissions from human activities fossil fuels will have to be replaced with renewable energy alternatives, such as bioenergy. Sweden has a great potential to produce bioenergy derived from forest products and there is currently a great interest within Sweden in using stumps for bioenergy production. However, the environmental Consequences of the method need to be investigated before stump removal can be performed on a large scale. Swedish forest soils contain large carbon pools and a different land use may change conditions so that soils that presently act as sinks of carbon could potentially turn into sources of carbon release instead. This study investigates the initial effects of stump harvesting on the emissions of three greenhouse gases, carbon dioxide, methane and nitrous oxide. The emissions were measured from the soil surface in a Norway spruce forest located in the southern part of Sweden.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

This study investigates how social interaction affects newly arrived pupils? views on their study situation in the Swedish educational system. The aim is to give a contribution to the discussion on the notion of including ?the Other? in educational practice in multicultural schools. Semi-structured group interviews were conducted to explore how the intercultural perspective and the theory of inclusion can be used to explain the dynamics of social interaction.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofConsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

Background and problems: All that is stated in social media might not always sometimes be right, which has Consequences for the individual's view of the described phenomena. The individual interprets and takes in mass media messages, which can lead to that the wrong information makes believed to be is correct one. The news media?s photo illustrations might pictures result in bad images of the suburbs. Hovsjö, residential area in the city of Södertälje, occurs in the media depicted as is a bad place to live due to the high rate of crime there.Purpose and Issues: My main research question is: How do young people view their residential area Hovsjö in comparison with the image they believe consider is given in that the news media gives the area? Further questions of the study are: How do the young people of the district describe their residential area? How do the youth's react to the news media images of Hovsjö? Has the neighborhood helped to form their identity?Method: In my data collection I have chosen a qualitative approach with observation and semistructured interviews.