Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Aggression between laboratory mice is a common problem and can result in welfare issues such as mice hurting or killing each other and also stress. Swedish laws and regulations clearly states that mice must be housed with a companion due to their natural social structure. Many studies have investigated the effect off enrichment, group size, cage size and other potential changes in in their environment on the occurrence of aggression. Even with these changes aggression can exist and therefore a new solution was tested in this paper. The proposed solution was to house an intact mouse with a castrated one and thus fulfill laws and regulations while still maintaining the physiology of one of the mice for the purpose of medical experiments.

In the farrowing pens the amount of bedding material and the quality of the concrete floor has a huge impact on both the sow and the piglets. In this study imbedding of rubber flooring on the solid area in the farrowing pen was used to see if it had any effects on the sows lying behaviour when compared to concrete. Another important aspect was to evaluate if the rubber floorings had a high enough durability to resist the normal wear in a farrowing pen. Concrete flooring is assumed to have a higher thermally conductive effect then rubber which can affect the sow?s chance to cool down.

Abstract The planning of landscapes and towns has changed from a top-to-bottom perspective, including a focus on common interests, towards an inclusion of dialogue between planners and inhabitants of the planning area. In the countryside areas there are many interests which could be incorporated in such a dialogue. Still, the landowners have the final right to make the decisions for his or her property. The purpose of this paper is to examine how a dialogue for countryside development works and could be working, what participators of such dialogues are thinking about their right to direct and transform the landscape, and which roles the planners may take in such a context. With this background in mind, I also look back into the history with the intention to understand the situation of today.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

Ulla Isaksson (1916 ? 2000) wrote many novels, often with a woman or several women as protagonists. In Dit du icke vill (?Where Thou Willst Not?) from 1956 she depicts a crisis of faith in a woman, which would not have been successful had she chosen a contemporary setting. She uses an adequate historical framework, the prosecution of witches in Sweden in the 17th century, well documented in reliable sources.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.

SARS [Severe Acute Respiratory Syndrome] penetrated China in spring of 2003, created havoc in the social society, exposed weaknesses within the political system and pushed the nation towards a crisis of confidence. At the same time the crisis revitalised the Party's position, brought people from different social stratum together and had a beneficial impact on the populace's knowledge on health related issues.What makes the SARS crisis in China interesting for further and deeper investigation is the method it chose to respond to its national crisis. They plan of response was indeed a retrogression back to "older" times, using methods and propaganda very much like those used during Mao Zedong and later Deng Xiaoping. The first step of response was denial and cover up of the real situation, which quickly turned to unprecedented transparency, as the magnitude of SARS became known. The Party and the government were quick to proclaim themselves as the bearer of the key knowledge and information on how to best fight the disease, this in sharp Contrast to the political trend of more co-operation between the private and public sector and political transparency.

The development of five individual pupils? writing abilities, as reported by six of their teachers, is analysed. The thoughts and reflexions inspired by the everyday interaction between the teacher and the pupil suffering from some kind of reading and writing disability are presented. The purpose is to capture what was unique and characteristic in the measures that triggered a positive response in the pupils. Some of the questions answered in this study are: How does the phenomenon of reading and writing disabilities manifest itself in the classroom, and what are the consequences for the individual pupil of the various pedagogical measures available?One conclusion that may be drawn from this study is that there is no cut-and dried method for working with pupils suffering from reading and writing disabilities.

Title: ?SJ AB har kommenterat ditt inlägg?: En kvantiativ och kvalitativ studie om SJ AB:s kommunikation i sociala medierWriters: Fanny Fellman and Moa GrönroosClass, semester, year: Bachelor thesis, 15 HP, winter semester 2014Number of words in the thesis: 13 566Problem definition and purpose: Our purpose is to investigate how SJ communicate in social media in crisis. SJ AB is a Swedish train company with traffic across Sweden who may be affected by a variety of crises. Social media use has today grown and now uses just not the Internet for pleasure, but also to ask questions and get feedback. Social media leads us into a new communication scenery, which also applies to organizations to be present.

The forest and mire landscape surrounding the north Swedish villages have been of fundamental importance through time for the farmers. In the Scandinavian summer farm system the forest and mire pasture was used to its full potential. The system consisted of smaller summer farms some kilometres from the main farm in the village, and were the livestock grazed in the forest around the summer farm. The livestock affect their environment, and grazed forests generally contain a higher biodiversity than an ungrazed forest. The overall aim of this thesis is to understand the impact of livestock grazing on a northern forest ecosystem over a long time period.

The City is filled with signs of life. It teems with human traces waiting to be discovered. Street art of different kinds prevails behind traffic signs, on posts and electrical boxes. Personally con-structed dogs guard roundabouts all around Sweden and small gardens spire underneath window ledges. In this work I want to identify these phenomena and find out what thoughts inspired these creations.

Nematodes are perhaps the most common animals in the world. Nematode populations can reach densities up to several millions per square meter in the soil. There are many factors which affect nematode communities in arable soil with respect to diversity and population size. Factors like tillage, crop, fertilization, nutrient status and moisture in the soil all have an impact on soil biology and in this way also have effects on the nematode community. This study is based on three different parts, soil samples taken in March 2012 and March 2013, soil samples taken monthly during the growth season of 2013 in bare fallow plots and a pot experiment.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

This thesis deals with numerical simulation of earth pressure against tubular bridges in the software Plaxis. Plaxis is a FEM (Finite Element Method) software based on numerical calculations for which approximate solutions are developed through an iterative process. The program is specifically designed for soil and rock mechanical tests, such as voltage and deformation calculations in soil.The Royal Institute of Technology conducted in 2005, field tests on tubular bridges of corrugated steel, which was part of Ersa Bayoglu Fleners PhD (Bayoglu Flener, 2009). She studied how two different tubular bridges deformed during installation and filling. Tests and measurements were made during filling.