There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

Communication, information and marketing are three of the main prerequisites for companies that want to increase their turnover. The everyday work for a Forest Manager within the forest owners? association Mellanskog consists to a large part of interpersonal communication, either by close vicinity contact or by phone calls. Interpersonal communication is time consuming and resource intensive. If the flow of information, communication and marketing does not function well then there is a lack of a base for development.

   To work and live in the same place where ones employer also is the landlord, can create a situation with many special requirements for the individual. Constrains regarding time, space and impact on social life is likely to appear. Based on theory and empirical research about the Boundaryless work and the Psychological contract the purpose of this report is to examine employees who live and work at the same place. This is done by studying the regulation regarding time and space factors and the psychological contracts in expectations and in violation of the psychological contract and the risks associated with this like Locked-in factors. The study includes interviews with managers and employees (n=9).

Pharmaceuticals are environmental pollutants that are a major threat to aquatic ecosystems and very little is known about their ecological consequences. In this study growth, survival and behaviour (sociability, activity and boldness) of perch fry (Perca fluviatilis) were examined in order to study the possible effects of exposure to a benzodiazepine anxiolytic drug, Oxazepam, during embryonic development. The study tested following hypotheses: (1) perch growth is affected positively by exposure during embryonic development; (2) early perch survival is affected positively by exposure during embryonic development; and (3) boldness and activity increases while sociability decreases in perch fry exposed during embryonic development. Embryos of naturally spawned perch were exposed to water with two different concentrations of Oxazepam. The embryos were exposed during different parts (24-hour periods) of the embryonic development, because embryos may be more vulnerable at certain times during embryonic development and/or because the exposure at different times can produce different effects.

The aim of this Master?s Thesis is to examine the importance of literacy and reading in a country like Jamaica. What role do public libraries and bookmobiles play in promoting literacy, and how does this work correspond with the UNESCO public library manifesto?To answer this, interviews were conducted with nine Jamaican librarians, and study visits were made to libraries and bookmobiles. In addition, development plans, policy and other relevant documents were analyzed.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

The purpose of this literature review is to visualize the contributing factors of insufficient hygiene routines and incorrect aseptic handling. The literature review contains ten scientific articles from England, USA, Italy and Sweden, and related literature. Factors causing the problem are presented as four themes, the most reoccurring in our material are lack of time, knowledge/education, equipment and attitudes/motivation..

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

The purpose of this study was to examine the resources and barriers that social workers have incorporating the Social Service Act states during meetings with clients, using and developing the client's skills and knowledge, develop their own resources and to promote the use of self-determination. A qualitative study was done by interviewing six social workers working within the in social service?s department for family and individual welfare. Social workers were encouraged to describe and discuss the key aspects of cases that developed positively respectively negatively. Motivation theory, evidence-based practice, empowerment, and expert-expert relationship are the theories and concepts that we used to analyze the material.The study's main conclusion is that the most important prerequisite for positive development of cases is that the social worker emphasizes and stimulates the client's own resources during meetings.

The aim of this work is to take the first step into a development process, with the intention to find a way of making prehistoric soil fertility a variable in archaeological landscape analysis. A pilot study is performed on the Mälar basin area, where four topographical and geological factors are reclassified and then combined, resulting in a map which expresses a relative indication of agriculture potential. The map is then compared to the distribution of Migration Period graves and gold finds. This, however, does not mean that the technique is tied to a certain prehistoric period. Because the work is intrinsically experimental, the technique as a whole is finally discussed and evaluated, and suggestions of improvements and further studies are made..

Writing is a critical element for many of the second language learners that I?ve encountered in my work as a Swedish teacher. Therefore, on the basis of Jerome Bruners theories of reflec-tion and learning, was the purpose with this study to examine the scaffolded structured reflec-tion conversation as a method for writing development. Bruner says that the knowledge be-comes deeper when we consciously reflect over it (Arfwedson 1992:110 f).I have used a qualitative method where I let five students write a text in Swedish on the subject "application for internship". After that I held a conversation with each of the pupils.

AbstractThe tourism industry has evolved to a vital factor for destination development in rural areas. This study aims to see how the tourism industry can be seen as an opportunity for development in rural areas. To be able to develop, rural areas have to be restructured and this study presents the restructuring problems that rural areas usually face and how developing tourism can be seen as a solution to these problems. Five destinations of rural character have been investigated in this study in order to see how these restructuring problems are expressed and addressed through tourism. A key example has been used to provide a clearer image of how these problems and tourism are related to each other and how their interaction can create a positive development for rural areas in Sweden..

The aim of this study was to examine how "Professional Exes", individuals that have exited a drug abuse and a criminal career and further are educated to work in the addiction field, transformed their identity and which factors that were significant in the process. The result of this study are based on semi-structured interviews with five Professional Exes and shows which specific factors in the process that contributed to the transformation and what kind of difficulties and barriers that existed during the process. The study suggests that, among other things, identification with others exes and the 12 Step Program are significant factors in the process. Furthermore, the study suggests that a difficulty in the transformation is that residues from the previous identity such as a poor self-esteem occurred in some situations..