Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The last few years a lot of media air time has been devoted to training, sports, health and weightloss on a more personal level then before. The new media arena is beeing used at its´ maximumto broadcast wievs on how we should eat, look, exercise and live. This thesis is trying to makebetter understanding on what people in general think is important when it comes to physicaltraining and motivation with the aid of digital media and IT systems. The thesis describes aworkshop that was conducted within the frames of Participatory Design and the outcome of thatworkshop. The workshop was conducted with a group of lead users (in this case instructors at avery large fitness center in Umeå, Sweden) and the main question was ?How can IT be used toachive a positive effect on physical exercise if motivation is the focus??.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

Denna uppsatts består av en kvantitative enkät studie som genomfördes på två högstadieskolor i mellan Sverige under våren 2012. Syftet med uppsatsen är att få en inblick i vad som ligger bakom elevers val av fritidsaktiviteter och då mer precis val av fysisk aktivitet samt att undersöka skolans, och då främst ämnet idrotts och hälsas, roll i elevernas val av aktivitet. Bakgrunden till rapporten kommer från formuleringarna ur lpo 94 och lgr 11 som betonar att ett syfte med ämnet är att främja Idrott och hälsa ämnets uppgift att främja fysisk aktivitet på fritiden. Vi analyserar tidigare forskning som bland annat har undersökt den störta föreningsidrotten som utgörs i Sverige och vad det kan finnas för faktorer till att ungdomar utför den. Tidigare forskning som används i rapporten är bland annat från venska riksidrottsförbundet och ungdomsstyrelsens rapport om unga och föreningsidrotten.

Title: Teaching environment and teachers. A study of how music education philosophies influence instrumental teaching and learning at a community music school. Question of the research: Which Music philosophical ideas can be traced in the instrumental teaching of a community music school? Two teachers and their students have been videotaped. Data from the tapes and from interviews with the teachers and students have been analyzed by means of a category system, which grew out of the theoretical overview.

The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity. The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

The aim of this thesis is to examine how different kinds of information seekers are evaluating information quality in the information flow online. To address the problem stated, qualitative interviews were carried out with a librarian as a reference person and a group consisting of journalists and scientists. The result of the study implies that the reference person is well aware of the strategies employed by her in the search process. However, the respondents are not aware of the strategies they are actually using. An explanation is the respondents lack of education in information seeking.

The area of Lycksabäcken northwest of Lycksele is a national interest of natural conservationbecause of its geological values with many unique landforms. Many of these landforms indicatethat the deglaciation process in the area was very complex. However, the deglaciation process inthe area has not previously been fully understood. The aim is to add to the knowledge of theevents that took place during the last deglaciation. To do this, the glaciofluvial landforms in thearea were mapped by studying aerial photographs with a Wild Aviopreter and a five-day fieldinventory of key areas for the interpretation.

A water treatment unit consisting of two aeration basins, two settling tanks, a residence basinand a horizontal subsurface flow wetland were used to treat wastewater from an eggprocessing factory in Brazil. The aim of this paper was to determine the efficiency of thesystem in reducing nitrogen, phosphorus, BOD5 and TSS (among other parameters) andgetting a further understanding on different kinds of constructed treatment wetlands as well astheir nitrogen and phosphorus removal processes. The wastewater from the factory consistedof process water from manufacturing and water used for cleaning, no stormwater or sewagewater entered the system. Tests were taken three times a month from October 2013 ?til April2014.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.