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 main purposes of this study were to 1) quantify bacterial production in winter during ice conditions, and 2) to compare these production measures with values measured from summer and open water conditions in three humic lakes situated in northern Sweden. Another purpose of this study was to 3) examine whether clear-cutting significantly affected bacterial production or water chemistry in two lakes situated in catchments were a large part of the forest had been removed through logging compared to an undisturbed reference lake. In winter (March/April 2014), the bacterial production ranged from 0, 7 - 2, 2 µgC/L/day and in the summer of 2013 the production values was 4 ? 10 times higher. The main reason for lower bacterial production in winter was ascribed to lower water temperatures as well as to older and more recalcitrant DOC, as there were no significant differences in total dissolved nitrogen or DOC concentration or -quality, that could explain a lower production compared to summer.

Gestamp R&D i Luleå utvecklar stötfångare, sidokrockskydd och andra krocksäkerhetskomponenter åt bilindustrin. Dessa delar har till uppgift att vid krockar deformeras och absorbera den tillförda energin. Kring krockskyddens utformning finns ett antal lagar och regler. Alla dessa måste tas i beaktade när ett ny produkt utvecklas. På Gestamp R&D används CAD- programmet I-DEAS för att ta fram lämpliga geometrier till ovan nämnda produkter.

This essay in historical archaeology deals with cultural-historical values of buildings and inthis case the old train- and ferrystation in Helsingborg. The building has from the day of itsopening in 1898 been exposed to threats of demolition since its original purpose was as atemporary building with intension of being replaced within a couple of years. After havingseen two World Wars, eventhough Sweden never participated, and the ferrytraffic with its upsand downs the station was an important part of Helsingborg. All the ferrytraffic over the straitto Denmark was handeled by the old train- and ferrystation untill 1955, when a competativeferrycompany was built close to the old station. After a hundred years of service the oldstation was closed down when a new station was built i Helsingborg in 1991 with theintension of gathering all travelers in one building.

For centuries, springs have played a significant role in our society as water supplies, reasons for where to settle down, and in folklore. There are different reasons why and where a spring forms, e.g. in what kind of soil it has its outflow. Geographic and geochemical surroundings have an influence on spring-water quality.For this project some of the springs in the Lagga perish, Knivsta municipality, Sweden, were selected for a closer study. Water samples were collected from springs for analysis.

Annedal is a brand new neighborhood in the Bromma part of Stockholm. The neighborhood construction has now reached its halfway point. When finished, 5000 people are estimated to live in Annedal. The focus for the new area is variation. Both housing co-operatives and rented apartments have been built and more are under construction.A study about the valuation of town quality in the Stockholm region was produced by the Stockholm County Council in 2011.

In the near future we need to reduce the greenhouse gas emissions significantly for the benefit of the environment around us. The European Union has de-manded a variety of climate and energy goals to be achieved by year 2020, the ?20-20-20? targets. With these aims, The European Union means that we must reduce our emissions from fossil fuels and instead increase our renewable fuels. With stump harvest in the forest it?s possible to increase the use of renewable fuels and reduce our emissions from fossil fuels.

Abstract A phenomenon that has been noticed more and more in media and the public space in recent years is what is called guerrilla gardening. It means the illicit cultivation of someone else?s land. This report's intention is to analyze what impact guerrilla gardening could have on today's urban space in terms of stable changes in norms and physical design. I have also focused on guerrilla gardener?s choice to carry out these actions illegally, without asking for permission, and what impact that could have on the issue of appropriating public space.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

ABSTRACTThe aim of this quantitative study was to investigate if stress, self-efficacy and life satisfaction varied with gender and age. The sample was selectively chosen in the municipality, country council, private sector and in the trade business. 237 participants were included in the study, of which 94 were men and 143 were women. Age was split in two categories: younger adults (18-40 years) and older adults (41-65 years). The results showed that there were correlations between the dependent variables: stress, self-efficacy and life satisfaction.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

In this essay, I have interviewed four pedagogues from three preschools whit different pedagogical purposes. The purpose was to find out how they work with mathematics outdoor. In addition to interviews, I have conducted observations at each preschool. The different preschools are one traditional, one Reggio Emilia and one ?all weather? (Friluftsfrämjandet) preschool.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

The effects from a planned wind farm on the grid utility Gävle Energis electrical grid have been studied. The wind farm is planned to be built in the forest 15 km north of Gävle and will have 23 turbines with rated power from 2 to 2.5 MW, resulting in a total installed power between 46 MW and 57.5 MW. The grid connection will be made at 70 kV. The aim of the analysis was to determine what effects the wind farm would have on the power grid in the form of electrical disturbances (flicker etc.), need for new investment and raised operational cost. To allow the connection of the wind farm technical solutions (new lines, power stations and grid reinforcements) have been constructed.

The behaviour of the red-tailed guenon (Cercopithecus ascanius) was studied over the course of nine days in the Sabaringo forest surrounding Kichwa Tembo Tented Camp near the Masai Mara National Reserve, Kenya. A focal animal instantaneous sampling method with a one minute interval was used to record the behaviours of the monkeys for approximately 12 hours a day, the day being divided into six shifts á two hours. This method has proven successful in earlier studies of red-tails in this area. The study subjects included both lactating and non-lactating females, juveniles and on some occasions the resident male. The purpose of this study was to examine the grooming behaviour of red-tailed guenons and whether or not the occurrence of grooming varies depending on monkey type (lactating or non-lactating) and time of day.