Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

I intend to examine how teachers interpret the purpose of preschools and the national curriculum and how they handle any problems rising due to the fact that the curriculum is just an instructional document and freely interpreted. Personnel working within the school system have different opinions on how to maintain a functional educational activity. How do they interpret the national curriculum and why? Are there any similarities or differences between different teacher?s views and is it possible to approach this in a constructive way? Is it really possible that personnel working at Swedish preschools are unaware of their purpose or is there another explanation?In this study I have worked according to the qualitative method and have been conducting interviews with the possibility to open follow-up questions with room for interpretation. A total of six people on four different preschools have been interviewed and their answers have been analyzed as a whole.The result from these six interviews shows that there are both differences and similarities in their interpretations of the purpose of the Swedish preschool.

The main purpose of this project was to make a survey of the steam and electricity consumption at Akzo Nobel Functional Chemistry AB and give suggestions of how to minimize them. These three different areas were focused on. First to make a survey of all the most important consumers, second to find the electricity consumption of the air compressors and the amount of waste heat produced from them. The third area was to calculate a model of how much fresh water that is used during a cooling sequence in the water based heating/cooling system of the reactors and give a suggestion of a suitable reuse for this water.The main result is a total survey of the energy consumption in steam and electricity. The survey shows that the second largest group after drying is heating of ventilation which gives big potentials of reducing the total steam consumption if there is a way of being self supporting in ventilation heat.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

Diet and lifestyle are closely interrelated and believed to have a significant influence on four major public diseases - cardiovascular disease, cancer, hypertension and obesity, but also affects functional deficiencies like gluten- and lactose intolerance. Health added-value foods are thought to reduce health-related risks or delay the onset of these major diseases. Therefore, interest among scientists, researchers and the public in general has been growing remarkably over the last decade regarding these special foods. The Swedish market seems to be a good target for health added-values food. However, as there are many risks and cost factors involved for companies to enter the market or invest in R&D, it is important to take a step back and analyze the current market situation.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.

The study presented here is about how to make the special needs user who has a profound intellectual disability and additional disabilities more involved in their implementation plan. Based on a life story interview the study aims at analyzing perceptions of procedures to enhance special needs users? influence. The method used in this study was a qualitative research approach as an overall approach in order to use a narrative method where life history is the method. The focus has been to study a part of an individual life history - a specific domain in the life of the interviewee?s working career.

IBS patients experiences of eating the low FODMAP-dietIrritable bowel syndrome (IBS) is a common, functional gastrointestinal tract disorder. The disease is benign but may cause much suffering for the individual. The treatments available are used to relieve symptoms. One nutrition therapy is to exclude fermentable oligo-, di-, monosaccharide and polyols, so callde FODMAPS, from the diet. This diet is proven successful and even significantly better than the standard nutrition advice for IBS.

This report is a hermeneutic analytical study of a practical pedagogical situation. For three occasions I observed my own practice as a dance teacher and how a moment, choreographic approach in the governing documents for upper secondary school GY11 was executed in a group of dance students. The part is formulated in the course objectives for the courses on the arts program under the topic Dansgestaltning with focus on choreographic approach. The study is based on a socio-cultural thinking but also takes into account the prevailing gender theories and focuses on how the process of formulation level, through the transformation level is portrayed in the realization level of the dance regarding choreographic approach. The study illustrates educational research from both a dance perspective and a school development perspective.

The Sitting while waiting for sustainability project goal was to make a functional model for a resting chair and to make it by using furniture and artefacts as material. A try of understanding the process of re-design and to use it to design was driving the project through. The result was a prototype made out of a bed frame and 18 pair of jeans and with details made out of leather..

Crossfit is a recently developed form of training which is based on a number of functional resistance exercises performed at high intensity, often to the point of muscular failure. Crossfit has since its introduction 30 years ago, reached vast popularity all around the world, including Sweden. Its practitioners considers Crossfit to be an effective training method for achieving a functional and total trained physique thru improvements in VO2max, muscle strength, endurance, balance and speed. Few scientific studies has been published in the subject which is why this study sets out to examine the effect of Crossfit on VO2max (measured with Åstrands submaximal cyclingtest), maximal strength capacity in lower- and upper body muscles (measured with 1 RM tests in bench press and leg press), rapid strength capacity and strength endurance capacity in upper body muscles (measured with push-up test in 30 seconds) and explosive strength capacity in lower body muscles (measured with sergeant jump test). Five women with an average of 33(±5) years of age all new to Crossfit, performed these tests at two separate occasions with a training period of four weeks consisting of 12(±3,67) Crossfit sessions in between.The result showed a significant improvement in the maximal strength capacity of the leg extension muscles (p=0,025).

The aim of our study is to ascertain whether a hanging suspension fluorescentlamp for a private home environment is going to be attractive for a largeaudience. We want to open up for new uses of fluorescent lamps as lightsources.The main approach in this work is how to design a fixture with fluorescentlamps as a light source that will meet the requirements and requests of thehome environment could look like. At the same time we want to make a newimpression of how a fluorescent light source.Primarily we used a quantitative method, but this was rejected after a pilotstudy. Instead we used a qualitatively based method in the sense that weconducted a group interview as well as individual interviews.Based on data from the interviews and our preliminary work a prototype wasbuilt. This prototype is a fluorescent fixture equipped with 2x14W T5fluorescent lamps, dimmed separately.