SammanfattningBokföringsnämnden (BFN) är en statlig myndighet under regeringen som är statens expertorgan på redovisningsområdet. De ansvarar för att främja utvecklingen av den goda redovisningsseden som enligt definitionen skall grundas utifrån praxis. Redovisningen har dock gått från att ha styrts utifrån principer och sed till att bli allt mer styrt av regler. På senare tid har nämligen BFN antagit en ny strategi genom att utfärda regelverk vilket de aldrig tidigare har gjort. De nya regelverken vid namn K-regelverken grundar sig i internationella redovisningsnormer och blir aktuella att tillämpa från 2014.Problematiken är att BFN inte har någon föreskriftsmakt utan endast får ge ut allmänna råd. Dessa uppfattas dock ofta som obligatoriska i praktiken vilket leder till att det uppstår en konflikt både gällande hur reglerna skall tolkas samt vad som gäller juridiskt.Vårt syfte är att förstå hur de kommande regelverken från bokföringsnämnden uppfattas samt hur de kommer att påverka företagen och den goda redovisningsseden. I uppsatsen använder vi oss av en kvalitativ studie med induktiv ansats.

Bakgrund: Ospecifik ländryggssmärta är en av de vanligaste orsakerna till att man söker hjälp inom primärvården. För långvarig, ospecifik ländryggssmärta är träning ett förstahandsval och fokus har under det senaste årtiondet legat på bålstabiliserande träning. Psykosociala faktorer som self-efficacy och rörelserädsla kan vara viktiga att beakta vid behandlingen då de spelar en roll i hur ländryggssmärtan utvecklas. Syfte: Att undersöka hur skattad smärta, self-efficacy och rörelserädsla samt funktionsnivå förändrades hos enskilda patienter med långvarig, ospecifik ländryggssmärta under och efter en intervention i grupp med bålstabiliserande träning. Metod: Designen var en A-B-A single-subject design (SSED).

Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements. Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization. The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.

The issue about how Scania shall perform HVAC tests in the climatic wind tunnel CD7, which Scania is about to complete by year 2013, has resulted in four test methods for truck HVAC and also a test method structure. The test methods have been chosen to focus on sun, snow and rain simulations. These are adapted and developed according to what should be tested and to what can be tested in CD7, which has been the object. With CD7 different climates can be simulated in a controlled environment for complete truck level, from desert with high sun load to arctic cold and snow.The test methods represents a basis to start from, for designers and test engineers which make the testing more repetitive as well as time eventually can be saved. Before the test methods can be applied they must be verified as they are based on theoretical and empirical assumptions.

The study investigates the use of collection and treatment wagon for piglets in relation to castration. The importance of good and ergonomically designed tools in pig stables can probably reduce the risk of suffering from musculoskeletal disorders (MSD). During the last 20 years the number of pig farms has decreased and at the same time the herd sizes and the number of pig keepers have increased (Statistic Sweden (SCB) 2007). As a consequence, the pig keepers have more pigs to take care of, treat and neuter and spend more of their daily work in these large confinements. This also means that the repetitive work e.g.

Services, no matter if they are established on the market or not, are often problematic since they are difficult to define for the customer. An example of such services is an real estate agent offers his or her service when it comes to all types of real estate. The purpose of the intermediation is to sell a costumers real estate to a buyer and act arbitrator between the two parties, this means that good communication is very important. To pin down what the service is all about and to know how to communicate is essential. When it comes to land and forest holding a special need of knowledge and experience is needed to be able to act professionally.

The objective of this study is to understand how people with psychiatric diseases who are enrolled at a psychiatric clinic experience the recovery process and which internal motivations and external factors influence the process. The study is based on interviews with five people who have been enrolled at a psychiatric clinic. Another aim of the study is to understand how the importance of the outpatient care for the personal recovery and the improvement opportunities of the support from the rehabilitation unit that the interviewees see. The study is qualitative and abductive approach was chosen. This means that the study is based on empirical data supported by established theories.

Relationsmarknadsföring består av att antingen skapa, upprätthålla eller avsluta relationer gentemot företagets kunder. Betydelsen av att upprätthålla relationer med befintliga kunder har ökat under de senaste åren, mestadels på grund av en ökad global konkurrens. Frågan är då hur ett företag upprätthåller relationen med kunden, när det väljer eller tvingas avveckla en distributionskanal vilket begränsar möjligheten till fysisk närvaro gentemot kunden. Denna uppsats syftar därmed till att utreda hur ett företag kan bibehålla kundrelationen när den fysiska kontakten gentemot kunden begränsas. I syfte att undersöka detta utfördes två fallstudier på Scandinavian Airlines System, SAS och Zytt.

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.

The main aim in this Master thesis is to analyse how an ideological view may have influenced the shape of hierarchies with a specific concentration on the concept of fiction genre in the latest versions of the systems SAB and DDC. Our thesis is that no theoretical classification scheme can be recognized as objective. With an ideological/institutional perspective we look at the structures behind these systems. As a vehicle we use the hermeneutic circle to show the play between part and unit by focusing and analysing three different levels: the content level the concept level the ideological level. The first level is in the shape of a historical background and an analysis of concept with focus on content.

In several cases, systems that have been developed have been very time consuming and cost a lot of money, but they still do not fulfil the users requirements and requests. To make new systems better, you have to find a way to communicate that allows the developers to understand the needs of the user. The aim for our thesis is to highlight the importance of communication in system development. To investigate this we have choosen to do a study of the real-estate system. The work methods that have been used include mock-ups and informal conversations with the user, who is employed by the Church of Sweden in Ronneby.

In the essay, the balance between being an educator and a mother of a child with autism is explored in respect to how the roles might influence the actions of a pre-school teacher. Writing is used as a method of reflection, it gives the teacher a chance to take a step back and view her practical experiences from a novel perspective; conclusions are recounted throughout the teachers narrative. The essay is based on the following questions; which problems might arise in the meeting with parents such as Adams where there is a suspicion of autism for the child? Which advantages/disadvantages might the teacher?s personal experience of autism have for the role as educator? How would the dual roles as educator and mother of an autistic child best be balanced in the future?The essay highlights special educational and parent perspectives on the matter of autism. Professor of pedagogy Claes Nilholm, specializes in special needs education.

AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.

With an estimated 250 ethnic groups, Nigeria, no doubt, has been grappling with the problem of pluralism of ethnic nationalities. It is not news in Nigeria that extreme ethnic consciousness of its citizens has led to the victimization of one ethnic group by another. This victimization has come in the form of exclusions in the distribution of both wealth and power in the country.Amidst all the exclusions, the unity of the country has been ironically regarded as sacrosanct, and should not be negotiated. It is often said that fate brought all the ethnic nationalities in order to form one great country. I subscribe to this belief that fate brought us together for the above purpose, especially now that several countries around the world are merging in one way or the other to form a formidable force to reckon with both politically and economically.

The harness racing industry has roots hundreds of years back in time and breeders through time have changed the horses to a mix of potential, harmony and speed. Breeding has changed the conditions and created a horse that perform better and better. A risk with high-performance horses is that injuries related to training and racing may occur more often. In training and racing situations, lameness is the most common injury. There are many factors affecting the occurrence of injuries and lameness of the trotter horses, such as how the horse is trained and raced, the surface condition of the racetrack, banking and angle of the curves of the racetrack and how fast injuries are discovered and treated.