Bakgrund och problem: 2005 var det första räkenskapsåret då det blev obligatoriskt församtliga noterade bolag inom EU att upprätta koncernredovisningen enligt de internationellaredovisningsreglerna IAS/IFRS. Utgångspunkten i IAS/IFRS är att tillgodoseaktiemarknadens informationskrav vilket innebär att regelverket kräver betydligt utförligareupplysningar. Under 2006 och början av 2007 har flera undersökningar och artiklarpublicerats som klarlägger hur de svenska noterade företagen har lyckats med att utarbetaårsredovisningar för 2005 och huruvida dessa följer de krav som de internationellaredovisningsstandarderna ställer. Det har bland annat framkommit av undersökningarna attmånga företag har lämnat bristfälliga upplysningar avseende IAS 1 punkt 116.Syfte: Uppsatsen syftar till att undersöka om de studerade företagens årsredovisningaravseende det andra året enligt IFRS har förändrats vad gäller de upplysningskrav som ställs iIAS 1 punkt 116. Dessa upplysningskrav behandlar ledningens gjorda antaganden omframtiden och viktiga källor till osäkerheter i uppskattningarna.

During 40 years of industrial production, from the end of the 1890?s until the end of 1930?s, coal and wood distillation products were manufactured in AB Carbo?s tar factory along the River Gimån in Grötingen, in the county of Jämtland, Sweden. In accordance with the Swedish Environmental Protection Agency?s Methods for Inventories of contaminated sites, MIFO, the site in Grötingen has been identified as a potentially contaminated site. In order to determine whether toxic substances pose a threat to human health and ecological systems in the area, there was a need to investigate the presence of contaminants, their levels and potential for migration.

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.

AbstractIn this essay I am examining the representation of popmusic with particular focus on gender and identity in two youth magazines called Kamratposten and Julia. Using the method of Norman Faircloughs critical discourse analysis I have studied ten interviews with popmusicians from each magazine based on the theorys of representations, discourses within popularmusic and queer theory. The intention with this study was to examine how popularmusic is represented in youth magazines. If the magazines were reproducing femininity and masculinity in the interviews with the musicians, and in the representation of popmusic in the magazines. And also if there were any differences and similarities between the magazines regarding the representation of popmusicians.The analysis lead to the conclusions that how popmusic is represented in the magazines depends on what the magazines wan´t to represent on the basis of their target groups and ideologies.

Tropical rain forests only cover around six percent of the world?s land area and contain around 70 % of the world´s animals and plants. Tropical rainforests have been, and still are, negatively affected by human activities. These activities lead to forest degradation which has negative impacts on production and biodiversity. Between 1970-1980 forests in Borneo, Sabah, Malaysia, was subjected to intense logging.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

The aim of the present study was to estimate the correlation between Euro NCAP pedestrian rating scores and injury outcome in real-life car to pedestrian crashes, with special focus on long-term disability. The study also surveyed most frequently injured body regions and risk differences for specific elements of pedestrians hit by cars. Another aim was to determine whether Brake Assist systems affect the injury outcome in real-life car to pedestrian crashes and to estimate the effect in injury reduction of a high Euro NCAP ranking score combined with Brake Assist.In the current study, the Euro NCAP pedestrian scoring was compared with the real-life outcome in pedestrian crashes that occurred in Sweden 2003-2010. The real-life crash data was obtained from the data acquisition system STRADA, which combines police records and hospital admission data. The medical data consisted of International Statistical Classification of Diseases and Related Health Problems (ICD) diagnoses and Abbreviated Injury Scale (AIS) scoring.

Framgång innebär att lyckas, att uppnå goda resultat. Begreppet har flera betydelser. Det kan handla om att lyckas på ett personligt plan men det kan även handla om att etablera, utveckla och förverkliga ett företags affärsidé. Det kan för ett företag innebära att bli en erkänd aktör inom ett marknadssegment, det kan handla om att maximera företagets vinster och aktieutdelning, det kan handla om optimal kundnöjdhet eller om trivsel på arbetsplatsen. Vad framgång innebär för ett företag beror helt och hållet på vilka värderingar och vilka visioner det specifika företaget har.

Fetma hos hund är ett ökande problem med flera allvarliga hälsoaspekter. Det finns ett flertal sätt att mäta andelen kroppsfett, men ingen metod som inte kan kritiseras på en eller flera punkter. De metoder som tas upp i denna studie är exempelvis morfometriska tekniker, ultraljud och absorptiometriska metoder. Predisponerande faktorer till fetma, bland annat överkonsumtion av energi, brist på fysisk stimulans, ålder, kastration och interaktion mellan djur och ägare diskuteras också. Slutligen ges förslag på möjligheter att behandla fetma hos hund med en praktisk handledning till veterinärer och djurkliniker. Syftet med denna studie var att kartlägga svenska hundars hull samt studera deras utfodrings- och motionsvanor i form av en enkätstudie.

Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.