Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

With an increased demand for biomass based energy and with development of better technique harvest biomass, new possibilities open up. With the possibility to combine traditional cleaning of road?s right of way with biomass harvesting, the work of suppressing tree vegetation could become profitable or at least decrease the road maintenance cost. However, knowledge about productivity and profitability in mechanical biomass harvesting in roads? right of ways are still limited.

There are several reasons why organic chicken production is scarce in Sweden. Lack of slow growing (SG) strains combined with higher production costs, lower meat-yield and uncertainty of consumers? willingness to pay seems to be the main reasons. EU-legislations imply use of indigenous slow- or medium growing strains in organic production, nevertheless, fast growing (FG) broilers are often used due to their effectiveness. Increased consumption of processed food creates a market for conventionally rearing of very heavy broilers.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

Det här examensarbetet har syftat till att svara på hur filmen används som undervisningsverktyg och hur lärare ser på filmen som en del av deras undervisning och arbetsmetoder. Fokus låg på gymnasieskolan och framför allt ämnena Svenska och Engelska. Fem lärare intervjuades utifrån tre olika teman (synen på filmen som undervisningsverktyg, arbetsmetoder samt pedagogiska mål) och de resultat som framgick ställdes sedan mot tidigare forskning för att se skillnader, likheter och gemensamma nämnare. Intervjusvaren och tidigare studier visade sig vara i stort sett enhetliga, med liknande svar och tankar kring filmmediet i gymnasieskolans värld. Det framgick framför allt att filmen som medium ses som underlägset litteraturen och att använda film i undervisningssituationer anses vara ett ganska ?ofint? arbetssätt.

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.

Film is a medium which is mainly used for entertainment. It is a medium that is constantly expanding, and beside from it being a relaxing activity it can also be used for educational purposes. This is an aspect of film that should be valued, since it has the possibility to engage, educate and move its viewers. This is a study which aim is to analyze how employees within the care of disabled in Umeå have perceived educational movies. The movies that the staff has watched are a part of a basic training program, which all employees are required to fulfill.

Denna uppsats har studerat sex gymnasieskolor i Uppsalas hemsidor med syfte attundersöka och jämföra gymnasieskolors strategier i konkurrensen om elever i Uppsalagenom att analysera relationen mellan deras marknadsföring via hemsidor och deraspositioner i elevrekryteringens sociala struktur som tidigare studier visat på. Denteoretiska utgångspunkten utgår från utbildningssociologen Bourdieus begreppsarsenaldär begreppet strategi har varit det mest centrala begreppet. Studien har studerathemsidorna genom en kritisk diskursanalys och gymnasieskolorna har både varit friskoloroch kommunala skolor. Skolorna valdes genom Emil Bertilssons (2014) sociala kartaöver elevrekryteringen i Uppsala. Skolorna studerades utifrån hur de beskrev sinutbildning, lärare, elever, tidigare elever, samarbetas aktörer, geografiska läget,användandet av medium och slogan.

The purpose of this essay is to examine the consequences following an adaptation from literature to video game formatby comparing Alice's Adventures in Wonderland and Through the Looking Glass with American McGee's Alice and,primarily, Alice: Madness Returns. In order to answer this, aspects of both game theory and literary critique are takeninto consideration, regarding for example the narrative potential of the game medium and the gameplay's possibleresemblance with Wolfgang Iser's theory of the reading process.The analysis shows in what ways the original narrative has been altered in order to fit its new medium. Some of thebooks' main ingredients are simply retold in the games' so called information spaces, i.e. text and video sequenceswhere the otherwise playable character is not controlled. Others, instead, have undergone a ludolization or ergodizationwhere the story events are experienced as playable elements in the games' action spaces.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

Syftet med denna studie är att undersöka på vilket sätt Jesus beskrivs på film. Mer specifikt är syftet att beskriva hur Jesus gudomliga och mänskliga egenskaper gestaltas i fyra olika filmer. Film är ett växande medium och det är också ett medium för att behandla livsåskådning, både explicit och implicit. Det kristologiska grundproblemet kring Jesus natur aktualiseras på film ibland utifrån en teologisk medvetenhet, men ibland också omedvetet. Syftet med denna studie är alltså att undersöka hur Jesus gudomliga och mänskliga natur gestaltas på film.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.