År 2002 tog EU och International Accounting Standard Board (IASB) beslutet att alla noterade företag ska följa de internationella reglerna International Financial Reporting Standards (IFRS). Detta medförde dock att regelverket för de mindre noterade företagen blev alltför komplicerat. Därför beslutade Bokföringsnämnden år 2004, att ändra inriktningen på normgivningen och började arbetet med K-projektet. Här delas företagen in i fyra olika kategorier (K1-K4) beroende på storlek och företagsform. Företagen kan till dess att alla de viktigaste delarna i lagstiftningen trätt i kraft, välja att tillämpa reglerna inom sin aktuella kategori eller fortsätta med nuvarande regler. Denna uppsats inriktar sig på enskilda näringsidkare som tillhör Kategori 1 och har en nettoomsättning på högst 3 miljoner kronor.

In Gällivare municipality there is a drogpolitical plan which goal is to provide parentsupport for the municipalities parents, make sure the children get a schooling that is evolving and to provide a vide variety of activities for the children?s free time. There should be a possibility for children to have healthy second natures. There should also exist environments that are free from alcohol. At those restaurants that serve alcohol a responsible serving of alcohol should be performed.

The aim of this study was to investigate the social behaviour and time budget of breedingbulls kept at VikingGenetics, Falkenberg in Sweden when the staff was off duty. It was ofinterest to see if there was any difference between bulls housed in group pens and bullshoused in individual pens. It was also of interest to investigate if there was any differencein the behaviour between the dairy breeds Swedish Red (SR) and Swedish Holstein (SH).Sixteen bulls were used in this study. Eight bulls kept in individual pens and eight bullskept in group pens were used. The individually housed bulls had a social gate with widerbars where the bulls could but their head and neck through to have social contact with thebulls in its neighbouring pens.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

We can see an increasing middle age population in large parts of the world. People are healthier when they retire than they were before. As people grow older, physical and mental changes occur that can make the use of cars more complicated. The possibility to travel by car is important for many people to keep the connection with the society and to feel independent. How can Volvo cars face the needs of this growing target group?The purpose of this project is to make a car concept that responds to those needs, it is therefore important to maintain the values of Volvo cars.

The purpose of this study was to evaluate the effectiveness of mindfulness training in the treatment of chronic pain, estimate the degree of mindfulness before and after intervention, and to describe the participants experience of mindfulness training. Mindfulness is defined as moment to moment, non-judgmental awareness. After the treatment of chronic pain 16 patients were offered and nine agreed to participate in mindfulness training. The intervention group took part in an 8-week group-program. The comparison group, not randomized, was 16 former patients.

I takt med att företagens affärsmodeller och omvärld globaliseras utges redovisningsstandarder som primärt eftersträvar finansiell användbarhet för aktörer påkapitalmarknaderna. Begreppet användbarhet i finansiella rapporter har därmed i stor utsträckning kommit att handla om denna användbarhet för kapitalmarknader.Användbarhet kan dock även handla om att överbrygga informationsasymmetrier mellanföretagets ledning och dess ägare. Ägarna ska ha möjlighet att utvärdera företagsledningensförvaltning av bolaget. Revisorer är tillsatta för att granska och kontrollera företagensinformationsgivning utifrån ägarnas intressen. Problem kan emellertid uppstå då revisorer skatillvarata ägarnas intressen samtidigt som de ska tillse att företag upprättar finansiella rapporter i enlighet med IFRS-standarder, vars främsta ändamål är att informera kapitalmarknader.Syftet med den här studien är att undersöka revisorers och redovisningsspecialisters syn påhur de i granskning och praxis hanterar de olika fokus som finns på, i huvudsak, tvåanvändargrupper av en finansiell rapport; kapitalmarknadens aktörer och ägare.

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

The purpose of this study is to investigate four students in grades six by interviewing them. It will find out how they personally perceive their own learning in group work and why they work in groups. In my investigation, I will rely on these two questions:How do my subjects reflect on their own learning during group work?Why do my subjects think that they work in groups?For my study, I selected four students from the same school, two girls and two boys, who are 11 to 12 years old. The interviews were individual because I wanted to get a deeper view of how students perceive their own learning in groups and why they are working with a group of other students.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

Inledning: Sedan i januari 2005 är alla bolag som är noterade på börsen inom EU skyldiga att upprätta sin koncernredovisning i linje med IFRS. Koncernmässig goodwill skall inte längre avskrivas enligt plan utan istället bör en nedskrivningsprövning utföras varje år enligt IFRS 3. Den finansiella krisen, som tvingat oss in i den lågkonjunktur vi befinner oss i idag, är en effekt av en tidigare världsomspännande galopperande kreditexpansion. Denna fick stora negativa ekonomiska konsekvenser främst på kapitalmarknaden i USA. På grund av USA:s ledande position inom många områden har detta satt djupa spår i hela omvärlden.Genom att noterade bolag enligt IFRS redovisningsprinciper skall redovisa en rättvisande bild av företagets finansiella ställning gjorde vi ett antagande att frågan om en eventuell nedskrivning av koncernmässig goodwill bör ha aktualiserats den senaste tiden. Syfte: Vårt syfte med undersökningen var att se om och i vilken omfattning bolag har gjort nedskrivningar av koncernmässig goodwill under 2007, 2008 samt första kvartalet 2009. Metod: Vårt slutliga urval blev 60 bolag noterade på Stockholmsbörsen.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The aim of this two years master thesis is to explore the relationship between public libraries and deaf adults. I want to know if deaf adults are a prioritized group in Swedish public libraries. Deaf adults use Swedish sign language witch is a visual language and differs from Swedish. I discuss the difference in Swedish Sign Language and Swedish and the importance of Sign Language literature. I also explore what methods can be used for mak-ing the library service towards the deaf group more customer centered and service oriented.The lack of sign language knowledge among the library personnel can lead to communication barriers.

Purpose This thesis tries to create an understanding of how male homosexual entrepreneurs, both as persons and as a concept, relates to the fact that entrepreneurship, as well as the society as a whole, is heteronormative. Moreover, it examines by what methods the male homosexual entrepreneurs cope with the seemingly paradox of a homosexual man who also is an entrepreneur. Method The method has been qualitative from a social construction-point of view. We have made semi-structured interviews with nine male homosexual entrepreneurs and structured the findings from the interviews with a computer programme and mind mapping techniques. We have compared the structured findings with theories, in an abducting manner, to find out an answer to the purpose of this thesis.

International studies show that literacy skills have deteriorated among Swedish students. Empirical evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.