The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

The purpose of this essay is to explore the social services work with crime victims in Sweden, according to Chapter 5, § 11 of the Social Services Act. The study examined how social workers define the victim and assessing and prioritizing victims' needs. It has also been central to study how social workers interpret and understand the regulation of social services responsible for crime victims.Qualitative interviews with 18 social workers is the basis for the study. The analysis of the social services work with victims based in the above-mentioned interviews. The interviews analyzed using the sociology of law theory.

The aim of this master thesis was to examine a possible connection between chromatin functions and the DNA damage repair system, with the imprinted IGF2/H19 locus as a bait. Interactions can occur within and between chromosomes and it has been shown that H19 ICR on both alleles can communicate with alleles on other chromosomes. The methylation-sensitive insulator protein CTCF is bound on the maternal H19 ICR and acts as an insulator by blocking the IGF2 promoter to access its enhancers. This is possible by formation of loop structures by CTCF that enables intra and inter-chromosomal interactions. CTCF is poly(ADP-ribosyl)ated by PARP-1 when it is bound to H19 ICR.

Avyttringen och ombildningen av kommunala och privata bostadshyresfastigheter till bostadsrättsföreningar har blivit ett allt vanligare fenomen under de senaste decennierna. Främst sker avyttringen i Stockholms kommun. Syftet med denna uppsats är att mäta om prissättningen vid utförsäljning av bostadshyresfastigheter inom Stockholms kommun skiljer sig beroende på om säljaren varit privat eller ett allmännyttigt kommunalt bolag. För att undersöka detta har olika regressionsmodeller applicerats på data över fastighetsprisregistret under två mandatperioder. Resultatet visar en tydlig prisskillnad mellan kommunala avyttringar och privata inom samma områdesindelning.

Syftet med denna studie är att titta på det vi vet om dopamins roll i aptitreglering idag, både generellt och med ett veterinärmedicinskt intresse specifikt på hund. Dopamin är transmittorsubstans i flera nervbanor i hjärnan och dess frisättning har traditionellt kopplats starkt till att positivt förstärka nyttosamma upplevelser eller handlingar i det som kallas kroppens ?belöningssystem?. I relation till föda och födorelaterade beteenden har man dock på senare tid sett att dopamin har en bredare betydelse än att enbart förstärka själva födointaget. I litteraturen syns därför ett fokusskifte mot ett vidare perspektiv med hänsyn till dopamins alla, nu kända roller ? något som väckt insikten om det dopaminerga systemets komplexitet och frågan om det ens är möjligt att få en helhetsbild över alla dess funktioner. Denna litteraturstudie har undersökt delar av ett stort litteraturmaterial fram tills idag och konkluderar att trots mycket forskning är dopamins exakta funktioner i aptitregleringen fortfarande inte klarlagda utan det verkar fortfarande råda ovisshet och oenigheter.

The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.

Intelligent IT-based solutions, often called Smart Grids, are considered to be the future balancers of renewable energy sources. One area within the Smart Grid concept is called demand response, which is focused on making customers more consumption flexible by making them more active in their consumption. In this thesis the aim is to analyze a business model by investigating the income potential for a demand response solution as well as its market potential. This has been done through literature studies, interviews and development of a computational model.The use of 5000 households with flexible consumption can provide a cost reduction of 17.2% or 2.4 million SEK for a balance responsible party during an average year. If the solution is used to make strategic bids on the regulation markets the study indicates that the largest potential for revenues lies within this strategy.

Today evidence exist that environmental chemicals deteriorate male sperm quality and that testicular cancer is increasing. Bisphenol A (BPA) is a chemical with estrogenic effects used in the manufacture of polycarbonate plastic and are found in, for instance, plastic boxes, feeding bottles and food containers. Much of the research on how men's reproductive ability is influenced are performed on rats. This review article complies how male rat reproduction is affected by BPA as a model for humans. Studies have investigated how sperm are affected, hormonal changes during reproduction and how reactive oxygen species (ROS) affects sperm.

The purpose of the study is to examine what effects the law has on principals? approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

Regulation of rivers by dams and reservoirs is a good example where anthropogenic impact could be considerable both in the local environment, but also has major implications upstream and downstream. This study was accomplished as a literature study of the river Nile, which is extremely important for water supply. The purpose of this study was to investigate the consequences of the construction of the Aswan High Dam, to obtain a consistent flow for water supply, irrigation and power generation in Egypt. Since Egypt has a very hot and dry climate large amounts of water in reservoir is lost to the Nubian aquifer system and by evaporation. The consequences from constructing the dam are considerable.

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

Forskning har sedan länge visat att oro dämpar upplevelsen av känslor och fysiologiskt påslag, men inte varför vissa personer har större behov av att dämpa sina känslor än andra. Nyare teorier om Generaliserat ångestsyndrom (GAD) indikerar att det är svårigheter med känsloreglering som är kännetecknande för diagnosen, då personer med GAD i högre grad än andra antas uppleva sina känslor som aversiva, och oro blir ett symptom på detta. Studien bekräftar en stark koppling mellan oro och svårigheter med känsloreglering i en studentpopulation , mätt med hjälp av tre självskattningsformulär, där det framkommer att ju större svårigheter med känsloreglering en person har, desto mer oroar sig denne. Den specifika känsloregleringssvårighet som i studien har störst koppling till oro och GAD är ?bristande strategier att handskas med känslorna?.

Denna studie undersökte om det fanns ett positivt samband mellan transformellt ledarskap och autonom motivation samt medierande effekter på, autonomi, relaterande och kompetens (Deci & Gagné, 2005). 104 personer har deltagit i studien, 54 kommer från en kyrka i Norra Sverige och 49 kommer från ett försäkringsbolag. 67 (64.4 %) av deltagarna är män och 37 (35.6 %) kvinnor. Det transformella ledarskapet mättes genom instrumentet (TLI) Transformellt Ledarskaps Inventorium (Tjärnberg, 2007). Den autonoma motivationen mättes genom en anpassad variant av (SRQ) Self Regulation Questionnare (Ryan & Connell, 1989).