Bakgrund och problem: Utvecklingen inom redovisningen har gått mot förenkling och att denadministrativa bördan skall lättas för mindre aktiebolag. Detta har lett till att Bokföringsnämnden harstartat K?projektet som ska ge företagen möjlighet att välja ett samordnat och förenklat regelverk. Idet nya projektet har framförallt kategorin som gäller för mindre aktiebolag, K2, varit hettomdebatterat. Författarna tycker därför att det är intressant att studera vad som skulle hända medredovisningen i ett specifikt FoU?företag vid en övergång till detta regelverk då diskussioner förts omdenna typ av företag kan komma att stöta på problem.

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes important and basic conditions in a well functioning environmental scanning and how companies strategically can go about to achieve this. In order to highlight and specify how these factors can be applied on a specific company Thule has been our focal point. Thule.

One of the main goals in this study is to investigate how young children's identity formation and social relationships are depicted by today's consumer society.  In order to reach the goals of the study I also concentrated myself on questions regarding the reflection of symbolic aspects consumption in younger children's interaction and preschool-teachers' ideas about how and in what ways children's consumption patterns are created and developed nowadays. In order to answer the presented research questions I used the theoretical arguments of researchers in the field of pedagogy Gert Biesta in connection with the ideas and concepts of the consumer society characteristics developed by the sociologist Zygmunt Bauman.The thesis' methodological approach consists of a combination of semi-structured interviews with teachers and observations of children's interaction, which contributed to a systematic investigation of the thesis' problem area and served as a tool for obtaining answers to the research questions.The results demonstrate that consumption occupies a lot of space in young children's lives, which means that it greatly affects their social relationships today. Both consumption and knowledge of the known brands prove to be the child's path to the desired community on the one hand, and the children's way to the consumer world on the other (hand), which in turn points to an obvious dependence between children's consumption and their social relationships.The results also show that there is a tension between the perception of identity formation as preschool-policy-document on the one hand and the attitude of the identity prescribed by consumer society norms and regulations on the other..

Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments.

The purpose of this study is to analyze how special education is done in relation to what is considered "normal". The aim is to discuss how the normalization discourse appears in a pre-school for all and, by extension, how the need of special education is articulated in relation to the normalization discourse. This study also intends to discuss how the perception of what is normal affects special education in pre-schools. The study draws upon previous research within the special education area through which we make our position. Since there is only a few studies in this chosen field which are based on empirical data, our study indicates the importance of more research in this field.

This essay constitutes a qualitative case study about democratization theory and the middle class in Russia. This is a very important case to study, especially because of the geographic position of the country as well as the economic importance Russia has as a part of the G8. In the essay the author seeks to answer the question whether the lack of a significant middle class in Russia can be a part of the explanation to the absence of a well functioning democracy in the country. Several democratization theories are presented. The most important being Ruth Berins Collier's theories about ins and outs plus the elite- or working class as the initiator of democratization processes.

Användargenererat innehåll är ett nytt område som är under ständig utveckling. Allt fler webbplatser låter användaren delta med innehåll, därmed har användarna gått från att vara passiva konsumenter till aktiva producenter. Vi har valt att studera två webbplatser, SvenskaFans.com och Sydsvenskan.se, utifrån två perspektiv - företagens och användarens. De användare som studerats är befintliga användare från respektive webbplats, vilket möjliggjorde en jämförelse mellan de bådas åsikter. Uppsatsen studerar användargenererat innehåll med inriktning på användares motivation, lojalitet och tillförlitlighet.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

This essay examines whether, and if so to which extent, the project Export MatureDestination in the Biosphere Reserve Vänerskärgården with Kinnekulle can combine the goalof the tourism industry, i.e. to double tourism between 2010 and 2020, and the goals of theBiosphere reserve, i.e. sustainable societal development and a sustainable biosphere economy.The aim is to examine how key individuals in the project approach sustainable developmentand economic growth, representing the two main interests in the area. Examining the state ofthe two interests the following examples are used: the position of sustainable development inregard to economic growth, the opportunities and challenges in the area and unity concerningthe goals of the tourism development in the region. The study is conducted through qualitativeinterviews with key individuals and a descriptive document analysis of the most importantpolicy documents.

En enkätundersökning har genomförts bland landets naturbruksgymnasier för att undersöka deras uppfattningar om distansutbildning och lärplattform. Syftet med undersökningen var att beskriva och försöka skapa en bättre förståelse, samt att ta reda vilka faktorer som är viktiga att tänka på när en gemensam lärplattform och webbaserat lärande implementeras. Uppsatsen avslutas med några rekommendationer. Enkäten skickadesvia e-post, tillsammans med en film och ett dokument som visade ett exempel på en distanskurs. Enkätsvaren analyserades i huvudsak kvalitativt med hjälp av ett fenomenografiskt perspektiv.

Den här uppsatsen handlar om utbildningspolitik och syftar till att undersöka hur svenska politiska partier talar om skolan i ett antal debattartiklar och repliker, samt om de är överens i några aspekter och vilka dessa i sådant fall är. Utgångspunkten är att det sker en avpolitisering av politik, där kampen mellan ideologier inte längre existerar på samma sätt som tidigare. Genom diskursanalys har ett antal texter analyserats med ett resultat som visar att det mycket väl verkar stämma att partierna inte längre kämpar ideologier emellan, utan att man är övergripande överens och först och främst förvaltar ett redan existerande system. Den politiska kampen, eller spänningen, är inte särskilt stark då samtliga partier är eniga på flera punkter. Däremot existerar en diskursiv spänning kvar i aspekten av att man ständigt försöker underminera varandras kapacitet att vara i regeringsställning.

Digitizing objects and environments from real world has become an important part of creating realistic computer graphics. Through the use of structured lighting and laser time-of-flight measurements the capturing of geometric models is now a common process. The result are visualizations where viewers gain new possibilities for both visual and intellectual experiences. This thesis presents the reconstruction of the Parthenon temple and its environment in Athens, Greece by using a 3D laser-scanning technique. In order to reconstruct a realistic model using 3D scanning techniques there are various phases in which the acquired datasets have to be processed.

The purpose of this master?s thesis is to study an electronic reference service from a user perspective. By qualitative interviews with eight students the thesis examines their information behaviour, why and when they use the service, the user?s experiences of the service and the communication with the librarian. The users have all used the Swedish electronic reference service Fråga biblioteket ? Forskningsbibliotek.