In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.

This two years master?s thesis takes interest in the concept of marketing related to the Children?s Library. The purposes have been to investigate the perception of marketing among a few librarians working at the Children?s Library in the Swedish region of Halland and further to analyse their perception of marketing in the daily work at the library. Eventually to analyse the consequences of these librarians approach to marketing related to their perception of the library?s mission.

Title: Brand evolving in identity shaping TV commercial ? a quantitative study of Gevalias commercial movies over time. (Varumärkesutveckling i identitetsskapande tv-reklam ? en kvantitativ studie av Gevalias reklamfilmer över tid) Number of pages: 35 Author: Julia Garellick Lindborg Tutor: Anne-Marie Morhed Course: Media and Communications studies C Period: Autumn of 2010 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose: The purpose of the study has been to investigate in what ways the concept of success is constructed in Gevalia?s TV commercials with the theme ?unexpected visit?. Eight identity evolving variables have been chosen to measure variations in the pattern of the unexpected visit in order to understand the essence of time.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

AbstractThe purpose of this study is to analyse the reading- and writing-approaches: the LTG-method and the whole language-theory. The attention is to perform a comparative literate-study to distinguish their similarities and differences, and examine which one of the approaches that is most clearly anchored in the syllabus of the subject Swedish. The starting-point of the study is the questions: Which similarities respectively differences have the LTG-method and the whole language-theory? Which one of these theories is most clearly anchored in the syllabus of the subject Swedish? The study has shown that both the whole language-theory and the LTG-method can anchor in the syllabus for Swedish. However the whole language-theory has stronger hold in the syllabus, as the whole language emphasises the meaning of literature for reading- and writing-learning, and considers the pupils reflection during their learning-process and conquered knowledge-goal.

The purpose of this study was to examine experienced family counselors view regarding the concept of conflict avoidance in couple relationships. Twelve family counselors working in different parts of Sweden was interviewed using a semi-structured interview guide. They were asked to reflect on the following: their description of the concept of conflict avoidance, the consequences of conflict avoidance in couple relationship, gender differences and their own view on how to create conditions for constructive, therapeutic work in this respect.The result shows that the fear of conflicts, difficulty in expressing needs, different perceptions and expectations together with a difficulty to negotiate about differences, creates a lack of emotional and physical contact together with an absence of dialogue. The consequences of this in the long-term, a majority of the respondents perceived, are feelings of anger, resignation, powerlessness and unhappiness..

The research of this Masters thesis examines if during a specific period of time, Environmental scanning connected to Swedish public libraries is discussed in journals that are directly connected to the field of Swedish libraries. The method employed was content analysis of articles, news items and ads with the intention of finding out the extent of Environmental scanning and who carries it out and how and what is scanned. The research covers the period from 2004-01-01 to 2004-08-31. During the research period 1387 articles, news items and ads were analyzed. The study focuses on 81 selected published units that directly include references or discussion about Environmental scanning.

Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

This thesis has been made in cooperation with the forestry machinery producerEco-Log in Söderhamn. The focus of the thesis has been to find a cheaper wayto open the large engine hood of the company?s harvesters. The goal was tofind a solution that could increase the value for the customers by being saferand simpler to use, or, at the least, keep these values at an equal level comparedto the previous solution.In order to make it possible to CE-mark the new solution, it was importantMachinery Directive that came into effect from the beginning of 2010.To begin with, a specification of requirements was set up. Thereafter, anumber of different basic concepts was retrieved and evaluated.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.

I dagens samhälle kretsar shopping inte bara kring själva produkterna som säljs, utan även om hur butiksmiljön är uppbyggd. Den visuella miljön och hur produkter presenteras har stor påverkan på kunders beteende och inköp. Ljus, ljud och färger påverkar våra sinnen både positivt och negativt, vilket butiker utnyttjar på olika sätt. Syftet med detta uppsatsarbete är att beskriva vad unga kunder (18-25 år) anser ska ingå i ett attraktivt och starkt butikskoncept. Syftet är också att undersöka hur unga kunder upplever likheter respektive skillnader gällande butikskoncept för butikskedjor och produktutvecklande varumärkesleverantörer.

In this essay I analyze the way my collection of poetry relates to the concept cyclic. What is cyclic and what different interpretations are there concerning the concept? Which other related concepts are there regarding things that seem to reoccur regularly? How does the cyclical, the circular, relate to the linear in regard, for example, to the perception of time? Life often creates the sense that different phenomena and experiences repeat themselves. Different processes are conducted according to regular or irregular cyclical phases, situations seem familiar and events can be relived.         Starting from my writing project Sinnligt kviller, a collection of poems, I discuss these questions in themselves and the impact they have had on my collection. I describe the phenomenon cyclic as a result of the emotions and moods this term creates in a more or less decisive way.         The intention with this paper is to show how Sinnligt kviller offers different perspectives of and reflections upon the various feelings provoked by the cyclic in our lives, feelings that are given my own voice in the literary text under study..

ABORT ?n GO is a design project within the crossing boundaries of Critical Design and IndustrialDesign.The contemporary discourse on abortion is problematic, and infected by double norms. Thesenorms may cause feelings of guilt and shame in women who have an abortion. The abortion rightis built upon conflicting standpoints; one is that women have right to have an abortion, withoutbeing questioned. Second is the notion that abortion is something that should be avoided, implyingthat you?ve done something wrong if you have had an abortion.With this project and physical product I want to explore and discuss the contemporary discourseon abortion in Sweden.