Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The aim of this Master?s thesis is to examine how the literature criticism are in the Swedish media in the reception of the novel Mosquitoes and tigers from 2007 written by the Swedish author Maja Lundgren. A second aim is to examine how master suppression techniques have been used by the literature critics in the newspaper debate. This qualitative study is based upon a total of 52 articles and reviews from five big Swedish newspapers. The theoretical approach, literature criticism, mainly originates from the Swedish professor in Literature Science Tomas Forser and the literature scholar Gunnar Hansson.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

One aim of this thesis has been to trace the driving forces among active members of the Swedish Pensioners? Interest Party (SPI), but also to render how party values and ideas are connected to the concepts of is-sue space, distrust, and New Party Politics (mainly populism). Since there are several pensioners? parties in other countries, my second aim has been to investigate whether the party is a result of a diffusion proc-ess of copying a successful equivalent party; in other words to find out whether a master frame has inspired the forming of a Swedish pension-ers? party. Through interviews and document analysis, I have found seven issue dimensions explaining the motives behind my respondents? engagement in the party.

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

In healthy dogs, heart rate fluctuates during the day. Heart rate variability (HRV) reflects the autonomic nervous system´s regulation of the cardiovascular unit. Heart rate variability shows the balance between the sympathetic and parasympathetic nervous system, also called sympathovagal balance. Heart rate variability can be measured by time domain - and frequency domain analysis. In a time domain analysis you study the beat-to-beat-interval (RR-interval) in an electrocardiogram (ECG), while a frequency domain analysis can be used to determine the size of the variability.

By conducting a text analysis this study analyzes possible similarities in the portrayal of story characters between historical Norse myths and contemporary film productions. The chosen historical texts are two stories from Norse mythology which render a myth about Thor and a giant named Hrunge as well as the myth Trymskvädet. The selected movies are two of the comic company Marvel?s productions about super heroes ? Thor and The Avengers. Different categories that this study compares are how the characters are defined by their possessions or artefacts, the actions and the choices which the characters make, and also how their relations, roles and origins are being portrayed.

Ten cows suffering from displacement of abomasum (DA) were treated with two different electrolytesolutions. The DA cows showed symptoms typical for the disease. Four out of 10 cows had a metabolic alkalosis and two a metabolic acidosis. The cows were mildly hypocalcemic, and 9 out of 10 were mildly to moderately hypokalemic. Six out of 10 cows showed muscle fasciculations.

The aim of this review is to evaluate the best way to transport the horse. When it comes to transporting horses there are a number of different types of trailers and trucks that you can choose from today. The most common type of trailer is designed for two horses and the horses are transported facing the direction of travel. Studies has been performed to determine if that is the most advantageous direction for the horse to travel in, in terms of balance and levels of stress. Stress is a widely discussed subject and the definition is not fully developed.

Rapid urbanization causes competition over land use between green area preservation and urban development in cities and greatly affects ecosystems as well as human well-being. This conflict is significant all around the world as many cities are now replacing existing green areas with new developments. The area around Dag Hammarskjöld's väg in Uppsala is currently experiencing the same conflict, as the need that the city has for new housing represents a threat for the many valuable green areas that are in the site. The purpose of this project was to understand how the need of urban development and the preservation of green areas could be balanced. This understanding would thereafter be used to make a design proposal for the area around Dag Hammarskjöld's väg.

Using mobile technology to make ends meet is currently a reality for many people. More and more peopleare working while travelling or work from home. Most knowledge workers are equipped with laptopsand smart phones. To find out how individuals are affected by having the ability to stay continuouslyconnected and work with mobile business applications, we have conducted a case study and in closecooperation with a company have created a prototype of such a mobile business application. Fourindividuals have tested our application and were then interviewed.

Heat is distributed to the district heating customers through pipes with water as a heat carrier. The district heating system is complex. To decide what is leakages from the district heating net versus what is the water consumption of the plant, is difficult. Therefore, the purpose of this master thesis is to establish a model where the district heating net?s leakages but also the water consumption of the plant can be followed daily. The project is performed at Vattenfall´s district heating power plant in Uppsala. Information is gathered through discussions, drawings of the plant and guided tours of the plant.

This Master?s Thesis aims to examine the attitudes concerning gender issues among children?s librarians. The main purpose is to examine what their views on the subject are, and if they consider gender issues when acquiring and mediating books. We are also interested in their opinions about gender stereotyping in children?s books.

I följande uppsats undersöker vi chefers upplevelser kring ämnet Work-life balance, som handlar om balansen mellan arbetsliv och privatliv. Ämnet är aktuellt i dagens samhälle då allt fler väljer att satsa på både karriär och familjeliv. Det är vidare ett relevant ämne eftersom arbetsmarknaden har förändrats genom ett ökat tempo och nya flexibilitetsformer vilket kan medföra svårigheter för individen att skapa gränser mellan arbete och privatliv. Studiens syfte är att skapa förståelse för kommunala chefers upplevelse kring balansen mellan arbetsliv och privatliv samt undersöka hur de i praktiken avgränsar arbetet från privatlivet. Utifrån studiens syfte och frågeställningar har vi utfört en kvalitativ semistrukturerad intervjuundersökning med åtta chefer i en kommunal organisation i Västra Götalands län.

The interest for wind power has increased in Sweden. Northern Sweden is especially interesting due to that a new wind resource map shows that there are areas in northern Sweden that have more potential for wind power than what have been known before. Therefore E.ON Vind is interested in finding out if, and where, there are suitable places for establishment of wind power in northern Sweden. The purpose of this master thesis is therefore to perform an inventory of northern Sweden for suitable places for wind power. The master thesis is performed at E.ON Vinds office at Vasagatan in Stockholm.