There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Digital distribution för datorspel växer för varje år. Med tiden har fler och fler webbutikermed endast digitala produkter dykt upp, samtidigt som de gamla till en allt större del harbörjat erbjuda ett digitalt sortiment. Konsumenterna har med denna utveckling ett hav avolika typer av distributionsmöjligheter att välja bland. Vissa kan för en del konsumenterkännas restriktiva, medan andra webbutiker erbjuder en typ av försäljning som påminner merom den fysiska.Syftet med denna studie är att försöka identifiera de olika typer av affärsmodeller ochdistributioner som finns i dagsläget, och om det finns behov av att införa någon typ avstandard i form av riktlinjer och rekommendationer för digital distribution.Studien visar att det skulle vara problematiskt att tillämpa riktlinjer som skulle fungera ipraktiken för alla dessa varianter av digital distribution. Men samtidigt identifieras ett antalproblem som individuellt skulle kunna åtgärdas med hjälp av några av de riktlinjer ochrekommendationer som tas fram genom bland annat kvantitativ undersökning blandspelkonsumenter och intervju med Sveriges största aktör inom området..

The aim of this study was to describe preferences of geographic direction of ten, oak-living epiphytic lichen species and how they responded to sun exposure, nearby bushes and trees, bark fissure depth and circumference. The frequency of every species was recorded in arcs of ten degrees around the tree at a height of 130 to 180 cm above the ground. An estimation of the amount of every species in every arc was also recorded. To analyse how the distribution of the lichen species responded to the different factors their concentration for every tree was plotted against the four factors. The distribution of Cliostomum corrugatum had a positive response to high sun exposure and a negative response to a thick layer of bushes and trees.

Bakgrund: Vi anser att en framtida utmaning är att bygga in en flexibilitet i den fysiska distributionen. Detta innebär att ett detaljhandelsföretag skall ha möjlighet att växla mellan att stundtals distribuera en och samma produkt via centrallager och stundtals direkt från producent till varuhus i förädlingskedjan, en flexibel fysisk distribution. Syfte: Syftet är att utröna förutsättningar för och konsekvenser av en flexibel fysisk distribution för de olika aktörerna i en förädlingskedja, i vilken detaljhandelsföretaget besitter en påtaglig maktposition. Genomförande: Empirisk data har samlats in genom en fallstudie i IKEA:s förädlingskedja. Resultat: En integrerad förädlingskedja med ett tydligt supply chain synsätt, i vilken samtliga aktörer samarbetar och har incitament till medverkan, utgör en förutsättning för en flexibel fysisk distribution.

Erythropoiesis is a complex and carefully controlled process which is mainly regulated by erythropoietin. Using flow cytometry cells in a blood sample can be analyzed one by one. ADVIA 2120 using flow cytometry for analysis of red blood cells (RBC) and reticulocytes. Red blood cell distribution width (RDW) is a component of the RBC method. RDW indicates size variation on erythrocytes and is measured as a percentage of the mean cell volume (MCV). By measuring the RDW anemia can be divided into makrocytic, microcytic or normocytic. Reticulocytes refract light more strongly than red blood cells because they contain some cellular debris. The number of reticulocytes in the peripheral blood reflects erythropoiesis in the bone marrow. The purpose of this project was that by approved methods to establish reference ranges for the parameters, RDW and reticulocyte counts.The individuals who participated in the study, n=124, were considered healthy and had varying ethnicity. Reference subjects had not donated blood the last six months and participation in the study was voluntary.The statistic evaluation includes examination of distribution, and reference ranges for both men and women were established using the 2.5:t and 97.5:t percentiles. The calculated reference interval for RDW was between 12.0 ? 14.3% and the calculated reference interval for reticulocytes was between 38.0 ? 112.8 x109 cells/L. The results showed a significant difference between males and females for the parameter reticulocytes was seen. The difference indicates that different reference ranges should be established for men and women (p<0,0001). No significant difference between males and females were seen for RDW (p=0,74) indicating that the same reference ranges can be used for both men and women. .

A mobile testing application using Unity was developed to analyse what impact button sizes and button layouts has on the accuracy of touch as well as the time to finish a labyrinth. This was tested on a Nexus 4 phone. 28 users navigated a small object through a labyrinth in which they collect keys to open the door to the exit. Each participant did the test 6 times with different combinations of button size and button layout each time, done in a random order. Hits, misses, completion time, order of button size and order of button layout was collected and then visualized using R.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

AbstractVäxjö University, School of Social SciencesBachelor thesisTitle: Ansvaret för skolan ? en studie om ansvarsfördelningen ur ett nyinstitutionalistiskt perspektivAuthor: Hanna JanssonSupervisor: Conny JohannessonThe aim of the study is to investigate which ideas that dominated the official political debate concerning the responsibility distribution for the Swedish school from 1974 to 1991.The study asks two questions: What ideas have dominated the official political debate concerning the responsibility distribution for the Swedish school from 1974 to 1991? and Why did the responsibility of the Swedish school change in 1991? In order to answer these questions an idea analysis were used. Three ideal types concerning democracy, effectivity and professionalism were used in analysing official governmental documents. The conclusion is that all three ideal types dominated the debate concerning the responsibility distribution, but in different degrees, and they can also explain why a new responsibility distribution came up in 1991..

This thesis studies settlement continuity on Gotland between approximately AD 200 and AD 1700. The method used is to calculate correlation between the geographical distribution of all known Iron Age stone-wall-houses (on Gotland known as "kämpagravar") and all farms included in the detailed taxation maps from approximately 1700. The number of remaining house foundations is between 1800 and 1900. A model to estimate the number of removed foundations is presented. It is based on the assumption that the settlement density was proportional to land use around 1700, and that the rate of removal is related to the current land use.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

Tjänstesektorn är en av de sektorer som ökar mest. Fler och fler tjänsteföretag dyker upp på den svenska marknaden, något som medför att nya konstellationer uppstår inom och utanför företagens funktioner. Distribution, att förflytta produkt från producent till konsument, är en av dessa funktioner. Hur ser konsumenten på detta när förutsättningarna för distribution ändras. Vårt syfte med C-uppsatsen är att undersöka är att undersöka i vilken grad faktorerna pris, distribution, image och trygghet styr valet för en kund att välja en mellanhand som leverantör av tjänsten istället för producenten.

A pavement construction designed to cope with the different type of traffic loads; it is exposed to and at the same time it can resist the effect of the climate. A road structure consists of sub- and superstructure which is divided by a boundary known as terrace. During the construction of unbound layers (base course and sub-base course) in the superstructure, it is always ensured that the material meet the requirements for bearing capacity and the degree of compaction. These parameters are controlled by various laboratory tests and control methods. To obtain increased knowledge of the material and improve the quality of the compaction in the field, it is necessary to perform laboratory tests in order to determine material properties.A base course material 0/ 32 mm limestone from Gotland (Hejdeby) was investigated in this study.

This study aims to investigate the domestic and work organization at the mansions located in the south of Västmanlands county years 1705-1849. The study takes into account the manors' size, ownership, owners' status and social changes. The study includes both large manors with noble owners and smaller manors with bourgeois owners.  The study examines how the households were formed, how they changed over time and how thet may have links to the Manor's ownership and size. The organization of labour is studied on the basis of how it changed over time and what it may have links to the owners ' status and the manors size. The focus is to answer how the connection was between household size, its composition, organization of labour and the owner?s status in the society.  Also if a difference can be seen between the strategies of the noble owners compared to the bourgeois owners..

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.