Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

The study has been done on behalf of and in cooperation with LRF Konsult. The purpose of the study was to try to find out how forest estate buyers valuated different parts of the estate at the time of the purchase and to see if it was possible to identify different trends between different kinds of purchasers. The study is delimited to Västerbotten County and all the purchases were made thru LRF Konsult. The background of the study is that the forest estate purchasers are paying more and more for the forest estates. The prices are often much higher than the net present value which means that they are paying for something more than just the timber value. The study is made with a questionnaire mailed to one hundred forest estate purchasers. Answers got returned from 48 of them.

Med denna studie har vi som avsikt att skapa en förståelse om hur villkoren ser ut för 15-timmarsbarnen i Ängelholm. Vårt tillvägagångssätt handlar om att använda enkäter och intervjuer för att besvara våra frågeställningar. Våra huvudsakliga frågeställningar handlar om hur pedagoger ser på sitt pedagogiska uppdrag gällande 15-timmarbarnen, hur föräldrar till dessa barn ser på sitt barns förskolgång och hur politikerna ser på bestämmelser kring 15-timmarsregeln..

This essay examines the ambiguous nooses that have been found around the necks of nine Danish bog bodies. By analysing and comparing these bog bodies and their archaeological context with earlier theories the aim is to create a more profound understanding of the individuals themselves, and the societies they belonged to. The aim is also to further investigate the symbolic meaning of the noose by discussing the concepts of ritual, sacrifice and punishment. To analyse the bog bodies the agency theory and Guinevere Granite?s (2016) theoretical framework concerning reason of death and bog internment, are implemented. The overall conclusions that are established is that it is difficult to give one general answer that can explain why all the nine individuals ended up in the bog.

Transmission of digital signals is today more frequently used than transmission of analog signals. One reason for this is that a digital signal is less sensitive to noise than an analog, another reason is that almost all signals today are handled in a digital format. This thesis describes the development of a system that receives digital video signals through FireWire. The standard for FireWire, which is a high performance serial bus, is under development. Today the standard of the bus supports transmission of data with a speed of up to 400 Mbit/s.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

A study based on the consumer buying decision process to discover the typical use of the Internet in the consumer buying decision process when buying clothes. The matter is researched through an Internet survey which discovers how the consumer use the Internet in each step of the buying decision process by using predetermined options. As a result, the conclusion is that people most commonly use the traditional alternatives in the buying decision process of clothes. However, information about a product is often collected on the Internet, mostly on different webshops. The main reason, for people to buy clothes on the Internet, is that the consumers consider it is more convenient and time saving.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

This study is an attempt to develop the discussion about self-injury with the aid of philosophical discussions about understanding. I will present a reading of the discussion between Michel Foucault and Jacques Derrida about reason and madness, and also an interpretation of the Derrida and Hans-Georg Gadamer encounter. These readings focus on the concept of understanding, on the possibility to understand the other and on the possibility to reach out from reason toward the irrational. The project to formulate an ethical approach to self-injury by Nancy Nyquist Potter is then used to bring the question about understanding to life. I conclude that the project of Potter, formulated as ?uptake?, is weakened by the fact that she fails to recognize the underlying philosophical problems in stating the possibility to understand the meaning of something that until today has been considered meaningless..

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

The purpose of this study is to exam how two environmental organizations reason about the loss of biodiversity. The research questions are; what is the view in these organizations regarding biodiversity? What are the underlying environmental discourses behind their reasoning, and how do they reason about the risks associated with the loss of biodiversity? As a first part of this thesis a thorough review of existing literature and online resources about the actions of environmental organizations was conducted. Two organizations were interviewed, World Wildlife Fund (WWF) and Naturskyddsforeningen. The questions for the study were analyzed in light of Dryzek´s (1997) reasoning about environmental discourses and using the concept of risk by Beck (1998).

Weathering on rocks is an important component of the world?s geomorphology. One way to measure weathering on rocks is to analyse rock hardness. This is a study conducted in the northern hemisphere on granite rocks in Uppsala, Sweden. A Schmidt hammer is used to create a correlation analysis between the aspects on three glacial erratic boulders and rock weathering.

The aim of this thesis is to investigate the reason behind thedecision to open libraries at subway stations in Stockholm.The theoretical framework for the study is Douglas Raber´s threeideologies, social activism, conservative response and populistinitiative. The study includes interviews with librarians and apolitician responsible for the service and documents with plansfor the Public Libraries development during the period. Theempirical material was examined with an idea- and ideologicalanalysis.The conclusion is that the concept of the subway libraries consistsof a combination of the three ideologies but the most evidentare those of populist initiative and social activism.The reason for opening libraries at subway stations is to makethe libraries more easily accessible, to attract new visitors and tomake the Public Libraries service more visible. These smalllibraries have a function as a market place for the Public Librariesand as a meeting place in the city..