Det finns lagar som reglerar hur företagen ska upprätta och slutföra sin redovisning och hur redovisningen utvecklas är ett ständigt pågående arbete. Bokföringsnämnden har sedan 2004 arbetat med att ta fram förenklade regler för svenska onoterade företag som benämns K-regelverket och har som syfte att underlätta för företagen i sin redovisning. Studien fokuserar på hur materiella anläggningstillgångar ska redovisas efter anvisningarna i K3.Värderingsförutsättningarna för materiella anläggningstillgångar har ändrats i och med en reglering i K3. Tillgångens anskaffningsvärde ska fördelas på komponenter istället för att redovisas som en helhet, detta för att tydligare spegla tillgångens förbrukningskapacitet. För att dela upp en tillgång ska komponenterna ha betydande värde i förhållande till tillgångens totala anskaffningsvärde.

In the project Echoing Nature i have searched a design for an exhibi¬tion concept. That visualizes the natural phenomenon of self-assem¬bling materials in a simplified way. My question is, how can you emo¬tionally re-connect the modern man to nature and raise awareness. I assume my thesis that the experience of a natural phenomenon can inspire us to see a bigger context, provoke curiosity and generate an initial sense of belonging to nature. The result is an interactive sculp¬ture that consists of 3-dimensional Tetris blocks.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

Titel: Stadsdelen som varumärke - Invånares uppfattningar om Gävles stadsdelar Nivå: Kandidatuppsats i ämnet företagsekonomi Författare: Martina Engebretzen Jonsson & Josefin Lundström Handledare: Jonas Kågström Datum: 2013 - Augusti Syfte: Syftet med detta examensarbete är att analysera hur varumärket för en stadsdel uppfattas i en medelstor stad och om undersökningar som tidigare gjorts på länder och städer kan appliceras och tas ned till stadsdelsnivå. Metod: I den här studien kommer en kvantitativ metod med en deduktiv ansats att användas. Vidare kommer det positivistiska synsättet att ligga till grund för utformandet av studien. En enkät har utformats, utifrån en modifiering av City Brands Index, anpassad för stadsdelar. Resultatet på enkäten har sedan sammanställts och analyserat i statistikprogrammet Minitab samt Excel där ett nytt index tagits fram.Resultat och slutsats: Vi kan se att det föreligger uppfattningar som gör stadsdelarna till ett varumärke.

The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.

My purpose with this study was to research how a few teachers work with the children in preschool class to achieve a group that the children feel safe and comfortable with. Every human being has got the need to feel safe and with this study I want to illustrate the importance about working to achieve safety for children in preschool class, and environment that is new to them. In order to try to get answers to my research questions I have interviewed five preschool class teachers. The results showed that the teachers work in a way that makes the children feel safe by helping them establish the daily routines and common rules for the preschool class. They also let the children in the preschool class get to know each other and other children in the school by play and shared activities.

The purpose of this study is to find out how Swedish Muslim girls use Facebook and its functions in constructing their Muslim identity on the platform. The study is based on a qualitative method which consists of nine interviews with Swedish Muslim girls between the ages 17-23 and who use Facebook daily.The study is based on the view of Facebook as a scene where individuals can perform for an audience. I have used Erving Coffman?s dramaturgical perspective that explains why individuals appear in an appropriate manner to achieve confirmation from their audience. I also used theories about identity construction, community and the theory about how individuals create a social presence online.

Corporations meet complex challenges as they operate on a global market. Global multidimensional problems are referred to wicked problems and which cannot be solved only managed. In this case, of certified palm oil, palm oil production can be seen as a wicked problem due to deforestation of rainforest, land grabbing and social conflicts. There are also conflicts regarding the value and interest of palm oil. This thesis investigates the Swedish transformation for certified palm oil and how actors in the Swedish food market address this transformation to have certified palm oil in their production. The aim of this thesis is to explain enabling factors to address the governance gap of ethical sourcing in the food industry.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

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..

We where asked to write a webapplication, with similar functionalityas an existing desktop application. The application can todayrecord sounds from a person, mix it together at the optimal place withanother, similar sound and play back the result.The application used mathematical calculation that the developerswhere not familiar with, therefore it was decided to focus on the partsthat involved recording and playing sound, to pave the way for anyfuture implementation.The follwing prototypes where implemneted:1. Read a sound clip from a file.2. Splicing of two sound clips at different points in the clips.3. Generate the sound of a guitar.The result of this evaluation is that web browsers today are notready for this type of application, but that there is potetial as soonas W3C have standardised the use of a microphone as a source to theexisting DSP functions..

My interest in examining what happens when you as a teenager are exposed to five or six times the amount of time as ordinary classes to music education derrives from my own experience as a music teacher at a school which has those kind of special music classes. During my career as a music teacher in grades 4 ? 9 in Swedish compulsory school I have taught music classes as well as ordinary classes for 18 years. During this time I have often wondered what this exposure means in retrospect. Is it the conquering and mastering of music skills that students remember when they?ve grown up to young adults, or is it something else?The aim of this study is to find out what it means for teenagers to have music as a school subject every day of their years in Swedish high school.

Sexual harassments have since long been an issue all over the world and schools have not been an exception. Reports from Swedish secondary schools show how 47% of the female pupils state that they have, sometime during their time in school, been the victim of sexual harassment. Other studies claim that pupils exposed to sexual harassments will develop low self-esteem and a decreased sense of self. The Swedish curriculum state that all children shall have the right to a harassment free school environment, but still many pupils claim to be exposed to sexual harassment in school. Several studies have theorized about why sexual harassment is so prevalent in schools but what do the pupils think? This study aims to reveal and analyze pupil opinions about sexual harassment; what do they think it is and why do they think it occurs? This will be done from a post-structural feminist point of view with focus on the shaping of identity among the respondents.

This essay examine how temporal claims (past, present and future) are used in two Official Government Reports (SOU) in Sweden considering rape and sexual assault. The Official Government Reports constitute an important and particular system for long-term planning, and the reports are used as an instrument to achieve desirable changes within the nation. The temporal pretensions in SOU 1976:9 Sexual offences: proposed new wording of Penal provisions against virtue, and SOU 1982:61 Rape and other sexual assaults, are analyzed in relation to the concepts realization of the possible and actualization of the virtual, in order to see how the concepts correspond to the process of desirable change in the reports. The temporal claims are used in a spatially sense where space is assimilated to the concept of time which in return create notions of spatio-temporal images of the past, the present and the future. This is partly a problem for the reports in their aspiration to transform old norms and create innovatory values and ideals..

The paper aims to examine how the wives of men with dementia experience their lives and how they perceive support from the society. The paper also aims to highlight the family care consultants´ work and views on support for families of people with dementia.Three spouses of people with dementia and three family care consultants were interviewed and the results were analyzed using Antonovsky's (1991) three theoretical concepts; comprehensibility, manageability and meaningfulness that comes from his theory Sense of coherence.The results show that the three wives whose men suffered from dementia spend most of their time, effort and energy on their husbands. They do not have time to think about their own needs and what support they feel they could use for themselves. They do not think about themselves as caregivers, they are spouses.Family care consultants are well aware of the importance of meeting and see the relatives in their lives, and denounces the importance of a support designed individually. Family care consultants understand that the most important and the best support society can provide a family care giver is that their close ones are well taken care of and given good care..