Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

Since the 1950s, the development of modern rotation forestry in boreal Fennoscandia has resulted in a severe reduction of older forests, and a high degree of fragmentation among the small patches that remains of old forest. In Sweden, when performing conservation value assessments in order to identify and preserve the remaining forest habitats, the government authorities use to a significant extent a set of indicator species that indicate habitats of high biological conservation value. One species considered to indicate high conservation values in pine-heath forests is the red-listed ectomycorrhizal (EM) macrofungi Sarcodon scabrosus (Fr.) P. Karst. In the present study, the validity of using S.

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

Sleep is essential for all mammals and they all have different sleep patterns. Wild horses normally spend 2-8.5% of a 24-hour period in recumbent position while stabled horses lie down 11-20%. To fulfil the need of rapid eye movement (REM) sleep the horse must lie down with support against the ground for the head. The lying behavior can be affected by external stimuli such as age, food intake, bedding materials and if the horses feel safe or not. This study investigates the lying behavior of horses on different bedding materials; wood shavings and filled rubber mats (HIT SoftBed®).

This essay is about a deserted medieval habitation called Skyttsie Hage which is located in the south of Sweden in the Scania province where it lies on a moor on the Falsterbopeninsula. Remains of five to six larger buildings have been found here with a surrounding earthwork, although it's not known for sure what kind of habitation they have been part of. Local folklore from the 17:th century states the area as a place where pirates lived, and that this was the reason for it's devastation. Another says that there once stood a breedingfarm belonging to the danish crown. Archaeologists have made several speculations which includes a deer park, a royal estate, an isolated farm or a smaller village.

The aim of this report is to increase the knowledge and understanding of the problems within the production at AQ Enclosure systems, and thereby achieve a more stable flow throughout the whole process, a better working environment and better competition advantages. The internal flow along with the external cooperation is very important for the company, because it views flexibility and short leadtime as it is the most important competitive means. The part of AQ production that?s been investigated is the manufacturing of ATM-machines, where the costumer is Banqit. This company is a rater small company with about 4 % of the world market of ATM-machines.In order to achieve the aim of the report extensive interviews have been carried out with employees at AQ.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

Full-field flash electroretinography is an electrodiagnostic method used to examine the function of retinal cells. Light stimulation of the eye elicits electrical potentials in the retina. By aid of a corneal electrode and a reference electrode close to the back of the eye, the electrical potentials can be recorded and presented as an electroretinogram (ERG). ERGs driven by mainly one type of cones can be used to examine the function of a single cone class. In human beings, studies have shown the cone class sensitive to light of short wavelengths, the S-cones, to be more vulnerable to acquired damage than the other cone classes (Daley et al., 1987; Gouras et al., 1993; Greenstein et al., 1989). Dogs have two cone classes, S-cones, and M/L-cones (most sensitive to medium to long wavelengths).

This candidate essay is built on literature studies and discusses the meaning of the residential yard along with what you, as a landscape architect, should think about when you are designing functional residential yards. To do this I found it necessary to figure out what it is that makes people step outside their own apartment and out into the city?s public places. The reasons for this are numerous and many times individually affected. Something that plays a role in people?s outdoor life and prevents them from spending time outside is the lack of time, the technique of today and the feeling off insecurity.

This thesis has been performed at BAE Systems Hägglunds, which is located in Örnsköldsvik. Hägglunds has a wide background of engineering, where they have manufactured all from airplanes to lifting cranes. Currently they only produce track vehicles at Hägglunds, where they manufacture the CV90 and BVS10 models. This thesis concerns the BVS10 which is an all-terrain-vehicle. The main purpose with the BVS10 is to enable transportation of material and personnel thru tough terrain.

A vulnerable group in society is people with ASD (autism spectrum disorders) or autism. This group seems to increase, mainly due to genetic factors but also environmental problems. Medical research has accelerated in the U.S. and Europe. The biggest problem for people with disabilities is the inability to communicate, both verbally and socially.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

The Swedish Transport Administration manage nearly 4,000 railway bridges in different condition and age around the country. These bridges is in constant need of maintenance and requires continuous inspections. This thesis is designed as a damage investigation on a single-track railway bridge south of Solvarbo in Säter municipality. The railway bridge is in operation and serves over 10,000 trains a year, everything from speed trains to freight trains. The bridge is built as a beam bridge, simply supported over a road.