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.

The basic ingredient of paper is the individual wood fibers. The property of the fibers depends on a variety of factors e.g., method of pulp production and processing. The final sheet quality depends in part on how the fibers interface between each other and therefore factors that affect the fiber size are of interest.The flexibility of the fibers depends in part on the pore water i.e., the fiber swelling. The sheet becomes less flexible at low water content which gives a loss in strength. Thus it becomes desirable to increase the water uptake.The experimental investigation described in this report consists of exposing the wood fibers to different ions and ionic strength and then measure the pore size by thermoporosimetry where a DSC (Differential Scanning Calorimeter) is used.

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.

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.

Skin temperature is detected through signals in unmyelinated C-fibers and thin myelinated A?-fibers in the peripheral and central nervous system. Disorders in thin nerve fibres are important and not rare but difficult to diagnose by the most common neurophysiological methods. In this pilot study different methods for quantitative sensory testing, QST, were compared to give some ideas about which method could be the most efficient to use in order to point out injuries of the sensory system in clinical practice. The comparison was made between Békésy (separate warmand cold thresholds) and Marstock test (combined warm and cold thresholds).

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..

Nanotechnology, one of the most interesting sciences today will no doubt have an enourmous impact on tomorrow's society and industry. One of the most interesting nanomaterial that has been discovered is the semiconductor quantum dot (QD). This material shows interesting novel properties such as a size-dependent band gap, which is an effect caused by the quantum confinement effect in all three dimensions. Due to this phenomenon the absorption spectrum can be tuned to the desired value by adjusting the size of the QD.This thesis aims to investigate how the solvent ratio of H2O/Ethanol affects the optical and structural properties of copper sulfide QDs manufactured in a chemical synthesis way using modern microwave heating. The process of manufacturing QDs using chemical synthesis often involve a capping-agent to prevent the QDs from agglomerate into bigger structures.

Time of harvest affects nutritional value and digestibility of haylage since plants are in different developmental stages. The aim of this study was to examine the effect of plant maturity of haylage cut in June, July and August on digestibility and faecal particle size in horses.Forage and faecal samples used for the analysis of apparent dry matter digestibility (DMd) and particle size distribution in faeces were from a feed-study performed in the autumn of 2009. Twelve horses were used in the study, divided into three groups in a change-over experiment. Each group was fed haylage harvested in June, July or August during three periods. Faecal grab samples were taken from each horse and pooled so that one sample represented one horse during one period.

Den ökade andelen av överviktiga i Sverige skapar en växande efterfrågan av kläder i större storlekar. Det rådande utbudet uppfattas som bristfälligt och det finns ett begränsat antal klädkedjor som erbjuder kläder i större storlekar än storlek 42. Dessa butikskedjor erbjuder ett separat plus size-sortiment som är fristående från butikernas resterande plagg. Detta sortiment placeras oftast långt in i butiken, på en liten yta, i skymundan från resterande kollektioner. Plus size-kläderna skiljer sig stilmässigt från kläder i mindre storlekar och upplevs vara till för att dölja kroppen istället för att framhäva den.

Information technology has become an integral part of our everyday lives. The Web is an important part of this development, however, web pages can be inaccessible to many groups of users. The purpose of this thesis is to examine the accessibility of Swedish public library websites. Besides examining the general accessibility, this study also covers whether any specific aspect of accessibility is particularly poor and if so which groups may be affected. In addition, this study also examines whether a correlation can be found between the degree of accessibility and the size of the website.

Introduction: A complex interaction between muscles, tendons, bones, joints and nerves are required for optimal function of the human hand. It is known that an individual?s grip strength is vital for performance of physical demanding tasks such as strength training with free weights. Strength training including a thicker grip around the bar may enhance the strength of the grip in the athlete without other special routines for grip strength development. The purpose of this investigation was to examine the difference in performance in multiple repetitions in two strength training exercises using two different sizes on the bar, to look for correlations between grip strength of the subjects hand and the amount of repetitions executed with two different size of the bar and finally the correlation of hand size and the amount of repetitions executed with two different size of the bar.Method: 15 strength training men (23,9 ± 4,1 years), underwent measurements of hand size, maximum grip strength, 1 repetition maximum (1RM), a 80 % of 1RM weight strength test with two different  bar sizes.Results: The results from the present investigation indicates a 21,1 % reduction of 80 % of 1 RM weight performance in repetitions executed in the bench press with the thicker diameter of the bar and a 66,2 % reduction in repetitions executed with a 80 % of 1 RM weight in the lying bench row with the thicker diameter of the bar.

AbstractA systematic replication study was conducted at the training site at the University of Karlstad. Student therapists performed cognitive-behavioural therapy (CBT) as a part of their master?s degree in psychology.  The systematic replication that took place was based on the work of Hiltunen et al. (2013), who evaluated the efficacy of CBT treatment conducted at the training site previously mentioned.

This degree project was made in cooperation with AssiDomän Frövi and Charlotte Andersson and the main objectivehas been to create to ice cream pacbges from 250 gsm Frövi Light board. The paekages are intended to be easilyresealable while decreasing in size together with the ice cream. The project also describes the food packaging labelsand symbols currently present in the European common market.Both capsules utilize a separate lid for resealing. One of the paekages (Capsuie A) is indended to be cut along withthe ice cream and thereby decrease in size. The other one (Capsuie B) uses a series of flaps for contracting and expandingwhich enab1es adjusting of the size without cutting the package up.The design for Capsuie A is created both as a series of flavours with a super-hero theme intended for children andwith a colfee flavour for a maturer audience.

Vole populations in northern Scandinavia vary in cycles with peaks every third or fourth year as described by the National Environmental Monitoring Programme of small mammals (NEMP). Some vole species have declined in population numbers since the NEMP started in 1971, especially the grey-sided vole (Myodes rufocanus) which is nearly extinct in the forested region. Since small mammals are an important food source for several avian and mammalian predators, the decline in vole numbers is expected to have consequences for the whole food chain, especially if other vole species start to decline in numbers. This study tried to test the hypothesis that presence and abundance of M. rufocanus (a specialist species) and Myodes glareolus (a generalist species) can be predicted by patch size and connectivity of forest patches >60 years old with a minimum of 15% pine >100years old.