Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Safe in the cityscape? Gender aspects on spatial city planning In this thesis, theories regarding gender and spatial planning are applied to the comprehensive plan Fortuna och Hemgården in eastern Malmö. Independent of factors like class, ethnicity and age women experience lack of safety to a larger extent than men do. Today, safety aspects on housing projects is scarcely a controversial issue, quite the contrary. However seldom are the central terms such as safety and security defined. Research has shown that women feel safe when they experience little risk of being subjected to violence; security is deeply interconnected with feeling safe.

After I heard that two deadly accidents in farming 2003 were created by work with cattle, I got the idea of writing this degree project. So far there are not too many reports written about safety for the worker nor the animal. Therefore it will fit in with a report about safe handling of free stalled cattle. The Swedish Board of Agriculture would also like to do an information material about outside stalled cattle with this degree project as a background. The collecting of material was made by visiting farmers. The goal was to visit 15 ? 20 herds and when this is being written 19 herds have been visited.

Populärvetenskaplig sammanfattning: Målet med studien är att se vilka samband som finns mellan insamlad fältdata och beräknad satellitdata för bokskogsbestånd i södra Sverige (Häckeberga naturreservat och naturområde).Fältdata som använts består av uppskattat bladyteindex, beräknad biomassa samt kategoriserade åldersgrupper av 19 provytor bokskog (Fagus Sylvatica), indelat i tre grupper. Provytorna är 2025 m2 och består av homogen bokskog som motsvarar 3*3 pixlar i satellitdata.Skogens bladyteindex uppskattas med hjälp av registrerad data från instrumentet LAI-2000 Plant Canopy Analyzer. LAI-2000 registrerar förhållandet mellan den strålningsmängd som når toppen av vegetationstäcket och den strålning som transmitteras ner genom bladverket. Definitionen av bladyteindex är den sammanlagda bladarean (m2) per markarea (m2) och är således enhetslöst. En skog kan ha ett indexvärde från noll och uppåt.

Abstract: Syfte:Är att se vad det finansiella systemet betyder för den ekonomiska tillväxten och varför det var skillnad mellan de jämförda länderna, Canada, Japan och Sverige under Golden Age perioden 1950-73. Har studerat BNP-tal, kapitaltillgång, kreditgivning och ekonomisk politik, samt storleken på befolkningen och des's ökning, för att på detta sätt bättre belysa BNP-talet's storlek i sig och förstå bakomliggande faktorer till skillnaderna i statistiken. Metod: Uppsatsen har gjort's genom statistiska analyser (kvantitativ metod) från Penn World Table gällande BNP-talet och kapitaltillgång, samtidigt har jag gjort en fördjupning i form av en litteraturstudie (kvalitativ metod) som jämfört det finansiella systemet, och där fram för allt kreditgivningen och den ekonomiska politiken har jämfört's mellan länderna. Resultat: Att enbart gå in och titta på BNP-talet under en period har sina begränsningar på grund av olika effekter. Till exempel var i tillväxtcykeln landet befinner sig i.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Inspirerade av en föreläsning på Arkitektur-dagen 2006 om en arkitekturskola i USA, Rural Studio, ville vi försöka göra någotliknande. Där arbetar studenterna hela vägenmed projekten, från förslag via finansieringtill byggande och vi bestämde att ett liknandeprojekt skulle passa bra som kandidatarbete. Olika platser besöktes och slutligen valde viBarnsjukhusets utegård. Tanken var att visa attdet är möjligt att genomföra en relativt storförändring på kort tid och till liten kostnad. Vi ville förbättra gården redan till sommarenså att fler skulle kunna ta del av de godasidorna av utevistelse.

Purpose The purpose of this study is to evaluate the treatment results and adverse drug effects for 14 dogs receiving a new paclitaxel preparat named Paccal vet. The evaluated dogs are chosen to enter a pharmacogenomical study. Therefore, this paper intends to give an introduction to pharmacogenomics. Finally this study also aims at finding the homologue genesequenses in dogs to seven genes that are important for metabolism of paclitaxel in humans. Materials and metods The dogs went through 2-4 cycles of paclitaxel treatment, they received a new water-soluble formula named Paccal vet, at dosages of 100-150mg/m2. Treatment results and adverse effects are listed for each dog in table 1.

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

"Food security is a situation that exists when all people, at all times, have physical and economic access to sufficient, safe and nutritious food that meets their dietary needs and food preferences for an active and healthy life" (FAO Summit, 2003, pp. 28).Food insecurity is of concern regarding the Republic of Mauritius (ROM) since it is defined as a net food importing country. (Farming news, 2008). The impacts of climate change followed by their complexity could potentially have an increased risk effect upon the social and environmental welfare as well as the economic drivers in the ROM (www, UNESCO1, 2009). The primary victims when it comes to the impacts of climate change are the Mauritian agricultural producers since agriculture is highly dependent on climate stability, therefore affecting the yields of the producers.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

  Vilka bedömningsinstrument som används inom missbruks- och beroendevården och hur Sveriges kommuner använder instrumenten är ett outforskat område. Socialstyrelsen publicerade år 2007 nationella riktlinjer för missbruks- och beroendevård där man förespråkar användandet av bedömningsinstrument. Studien har granskat i vilken utsträckning och i vilket syfte bedömningsinstrument används och hur förutsättningarna ser ut för användningen av bedömningsinstrument inom socialtjänstens arbete med missbruks- och beroendevård. Hur frekvent är användningen av bedömningsinstrument och vilka för- och nackdelar framkommer i bruket av dessa? Uppsatsen har en kvantitativansats med kvalitativa inslag och utgår från telefonintervjuer med tio respondenter.