1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

This Bachelors exam is about young adults and their use of Mobile Social Network System.The use of mobile social media has become more common in today?s society, ranging fromteenagers, the dominating internet users, to the elderly. The traditional purpose of use inmobile phones, the voice communication from one place to another, has in Sweden beendominated by text communication instead. Along with the development of Smartphones andthe mobile interface, the births of mobile social media have increased in the market.Reports have shown that of all the devices with the possibility to connect to social networks,the one kept closest to our bodies is the mobile phone. One of the advantages of using thephone for mobile social media is that you can easily and smoothly update whenever andwherever, within one arm?s reach.

When the emissions from the diesel trucks today accounts for a large part of the total emissions from the road traffic, the trend with a more extensive use of diesel trucks for transportation will therefore lead to increasing carbondioxide emissions to the atmosphere. Because of the fact that technical progress in the form of optimized engines and shifts in the means of transport sometimes result in even greater emission levels, other solutions to this problem must be studied to decrease the emissions of carbondioxide from the diesel trucks. The purpose of the thesis is to show how a decrease of the carbondioxide emissions from diesel trucks in Sweden can be achieved in a costeffective way by the use of a carbondioxide tax and a differentiated vehicle tax. The method used in order to fullfill the purpose of the thesis is studies of literature, mainly of public government reports. Literature of enviromental economics will be used to show the need of a tax and how to determine the dynamic effective carbondioxide tax in steady-state.

It's not a secret that most companies strive to get such a high economic return as possible. To successfully engage in a profitable enterprise, there are many elements that come into play. An important element is the motivation of the employees and their work performance. Work motivation is a key factor for the employees to improve their performance and therefore determinant for the successes of the company.This work is a case study in the production at Fresenius Kabi, Uppsala. The work is based on an employee survey that they fill out once a year and the aim is to develop a deeper understanding for these questions and how the employees see on leadership, communication and goal-setting as motivators and how these factors works in the company today.To get this deeper understanding I have used a qualitative approach.

Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.

Today in Sweden, apples are mostly cultivated for direct consumption, i.e. dessert apples. Apple breeding aims at developing cultivars with new and improved qualities in order to meet the demands of different target groups and to increase the interest in apples on the market. Different target groups have different views on the qualities of an apple. The consumer, for instance, wants an apple that is tasty and beautiful, while the grower, in addition, wants an apple cultivar that is healthy, has good winter hardiness and a predictable, annual productivity.

Akademiska hus is a real estate company that specializes in providing Swedish universities with housing facilities for educational and research purposes. The company strives to reduce its use of energy by 40% between the years 2000 and 2025. The aim of this thesis is to determine which measures can be taken to reduce the need of purchased energy in a building that is used by theSwedishUniversityof Agricultural Sciences inUppsala.In order to determine the results of various changes to the building envelope and ventilation system, the building was modelled in the computer simulation program VIP-Energy. Other proposed changes to make the use of energy more efficient concerned water use and lighting. The need of purchased energy can also be reduced by producing electricity or heat on site, using solar energy.Results show that economically viable measures include upgrading windows and faucets, adjusting control systems for ventilation and lighting, and installing roof mounted solar panels for power production.

The purpose of this thesis was to increase our understanding of how the social service in Sweden deals with reported incidents of addiction to medicines. Another purpose was to point out the different opinions concerning addiction to medicines amongst actors as well as possible ways to handle the problem.We have conducted a quantitative and qualitative e-mail survey targeting all communities in Sweden, with the ambition of gaining further knowledge about the role and responsibility of the social service concerning reports of addiction to medicines. Two quantitative questions were one asked about how many clients requested/were reported for needing help with their drug abuse alone, and the second question about how many clients needing help for drug abuse as a part of a wider addiction.The survey revealed that the social services judge their role/responsibility differently; some take the main responsibility while others think that drug abuse is created by the general health care and should be handled by this organization as well. In relation to the estimated amount of drug addicts in Sweden only a small part are in contact with the social service..

As well as other politic fields, the cultural politics adapt to changes in society. The development in society has brought attention to the interaction between the cultural field and the economic field. One of the main goals within Swedish Cultural Policies today is the development of cultural and creative economics. Politicians and researchers claim that culture can be a significant part in economic growth in cities and making a place attractive to live in.I became interested in the discussion around the cultural experience as a factor of economic growth when I participated in a seminar at Karlstad CCC during Kulturparlamentet 2012. When I then started working at the music festival Putte i Parken during the spring of 2013 I thought about making this study.The main aim is to investigate in which way Putte i Parken can be a factor of growth and a factor of making Karlstad an attractive place to live in by analyzing documents, reports and literature in a qualitative way of working.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

The purpose of this study is to examine how young people with experience of running away and/or getting thrown out look upon and understand the phenomenon. Another purpose of thestudy is to examine how the youth evaluate the help and support they did or did not receive at the time of their experience, as well as to examine what the ultimate help and support would be according to them. The study was done in a qualitative approach with the use of focus groups and individual interviews. The results were analyzed through the perspective of the ?sociology of childhood?.

AbstractTobias Wilczkowski: Heinrich Wilhelm Ernst ? A great violinist in the shadow of Paganini. Uppsala universitet: Institutionen för musikvetenskap, uppsats för 60p., 2005.As a boy, Heinrich Wilhelm Ernst adopted Paganini's virtuosic style. He became a popular violinist who later developed his own style. He used the potential of the violin to its extreme and explored new possibilities on the instrument.

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

Uppsalahem is the leading housing corporation in Uppsala with its over 160 real estate properties. Uppsalahem is owned by the municipality of Uppsala, which has a climate and energy goal that aims for 100 MW of solar energy to be installed in Uppsala by 2030. The 100 MW goal, combined with Uppsalahem?s environmental policy, is a strong incentive to investigate the possibility of installing PV modules on the many available roof areas that Uppsalahem possesses. The objective of this thesis is to create a foundation for future decisions regarding PV systems for Uppsalahem.