Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Knowledge in reproduction in the Swedish lynx (Lynx lynx) is important forseveral reasons. Situated on top of the food chain, lynxes may be at risk of beingexposed to environmental toxins that could have adverse effect on reproduction.The population of lynxes is today managed by restricted hunting which demandsknowledge about both the lynxes numbers and their reproduction. In addition,lynxes may function as indicators of climate change for instance if their season ofheat would be earlier or prolonged due to a warmer climate. Today?s knowledgein reproduction in Swedish lynx is mainly based on information gathered fromradio collared animals.

Brämhults Juice AB is one of Sweden?s leading producers of fresh fruit juices and drinks. The fruit drinks last 3 days once opened and when stored in a refrigerator kept at 7°C. Since factors that shorten the drinks? best before date are usually not noticed until the entire batch has expired, it would be advantageous to find a way to accelerate the drinks? natural deterioration, so that an unusal short best before date is noticed before more products are shipped off to the stores.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The first browser war took place during the second half the 1990s, and Internet Explorer cameout as the winner over Netscape Navigator. Today a new browser war is being fought withmany competitors and the future is uncertain. The purpose of the thesis is to find out how theweb browser market has developed since the start of the previous conflict, and we ask ourselveshow it will continue to develop in the future. This is accomplished with, among otherthings, interviews, tests and already existing statistics. The thesis' conclusions shows that theweb browser market has developed in a positive way from several perspectives, both for theusers as well as for the web developers.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

This study was an assignment for the company Holmen which is located in the region of Örnsköldsvik, Sweden. The study was focusing on the responsibilities of a forestry planner during the planning season. The study was investigating about how much time the planner spent in the office, in the car and out in the forest. Any other issues that would cause delays were also identified. To be more effective and to increase the number of objects to a district bank, a better preparation in the planning stage (for thinning?s or clear cuts) is needed as well as faster transition on to the next area.

This is an essay about the political development of Iraq after the overthrow of the Baath regime by the coalition forces in 2003. Almost seven years later, the political scene is still characterised by chaos, even though the country entered a new phase with the adoption of democratic thinking and a new openness to the world. The unstable political situation is a product of inter-ethnic conflict and the interference by neighbouring countries. Iraq is up against two formidable tasks ? building democracy and building a nation.

Syftet med studien har varit att ta reda på de idéer som unga vuxna (18-24 år) med psykiskt funktionshinder har kring hur en sysselsättningsverksamhet skulle vara uppbyggd och om det är möjligt att någon form av organiserad verksamhet kan hjälpa dem i övergången till vuxenlivet. Metoden som användes var en kvalitativ intervjustudie. Urvalet var fem personer, tre män och två kvinnor, som har kontakt med Stockholms läns landstings öppenpsykiatriska mottagning eller Täby kommuns socialpsykiatriska enhet. Teoretiska utgångspunkter har varit symbolisk interaktionism. I studien kan utläsas att det är viktigt för gruppen unga vuxna med psykiskt funktionshinder att få möjlighet till ett socialt liv utanför hemmet.

Brämhults Juice AB is one of Sweden?s leading producers of fresh fruit juices and drinks. The fruit drinks last 3 days once opened and when stored in a refrigerator kept at 7°C. Since factors that shorten the drinks? best before date are usually not noticed until the entire batch has expired, it would be advantageous to find a way to accelerate the drinks? natural deterioration, so that an unusal short best before date is noticed before more products are shipped off to the stores.

I Sverige drabbas varje år omkring 15 000 personer av hjärtstopp. Cirka 10 000 av dessa sker utanför sjukhus och 5 000 på sjukhus. Av de hjärtstopp som sker utanför sjukhus lyckas man rädda endast omkring 500. Av de som får ett hjärtstopp på sjukhus överlever omkring 30-40 procent. Att vara med om ett hjärtstopp är en traumatisk upplevelse som ger nya perspektiv på livet och kan ses som en transition från frisk till sjuk där en individs livsvärld och livskvalitet påverkas.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..