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.

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.

Energianva?ndningen i Sverige och va?rlden fo?rva?ntas o?ka och bostads- och servicesektorn sta?r fo?r 40 % av va?rldens totala energibehov. Det a?r viktigt att energieffektivisera redan befintliga byggnader och optimera dess system da? en la?gre energianva?ndning gynnar ba?de miljo?n och ekonomin. En byggnads ventilationssystem sta?r fo?r en stor del av en fastighets energianva?ndning och det finns ofta stor potential fo?r systemet att optimeras och effektiviseras.En fastighetsa?gare vill inte ha fastigheter som sta?r outhyrda.

The history of rhetorics in documentary film is a long one. The French brothers Louise and Auguste Lumiére were among the first persons who produced a documentary and their work has had a big impression in the history of documentary during the 1900 century. John Grierson has been called ?the father? of documentary film. He produced films in the English speaking part of the world and he is the founder of the concept ?documentary film?.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

AimThe purpose of this study is to examine which tools teachers, teaching physical education, are using for assessment and grading in primary schools.IssuesHow it is perceived by teachers to assess and grade the students? How have the assessment and grading tools been developed?How do the teachers document what they assess and grade?How do the teachers communicate to the students what they assess and grade?MethodThe study has a qualitative approach in which the study design is represented by several semi-structured qualitative interviews. The semi-structured interview guide was authored using the foundations of ramfaktorteorin and an overall hermeneutisk approach. The interviews were then carried out with six physical education and health teachers from the Stockholm area. The interviews were recorded with a voice recorder and transcribed.

Det övergripande syftet med denna uppsats är att försöka förstå hur unga kvinnor upplever att ha ett digitalt jag på den sociala medieplattformen Facebook. För att få en förståelse av deras upplevelse har jag valt att dela upp teoriavsnittet i två större delar. Den första delen syftar på att förklara konsekvenserna av att leva i en värld som präglas av medier. Utgångspunkten ligger i McLuhans välkända begrepp ?The medium is the message? (1964/2001) för att förstå hur de nya sociala medierna blir en förlängning av den egna fysiska kroppen och Thompsons interaktionstyper (1995/2001).Det andra teoriavsnittet behandlar hur man kan försöka förstå människors upplevelse av att leva i en värld som präglas av medier.

Bakgrund: Perifer venkateter (PVK) är en allmän och rutinmässig åtgärd inom hälso- och sjukvården för att kunna lindra, bota och behandla genom att tillföra infusioner, läkemedel eller för att hålla en fri venväg. PVK består av ett främmande material som i kontakt med blod kan leda till att komplikationer som tromboflebiter bildas. Vid minsta tecken på rodnad, ömhet, svullnad, tromboflebit eller extravasation ska PVK avlägsnas. Syfte: Studiens syfte var att beskriva de senaste forskningsrönen kring sjuksköterskans omvårdnadsåtgärder för att undvika PVK-relaterade komplikationer. Metod: Studien är en litteraturstudie där resultatet baserats på kvantitativa och kvalitativa artiklar.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

As birch is one of the most common trees in Sweden, and probably one of the easiest for someone who lives here to identify, it is interesting to note that most people do not know how variable the genus is and how widely it is distributed across the northern hemisphere. One can find birch growing at both high and low elevations, demanding different soil conditions and preferring varying amounts of sunlight. Many people may also be surprised to hear that the colour of the bark can vary from bight white to almost black, and different shades of pink, orange and red can also be displayed. This, together with the astonishing beauty of the genus, the important role as a pioneer in many ecological systems and the difficulty in sorting out the taxonomy of the genus, constitutes the background of this thesis. The thesis is written at the Department of Landscape Development in Alnarp, Sweden with Kenneth Lorentzon, researcher at the Swedish University of Agriculture as a supervisor. The aim of this thesis is to highlight which species and cultivars within the genus Betula could be appropriate for horticultural use in Sweden.

In this study we examine four Swedish newspapers? visual coverage of the Tunisian and Egyptian uprisings in 2010 and 2011 ? commonly known as the ?Arab Spring Revolution?, the ?Jasmine revolution? and in Sweden also the ?Women?s revolution? ? focusing on three main perspectives: news values and framing, postcolonialism, and gender.By means of a comprehensive content analysis and an in-depth semiotic analysis, the purpose of this study is to investigate how Swedish written media frames the revolution and its initiators and partakers through news photographs, headlines, lead paragraphs and photograph bylines, and to determine whether or not it reproduces earlier trends of media coverage and framing of non-Westerners and non-Western societies.The purpose of the extensive content analysis is to attain data for empirical research of the visual portrayal of the uprisings? first twelve weeks in Sweden?s four largest newspapers Dagens Nyheter, Svenska Dagbladet, Aftonbladet and Expressen. The analysis reveals that episodic framing is regularly used in all four newspapers, and that media demonizes Tunisians and Egyptians by constructing them as a brutal, uncivilized and threatening group which almost exclusively consists of men, and whose members are neither quoted nor named. It also shows that women are symbolically annihilated by media and that the very few women who do occur are gender stereotyped in accordance with established media conventions and postcolonial tradition, with the interesting exception of women being quoted to a larger extent than men. The analysis furthermore confirms the low occurrence of female journalists in Swedish foreign reporting, as well as demonstrates that the gender of the journalists does not influence what types of stories are written or how they are framed.The variable frequencies obtained from the content analysis provide indicators which are subsequently explored in the semiotic analysis of four news photographs.

The aim with my research is to illuminate the meaning of IKEAs settle in Haparanda, for the region Haparanda-Tornio, its economic growth and its inhabitants. The research has been carried out only through qualitative methods. Some interviews with a range of people from varying companies have been conducted.Haparanda is a smaller Swedish city situated in the north, on the border to Finland and to a city called Tornio. These two cities, Haparanda and Tornio, has realised they are stronger in pairs, so they initiated cooperation across the border. Haparanda-Tornio is not a region of historically welfare and well-being.

Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken för att lära oss produktionens process grundligt och för att nu kunna jämför de båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren hiphop.

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

The authors have during the spring semester 2011 studied the subject destination development during a political crisis, focusing on Tunisia. At the beginning of 2011 the country was in an uncertain political situation when the revolution of the Tunisian people occurred. This created massive demonstrations on the streets, and resulted in the current government's resignation. More effects of the revolution has been seen in a drastic decline of inbound tourists in the country, which in turn affected the country's population and economy. From this point on Tunisia as a destination needs to recover to once again become attractive to tourists.