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.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

Post-anaesthetic myopathy (PAM) is a serious occasional complication of general anaesthesia in horses. It causes not only pain and suffering to the horse, but also suffering (trauma) to the owner with increased veterinary costs. In the worst case PAM can be fatal. The anaesthetic nurse must know which parameters have to be taken into consideration in the prevention of PAM, to be able to prevent it, and use that knowledge for the animals safety. The aim of this literature review was to investigate and make a presentation of the factors and measurements associated with PAM, with focus on how to monitor these measurements to prevent it from happening, and the advice a Veterinary nurse can give to the horse owner regarding this condition. According to literature there a few factors that greatly increase the risk of PAM, these include- hypotension, periods less than 60 mmHg significantly increases the risk.

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.

Within today?s organizations there is continual development work to increase efficiency and the power to compete at the market. Production development with focus on continual improvements constitutes an important part of the daily work within a lot of organizations today.The purpose of this study is to contribute to a part of the development process that Volvo Penta factory in Vara has in mind. A description of the current situation was compiled by mapping the internal runnings and material flow throughout the factory. A new suggestion for a layout and a comparison with the current situation will assist with creating a factual basis for the development of a new goods reception.A study was made where the volumes and the quantity of the daily arrival goods were settled.

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.

This essay is an introduction to the intentions and purposes of the british play writer Sarah Kane (1971-1999). Her own voice is presented both via quotations linked to her work and by an explanation of her connections to the surrealist poet and actor Antonin Artaud. The main focus is on Kane?s second play, Phaedra?s Love, first performed in 1996. The play is analyzed in co-relation to La volonté de savoir, the first volume in Michel Foucault?s trilogy Histoire de la sexualité.

Bull terrier hereditary nephritis is caused by a mutation that leads to an inadequate synthesis of collagen type IV, which is an important component in the basement membranes. The inheritance of the mutation is autosomal dominant in bull terriers and progression to renal failure takes variable time, from several months to ten years. Proteinuria is the first clinical sign of the disease and the diagnosis is confirmed by transmission electron microscopy of renal tissue where typical ultrastructural changes in the glomerular basement membrane (GBM), thickening and multilaminar splitting are found. This study was performed in order to find out the occurrence of hereditary nephritis in bull terriers in Sweden through examination of urine samples and renal tissue and comparisons with how the disease is described in the literature. Urine samples from 76 Swedish bull terriers were collected and examined for proteinuria.

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.

 My goal with this essay was to find out what makes certain teachers more successful than others to hold good and well functioning classes. This is important because this in turn affects the learning of the students. I wanted to find out what factors people within the world of research have pointed out as important aspects when creating a good teaching situation, with focus laying on the teacher?s behaviour in the classroom. In my investigation I have used qualitative research, observing two upper secondary school classes, for a total of nine lessons during a two-week period. In my observations I wanted to see if the class as a whole was behaving differently when interacting with different teachers.

Prescribed burning was commonly used for site preparation in Sweden to establish new forests until the 1960?s, when mechanical scarification was introduced. During recent decades the interest in prescribed burnings has increased again, mainly due to certifications of forestry stating that 5% of the regeneration areas should be burned on dry and mesic soils. The objective of the study was to evaluate actual influence of prescribed burning compared to other site preparation on stand stem density, growth parameters and tree damages for Scots pine (Pinus sylvestris L.) after direct seeding and planting. The study also attempts to simulate growth until first thinning.

Alkylrecorsinoler (AR) är fenoliska lipider som främst hittas i klidelarna hos råg och vete. De fem vanligaste homologerna har ett ojämnt antal kolatomer (17-25) i alkylkedjan. Studier har visat att AR är bioaktiva och går att mäta i blod och urin (Ross et al., 2004b), och vetskapen om att AR nästan bara finns i råg och vetekli gör att AR kan komma att användas som biomarkör för intag av fullkorn. Med denna markör kan man från ett blodprov skatta intaget av fullkorn från råg och vete. Intaget av fullkorn i Europa är lågt vilket kan bero på den kompakta strukturen hos fullkornsbröd.

The need for roundwood transport capacity vary throughout the year. The need during a period is influenced mainly by the volume transported the period, the number of days during which transport can be carried out, seasonal variations in road conditions and the weight of the roundwood, and the origin of the wood (private forest owners/ forest companies). The need for transport capacity generally increase during the winter and in spring, after thawing. Lack of logging trucks combined with a lack of drivers for these trucks make it hard to hire extra help during periods of increased transport capacity needs. It is also very expensive to keep logging trucks for use only during these periods. In this thesis, two new concepts based on the partial transport by truck tractors have been examined, to find out the possibility for increased performance and flexibility.

Highly polluted urban storm water from e.g. highways can contain large amounts of heavy metals that may cause harm if they are discharged into recipients. To remove the heavy metals a possible low-cost method that does not require much maintenance, could be the use of reactive filters with filter materials consisting of industrial residues or other cheap mineral based materials. Dissolved metal ions are removed by reactive filters through the processes of ions binding to active sites on the surface of the filter materials, or by formation of insoluble precipitates.The ability of CaO-treated granulated blast-furnace slag, iron oxide coated sand, olivine and nepheline to remove seven heavy metals (Cr, Cd, Cu, Ni, Zn, Pb and Hg) from urban storm water was studied. Initially batch experiments were performed where the effect of pH, dissolved organic carbon (DOC) and dissolved ions on the adsorption efficiency was studied.