Titel: Redovisning av FoU-utgifter ? val av regelverk för mindre onoterade aktiebolagNivå: Kandidatuppsats i företagsekonomiFörfattare: Adam Bergman och Alexandra HellströmHandledare: Arne FagerströmBitr. Handledare: Annika LakeDatum: 2014-05-26Bakgrund: Under 2000-talet har svensk redovisning genomgått en stor förändring, och Bokföringsnämnden (BFN) har varit ett drivande organ i denna fråga. BFN beslutade 2004 att inleda ett projekt för att ändra inriktning på sitt normgivningsarbete, och projektet har de valt att kalla för kategoriseringsprojektet (eller förkortat, K-projektet). Mindre onoterade aktiebolag blir rekommenderade K2-regelverket, dock får inte utgifter för immateriella tillgångar aktiveras som en tillgång i balansräkningen inom detta regelverk.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

Syftet med denna studie är att analysera och diskutera genus inom Försvarsmakten. FN-resolution 1325 (2000) vilken är antagen av Sverige, handlar bland annat om kvinnors och flickors särskilda utsatthet vid väpnade konflikter. Resolutionen lyfter med anledning av denna utsatthet, som ett sätt att råda bot på kvinnors utsatthet vikten av att öka jämställdheten mellan män och kvinnor.  Ett sätt är att föra in jämställdhets­perspektiv i statliga myndigheter och resolutionen uppmanar medlemsländerna däribland Sverige att agera främjande inom en rad områden. Arbetet med jämställdhet är ett prioriterat område av den svenska regeringen och omfattar uppdrag och regleringar för hur myndigheterna ska uppnå de uppsatta jämställdhetsmålen. Vi kan argumentera för att Försvarsmakten är en drivande aktör när det handlar om att arbeta för lika rättigheter för män och kvinnor, samt i arbetet med att utveckla genusperspektiv på institutionell nivå. Denna uppsats problematiserar hur jämställdhet och genus fungerar i den vardagliga praktiken.Studien grundar sig på teorier som bygger på social konstruktionism och refererar bland andra till Burr (2004). Burr menar att genus är något som förändras över tid och konstrueras i samspel mellan människor där diskurser har en central roll.

Flodkräftan är en inhemsk art i Sverige. Antalet flodkräftlokaler har under 1900-talet reducerats med över 97 procent, i huvudsak till följd av kräftpest. Flodkräftan är klassad som starkt hotad i den nationella rödlistan för hotade djurarter sedan 2005. Kräftpesten kom troligen till Europa i samband med introduktion av en nordamerikansk kräftart i Italien 1860. I dagsläget sprids kräftpest genom illegala utsättningar av den nordamerikanska signalkräftan som lagligt började introducerades i Sverige under slutet av 1960-talet.

Inbreeding, the mating of related individuals, has been the one dominating breeding strategy for dog breeders during the last 200 years. However, its negative effects on fer-tility and other fitness traits, a phenomenon called inbreeding depression, have been ignored in the quest of perfect unity in conformation or performance. The purpose of this study was to test the hypotheses that litter size is reduced as a consequence of in-breeding, affected by both the inbreeding coefficient of the dam and the litter and that a rapid increase in the inbreeding coefficient affects litter size more than a slower rate. Data were collected from the Swedish Kennel Club registry of origin. Breeds included in the study were the Bernese Mountain Dog, the Cocker Spaniel, the Golden Retriever, the Rottweiler and the West Highland White Terrier.

Today we are living in a time were impulses from other places and cultures constantly grow and the contact over the boundary is getting bigger. We se satellites pictures over the world, we hear about worldwide ecological problems, we learn about other different lifestyles, we cock food that are inspired from the worlds many kitchens, we shop more and we can travel to different parts of the world. My problem was to find out how cultural phenomenon spreads to a greater extent global and how this transference take place, but also be able to se what factors that has a part in the cultural spread.What I found with help from my literature study was that trough improved communication and transports has gained mobility in the world and people can take part off others culture.The world is shrinking and this means that human beings identity is changing and this create a so-called hybrid mixture. Culture is what we human beings create. Culture can be seen as a community phenomenon for the most parts.

During and after World War II Sweden was spying in the occupied Baltic countries which had been occupied, from 1943 by Nazi Germany and from 1944 by the Soviet Union. It began in 1943, with the Germans still occupying the Baltic countries, when Sweden and its intelligence service ?C-byrån? recruited volunteers among the Baltic refugees in Sweden and sent them back to the countries they had fled from. Many of the Baltic refugees to Sweden were men aged 25-45 so the Swedish intelligence service had a good recruiting source. This started the first period of intelligence operations in the three Baltic countries.

Följande uppsats är skriven på uppdrag av Göteborgs Spårvägar med syfte att kartlägga hur organisationen kan bli en attraktivare arbetsplats för kvinnor, då kvinnor idag är i en klar minoritet i organisationen. För att uppnå vårt syfte har vi under arbetets gång använt oss av tre övergripande frågeställningar: ?Hur upplever förarna sin situation på arbetsplatsen med fokus på de kvinnliga medarbetarna, både svårigheter och möjligheter samt potential till förändring??, ?Finns det faktorer inom organisationen som påverkar manliga och kvinnliga förare på olika sätt? Vilka är i så fall dessa och hur kan de hanteras?? samt ?Bör organisationen ändra arbetsförhållandena för kvinnorna som jobbar idag och hur ska de locka fler att söka sig dit??. Undersökningarna genomfördes genom två kvinnliga och en manlig fokusgrupp, intervjuer med två arbetsledare och genom deltagande observation. Detta för att ge en övergripande bild av både männen och kvinnornas syn på verksamheten som den ser ut idag, och vad som enligt dem bör göras för att skapa en attraktivare arbetsplats för kvinnor.

Today, there are few industries left in our cities. Industrial areas thatare located in urban settings close to water or city centers are oftenreplaced by housing. In my thesis I want to explore how such industrialsite located in an urban setting can be transformed into anindustrial park where the industrial structures are saved. By approachingthis type of environment in a positive manner, I wish tohighlight the potential aesthetic and functional value in the existingindustrial structure. Through the transformation and design of anexisting industrial site I will convey the previous use and history ofthe place.The wastewater treatment plant, Kungsängsverket, is located in thedistrict of Kungsängen in the southern part of Uppsala.

Examensarbetets mål är att beskriva och beräkna Arvidsjaurs och Arjeplogs kommuners framtida bergmaterialbehov med utgångspunkt från bygg- och anläggningsprojekt som pågår och som planeras. Syftet är att få en sammanställning som visar om materialet räcker till eller om det finns behov att öppna nya täkter. Sammanställningen kan med fördel användas av kommunerna som planeringsunderlag beträffande nya vägbyggnadsprojekt. Alla tillståndsgivna täkter i Arvidsjaurs och Arjeplogs kommuner har kartlagts och täkternas kapacitet har också tagits fram. Även alla pågående och planerade vägarbeten kommunvis och årsvis från år 2005 fram till 2009 har karterats.

The aim of this work was to find out what potential contaminants from roads, residential area and businesses within Svedens industrial area that can affect groundwater quality and quantity. Data collection was from SGU, VISS, internal material from Gävleborg county Administrative Board and Gävle municipality archive. GIS software ArcGIS was used to create the map images in the work. The studied area is located approximately ten kilometers west of Gävle city and consists of the esker Valboåsen, which is a glacifluvial deposit that in its central parts consist of coarse material that is overlaid by sand, clay and silt. North of esker Valboåsen there are the river Gavleån which has an inflow to the groundwater in the esker. This inflow represents the largest part of the groundwater recharge.

Thinning is the partial removal of trees in a forest stand prior to final harvest. The term can be divided in pre-commercial thinning where little if any volume is removed from the stand and commercial thinning where removals are intended to provide a positive economic result. From a silvicultural point of view, the goal of thinning is to enhance future crop tree quality by removing low-quality stems and providing sufficient space for the accelerated development of retained ones (Huuskonen & Hynynen, 2006). The goals of this study was to see if commercial thinning could positively affect the short and medium term timber supply (MTTS) in the Interior regions of British Columbia (BC), and whether or not Scandinavian forestry practices could be adopted in the BC context. The mountain pine beetle (Dendroctonus ponderosae Hopkins) has created significant forest planning problems in BC. The annual allowable cut (AAC) was raised to capture beetle-killed timber while still merchantable.

The following thesis is a study of the forest history on the island of Ängsön-Marskär concentrating on the last three hundred years. The island is located in the administrative province of Stockholm, the local community of Haninge and it is situated approximately seven kilometres east of the island Ornö in the south of the Stockholm archipelago. The questions this thesis attempts to answer are: How where the natural resources on Ängsön-Marskär used through the centuries? How has the state of the forests developed since the 16th century? How will the nature develop onwards? The thesis is based on archival sources for Ängsön-Marskär and the surrounding areas. A field study was conducted where the entire island was investigated using an objective forest inventory method. The first map material existing over Ängsön-Marskär is from the year 1711.

Two field experiments were conducted in central Sweden in order to: 1) Determine a relationship between the number of approaching pine weevils (Hylobius sp.) and the number of attacks by pine weevils, in relation to the size of seedlings of Scots pine (Pinus sylvestris). 2) Determine if application of methyljasmonate (MJ) on seedlings of Scots pine will result in higher resistance towards attacks by pine weevils and/or have any effect on the number of approaching pine weevils. The field experiments were designed with two separate parts in close vicinity on the same clear cuttings: a) pitfall traps placed in patches of scarified soil that caught approaching pine weevils at 2.5 cm from the bait, which consisted of different sized seedlings of Scots pine some of which were subjected to application of MJ and b) the same type of seedlings planted out in patches of scarified soil. The first field experiment was conducted on a 1-year old clear cutting outside Uppsala in east central Sweden and the trapping part of the experiment consisted of 8 blocks with 6 treatments: 1) control, 2) small over-wintered seedling, 3) medium sized seedling, 4) medium sized seedling treated with 0.5 ml 100 mmol MJ 4 days prior to start of experiment, 5) large seedling, 6) vial with 9.5 ml of ?-pinene. The trapping experiment lasted for 6 weeks in the early summer.

There is two dairy farms in Sweden with ability to be opened on both long sides, one outside Hjo and the other one, Brandstadholm, north of Sjöbo. When there is no measures and results or not enough literature about natural ventilation and especially on this kind of air inlet, makes my tests very interesting not only on Alnarp, but among other companies. I would like to find out if there is any air movements direct on the cows, how high/low temperature, air humidity, light intensity and noise standard inside the barn. Does Brandstadholm fulfil the rules and regulations when it comes to climate inside the barn? Could this system become the new dairy barn instead of the conventional barns in Sweden? I am going to focus on the animals environment, after all they are the one who is going to spend the most of the time in the barn. I used five electrical loggers distributed inside the barn to measure the temperature and one of the loggers measured the air humidity, every 15th minute. One logger were placed on the outside which measured both temperature and air humidity.