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.

The purpose of this thesis was to explore how Swedish librarians working with educational matters In Swedish: studiebibliotekarier experience his/her pedagogic work in the context of a public library. My intention was thus to reach an understanding of how they experienced their educational work. The following questions were asked: 1 How do the librarians experience the physical environment created for their students? 2 How do the librarians experience the co-operation with others involved in their work? 3 How do the librarians experience the formal task that he/she now is given? 4 How do the librarians experience their own pedagogic qualifications regarding the demands that are made upon them by the students? I have interviewed six librarians and incorporated theories on pedagogic roles in an educational context. I reached the conclusion that these librarians believed the environment to be important for the outcome of the students success with their studies.

With recent technical development computer aided design and manufacturing has taken amore important role in the product life cycle. New business segments such as Product/ServiceSystems and remanufacturing is emerging. This development demands better control of theproduct data throughout the entire product life cycle. Computer aided design is widelyrecognized and used within the manufacturing industries and in recent years the importance ofDigital manufacturing has increased. One part of Digital manufacturing is paperlessproduction which involves all orders and working instruction shown for example on a screenrather than on a piece of paper.

To read and understand are essential competences for everyone in our society; at the same time reading comprehension among Swedish pupils is on the decline. The Swedish school must therefore try to improve their instructions to increase the students' reading comprehension. The aim of the study was to describe how three reading comprehension strategies, if possible, could improve the reading comprehension for the students, including children with learning disabilities, when reading texts of natural science in a third-grade class. The three strategies that were introduced were: to activate prior knowledge, to structure information and to record contents. The questions of the study were: How are the three strategies introduced in the classroom? Can the children with learning disabilities see any benefits for their reading comprehension when working with the strategies? How do the children with learning disabilities experience working with the strategies? Can the teacher see any benefits when working with the strategies? Is it possible to see any differences among the students' results, before and after completed intervention? Method: The results have been collected through observations and qualitative interviews, which make this a qualitative study.

The aim of this Master?s thesis is to study the effects that geographical distance have on the control systems in a scattered organization and how this, ultimately, affects the employees in terms of loyalty and motivation. In order to do this, a case study has been conducted on a multinational travel group and its local branches in Thailand. The study is based on a selected number of theories focusing mainly on control systems in multinational contexts as well as on theories regarding communication and autonomy. The conclusion of the study is that geographical distance has led to a rather large autonomy for the local branches and that the headquarter to a large extent rely more on formal control.

Children with Reading and Writing Difficulties and Their Language and Cognitive AbilitiesA Comparison with Children with a Cochlear ImplantAbstractThe aim of this study was to examine the cognitive abilities that are important for reading in children with reading disabilities, children with a cochlear implantation and typically developed children. 64 children aged 10-12 years participated in the study. To answer the question at issue we used the following tests: Block Design from WISC III, PPVT III, TOWRE, SL 40 and a few chosen tests out of the SIPS battery. On tests of the lexical access children with reading disabilities performed at the same level as hearing children, while the children with a cochlear implant performed significantly lower. Test of the phonological and complex working memory showed that children with reading disabilities performed significantly higher than children with a cochlear implant, but at the same time lower than typically developed children on the test of phonological working memory.

This bachelor thesis in business economics raises the topic about Corporate Responsibility (CR), this topic is currently being discussed in a variety of channels and today an increasing number of companies are involved in corporate responsibility. How do Skanska work with sustainability and why are they doing this? It is also important to see the results of the work with sustainability will lead to. We will go into more depth in one of Skanska's projects, project M25, to investigate the CR strategies they use and see how they actually work with sustainability. The purpose of this paper is to describe and analyze how and why Skanska is working to implement CR policies in their operations and more specifically from the M25 project in order to achieve sustainable business development.

The purpose of this study was to evaluate meals and eating in one day for at least ten truck or lorry drivers. Another aim was to investigate the attitudes by the drivers to food and meals and their expectations on the meals. This is a qualitative study conducted in ten interviews, seven of which were over the phone. The interviews were semi-structured and took about twenty minutes for each driver. Data relating to the food choices for one day were collected and questions asked about their attitudes to food and meals were collected simultaneously.

This study of leadership is comprised of two parts. The first part presented in this study is a theoretical study of leadership and the second part is an empirical study. The empirical study is comprised of six qualitative interviews that examine the perception of leadership among educators working at a school in the inner city.The work is based on the following issues; Do educators think that there is a link between educational work and leadership? Do educators see a link between leadership and goals, and guidelines that are written in Lgr11 and the Education Act? Does the perception of leadership depend on what training the educators have?In this study I use a hermeneutical approach where I try to create an understanding of the interviewees by interpreting their responses, actions and opinions during the interviews.The material gained from the empirical study has been analyzed and interpreted and then related to the theoretical study. The results show that leadership is something that everyone in the school system is in need of whatever their education.

Science has shown that siblings to children with a disability are affected by the family situation. The siblings often let their own needs and requests come secondary to their family members. This study illustrates how different professionals, who keep in contact with families with a disabled child, works with its siblings. The purpose with this study was to see how professionals, working as administrators, counselors at the habilitation and kin supporters in the region of Kalmar, include siblings while working with the families. Representatives from the professionals have been interviewed with a semi structured interview manual.The result showed that professionals have various opinions how siblings are affected by the family situation.

Volvo Hauler & Loader Division in Arvika produces wheel loaders which they deliverthroughout the world. The factory which is situated in Arvika is the largest wheel loader plant in the whole world, with its 1 100 employees. The different models stretch from L60E all theway up to the brand new L350F, with a loader capacity from six tons up to a staggering 35.The assembly of the different models are divided into three different assembly lines, Small(L60-L90), Medium (L110-L120) and Large (L150-L220). The assembly of Heavy (L350)has just been started with an upcoming pre series.This examination paper gives recommendations of improvements and necessary modifications to rationalize the pre-assembly of boom units. Three different scenarios are presented in the paper.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

During the last decades the questions about environment and social ethics, so called Corporate Social Responsibility (CSR), have increased in importance. It is in the business world highly important for the corporations to show the public that the company care about these questions. A common approach nowadays is to outsource productions to other countries resulting in that suppliers have a great part of the work with CSR. CSR as a trend is a rather new phenomenon, and therefore interesting to see how the corporations handle these questions and how the approach looks like. The purpose with this study is to show how corporations which are recommended by CSR organizations for their handling regarding these questions approach CSR and how the work look like in the supply chain.

This study investigated the relation between Extraversion and Conscientiousness with job satisfaction and job selection in the two occupational groups of telemarketing and administration. The study also set out to explore the relation between social desirability as assessed with an Implicit Association Test (IAT) and total reaction time on the IAT. The questionnaire was administered over the Internet to forty-one subjects (24 women and 17 men) in the age range 16-65. Results indicated that people working with telemarketing tend to be extrovert while people working with administration often are conscientious. Job satisfaction correlated with Extraversion in the telemarketing group.