Small and medium-sized enterprise (SME) business owners influence the growth and development of sub-Saharan Africa and the welfare of its citizens. However, SME owners often lack the strategies to access and obtain invoice factoring financing to fund their businesses. Guided by the pecking order theory and the credit rationing theory, the purpose of this multiple case study was to explore strategies that 3 SME owners in Kenya used to access and obtain invoice factoring financing to fund their businesses. Data were collected from in-depth semistructured Skype interviews and organizational documents. Data were analyzed using the Krippendorff content analysis methodology. Member checking was used to validate the interview responses and enhance the credibility of results. Three strategy themes emerged from data analysis: proper documentation, effective third-party relationships, and connections with government officials. The study may contribute to positive social change for SME owners in sub-Saharan Africa by providing actionable strategies they can use to access and obtain invoice factoring financing to fund and sustain their businesses. Citizens of Kenya may experience more job opportunities, improved quality of life, increased household incomes, and sustained economic growth.

<p><strong>Syfte: </strong>Uppsatsens huvudsyfte är att kartlägga nyttan med branschkontoplaner. Detta görs genom att påvisa eventuella fördelar respektive nackdelar. Vidare vill vi kartlägga hur branschkontoplaner uppfattas av de parter som använder den samt att förstå vad som görs för att motivera användandet av branschkontoplaner och om dessa medför ökade jämförelsemöjligheter.</p><p><strong>Metod: </strong>Studien är av kvalitativ karaktär och kommer beskriva problemet utifrån skaparnas perspektiv. Undersökningen präglas av tvärsnittsdesign och kommer ske med semistandardiserade intervjuer av semistrukturerad karaktär. Frågorna som ställs återfinns i våra intervjuguider och respondenterna har valts ut med tanke på deras anknytning till BAS, BAS lantbruk eller FastBAS. Eftersom vi undersöker två olika branscher, lantbruk och fastighetsförvaltning för allmännyttiga bostadsföretag, kommer vi få två perspektiv på problemet som senare kan jämföras.</p><p><strong>Slutsats: </strong>Resultatet pekar på att användarna har en positiv inställning till branschkontoplaner samt att fördelarna med en branschkontoplan väger upp de nackdelar vi funnit. Nyttan med branschkontoplaner är främst den jämförelsemöjlighet och statistik som dessa bidrar till. Det görs inget specifikt för att motivera alla företag inom samma bransch att följa en branschkontoplan. </p><p><strong>Vidare forskning: </strong>Jämföra resultatet mot fler branscher eller mot andra länder. Går det att få fram vissa nyckeltal som kan användas globalt?</p> / <p><strong>Aim: </strong>The essay's main purpose is to identify the benefits of using branch adapted account plans. This is done by demonstrating the potential benefits and drawbacks. Furthermore, we want to identify how branch adapted account plans are apprehended by the parties using it and to understand what is being done to justify the use of the branch adapted account plans and whether these have increased the comparison opportunity.</p><p><strong>Method: </strong>The study is qualitative in nature and describe the problem from the creator's perspective. The study's characterized by cross-sectional design and will be done by semi-standardized interviews of semi-structured nature. Our interview questions can be found in our interview guides and the respondents were selected in view of their relationship with the BAS, BAS lantbruk or FastBAS. Since we investigate two different branches, agricultural and real estate for public housing companies, we get two perspectives that can be compared.</p><p><strong>Result: </strong>The results indicate that users have a positive attitude towards branch adapted account plans, and that the benefits of a branch adapted account plan are weighing up the disadvantages we have found. The use of branch adapted account plan is primarily the comparison opportunity and statistics that they contribute. There is nothing specific done to motivate all companies within the same branch to follow a branch adapted account plan.<strong></strong></p><p><strong>Future research: </strong>Comparing the results against more branches or to other countries. Is it possible to obtain certain financial ratios that can be used globally?</p>

This dissertation has two main objectives. The first one is to construct historical macroeconomic series for Sweden using a consistent method throughout the relevant periods, and which rely on modern methods of national accounting. The second objective is to investigate patterns of economic growth, accumulation and crisis in Sweden 1800-2000, based on the constructed data series. New annual data series of Gross Domestic Product and its division into activities (type of production) and expenditures (consumption, investment and foreign trade), Net Domestic Product, stocks of produced assets and consumption of fixed assets are constructed for the period 1800-2000; series of employment, wages, imputed labour income of self employed and surplus for the period 1850-2000; and series of worked hours for the period 1950-2000. Summary tables of the main aggregate variables are presented at the end of the dissertation. The intent is to make the data material available online (also at a more disaggregated level) at: http://www.historia.se. Although the present study criticises the somewhat deterministic vision of many long cycle theories, it also demonstrates that the concept of long cycle can be applied when studying long-term fluctuations in GDP per capita, provided that the notion of a fixed periodicity of long cycles is abandoned. Long-term economic fluctuations are irregular, but so is also the short-term business cycle. Different historical tendencies and trends are investigated. The decline of the relative size of industrial activities in the last half of 20th century was not as dramatic, if unpaid household labour is considered and that many services are industry-related. The Marxist theory of a Tendency for the Rate of Profit to Fall is partly confirmed as a secular process up to the 1970s, but profitability has rebounded in the last two decades of the 20th century. During the 1990s, the investment ratio declined to historically low levels and the volume value of the net stock of buildings and structures fell for the first time since the 1830s. A comparison is also made of depressions in Sweden since 1850. During the 19th century, depressions were largely induced by the agricultural sector, and during the 20th century by industrial activities. However, the transition to the modern business cycle was not sudden but rather protracted. Another finding is that the 1990s depression was somewhat deeper than the 1930s depression in terms of GDP contraction.

Ett av EU:s främsta syfte är att skapa fri rörelse av kapital. Genom att kontinuerligt reducera handelshinder strävar de efter att skapa lika förutsättningar mellan medlemsstaterna. I och med den globalisering som skett och fortfarande sker blir det allt mer vanligt förekommande att svenska bolag konkurrerar och samverkar med andra europeiska bolag. Mycket har hänt på redovisnings- och revisionsområdet det senaste decenniet vilket har gjort att den svenska lagstiftningen delvis har skrivits om och anpassats efter EG:s direktiv. Internationella redovisningsstandarder har fått stort inflytande på framförallt de stora svenska bolagen. Dessa standarder var ursprungligen anpassade för börsnoterade bolag vilket har medfört att mindre svenska bolag under de senaste åren ålagts orimligt omfattande redovisningsskyldigheter. I november 2004 presenterade Justitiedepartementet en promemoria vilken bland annat avsåg förenklade redovisningsregler. Deras bedömning var att de två gränsvärdena som i dag benämns i ÅRL och BFN bör samordnas till ett gemensamt. Motiveringen till detta var att små och medelstora bolag i större utsträckning bör undantas från betungade regler gällande bokföring och bokslut. Under vintern 2005/2006 har en lag-rådsremiss och en proposition offentliggjorts där remissinstanserna BFN, FAR, SRS m.fl. givit uttryck för sina åsikter. Detta resulterade i att delvärdena i den samordnade gränsvärdet fastställdes till 50 anställda, 25 miljoner kronor i balansomslutning samt 50 miljoner kronor i totala intäkter. Syftet med denna uppsats är att utreda vilka konsekvenser detta får för de små och medelstora bolagen i Sverige. Undersökningen har genomförts ur två perspektiv, dels för att återspegla de generella konsekvenserna med harmoniseringen och dels vilka konsekvenser det samordnade gränsvärdet blir redovisningsmässigt. För att uppnå syftet genomfördes fyra expertintervjuer. Resultatet av dessa var att redovisningsprinciperna blir något förenklade men eftersom förslaget ej trätt i laga kraft ännu är det svårt att peka på konkreta konsekvenser. Dock kan man förutse vissa skillnader avseende bland annat delårsrapportering, balansering av egenupparbetade immateriella anläggningstillgångar och restvärdesavskrivningar. Efter att ha tagit del av respondenternas svar samt vad som sägs i lagrådsremissen kan vi konstatera att förändringarna på flera plan går mot att uppgifter ej är lagstadgade utan snarare styrs av intressenterna. Delårsrapporter är en sådan uppgift, då det ej åligger revisionsplikt på dem ser vi det som en naturlig utveckling att ta bort den lagstadgade uppgiftsskyldigheten för K3 – bolagen. Vidare diskuteras huruvida K2 – blocket kommer innefatta bolag med allt för stora skillna-der i omfattning av verksamhet och hur detta skulle kunna undvikas. Vi föreslår en höjning av K1-blocket från tre till fem miljoner kronor i nettoomsättning där aktiebolag ej ska in-kluderas. Anledningen till detta är att få bort de minsta bolagen ur K2 – blocket genom att fler bolag bör överväga alternativa bolagsformer för att undvika allt för omfattande redovisningsmässiga skyldigheter. Från och med den första januari 2007 träder ett nytt regelverk beträffande redovisningsprinciper i kraft i Sverige. Regelverket är delvis utformat efter EU:s redovisningsdirektiv och är ett steg i harmoniseringen. De bolag som vid årsskiftet skall till-lämpa det nya regelverket är de som ej överskrider det nya 50/25/50 - värdet, dvs. K1 och K2 - bolagen. För större bolag, K3 samt K4, kommer reglerna träda i kraft med det räkenskapsår som påbörjas första januari 2010. / One of EU:s primary purposes is to create freedom of movement for capital. Through continuous reducing of trade obstacles they strive to create equal conditions between the member nations. Through the globalization that has taken place and still is taking place it is increasingly common for Swedish companies to compete and cooperate with European companies. A lot has happened in the accounting and auditor area during the last decade which has forced the Swedish legislation partly to be rewritten and adjusted to EG directives. International accounting standards has had a great deal of influence on the major Swedish companies. These standards are originally adapted for stock exchange introduced companies which in the last couple of years have resulted in unreasonable extensive accounting obligations for smaller Swedish companies. In November 2004 the ministry of Justice presented a memorandum which among other things intended to simplify accounting obligations. Their assessment was that the two threshold values that today are termed in ÅRL and BFN should be coordinated into one common threshold. The motivation for this was that small and medium companies in a greater extent should be able to make exceptions from onerous rules concerning bookkeeping and closure. During the winter 2005/2006 a referral and a government bill was made public where BFN, FAR and SRS gave expression of their opinions. This resulted in that the partial value in the coordinated threshold was established to 50 employees, 25 million in balanced turnover and 50 million in total reve-nue. The purpose of this paper is to investigate which consequences this will have to the small and medium companies in Sweden. The investigation has been carried out through two perspectives, one to reflect the general consequences with the harmonious and also which consequences the coordinated threshold value will bring to the accounts. To reach the pur-pose four expert interviews were carried out. The conclusion of these interviews was that the accounting standards will be a bit more simplified but since the proposal has not yet become legally binding it is hard to point to concrete consequences. We can still predict to a certain extend with respect to among other things; quarterly reports, balancing of non-material internally acquired inventory and depreciation of residual values. After studying the respondents’ answers and the referral we can establish that the changes on several levels will progress to the point of information not being statutory but rather controlled by interest organisations. Quarterly reports are that sort of task, when it is not mandatory audit on this sort of report we can not see any reason not to remove the statu-tory information obligation for the K – 3 companies. The thesis further discusses whether the K2 – block will include companies with much too large differences in the extent of activity and how this should be avoided. We suggest a raise of the K-1 block from three too five million in net turnover, where joint-stock companies not will be included. The reason for this is to get rid of the smallest companies in the K-2 block; more companies should consider alternative company forms to avoid all too extensive accounting obligations. Starting on the first of January 2007, the new regulation concerning accounting principles will take effect in Sweden. The regulations are partly designed according to the EU:s ac-counting directives and are a step in the harmonious direction. Those companies who will apply the new regulation at the turn of the year are those which do not exceed the new 50/25/50 value i.e. K-1 and K-2 companies. For the bigger companies, K-3 and K-4, the new regulation takes effect with the accounting year that starts on the first of January 2010.

Syfte: Uppsatsens huvudsyfte är att kartlägga nyttan med branschkontoplaner. Detta görs genom att påvisa eventuella fördelar respektive nackdelar. Vidare vill vi kartlägga hur branschkontoplaner uppfattas av de parter som använder den samt att förstå vad som görs för att motivera användandet av branschkontoplaner och om dessa medför ökade jämförelsemöjligheter. Metod: Studien är av kvalitativ karaktär och kommer beskriva problemet utifrån skaparnas perspektiv. Undersökningen präglas av tvärsnittsdesign och kommer ske med semistandardiserade intervjuer av semistrukturerad karaktär. Frågorna som ställs återfinns i våra intervjuguider och respondenterna har valts ut med tanke på deras anknytning till BAS, BAS lantbruk eller FastBAS. Eftersom vi undersöker två olika branscher, lantbruk och fastighetsförvaltning för allmännyttiga bostadsföretag, kommer vi få två perspektiv på problemet som senare kan jämföras. Slutsats: Resultatet pekar på att användarna har en positiv inställning till branschkontoplaner samt att fördelarna med en branschkontoplan väger upp de nackdelar vi funnit. Nyttan med branschkontoplaner är främst den jämförelsemöjlighet och statistik som dessa bidrar till. Det görs inget specifikt för att motivera alla företag inom samma bransch att följa en branschkontoplan.  Vidare forskning: Jämföra resultatet mot fler branscher eller mot andra länder. Går det att få fram vissa nyckeltal som kan användas globalt? / Aim: The essay's main purpose is to identify the benefits of using branch adapted account plans. This is done by demonstrating the potential benefits and drawbacks. Furthermore, we want to identify how branch adapted account plans are apprehended by the parties using it and to understand what is being done to justify the use of the branch adapted account plans and whether these have increased the comparison opportunity. Method: The study is qualitative in nature and describe the problem from the creator's perspective. The study's characterized by cross-sectional design and will be done by semi-standardized interviews of semi-structured nature. Our interview questions can be found in our interview guides and the respondents were selected in view of their relationship with the BAS, BAS lantbruk or FastBAS. Since we investigate two different branches, agricultural and real estate for public housing companies, we get two perspectives that can be compared. Result: The results indicate that users have a positive attitude towards branch adapted account plans, and that the benefits of a branch adapted account plan are weighing up the disadvantages we have found. The use of branch adapted account plan is primarily the comparison opportunity and statistics that they contribute. There is nothing specific done to motivate all companies within the same branch to follow a branch adapted account plan. Future research: Comparing the results against more branches or to other countries. Is it possible to obtain certain financial ratios that can be used globally?

<p>Ett av EU:s främsta syfte är att skapa fri rörelse av kapital. Genom att kontinuerligt reducera handelshinder strävar de efter att skapa lika förutsättningar mellan medlemsstaterna. I och med den globalisering som skett och fortfarande sker blir det allt mer vanligt förekommande att svenska bolag konkurrerar och samverkar med andra europeiska bolag.</p><p>Mycket har hänt på redovisnings- och revisionsområdet det senaste decenniet vilket har gjort att den svenska lagstiftningen delvis har skrivits om och anpassats efter EG:s direktiv. Internationella redovisningsstandarder har fått stort inflytande på framförallt de stora svenska bolagen. Dessa standarder var ursprungligen anpassade för börsnoterade bolag vilket har medfört att mindre svenska bolag under de senaste åren ålagts orimligt omfattande redovisningsskyldigheter. I november 2004 presenterade Justitiedepartementet en promemoria vilken bland annat avsåg förenklade redovisningsregler. Deras bedömning var att de två gränsvärdena som i dag benämns i ÅRL och BFN bör samordnas till ett gemensamt. Motiveringen till detta var att små och medelstora bolag i större utsträckning bör undantas från betungade regler gällande bokföring och bokslut. Under vintern 2005/2006 har en lag-rådsremiss och en proposition offentliggjorts där remissinstanserna BFN, FAR, SRS m.fl. givit uttryck för sina åsikter. Detta resulterade i att delvärdena i den samordnade gränsvärdet fastställdes till 50 anställda, 25 miljoner kronor i balansomslutning samt 50 miljoner kronor i totala intäkter.</p><p>Syftet med denna uppsats är att utreda vilka konsekvenser detta får för de små och medelstora bolagen i Sverige. Undersökningen har genomförts ur två perspektiv, dels för att återspegla de generella konsekvenserna med harmoniseringen och dels vilka konsekvenser det samordnade gränsvärdet blir redovisningsmässigt. För att uppnå syftet genomfördes fyra expertintervjuer. Resultatet av dessa var att redovisningsprinciperna blir något förenklade men eftersom förslaget ej trätt i laga kraft ännu är det svårt att peka på konkreta konsekvenser. Dock kan man förutse vissa skillnader avseende bland annat delårsrapportering, balansering av egenupparbetade immateriella anläggningstillgångar och restvärdesavskrivningar.</p><p>Efter att ha tagit del av respondenternas svar samt vad som sägs i lagrådsremissen kan vi konstatera att förändringarna på flera plan går mot att uppgifter ej är lagstadgade utan snarare styrs av intressenterna. Delårsrapporter är en sådan uppgift, då det ej åligger revisionsplikt på dem ser vi det som en naturlig utveckling att ta bort den lagstadgade uppgiftsskyldigheten för K3 – bolagen.</p><p>Vidare diskuteras huruvida K2 – blocket kommer innefatta bolag med allt för stora skillna-der i omfattning av verksamhet och hur detta skulle kunna undvikas. Vi föreslår en höjning av K1-blocket från tre till fem miljoner kronor i nettoomsättning där aktiebolag ej ska in-kluderas. Anledningen till detta är att få bort de minsta bolagen ur K2 – blocket genom att fler bolag bör överväga alternativa bolagsformer för att undvika allt för omfattande redovisningsmässiga skyldigheter.</p><p>Från och med den första januari 2007 träder ett nytt regelverk beträffande redovisningsprinciper i kraft i Sverige. Regelverket är delvis utformat efter EU:s redovisningsdirektiv och är ett steg i harmoniseringen. De bolag som vid årsskiftet skall till-lämpa det nya regelverket är de som ej överskrider det nya 50/25/50 - värdet, dvs. K1 och K2 - bolagen. För större bolag, K3 samt K4, kommer reglerna träda i kraft med det räkenskapsår som påbörjas första januari 2010.</p> / <p>One of EU:s primary purposes is to create freedom of movement for capital. Through continuous reducing of trade obstacles they strive to create equal conditions between the member nations. Through the globalization that has taken place and still is taking place it is increasingly common for Swedish companies to compete and cooperate with European companies.</p><p>A lot has happened in the accounting and auditor area during the last decade which has forced the Swedish legislation partly to be rewritten and adjusted to EG directives. International accounting standards has had a great deal of influence on the major Swedish companies. These standards are originally adapted for stock exchange introduced companies which in the last couple of years have resulted in unreasonable extensive accounting obligations for smaller Swedish companies. In November 2004 the ministry of Justice presented a memorandum which among other things intended to simplify accounting obligations. Their assessment was that the two threshold values that today are termed in ÅRL and BFN should be coordinated into one common threshold. The motivation for this was that small and medium companies in a greater extent should be able to make exceptions from onerous rules concerning bookkeeping and closure. During the winter 2005/2006 a referral and a government bill was made public where BFN, FAR and SRS gave expression of their opinions. This resulted in that the partial value in the coordinated threshold was established to 50 employees, 25 million in balanced turnover and 50 million in total reve-nue.</p><p>The purpose of this paper is to investigate which consequences this will have to the small and medium companies in Sweden. The investigation has been carried out through two perspectives, one to reflect the general consequences with the harmonious and also which consequences the coordinated threshold value will bring to the accounts. To reach the pur-pose four expert interviews were carried out. The conclusion of these interviews was that the accounting standards will be a bit more simplified but since the proposal has not yet become legally binding it is hard to point to concrete consequences. We can still predict to a certain extend with respect to among other things; quarterly reports, balancing of non-material internally acquired inventory and depreciation of residual values.</p><p>After studying the respondents’ answers and the referral we can establish that the changes on several levels will progress to the point of information not being statutory but rather controlled by interest organisations. Quarterly reports are that sort of task, when it is not mandatory audit on this sort of report we can not see any reason not to remove the statu-tory information obligation for the K – 3 companies.</p><p>The thesis further discusses whether the K2 – block will include companies with much too large differences in the extent of activity and how this should be avoided. We suggest a raise of the K-1 block from three too five million in net turnover, where joint-stock companies not will be included. The reason for this is to get rid of the smallest companies in the K-2 block; more companies should consider alternative company forms to avoid all too extensive accounting obligations.</p><p>Starting on the first of January 2007, the new regulation concerning accounting principles will take effect in Sweden. The regulations are partly designed according to the EU:s ac-counting directives and are a step in the harmonious direction. Those companies who will apply the new regulation at the turn of the year are those which do not exceed the new 50/25/50 value i.e. K-1 and K-2 companies. For the bigger companies, K-3 and K-4, the new regulation takes effect with the accounting year that starts on the first of January 2010.</p>

Due to escalating carbon-based emissions, anthropogenic climate change is wreaking havoc on the natural and built environment as higher near-surface temperatures cause arctic ice-melt, rising sea levels and unpredictable turbulent weather patterns. The effects are especially devastating to inhabitants living in the water-worlds of developing countries where environmental pressure only exacerbates their vulnerability to oppressive economic policies. As climatic and economic pressures escalate, threats to local resources, living space, safety and security are all reaching a tipping point. Climate refugees may survive, but they will fall victim to displacement, economic insecurity, and socio-cultural destruction. With the current economic system in peril, it is now a matter of urgency that the global community determine ways to modify their behaviour in order to minimize the impact of climate change. This interdisciplinary comparative analysis contributes to the dialogue by turning to environmental history for similar scenarios with contrasting outcomes. It isolates two North Atlantic water-worlds and their inhabitants at an historical juncture when the combination of climatic and economic pressures threatened their survival. During the sixteenth and seventeenth centuries, the Hebrideans in the Scottish Insular Gàidhealtachd and the Wabanaki in Ketakamigwa were both responding to the harsh conditions of the ‘Little Ice Age.’ While modifying their resource management, settlement patterns, and subsistence behaviours to accommodate climate change, they were simultaneously targeted by foreign opportunists whose practices and perceptions inevitably induced oppressive economic pressure. This critical period in their history serves as the centre of a pendulum that swings back to deglaciation and then forward again to the eighteenth century to examine the relationship between climate change and human behaviour in the North Atlantic. It will be demonstrated that both favourable and deteriorating climate conditions determine resource availability, but how humans manage those resources during feast or famine can determine their collective vulnerability to predators when the climate changes. It is argued that, historically, climate has determined levels of human development and survival on either side of the North Atlantic, regardless of sustainable practices. However, when cultural groups were under extreme environmental and economic pressure, there were additional factors that determined their fate. First, the condition of their native environment and prospect for continuing to inhabit it was partially determined by the level of sustainable practices. And, secondly, the way in which they perceived and treated one another partially determined their endurance. If they avoided internal stratification and self-protectionism by prioritising the needs of the group over that of the individual, they minimised fragmentation, avoided displacement, and maintained their social and culture cohesion.

Magistro darbe tiriama kokia elninių žvėrių populiacijos situacija yra Jurbarko miškų urėdijos, Panemunės girninkijos, Stakių eiguvos miškuose. Darbo objektas - Darbe tyrinėjama VĮ Jurbarko miškų urėdijos Panemunės girininkijos Stakių eiguvos elninių žvėrių: ( tauriųjų elnių (lot. Cervus elaphus, angl. Red deer, vok. Rothirsch), stirnų (lot. Capreolus capreolus, angl. Roe Deer, vok. Reh) ir briedžių (lot. Alces alces, angl. Moose, vok. Hirsch )) populiacijos, bei jų gyvenamoji aplinka. Darbai vykdyti 2009 – 2010 metais bei panaudoti ankstesnių metų duomenys. Stakių eiguva, kurioje buvo vykdytas tiriamasis darbas apima 1384 ha miškų plotą. Darbo tikslas - Ištirti VĮ Jurbarko miškų urėdijos Panemunės girininkijos Stakių eiguvos elninių žvėrių populiacijas, jų gyvenamąją aplinką bei šių žvėrių įtaką miško atkūrimui. Darbo metodai – Instrumentinis metodas, šaltinių analizė, leidinių analizės metodas, palyginamoji analizė. Darbo rezultatai. Tyrime nustatyta elninių žvėrių populacijų būklė. Nustatyta, kad pagrindinė rūšis Stakių eiguvoje yra taurusis elnias, o briedis ir stirna yra šalutinės rūšys. Tauriųjų elnių populiacijos gausa ir tankis viršyja maksimalią (maksimali 37 vnt./1000 ha esama 38vnt./1000ha). Esant tokiam tankiui mažėja prieaugis. Europinių stirnų tankis yra artimas optimaliai, galimas intensyvus medžiojimas. Briedžiai yra tik užklystanti rūšis, todėl jų medžioklė negalima. Palyginus paskutinių trijų metų elninių žvėrių neigiamą poveikį želdiniams, žėliniams... [toliau žr. visą tekstą] / Master thesis examined how the deer situation is game population in Jurbarkas forest stewardship in Panemunes forestry district in Stakiai sector of a forest. The object - deer (red deer (Latin Cervus elaphus, Germ. Rothirsch), fallow deer (Latin Dama dama, Germ. Damhirsch) , roe deer (Latin Capreolus capreolus, Germ. REH) and moose (Latin Alces alces, Germ. Hirsch)) populations and their habitat are investigated in Jurbarkas Forest Enterprise Forestry Panemunes Stakių sector of a forest game. Work for 2009 - 2010, and the use of prior-year figures. Stakiai sector of a forest which has carried out research work covers 1384ha of forest area. Aim - To investigate deer populations of wild animals, their habitats and the animals on forest restoration in the Jurbarkas Forest Enterprise Forestry Panemunės Stakiai sector of a forest. Working Methods - The instrumental method, source analysis, publications, analysis method, a comparative analysis of . Results. . The study found the deer population of the state game. It was found that a red deer is the main species and elk, roe is a secondary species in Stakiai sector of a forest. Red deer population abundance and density exceeds maximum (maximum 37 hectares of existing unit/1000 38 unit/1000ha). Density of european roe deer is close to the best possible intensive hunting. Elks are only appears species because they can not hunt. The comparison deer negative effects to zelin of the last three years, found that the effect increases by... [to full text]

No description available.

This study is focused on the transfer accounts and the prototype accounts, and examines aspect through looking at L1 Swedish learners of Spanish who are at early stages of acquisition. The prototype accounts postulate that adult learners will acquire the most prototypical forms of a grammatical feature first, and then, as proficiency increases, less prototypical features, called extended meanings, will be acquired incrementally (Shirai &amp; Andersen, 1995, Geeslin &amp; Fafulas, 2012). The transfer accounts claim that all grammatical features of the L1 will transfer at initial stages, and that this will either facilitate or impede acquisition, depending on if there are structures that are realized differently or similarly in the L1 and in the L2 (Kellerman, 1979, Gass &amp; Ard, 1984, Schwartz &amp; Sprouse, 1996, Gabriele et al., 2015). The study uses the stimuli and experiment used in Gabriele et al. (2015), a study that tested L1 English learners of Spanish and found evidence that support the transfer accounts. Results from the present study shows positive evidence of L1 transfer, which is taken as support for the transfer account. The results are not compatible with the prototype accounts. A finding of a marginal difference might be indicative of L2 transfer, which is also taken as evidence for the transfer accounts.