The Swedish government has stated an ambition that traveling by bicycle should increase. Therefore, Swedish municipalities are obliged to form strategies to promote bicycling. The aim for this paper was to examine strategies for promoting bicycling in Swedish municipalities and reveal its core content. Method: documents from 18 municipalities was identified and examined by using an established qualitative method. The examination took part in February and March of 2021. Result: Nine categories emerged which was sorted into five domains (continuous maintenance, promotion/influence, new construction, overall ambitions and follow-up) which constitute the main result. Conclusion: The content of the strategies tends to be of a quite general and overall nature with the potential to cover most aspects of the phenomenon bicycling. There is a lack of focus on behavioral changing measures and focus on specific tools or methods for evaluation can also improve / <p>Betyg i Ladok 220617.</p>

Reverse Water Gas Shift Reaction (RWGS) är en attraktiv lösning för CO2-använding och minskning av utsläppen i atmosfären. Denna reaktion begränsas av termodynamiken och det finns problem med storskalig tillämpning. För att förbättra genomförandet av processen krävs utveckling av en effektiv katalysator. I mosats till typiska undersökningar som använder katalytiska metaller på en inert bärare, i denna undersökning användas en bimetallisk katalysator på en aktiv bärare.  RWGS-reaktionen studerades genom att använda Cu-Fe/CeO2-katalysator den K-promoterade motsvarigheten i olika mängder. Katalysatorerna testades i en fastbäddsreaktor. Katalysatorerna syntetiserades genom hydrotermisk metod och successiv impregnering av aktiva metaller. De framställda katalysatorerna analyserades med hjälp av BET-analys, H2-temperaturprogrammerad reduktion och röntgendiffraktion (XRD). Temperatur och H2/CO2 effekterna bedömdes. Experimentella resultat visade att Cu-Fe/CeO2 uppvisar avsevärd katalytisk aktivitet vid temperaturer högre än 500°C. Den CO2 omvandling med bimetalliska katalysatorn varierade mellan 24 % och 100 % avjämviktsvärdet med GHSV 360 000 h-1. Dessutom varierade CO selektivitet i intervallet mellan 70% och 95%. K-promoterad katalysator uppvisade lägre aktivitet antagligen på grund av partiell täckning av metalliska aktiva ytan, vilket resulterade i lägre omvandling (10%-~50% av jämviktsvärdet). Längre experiment (69-100 timmar) för de icke-promotoriserade katalysatorerna uppvisade inga avaktivering eller aktivitet/selektivitetsförlust i motsats till den K-promoterade katalysatorn som uppvisade en långsam aktivitetsavklingning troligen på grund av sintring. / Reverse Water Gas Shift Reaction (RWGS)is an attractive solution for CO2 utilizationand consecutive reduction of emissions in the atmosphere. This reaction is limited by thermodynamics while there are problems with its implementation at large scale. To improve the process implementation, development of an efficient and effective catalyst is required. Contrary to typical studies where catalytically active metals are deposited on inert supports, in this study the investigation of a bimetallic (Fe-Cu) catalyst on an active support was carried out. In particular, the RWGS reaction was studied over Cu − Fe/CeO2 catalyst with and without potassium promotion by means of catalytic activity tests in a fixed bed reactor. The catalysts were synthesized by hydrothermal method and successive impregnation of active metals. All the materials were characterized by means of BET analysis, H2 temperature programmed reduction and x-ray diffraction. The effects of temperature and H2/CO2 molar ratio were assessed. Experimental results showed that Cu −Fe and exhibit considerable catalytic activity at temperatures greater than 500°C. CO2 conversions of 24% to 100% of the equilibrium conversion were achieved at gas hourly space velocities of 360 000 h−1. Selectivity for CO varied between 70-95% Potassium promotion plausibly results to a partial coverage of active sites, and thus leading to lower conversion (10%-~50% of the equilibrium value). Longer runs (69-100h) showed no signs of deactivation and activity/selectivity loss for the unpromoted catalysts, while the K-promoted catalyst exhibited a slow activity decay probably due to sintering.

Studien behandlar huruvida en del kontorsanställda akademiker upplevde stress som en konsekvens av till synes god arbetsmiljö med hög grad av krav, kontroll och gott stöd. Frågeställningen behandlar vilka arbetsmiljöfaktorer som upplevdes kunna orsaka hög stress, huruvida några av dessa faktorer var tidigare kända som salutogena samt huruvida dessa faktorer kan ligga bakom eventuella skillnader i upplevd stress mellan avdelningarna. Insamling av data utfördes med hjälp av intervjuer med tio respondenter, nio kvinnor och en man, från två olika avdelningar inom samma organisation. Frågor ställdes kring respondenternas upplevda krav, kontroll, stöd, engagemang samt stress i arbetet. Resultatet visade att graden av stress varierade mellan avdelningarna, främst på grund av obalans mellan krav och kontroll samt bristfälligt instrumentellt socialt stöd inom den ena avdelningen. Vidare fann författarna att tidigare kända salutogena faktorer så som exempelvis kontroll och sociala kontakter kan ha visat sig ge negativa konsekvenser för respondenternas mentala hälsa. Därutöver fann författarna att otydliga arbetsbeskrivningar var en bidragande faktor till arbetsrelaterad stress inom båda avdelningarna. / The study addresses whether some office working graduates experienced stress as a result of a seemingly favorable work environment with a high degree of demands, control and support. The issue concerns which work environment factors that were perceived to cause high stress, whether any of these factors were previously known as salutogenic and whether these factors could be behind any differences in perceived stress between departments. Collection of empirical data was done using interviews with ten respondents, nine women and one man, from two different departments within the same organization. Questions were asked regarding the respondents' experience of demands, control, support, commitment and work related stress. The results showed that the degree of stress varied between departments, mainly due to an imbalance between demand and control and deficient instrumental social support within one department. Furthermore, the authors found that previously known salutogenic factors, such as control and social contacts were shown to have had negative consequences for the respondents' mental health. In addition, the authors found unclear job descriptions to be a contributing factor to the work-related stress in both departments.

The diploma thesis deals with valuation of two types of intangible property in context on financial reporting, specifically purchase price allocation according to IAS/IFRS. The theoretical part describes the framework and specifics of valuation for financial reporting purposes and the basic valuation approaches and methods. An emphasis is placed on the multi-period excess earnings method, which is typically used for valuation of exotic intangible assets. In the practical part there is a demonstration of valuation of customer relationships in the banking sector by the multi-period excess earnings method and valuation of assembled workforce, including a discussion of potential weak points and possible variations of the commonly used income-based valuation method.

The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.

The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.

The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.

<p><strong>Syfte: </strong>Att undersöka vilken ansträngningsgrad och spelupplevelse en grupp flickor respektive pojkar i åldrarna 13-16 år hade vid 15 minuters spelande på Nintendo Wii Sports boxning samt att göra en jämförelse mellan könen. Syftet var även att undersöka om det förekom ett samband mellan spelupplevelse och ansträngningsgrad.</p><p><strong>Metod:</strong> Ansträngningsgraden mättes med pulsklocka och skattning på Borg Ratings of Perceived Exertion (RPE). Spelupplevelsen mättes med en 1-5 skala. Tjugo friska försökspersoner (10 flickor och 10 pojkar) deltog i studien.</p><p><strong>Resultat:</strong> Den genomsnittliga pulsen för flickor var 117,2 slag/min (SD 17,7) och för pojkar 132,3 slag/min (SD 22,9). Flickorna skattade 13,9 på Borg’s RPE-skala (SD 1,1) och pojkarna skattade 13,4 (SD 2,4). Båda könen skattade i genomsnitt 4 på upplevelseskalan. Pulsen respektive skattningen på Borg’s RPE-skala hos båda könen ökade signifikant under spelets gång jämfört med i vila. Studien visade inte någon skillnad mellan könen gällande ansträngning eller spelupplevelse. Sambandet mellan spelupplevelse och ansträngningsgrad mätt med puls var mycket svagt (r = 0,33, p =.16). Sambandet mellan spelupplevelse och ansträngningsgrad mätt med Borg’s RPE-skala var svagt (r = 0,52, p =.018).</p><p><strong>Konklusion: </strong>Att spela TV-spelet Nintendo Wii Sports boxning medför en ökning av ansträngningsgraden och pulsen. Aktiva TV-spel kan vara en passande aktivitet för barn och ungdomar och skulle kunna vara ett alternativ till fysisk aktivitet hos svårmotiverade barn och ungdomar. Fler studier inom detta område krävs för att på bästa sätt kunna ordinera och utvärdera TV-spelet som en aktivitetsform.</p>

Syfte: Att undersöka vilken ansträngningsgrad och spelupplevelse en grupp flickor respektive pojkar i åldrarna 13-16 år hade vid 15 minuters spelande på Nintendo Wii Sports boxning samt att göra en jämförelse mellan könen. Syftet var även att undersöka om det förekom ett samband mellan spelupplevelse och ansträngningsgrad. Metod: Ansträngningsgraden mättes med pulsklocka och skattning på Borg Ratings of Perceived Exertion (RPE). Spelupplevelsen mättes med en 1-5 skala. Tjugo friska försökspersoner (10 flickor och 10 pojkar) deltog i studien. Resultat: Den genomsnittliga pulsen för flickor var 117,2 slag/min (SD 17,7) och för pojkar 132,3 slag/min (SD 22,9). Flickorna skattade 13,9 på Borg’s RPE-skala (SD 1,1) och pojkarna skattade 13,4 (SD 2,4). Båda könen skattade i genomsnitt 4 på upplevelseskalan. Pulsen respektive skattningen på Borg’s RPE-skala hos båda könen ökade signifikant under spelets gång jämfört med i vila. Studien visade inte någon skillnad mellan könen gällande ansträngning eller spelupplevelse. Sambandet mellan spelupplevelse och ansträngningsgrad mätt med puls var mycket svagt (r = 0,33, p =.16). Sambandet mellan spelupplevelse och ansträngningsgrad mätt med Borg’s RPE-skala var svagt (r = 0,52, p =.018). Konklusion: Att spela TV-spelet Nintendo Wii Sports boxning medför en ökning av ansträngningsgraden och pulsen. Aktiva TV-spel kan vara en passande aktivitet för barn och ungdomar och skulle kunna vara ett alternativ till fysisk aktivitet hos svårmotiverade barn och ungdomar. Fler studier inom detta område krävs för att på bästa sätt kunna ordinera och utvärdera TV-spelet som en aktivitetsform.

Specifics agricultural activities are transferred to the accountancy of the stated entity. Bookkeeping becomes an ambitious agenda that requires much more attention than in other fields. The biological character of production also entails a number of questions and issues that are not adequately regulated in the financial legislation of the Czech Republic. The aim of this dissertation was processing problems existing unfavorable situation in the agricultural accounting legislation and the subsequently proposed solutions in order to improve a true and fair view of the accounts. Most problems are discussed in the livestock sector . The first part was shown in animal production according to the applicable accounting legislation . Further changes were summarized in the financial legislation and problem areas that would deserve legislative clarification. Adherence to the true and fair view of the agricultural accountancy was evaluated in cooperation with the holding AGRA Deštná a.s.