Mitt mål är att jobba med ett produktkoncept mot förskolan och skapa en leksak som välkomnar utforskande av känslor. Min önskan är att pedagoger och barn medvetet ska använda leksaken till att öppna upp dialog om känslor. Lek är en grundläggande rättighet, och viktigt för barns emotionella utveckling då de genom lek utvecklas emotionell, socialt, fysiskt och psykiskt. Att hantera sina känslor kräver träning och det är inte alltid så enkelt. Barn måste lära sig detta i tidig ålder då de är emotionella och låter känslorna styra väldigt mycket, så finns det också ett behov att lära sig att kontrollera och hantera känslorna.  Min förhoppning är att skapa en leksak som kan tas emot i förskolan och användas av barn och pedagoger för att tillsammans arbeta mot en mer social hållbar framtid. Desto mer träning barn får i de emotionella, desto mer förberedd och kunskap har de kring de bitarna som senare kan visa sig vara hjälpsam i deras sociala värld. Men som jag även upptäckte så kan det även påverka barnens akademiska kunskaper. Som förälder vill man sitt barns bästa, och ge dem den kunskap och verktyg man kan så att de ska vara rustad för livet i den mån som är möjlig. Man vill att de ska må bra, ha det bra och inte ha det kämpigt eller tufft. Med mitt arbete vill jag, och hoppas att jag kan ge ett verktyg som kan hjälpa barn att prata om känslor, och i det få en förståelse och lära sig hantera dem också. Syftet med mitt arbete är att ta fram leksaker som tillåter förskolebarn att utforska och leka med känslor

Stödmaterial från Skolverket om demokratiarbetet i förskolan och forskning visar att en glidning från den kollektiva gemenskapen har skett mot ett alltmer individuellt förhållningssätt, medan merparten av studiens tidigare forskningen belyser att delaktigheten i gemenskapen ses som viktig. Det väcker en undran hur det kollektiva och individuella synliggörs i förskolans praktik. En minietnografisk studie med observation och informella samtal användes som metod för att få syn på de olika förhållningssätt pedagogerna använder i arbetet med den demokratiska värdegrunden. Studien utfördes på en förskola med barn i åldern 3-5 år. Studien fann att det användes flera olika förhållningssätt för att fånga både det individuella barnet, och gemenskapen i gruppen till ett möjligt lärande om och genom demokrati.I studien har vi identifierat 14 olika förhållningssätt, där vissa används mer och andra mindre. Merparten av förhållningssätten behövs för att lyfta fram olika demokratiska värden och inget förhållningssätt ska ses som bättre än den andre. Studien fann även förhållningssätt som försvårade arbetet med den demokratiska värdegrunden. Både tidigare forskning och resultatet av studien visar på vikten av att ha kollegiala diskussioner om vad arbetet med den demokratiska värdegrunden står för och hur det ska gå till för att inte utmynna i omedvetna förhållningssätt från pedagogerna

Violation of a person’s integrity through crime is a non-financial damage regulated in the Tort Liability Act, Chapter 2, section 3. The provision states that for liability to be imposed on the perpetrator, it is required that the violation is caused through crime and that the violation is assessed as serious. Whether a violation is considered serious depends on all relevant circumstances surrounding the offence. These circumstances can either be related to the criminal offence itself, the perpetrator, or the victim. Through a legal dogmatic method, the overall purpose of this thesis has been to contribute with an understanding of the concept of violation and its distinctive features, with a special focus on victim-related circumstances. By studying the development in case law, both from the Swedish supreme court and lower courts, and guiding decisions from the Swedish Crime Victim Authority, the analysis has shown that if a victim, prior to the violation, behaves reprehensibly it may indicate that the victim is not safeguarding his or her integrity. This may lead to the perpetrator not being liable for damages, or in the alternative, that the damages are reduced. The thesis has sought to provide an answer to when and how the victim’s behavior affects his or her right to get compensated for a violation through crime. Although the victim’s behavior can affect the assessment of the violation in hand, the thesis has shown that the victim’s own perception of the violation is not of primary importance to whether he or she should get compensated. This is because the assessment of the damages shall be based on objective criteria where prevailing ethical and social values are of interest. Therefore, one could argue that the damages for violation through crime is intended to compensate for the criminal offence itself rather than to compensate for any actual harm. In this way, the provision on violation through crime distinguish from other types of dam- ages that are governed by the Tort Liability Act. The opposition between different interests – such as subjective/objective and violation/harm – has shown that the concept of violation is struggling with an inherent conflict and ambivalence. In accordance with the purpose of this thesis, attention has been drawn to the concept of violation and its ambivalent nature in order to highlight its characteristics and distinctive features.

Tidigare forskning visar på ett samband mellan delaktighet och arbetstillfredsställelse, men att resultaten behöver omprövas för tidsbegränsade anställningsformer. Därför var syftet med denna studie att undersöka sambandet mellan upplevd delaktighet och arbetstillfredsställelse samt om det finns skillnader i upplevd delaktighet och arbetstillfredsställelse mellan individer i olika anställningsformer. Följande frågeställningar formulerades: (1) Hur ser sambandet mellan upplevd delaktighet och arbetstillfredsställelse ut för arbetstagare med olika anställningsformer? (2) Finns det skillnader i upplevd delaktighet mellan individer i olika anställningsformer? (3) Finns det skillnader i upplevd arbetstillfredsställelse mellan individer i olika anställningsformer? För att mäta delaktighet användes delar av Copenhagen Psychosocial Questionnaire och för att mäta arbetstillfredsställelse användes en kortversion av Minnesota Satisfaction Questionnaire. Studien utfördes genom enkätundersökningar, dels via ett bemanningsföretag, dels via Facebook/LinkedIn (n = 93; varav 45 (48.4%) män och 48 (51.6%) kvinnor i åldrarna 18-61 (MD = 27; IQR = 10). Data analyserades med hjälp av Spearmans rho, Kruskal-Wallis ANOVA-test och Mann-Whitney U-test. Resultaten visade: (1) ett mycket starkt samband mellan delaktighet och arbetstillfredsställelse (r = .715, p < .001), (2) signifikanta skillnader mellan individer i olika anställningsformer i några av skalorna för delaktighet, och (3) inga signifikanta skillnader mellan individer i olika anställningsformer för arbetstillfredsställelse. Oväntat var att inga skillnader fanns i upplevd arbetstillfredsställelse och att tillsvidareanställda genom bemanningsföretag samt individer med tidsbegränsade anställningar generellt rapporterade högre resultat än tillsvidareanställda gällande delaktighet. Resultaten tyder på att ämnet behöver undersökas vidare för att kontrollera om det är anställningsformen eller andra bakomliggande faktorer som är avgörande för upplevd delaktighet och arbetstillfredsställelse. / Previous research shows a connection between participation and job satisfaction. However, many studies do not take into account temporary employees. Therefore, the aim of this study was to examine the correlation between perceived participation and job satisfaction, and if there are differences in perceived participation and job satisfaction between individuals in different types of employment. The following questions are considered: (1) What connection is there between perceived participation and job satisfaction? (2) Are there differences in perceived participation between individuals in different types of employment? (3) Are there differences in perceived work satisfaction between individuals in different types of employment? To measure participation parts of Copenhagen Psychosocial Questionnaire were used, and to measure job satisfaction, a short form based on the Minnesota Satisfaction Questionnaire was used. The questionnaire was answered by temporary agency workers and members on Facebook/LinkedIn (n = 93; including 45 men (48.4%) and 48 women (51.6%) in the ages 18-61 (MD = 27; IQR = 10). The data was analyzed using Spearman´s rho, Kruskal-Wallis ANOVA-test, and the Mann-Whitney U-test. The results show (1) a very strong correlation between degree of participation and job satisfaction (r = .715, p < .001) (2) significant differences between individuals in different types of employment in some of perceived participation, and (3) no significant differences between individuals in different types of employment in work satisfaction. Unexpected was that no significant differences appeared for work satisfaction and that permanent employees through employment agencies as well as temporary employees report greater result than individuals in permanent employment regarding participation The results indicate that the subject needs to be investigated further to determine whether it is the type of employment or other underlying factors that are crucial for the perceived participation and work satisfaction.

iv Abstract Regulation of gene expression is a key ability of every single cell in its development, differentiation and homeostasis. On the other hand, rather sparse amount of information is available for protists and our understanding of regulation of gene expression in eukaryotes is limited to a few model organisms. Our research is aimed at oxymonads, poorly studied group of anaerobic protists, which inhabit digestive tract of some animals. In this study we focus on the genus Monocercomonoides. Gene expression is modulated at multiple levels by many mechanisms. This thesis is focused on structure of promoter regions, 5' untranslated regions and basal transcription and translation initiation factors. Our results are compared to the closest studied relatives of Monocercomonoides - Trichomonas vaginalis and Giardia intestinalis. We have identified several conserved motifs in promoter regions of Monocercomonoides, including TATA box and TATA-like motif. These motifs potentially play a role in the transcription regulation. 5' untranslated regions are relatively short (typically 20 - 30 nucleotides) and GC content in these regions is low compared to model organisms. In selected genes, the quality of the automatic prediction of UTR was verified by RACE. We have annotated sets of basic transcription (23 proteins)...

The expression of retroviral genes depends on the establishment of the provirus - the DNA copy of retroviral genome integrated into the host genome. The transcriptional state of provirus is then influenced by the environment at the site of integration. The phenomenon of proviral silencing is an obstacle to the usage of retroviral vectors and a barrier to the eradication of human immunodeficiency virus type 1 (HIV-1) from infected individuals. Taking advantage of single cell clones bearing one provirus, this diploma thesis investigates the distribution of (epi)genomic features at the sites occupied by stably expressed proviruses. In total, long-term expression profiles of 245 and 255 clones carrying avian sarcoma-leucosis virus (ASLV) and HIV-1, respectively, were obtained. The database-based analysis of 42 integration sites of ASLV and three integration sites of HIV-1 proviruses shows that proviral stable expression highly correlates with the transcriptional start sites (TSS) at the sites of integration. Histone marks characteristic for the proximity of active TSSs and regulatory elements at the sites of integration of stably expressed proviruses confirm this finding. The results presented in this thesis could inspire other analyses investigating the relationship between the integration site and the...

Vid extrema bergsaktiviteter som klättring och skidåkning ställs stora krav på utrustningen. Den här studien har fokuserat på skalplagg för alpin miljö. Skalplaggens huvuduppgift är att skydda mot vind och fukt samtidigt som de skall transportera fukt från insidan till utsidan. För att kunna designa och utveckla bästa möjliga skalplagg krävs det kunskap om vilken miljö produkten/plagget ska användas i, vem som ska använda det, hur mycket ska plagget användas, i kombination med vilka andra produkter/plagg och vilken kunskap har användaren? Det är också viktigt att förstå vilka materialkrav som ställs på produkten. Det leder till vikten att även förstå materialens egenskaper, vad det minsta, alternativt största mängden av en viss komponent som krävs för att produkten ska leva upp till de ställda kraven. Kunskap om kraven och funktionerna bakom mekanismerna som uppfyller kraven leder till en möjlighet att optimera plaggets funktion och miljöpåverkan. I denna studie har kunskaper inom textilteknik, fysiologi, termodynamik, kemisk dynamik och teknisk byggteknik kombinerats för att härleda och undersöka kraven på maximalt ånggenomsläpplighetsmotstånd beroende på grad av fysisk aktivitet. Resultatet visar tydligt att det maximala ånggenomsläpplighetmotståndet som accepteras vid en given intensitet sjunker med en avtagande temperatur. Detta beror på att fuktgradienten ökar med en avtagande temperatur, under premissen att temperaturen och fukthalten innanför membranet hålls konstant. / Program: Textilingenjörsutbildningen

<p>Uvod: Virusni gastrointestinalni sindrom je aktuelni zdravstveni problem u celom svetu. To važi kako u razvijenim zemljama, tako i u zemljama u razvoju, a posebno u nerazvijenim zemljama, gde je drugi po redu uzrok mortaliteta. Nagli početak bolesti, praćen pojavom velikog broja tečnih stolica, mukom, povraćanjem, bolovima u stomaku, temperaturom, malaksalo&scaron;ću, ima za posledicu dehidrataciju. U svim starosnim grupama obolelih, a naročito kod sasvim male dece, starih i imunodeficitarnih osoba može da dođe do smrtnog ishoda, ukoliko se brzo ne postavi tačna etiolo&scaron;ka dijagnoza bolesti i ne pristupi se odmah nadoknadi vode i elektrolita, kao i primeni svih ostalih mera simptomatske terapije. Brzo postavljena tačna dijagnoza, &scaron;to se najbolje postiže real-time PCR testom, sprečava pojavu komplikacija, pa i fatalnog ishoda bolesti. Istovremeno, omogućava primenu odgovarajućih epidemiolo&scaron;kih mera da se spreči nastanak epidemija i njihovo &scaron;irenje. Cilj ovog istraživanja bio je da se tačno utvrdi incidenca virusnog gastrointestinalnog sindroma u Vojvodini i učestalost pojave epidemijskog i sporadičnog javljanja ove bolesti. Cilj je bio i postavljanje algoritma za primenu real-time PCR testa u dijagnostici virusnog gastrointestinalnog sindroma u budućem radu. Isto tako, cilj je bio da se molekularnom analizom, sekvenciranjem delova genoma pozitivnih uzoraka stolice, izvr&scaron;i genetska tipizacija i odredi filogenetska pripadnost virusa. Materijal i metode: Tokom petogodi&scaron;njeg istraživanja molekularnim real-time PCR testom pregledane su 1003 obolele osobe sa simptomima virusnog dijarealnog sindroma, starosti od mesec dana do preko 90 godina. Pregledani su na rota, noro, astro i enterične adenoviruse. Na osnovu podataka iz anketnih upitnika i istorija bolesti, detaljno su analizirani svi klinički pokazatelji (javljanje bolesti tokom godine, trajanje bolesti, simptomi). Procena težine kliničke slike vr&scaron;ena je prema Vesikari skali. Svi podaci su upoređivani prema vrsti virusnog uzročnika, prema starosti obolelih, godinama trajanja istraživanja i epidemijskom i sporadičnom javljanju oboljenja. Dobijeni podaci su statistički obrađeni, tabelarno i grafički prikazani. Rezultati: U petogodi&scaron;njem periodu real-time PCR testom pregledan je uzorak od 1003 obolele osobe različite starosti na 4 virusna uzročnika dijarealnog sindroma (rota, noro, astro i enterične adenoviruse). Virusni dijarealni sindrom dokazan je kod 709 obolelih (70,69%). Najče&scaron;će su dokazane rotavirusne infekcije u 28,81%. Statistički značajno najče&scaron;će rotavirusi su bili utvrđeni kod dece do 5 godina (38,90%), ali u visokom procentu i kod dece uzrasta 6 do 14 godina (24,83%). Deca mlađa od 5 godina imala su statistički značajno najtežu kliničku sliku, bila su če&scaron;će hospitalizovana i imala su statistički značajno vi&scaron;u temperaturu. Pored vi&scaron;e temperature kod obolelih od rotavirusa, klinička slika je kod ovih bolesnika bila teža i bolest je duže trajala nego kod obolelih od drugih virusa. Norovirusna infekcija je dokazana u 23,03% obolelih i to statistički značajno če&scaron;će kod odraslih osoba, starijih od 20 godina. Od kliničkih simptoma kod ovih bolesnika statistički značajno če&scaron;će su dokazani muka, povraćanje i bolovi u stomaku, nego kod obolelih od drugih virusa. Norovirusi su značajno če&scaron;će bili uzročnici epidemijskog javljanja bolesti. Astrovirus je dokazan kod znatno manjeg broja obolelih (u 2,29%) i to samo kod dece do 5 godina i dece uzrasta 6 do 14 godina. Infekcija izazvana enteričnim adenovirusima dokazana je kod 13,36% bolesnika. Njače&scaron;će je utvrđena kod dece uzrsta do 5 godina i 6 do 14 godina. Oboleli od adenovirusa imali su statistički značajno blažu kliničku sliku bolesti. Dva virusna uzročnika u uzorku stolice dokazana su u 3,19% osoba, obično u toku epidemijskog javljanja bolesti. Ovi bolesnici su imali bitno težu kliničku sliku. Najvi&scaron;e obolelih od dijarealnog sindroma bilo je u hladnim mesecima, mada su dijagnostikovani i tokom cele godine. U petogodi&scaron;njem periodu utvrđene su 22 epidemije u kolektivima i 9 porodičnih epidemija. Epidemijsko javljanje bolesti bilo je statistički značajno najče&scaron;će kod najstarijih bolesnika (starijih od 50 godina), a sporadično javljanje bilo je statističko značajno najče&scaron;će kod dece. U cilju potvrde tačnosti dijagnostike virusa u ispitivanim uzorcima real-time PCR testom, genotipizacije, kao i detaljnije molekularne analize, izabrani su reprezentativni uzorci pozitivni na rota, noro, astro ili adenoviruse. Delovi genoma ovih uzoraka su amplifikovani, a zatim sekvencirani. Sekvencirani izolati rotavirusa pripadali su grupi A i tipovima G1P[8], G2P[4], G3P[8] i G9P[8]. Sekvencirani izolati norovirusa pripadali su genogrupi I tipu 2, zatim genogrupi II tipovima 1, 2, 4 i 17. Sekvencirani izolati astrovirusa pripadali su grupi klasičnih astrovirusa i tipovima 1, 4 i 5. Sekvencirani izolati adenovirusa pripadali su grupi F i tipovima 40 i 41, kao i grupi C tipu 2. Pripadnost dobijenih sekvenci u ovom istraživanju, dodatno je potvrđena izradom filogenetskog stabla za sekvence pozitivne na rota, noro, astro ili adenoviruse. Zaključak: Incidenca virusnog dijarealnog sindroma u Vojvodini (70,69%) vrlo je visoka i vi&scaron;a je nego &scaron;to je bilo pretpostavljeno prilikom prijave teze (u hipotezi). Real-time PCR test treba da bude redovno kori&scaron;ćen u budućem dijagnostičkom radu, jer dovodi do brze dijagnostike, čak i ako su virusi prisutni u malom broju u uzorcima tečnih stolica, &scaron;to je utvrđeno tokom ovog dijagnostičkog rada. Ispitivani virusi treba da budu redovno dijagnostikovani kod obolelih od dijarealnog sindroma i to u svim starosnim grupama, tokom epidemijskog i sporadičnog javljanja oboljenja.</p> / <p>Introduction: Viral gastrointestinal syndrome is a current ongoing health problem worldwide. This is true of both developed and developing countries, especially underdeveloped ones where it is the second leading cause of mortality. Sudden onset of the disease&mdash;accompanied by the occurrence of large numbers of liquid stools, nausea, vomiting, abdominal pain, fever, and exhaustion&mdash;leads to dehydration. A fatal outcome can occur in all age groups of patients, especially very young children, the elderly, and the immuno-deficient, unless an accurate etiological diagnosis of the disease is quickly established, followed by a prompt institution of fluid and electrolyte placement, and implementation of other symptomatic therapy measures. Quick establishment of an accurate diagnosis, which is best achieved using the real-time PCR test, prevents the onset of complications, including a potentially fatal outcome of the disease. Simultaneously, it enables the implementation of appropriate epidemiological measures to prevent epidemic outbreaks and their spread. The aim of this study was to accurately determine the incidence of viral gastrointestinal syndrome in Vojvodina and the frequency of epidemic and sporadic occurrence of this disease. The aim was also to set up an algorithm for the application of the real-time PCR test in diagnostics of viral gastrointestinal syndrome in future work. Likewise, the aim was to carry out genetic typing and determine phylogenetic affiliation of the virus using molecular analysis and sequencing of parts of genomes from positive stool samples. Material and Methods: During a five-year study, 1003 patients with symptoms of viral diarrheal syndrome, aged from one month to more than 90 years old, were examined using molecular real-time PCR test. They were screened for rota, noro, astro, and enteric adenoviruses. Based on the data from survey questionnaires and medical case history, all clinical indicators were meticulously analyzed (disease occurrence during the year, disease duration, symptoms). The assessment of the clinical severity was carried out according to the Vesikari Clinical Severity Scoring scale. All data were compared according to the type of the viral causing agent, age of the patients, duration of research in years, and epidemic and sporadic occurrence of the disease. Obtained data were statistically analyzed, tabulated, and graphically displayed. Results: In a five-year period, a sample of 1003 patients of different ages was screened for four different viral causing agents of diarrheal syndrome (rota, noro, astro, and enteric adenoviruses) using the real-time PCR test. Viral diarrheal syndrome was confirmed in 709 patients (70.69%). The most commonly found were rotavirus infections in 28.81% of the cases. Rotaviruses were statistically significantly most common in children younger than 5 years old (38.90%), but were also found in high percentage in children aged 6-14 years old (24.83%). Children under 5 years of age had statistically significantly highest clinical severity and fever, and were more frequently hospitalized. In addition to higher fever in patients with rotavirus, clinical severity in these patients was also higher, and the disease lasted longer than in patients with other viruses. Norovirus infections were reported in 23.03% of the subjects, statistically significantly more frequently in adults over 20 years of age. Regarding the clinical symptoms in these patients, nausea, vomiting, and abdominal pain were statistically significantly more common than in patients with other viruses. Noroviruses were significantly more common as causing agents of epidemic disease outbreaks. Astrovirus was found in a significantly smaller number of patients (in 2.29%), and only in children under 5 years of age and children aged 6-14 years old. Enteric adenovirus infections were reported in 13.36% of the subjects. They were most commonly found in children younger than 5, and those aged 6- 14 years old. Adenovirus sufferers had statistically significantly milder clinical disease. Two viral causing agents in the stool sample were found in 3.19% of the subjects, usually during an epidemic disease outbreak. These patients had a significantly more severe clinical disease. Highest numbers of sufferers from diarrheal syndrome occurred during the cold months, although they were diagnosed throughout the year. In a five-year period, 22epidemics in collective groups and 9 family epidemics were identified. Epidemic outbreaks of the disease were statistically significantly most frequent in the elderly patients (older than 50), while sporadic occurrences were statistically significantly most frequent in children. Representative samples positive for rota, noro, astro, or adenoviruses were selected in order to confirm the accuracy of virus diagnostics in samples tested by the real-time PCR test, and perform genotyping as well as more detailed molecular analyses. Parts of the genomes of these samples were amplified and then sequenced. Sequenced rotavirus isolates belonged to group A and types G1P[8], G2P[4], G3P[8], and G9P[8]. Sequenced norovirus isolates belonged to genogroup I type 2, and genogroup II types 1, 2, 4, and 17. Sequenced astrovirus isolates belonged to the group of classical astroviruses and types 1, 4, and 5. Sequenced adenovirus isolates belonged to group F and types 40 and 41, as well as group C type 2. The affiliation of the obtained sequences in this study was further confirmed by creating a phylogenetic tree for sequences positive for rota, noro, astro, or adenoviruses. Conclusion: The incidence of viral diarrheal syndrome in Vojvodina (70.69%) is very high&mdash;higher than what was assumed at the time of the thesis submission (in the hypothesis). The real-time PCR test should be regularly used in future diagnostic work, since it leads to rapid diagnostics even if viruses are present in small numbers in liquid stool samples, as determined in the course of this diagnostic study. The investigated viruses should be regularly tested in patients with diarrheal syndrome belonging to all age groups during both epidemic and sporadic occurrences of the disease.</p>

Für eine umfassende Untersuchung der Phylogenie der Decapoda wurden von mir die mitochondrialen Genome von 13 Dekapoden sequenziert. Zusammen mit den in der GenBank verfügbaren Sequenzen von 31 Dekapoden und dem von der Universität Bonn zur Verfügung gestellten mitochondrialen Genom von Dromia personata deckt dieser Datensatz alle großen Teilgruppen der Decapoda ab. Maximum likelihood (ML)-Analysen und Bayesian inference (BI)-Analysen der Nucleotidsequenzen und Aminosäuresequenzen ergaben bezüglich der Verwandtschaft der hochrangigen Taxa ähnliche Topologien: (((((((Anomala, Brachyura), Thalassinida: Gebiidea) Thalassinida: Axiidea), Astacidea), Achelata), Stenopodidea), Caridea), Dendrobranchiata). Gleichwohl wurde mit den Polychelida ein problematisches Taxon mit ungewissen Verwandtschaftsbeziehungen identifiziert. Auf der Eben der Unterordnungen sind die Thalassinida paraphyletisch, was mit einigen morphologischen und einigen jüngeren molekularen Studien konsistent ist, alle anderen gebräuchlichen Taxa sind monophyletisch. Es handelt sich um eine Inversion, die sich vom S-E-F tRNA cluster bis zum I-Q-M tRNA cluster erstreckt und in Procambarus fallax f. virginalis und Homarus gammarus auftritt. Im Vergleich mit dem Genarrangement des Limulus polyphemus zeigen beide Astaciden in dieser Region exakt dieselbe Inversion wie der Priapulide Priapulus caudatus, die daher innerhalb der Ecdysozoa als konvergent angenommen werden muss. Auch neben dieser Inversion innerhalb der Astacidea zeigen die Genarrangements aller verfügbaren Dekapoden mehrere interessante Eigenschaften. Um die beobachteten einzigartigen genomischen Eigenschaften zu erklären, schlage ich mit dem „inversion triggered duplication“ Model ein neues Modell für Gen-Rearrangements vor. / For a comprehensive study of decapod phylogeny at the mitochondrial genome level, I have sequenced the mitochondrial genome of 13 decapods. Together with available sequences of 31 decapods from GenBank, and the mitochondrial genome of Dromia personata provided by the Bonn University, the dataset now cover all major decapod taxa. Maximum likelihood (ML) and Bayesian inference (BI) of the nucleotide and amino acid datasets reveal similar topologies at the higher level relationships: (((((((Anomala, Brachyura), Thalassinida: Gebiidea) Thalassinida: Axiidea), Astacidea), Achelata), Stenopodidea), Caridea), Dendrobranchiata). Nevertheless, one problematic taxon, Polychelida, with ambiguous affinities is recognized. At the lower level, most taxa are monophyletic, whereas the Thalassinida is paraphyletic, which is consistent with some morphological and molecular results. An inversion spanning from S-E-F tRNA cluster to the I-Q-M tRNA cluster occurred in Procambarus fallax f. virginalis, Homarus gammarus, and one priapulid Priapulus caudatus. Compared with the gene arrangement of the horseshoe crab Limulus polyphemus, both astacids and the priapulid exhibit the same inversion, which is therefore supposed to be a convergent event of the clade Astacidea and Priapulida among Ecdysozoa. Other than this notable feature observed in astacids, the gene arrangements in all available decapods show some interesting characters. To explain these unique genomic features observed here, a new gene rearrangement model is proposed, which is called the “inversion triggered duplication” model.

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.