Bakgrund: K2-regelverket för mindre aktiebolag kom ut år 2008 som ett frivilligt alternativ till de tidigare regelverken BFN/RR. Anledningen till framtagandet av K2-regelverket var på grund av att det fanns en efterfrågan hos mindre företag av ett enklare och billigare regelverk.   Syfte: Syftet med vår studie är att undersöka om Agentteorin, Positiv redovisningsteori och Institutionell teori kan förklara vilka egenskaper som förklarar mindre företags val av att frivilligt redovisa enligt K2-regelverket. Metod: Vi har tagit fram fem hypoteser utifrån tre befintliga teorier. Vår studie följer ett kvantitativt tillvägagångssätt där information ur årsredovisningar från 274 mindre aktiebolag som är verksamma i Halland samlats in. Informationen har sedan testats statistiskt genom korrelations- och regressionstester för att förkasta eller icke-förkasta hypoteserna. Resultat: Utifrån Agentteorin kommer mindre företag i större utsträckning att redovisa enligt K2-regelverket. Agentteorin säger även att det är de företag utan revisionsplikt och som väljer bort revisor som i större utsträckning redovisar enligt K2-regelverket. Resultatet menar även att utifrån Institutionell teori kommer de företag med revisionsplikt och som inte har någon av Big 4 byråerna i större utsträckning redovisa enligt K2-regelverket. / Background: The K2-framework for smaller companies came out in 2008 as a voluntary alternative to the previous regulations BFN/RR. The reason for the development of the K2-framework was because there was a demand among smaller companies for a simpler and less expensive framework. Aim: The aim of our study is to examine whether Agent Theory, Positive Accounting Theory and Institutional Theory can explain the characteristics that explain smaller companies choice of voluntarily account according to the K2-framework. Methodology: We have developed five hypotheses from three existing theories. Our study follows a quantitative approach where information from annual reports from 274 smaller companies, operating in Halland has been collected. The information was then tested statistically by correlation and regression tests to reject or not reject the hypotheses. Results: Based on Agent Theory, smaller companies tend to account according to the K2-framework. Agent theory also says that it is the companies without mandatory auditing and who chooses not to use an auditor that tends to account according to the K2-framework. The result also says that based on Institutional Theory, the firms with mandatory auditing and who do not have any of the Big 4 agencies increasingly account according to the K2-framework.

A large part of this thesis consists of an examination of Judges ch. 5 in the light of the Versions, Rashi and Kimchi. In addition, the tribal situation, religious cohesiveness of Israel, as well as the historical context and date of the battle against Sisera, are examined. The Song of Deborah presents a unique situation in the period of the Judges in which an alliance of many tribes participated in a concerted action. These tribes are designated by the name 'Israel'. The God of Israel is known as Yahweh, Israel is the people of Yahweh, and the religious unity of Israel is based upon a common religious faith in Yahweh. The Song does not represent Israel as a system of twelve tribes or as having its cohesiveness in an amphictyony. This historical battle against Sisera depicted in the Song probably occurred at a time late in the period of the Judges, at the end of the 12th century B.C. or early in the 11th century B.C.

In this study different bioactive agents were used to investigate their single and combined effects on biomechanical properties of osteoporotic bone. Estrogen, the most common hormon replacement therapy (HRT) agent, was used in single and combined with raloxifen, a well known osteoporosis drug. Despite their high clinical uses, they have not been tried before, in combination. They act as agonist of each other in bone and antagonist of each other in uterus and mammary glands. Hence it was expected to prevent HRT side effects by using combinations while enhancing the healing on osteoporotic bone. So, the study was designed to see the interaction effects of these two agents on bone and uterus, to observe the mechanical behaviour upto fracture, and to investigate the bone mechanical properties by strain gauges and bending theory with ovariectomized rat model. Second approach to osteoporosis treatment, VitK2 was chosen to be used alone or in combination with raloxifen in same model. Although recent studies mentioned the effects of VitK2 on bone, its rebuilding or repair effect was not completely established. So, VitK2-bone relation was aimed to be clarified with the project.VitK2 raloxifen combination was also a new study, that has not been carried out so far. As a result of mechanical tests, it was found that E+R combination is the most effective treatment. All treatment&amp / #8217 / s were resulted in numerically (though not statistically significant) higher values on femur mechanical properties, and significantly better on tibia compared to the untreated controls. VitK2 performs well in energy absorption upto fracture, but worse in others (PL, YL etc.) compared to other treatments indicating that it plays a specific role in modifying bone structure thus, rendering bone stronger under high stress. However, similar to estrogen case, its combination with raloxifen performs better than its individual administration. With combinations it was aimed to reduce the adverse effects of estrogen on uterus and mammary glands by using raloxifen. This idea appears to be achieved with better histological results of uterus in combinations than estrogen groups. Additionally it was observed that direct strain data obtained by strain gauge experiments can be more informative than theoretical model in calculating modulus of elasticity, and shown that shear contribution can be neglected if depth/span ratio and set up dimensions properly chosen. Biochemical analysis of the blood showed an increment in bone formation (ALP activity) compared to both controls. ALP activity was the highest in R group, which was lower in combinations. Thus existence of a different mechanism in osteoporotic bone repair in combinations was suggested.

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In this thesis I seek to describe, analyse and characterise the contemporary literary movement La Nouvelle Fiction, a group that has received no critical attention to date. The movement is examined first in terms of its place in French literary history, taking as reference points both literary and theoretical trends: in particular, the nouveau roman and aspects of post-structuralism, with both of which the Nouvelle Fiction implicitly compares or contrasts itself. In Part I, I go on to analyse the theory of the fantastic and detective fiction, both genres that influence the Nouvelle Fiction, and provisional descriptions of the Nouvelle Fiction are thereby developed based on Umberto Eco's theory of the 'model reader'. I suggest that the Nouvelle Fiction demands a particularly active interpretative role of its reader, which is compared in the texts with moral competence in the world. Through analysis of key narrative strategies in Part II (circular narrative structures, unreliable narrative voices, parody, and mise en abyme), the movement is examined for its internal characteristics, and specific differences in practice are established between the Nouvelle Fiction and the nouveau roman. In Part III, aspects of reader-reception are examined, first, through the use of Barthes's anatomy of textual pleasure, second, through the relationship between fiction, the world and identity, and thirdly, through discussion of the extent engagement is possible in these ludic and interpretatively ambiguous texts. I argue that a picture thus emerges of a fiction that heralds a heightened role for the active reader of texts that represent a renewed relationship with reality and with the way narrative shapes it, after the reaction against representation that was an important characteristic of the modernist aesthetic.

The primary goal of this study was to investigate the awareness and prevalence of Spice and K2 usage among a population of college students, as well as the demographics of such users. The study also sought to determine whether or not students prefer these products over natural cannabis, in addition to examining the most popular methods of obtainment and the most commonly reported side effects of K2 and Spice usage. Participants consisted of 643 undergraduate students enrolled at the University of North Texas during the fall 2011 semester. Findings indicate that while students exhibit a relatively high awareness of K2 and Spice, usage of these products is not a prevalent occurrence. Implications of the findings are discussed.

Titel: Faktorer som kan påverka företags val mellan K2 och K3 Författare: Angelica Höglund och Julia Wiman Handledare: Klas Sundberg Bakgrund och problem: Det nya K-regelverket som infördes 1 januari 2014 innebär att mindre onoterade företag idag har valmöjligheten att välja mellan regelverken K2 och K3. För dessa mindre företag är valet av regelverk viktigt då det kommer att påverka företagets räkenskaper. Syfte: Syftet med studien är att studera fördelningen av K2 och K3 för mindre onoterade företag inom två olika branscher, dessa är byggbranschen och juridik,- ekonomi- och konsultbranschen, samt vilka faktorer som kan påverka valet av regelverk. Teori: Studien bygger på två teorier, dessa är positive accounting theory och institutionell teori. Metod: I studien används en kvantitativ forskningsmetod där årsredovisningar har granskats och sammanställts, samt en kvalitativ metod som bygger på fyra semistrukturerade intervjuer där de identifierade faktorerna analyserats utifrån en analysmodell. Resultat och slutsats: Utifrån det empiriska materialet identifierades sju faktorer, dessa var leasing, företagets storlek, rättvisande bild, revisorns påverkan, komponentavskrivning, kostnad/nytta och koncernredovisning. Ovanstående faktorer har kategoriserats och analyserats utifrån PAT och institutionell teori. Förslag till vidare forskning: Ett förslag vore att forska vidare på de identifierade faktorerna för att undersöka i hur stor utsträckning de påverkar företagens beslut. En intressant studie hade även varit att genomföra en fallstudie som utgår från att upprätta en årsredovisning utifrån både K2 och K3 för att studera de skillnader som kan uppkomma. / Title: Factors that may affect the company's choice between K2 and K3 Author: Angelica Höglund and Julia Wiman Advisor: Klas Sundberg Background and problem: The new K- regulations were introduced 1th of January 2014 and means that small unlisted companies today have the option to choose between the regulations K2 and K3. For these smaller companies is the choice of the regulatory framework important because it will affect the company's accounts. Purpose: The purpose of the study is to study the distribution of K2 and K3 for small unlisted companies in two different industries, these are the construction industry and law - financial and consulting industry, and the factors that may influence the choice of rules. Theory: The study is based on two theories, these are positive accounting theory and institutional theory. Method: The study used a quantitative research method in which the financial statements have been reviewed and compiled, as well as a qualitative methodology based on four semistructured interviews in which the identified factors analyzed from an analytical model. Results and conclusion: Based on the empirical material seven factors were identified, these were leasing, company size, true and fair view, the auditors influence, component depreciation, cost/benefit and accounting for corporate groups. The above factors have been categorized and analyzed based on the PAT and institutional theory. Suggestions for further research: One suggestion would be to further research on the identified factors to consider to what extent they influence corporate decisions. An interesting study had also been carrying out a case study based on the preparation of annual accounts on the basis of both K2 and K3 to study the differences that may arise

Frågeställning: Hur ser bankernas kreditbedömning för små och medelstora företag ut och hur kommer den att förändras i och med införandet av de nya regelverken K2 och K3? Hur resonerar banker vid kreditbedömning när företag redovisar enligt K2 och K3?Vill bankerna styra åt en viss tillämpning eller önskar de rapportering på basis av den löpande bokföringen? Syfte: Syftet med detta examensarbete är att undersöka och analysera bankers kreditbedömning för små och medelstora företag, samt vilken påverkan kreditbedömningen kommer få efter införandet av de nya redovisningsregelverken. Metod: Studien hade en deduktiv forskningsansats och metoden var kvalitativ. Semistrukturerade intervjuer genomfördes som datainsamlingsmetod. Empirin analyserades med hjälp av den referensram som blev insamlad under en litteraturstudie och en artikelsökning. Slutsats: Studien visade att kreditbedömningens utgångspunkt är väldigt lika för de undersökta bankerna. Bankernas kreditbedömning har ännu inte påverkats av de nya regelverken K2 och K3 men det kan ändras i framtiden. Bankerna vill framförallt ha tillräckligt med underlag från företagen så att de kan göra en bra kreditbedömning. / Research questions: How does the banks credit assessment for SMEs look like and how will it change with the introduction of the new regulations K2 and K3? How do banks reason at credit assessment when companies report according to K2 and K3? Would banks steer to a particular application or do they wish to get reports on the basis of the daily accounting? Purpose: The purpose of this study is to investigate and analyze banks’ credit assessment for small and medium-sized enterprises, as well as the impact of credit assessment due to the new accounting regulations. Method: The study had a deductive research approach and the methodology was qualitative. Semi-structured interviews were carried out as a data collection method. The empirical data were analyzed using the reference frame which was collected in a literature search and an article search. Conclusion: The study outcome shows that the credit assessment starting point is very alike from the examined banks. The banks credit assessment process has not been affected due to introduction of the new regulations K2 and K3 although it can change in future context. The banks want, above all, to have enough material from the companies so that they can make a good credit assessment.

Bakgrund: För att underlätta och förenkla för företag i Sverige startade BFN ett projekt år 2004 som kom att kallas för K-projektet. År 2014 blev det för första gången tvingande för mindre onoterade aktiebolag att välja mellan K2 och K3. Syfte: Syftet med studien är att undersöka huruvida skillnader i avskrivningar och utvecklingsutgifter mellan K2 och K3 har varit avgörande för valet av regelverk. Syftet är även att undersöka vem som har haft det största inflytandet i valet och om det har uppstått problem vid implementeringen av det valda regelverket. Slutsats: Skillnader i metoder för avskrivningar och utvecklingsutgifter har varit avgörande i valet mellan K2 och K3. Fastighetsbolag ville undvika att tillämpa komponentmetoden och utvecklingsintensiva bolag ville undvika kostnadsföringsmodellen. Möjligheten att kunna finansieras och fortsätta växa i K3 påverkade även valet av regelverk. Främst revisor men även redovisningskonsult har haft störst inflytande i valet av regelverk men i vissa fall har styrelsen haft störst påverkan. De problem som uppstått har varit en konsekvens av den avsaknad som finns i respektive regelverk, nämligen möjligheten i K2 och enkelheten i K3. / Background: BFN started a project in 2004 in order to simplify for companies in Sweden. The project is called K-project. In the year of 2014 smaller unlisted limited companies was forced to choose between K2 and K3. Purpose: The purpose of the study is to examine whether differences in the amortization and development costs between K2 and K3 has been crucial for the choice of regulation. The aim is also to examine who has had the biggest influence in the choice and if any problems has occurred in the implementation of the selected regulatory framework. Conclusions: Differences in methods of depreciation and development costs has been conclusive in the choice between K2 and K3. Real estate companies wanted to avoid applying the component method and development intensive companies wanted to avoid the expensing model. The ability to be financed and continue to grow in K3 has also affected the choice of regulatory framework. Mainly auditors but also accountants has had the biggest influence in the choice of regulation, but in some cases the board has had the biggest impact. The problems that has occurred has been a consequence of the shortage in the frameworks, which is the possibility in K2 and the simplicity in K3.

<p><strong>Purpose:</strong> The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.</p><p><strong>Methodology:</strong> A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.</p><p><strong>Theoretical perspective:</strong> This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.</p><p><strong>Results:</strong> Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.</p><p><strong>Conclusion:</strong> The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations. They just did not know it existed. The two contacted companies that already applied K2 had an accounting consultant who chose it. Thus, the companies did not make an active choice to apply K2.</p>