Problembakgrund och problemdiskussion Årsredovisningslagen ställer upp storlekskrav gällande vilket regelverk företag ska tillämpa. Mindre företag har möjlighet att tillämpa K2 vilket är ett förenklat regelverk som är till för mindre företag med enklare förhållanden eller K3 som är huvudregelverket. I tidigare forskning nämns det att mindre företag kan vara för komplexa för att redovisa enligt K2 trots att de uppfyller storlekskraven som årsredovisningslagen ställer upp. Begreppet komplexitet har därför problematiserats och undersökts empirisk för att finna aspekter som kan leda till att mindre företag är att anse för komplexa för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild av företagets ekonomiska ställning, samt vad det är som gör att dessa komplexa företag ändå väljer att redovisa enligt K2. Syfte och Metod Syftet med studien är att utforska vilka aspekter som enligt revisorer gör att ett mindre företag är för komplext för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild avföretagets ekonomiska ställning, samt varför revisorer tror att företag väljer att redovisa enligt K2 trots att de är för komplexa. I studien har en kvalitativ metod använts där intervjuer med revisorer har genomförts. Analys och slutsats Studien kunde påvisa att revisorer definierar begreppet rättvisande bild på olika sätt, då samtliga revisorer som deltagit i studien har lämnat olika tolkningar av begreppet. Ett tema som funnits i samtliga tolkningar har varit att rättvisande bild innebär att företagets ekonomiska ställning ska avspegla verkligheten så bra som det går. De aspekter som framkommit i studien som gör att ett mindre företag är för komplext för att redovisa enligt K2 går att koppla mot förenklingsreglerna. Vilka är egenupparbetade immateriella tillgångar, materiella tillgångar, uppskrivning och uppskjuten skatteskuld. Att företaget ändå redovisar enligt K2 trots att de enligt revisorerna är för komplexa indikerar empirin att detta beror på kostnaden att byta regelverk, tidsbrist, okunskap inom företaget samt att företaget verkar på en begränsad marknad där det ur ett intressentperspektiv inte finns behov av mer detaljer. / Problem background and problem formulation The Annual Accounts Act sets out size requirements regarding which regulations companies should apply. Smaller companies have the opportunity to apply K2, which is a simplified set of rules that exists for smaller companies with simpler conditions, or K3, which is the main set of rules. In previous research, it is mentioned that smaller companies can be too complex to report according to K2 despite the fact that they meet the size requirements set by the Annual Accounts Act. The concept of complexity has therefore been problematized and examined empirically to find aspects that may lead to smaller companies being considered too complex to report according to K2 that they no longer present a true and fair view of the company's financial position and also why a complex company still chooses to report according to K2. Purpose and Method The purpose of the study is to explore which aspects according to auditors makes a smallercompany that reports according to K2, considered too complex to give a true and fair view of the company's financial position and also explore why auditors think that companies choose to report according to K2 even though they are too complex. A qualitative method has been used where interviews with auditors have been performed. Analysis and conclusion The study was able to show that auditors define the concept of true and fair view in different ways, as all auditors who participated in the study have given different interpretations of the concept. A theme that has been present in all interpretations has been that true and fair viewmeans that the company's financial position must reflect reality as far as possible. According to the auditors, the aspects that emerged in the study, which could make a smaller company too complex to apply K2, may be linked to self-generated intangible assets, tangible assets, revaluation and deferred tax liabilities. The fact that the company still reports according to K2 despite the fact that they are too complex according to the auditors, the empirical evidence indicates that this is due to the cost of changing regulations, lack of time, ignorance within the company and that the company operates in a limited market where there is no need for more details.

No description available.

This thesis described mechanical tests with monitoring of camera. The aim of this work is to obtain additional information about material behavior during the test. The mechanical tests were monitored high-definition (HD) digital video-camera and camera with high resolution. The method was applied to the tensile test and Pennsylvania notch test (PENT test). The videorecordings were processed with the assistance image analysis method. The marks were placed on both of these specimens, mutual movement these marks were used to obtain following characteristics. It was Poisson’s ratio and true stress by tensile test. By PENT test it was rate growth crack. The investigated material was elastomeric polyurethane filled by biodegradable polyhydroxybutyrate for tensile test. Second material was polypropylene for PENT test. The camera is adding to the test gives extended information about the material and better interpretation results.

The introductory part of this thesis sums up the state of knowledge on aposematism and mimicry, the effect of aposematic and mimetic signals on spider predators, and cases when spiders do not receive but send such signals. Attachments of the thesis include four original manuscripts. In the first study, we presented jumping spiders (Evarcha arcuata, Salticidae) with different colour forms (red-and-black, yellow-and-black, white-and-black) of the firebug (Pyrrhocoris apterus, Pyrrhocoridae). Our goal was to compare reactions of the spiders to various intensity of aposematic signalization, expecting red-and-black coloration to have the strongest effect. Aversive learning of all colour forms was equally effective, but generalization of the learned avoidance to other colour forms was more effective after switch from less (white-and-black, yellow-and-black) to more (red-and-black) conspicuously coloured prey. When tested the next day, avoidance of the white-and-black prey got mostly forgotten. In the second study, we assessed little studied sensitivity of spiders to smells of unpalatable prey. After jumping spiders learned to avoid firebugs, most of them avoided the firebug smell, showing their sensitivity not only to optical, but also to chemical part of signalization of the unpalatable prey. In the...

In this thesis, we hope to dispel some confusion regarding the so-called post hoc power, i.e. power computed making the assumption that the estimated sample effect is equal to the population effect size. In previous research, it has been shown that post hoc power is a function of the p-value, making it redundant as a tool of analysis. We go further, arguing for it to never be reported, since it is a source of confusion and potentially harmful incentives. We also conduct a Monte Carlo simulation to illustrate our points of view. Previous research is confirmed by the results of this study.

No description available.

Rapporten tar upp hur dagens true wireless-teknik fungerar och hur den kan implementeras i separata högtalare. Den förklarar de fundamentala komponenterna som behövs för att konstruera en fungerande trådlös högtalare, sammanfattar överföringstekniken Bluetooth och går in på radarsystem samt tekniken som används i Acconeers radarkomponenter XC112/XR112. Rapporten förklarar specifika komponenter som hörlurarna Urbanista Stockholm och hur dess funktioner kan påverkas från externa källor. Dokumentering i hur installationen samt implementeringen av Raspberry Pi och radarsensorerna går till tas även upp i rapporten. I arbetet har geststyrning implementerats i ena högtalaren med hjälp av radarsensorer för att kontrollera funktionerna som hörlurarna har inbyggt. Hörlurarna kommunicerar med en uppspelningsenhet via Bluetooth, vanligtvis en mobiltelefon. De funktioner som används är att byta låt, ändra volym och pausa/spela musiken. Eftersom de olika hörlurarna kontrollerar olika funktioner har en 433Hz radiosändare används för att kunna skicka över specifika kommandon till andra högtalaren. Resultatet av arbetet visar att true wireless-tekniken kan implementeras väl i separata högtalare, med hjälp av Acconeers radarsensorer kunde olika gester registreras och kommandon skickas till hörlurarna. För att gester ska registreras krävs specifika avstånd och rätt hastighet på svepet med handen. Kommunikationen med radiosändaren blev instabil och behövdes både placeras rätt och justeras för att fungera. När väl kommunikationen med radiomodulerna fungerade så utfördes kommandona på den andra hörluren korrekt. / This report explains how today's true wireless technology works and how it could be implemented in separate speakers. It explains the fundamental components needed to design a working wireless speaker, summarizes the Bluetooth transmission technology and goes into radar systems as well as the technology used in Acconer's radar components XC112/XR112. Furthermore, the report goes into specific components such as the Urbanista Stockholm headphones and how its functions can be controlled from external sources. Documentation on how the installation as well as implementation of the Raspberry Pi and the radar sensors works is also included in the report. With the work, gesture control has been implemented in one of the speakers with the help of radar sensors to control the functions that the headphones have built-in. The headphones communicate with a playback device via Bluetooth, usually a mobile phone. The functions are changing songs, adjusting volume and pausing/playing the music. Because the different headphones control different functions, a 433Hz radio transmitter has been used to be able to transmit specific commands to the other speaker. The results of the work show that true wireless technology can be well implemented in separate speakers, with help of Acconeer’s radar sensors, different gestures could be registered and commands sent to the headphones. In order for the gestures to be registered, specific distances and the correct speed of the sweep are required. The communication between the radio transmitter and receiver became unstable and needed to be placed correctly and adjusted to work. Once the communication worked the commands were executed correctly by the other headphone.

The American Civil War is often framed as exclusively masculine, consisting of soldiers, god-like generals, and battle; a sphere where women simply did not enter or coexist. This perception is largely due to the mobilization of approximately six million men, coupled with the Victorian era which did not permit women to engage in the public sphere. Women are given their place however, but it is more narrowly defined as home front assistance. Even as women transitioned from passive receivers to active participants, their efforts rarely defied gender norms. This thesis looks at Confederate female camp followers who appeared to defy societal conventions by entering the male dominated camps and blurred the lines between men and women’s proper spheres. While camp followers could be expanded to include women of the lower class, including black women, laborers, slaves and prostitutes, only middle and upper class white women are analyzed because they were the ones required to maintain respectability. More specifically, I analyze unmarried women, female soldiers, bereaved women and nurses. Barbara Welter articulated and labeled the concept of public versus private spheres, plus the attributes necessary to achieve respectability as the Cult of True Womanhood. The Cult of True Womanhood demanded that women be pious, pure, and submissive within the domestic sphere. It is with this foundation that the camp followers can be analyzed. Their actions appeared to break with the Cult of True Womanhood, but when they explained in memoirs, newspaper accounts, and journals why they entered the camps, they framed their responses in a way that allowed them to appear to conform to the cult.

Diese Magisterarbeit befasst sich mit dem True Crime Subgenre der Kriminalliteratur. Ausgehend von der fünfteiligen Z-Romanreihe, bestehend aus Zerschunden, Zersetzt, Zerbrochen, Zerrissen und Zerteilt, von Prof. Dr. Michael Tsokos und Andreas Gößling, wird eine narratologische Untersuchung mit Schwerpunkt auf Figurenkonstellation, Szenerie und Spannungsaufbau durchgeführt. Ziel der Arbeit ist es, die Vielfalt der True Crime Literatur am ausgewählten Beispiel darzustellen und von anderen Subgenres der Kriminalliteratur abzugrenzen.

The conversion of audio from the digital to analog domain has the potential to result in distortion due to converter overload. This occurs because some peaks in the signal cannot be defined digitally and only become problematic during the conversion into the analog domain, exceeding the level that can be represented by the converter, causing it to overload. Although True Peak limiting and metering can prevent and monitor this issue, some professional mastering engineers choose not to do so. The study tested claims made against overload prevention, including the adequacy of headroom in modern D/A converters and the inaudibility of the distortion caused by overload. Preference was also added to the audibility claim. Measurements show that there is not enough headroom in modern D/A converters to avoid overload, but the distortion created by overload is generally inaudible in an uncompressed WAVE format hard rock song. Additionally, there is no clear preference. The measurements found that overload only occurs when the device's volume is raised to its maximum output.