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Denna övningsbok följer upplägget i faktaboken Redovisning - från bokföring till analys. Övningsboken innehåller ett stort antal övningar med fullständiga lösningsförslag. Lösningarna kompletteras med utförliga kommentarer och förklaringar.Redovisning är en process som omfattar allt från företagets transaktioner och omständigheter, till den analys och användning av företagets redovisningsinformati
Regeringen ger nu stadigt statsbidrag till organisationer som till exempel delar ut matpaket. Men risken att Sverige glider in i en mer oklar socialpolitik för de mest ekonomiskt utsatta, skriver debattörer.The government now provides steady state grants to organizations that, for example, distribute food packages. But debaters warn that Sweden risks slipping into a more unclear social policy for the most economically vulnerable.
Klimatförändringarna förväntas påverka skogar i de tempererade och boreala zonerna och leda till omfattande förändringar i ekosystemens struktur och funktion. Därför behövs analyser av sannolika utfall av olika scenarier av ökad klimatpåverkan på lång sikt, för att förbättra kunskapsunderlaget och stödja beslutsfattande inom skogssektorn. För skogsägare innebär klimatförändringarna ett behov att öClimate change is expected to affect temperate and boreal forests, potentially causing profound changes to the functioning and the structure of ecosystems. This calls for assessments of the plausible long-term outcomes of a range of climate change scenarios to increase the knowledge base for decision making in forestry. Forest owners need to consider whether current silvicultural management practi
Resource competition between wild pollinators and managed honeybees (Apis mellifera) has the potential to detrimentally impact insect biodiversity as well as wild plant and crop pollination. As honeybees are central place foragers, their competitive impact on wild bees is expected to be structured by hive proximity, in conjunction with foraging decisions related to landscape-level resource availab
Intensification of forest management to increase production of biomass has resulted in considerable habitat degradation with negative impacts on insect biodiversity, including beneficial insect groups such as pollinators. Yet, little is known about how reliant forest understory plants, such as bilberry (Vaccinium myrtillus), are on insect pollinators for reproduction. Here, we quantified the struc
This chapter examines the development of maternal and infant mortality and its connection to changes in medical and healthcare treatment of mothers and infants in the city of Landskrona, Sweden, and its rural hinterland between 1905 and 2015. The authors show that maternal mortality, stillbirth rates, and infant mortality declined strongly in this period. In parallel, hospitals began to admit more
This paper delves into the challenges impeding the seamless integration of artificial intelligence (AI) within the food supply chain (FSC) and introduces a novel methodological framework that combines the NK Model with the Decision-Making Trial and Evaluation Laboratory (DEMATEL) technique. Through an exhaustive literature analysis and expert discussions, the research identifies and categorizes si
Background: The relationship between doing and belonging is rooted in individuals’ engagement in meaningful occupations, which contributes to their sense of connectedness. The meaningfulness of occupation relates closely to the context in which it is performed. However, despite its importance, context is often overlooked and underexplored. Aim: To explore how older adults living in depopulated rur
Accessible housing for the aging population is important, but large-scale reliable information on accessibility problems in ordinary housing is lacking. This study aimed to describe the prevalence of environmental barriers and analyze potential accessibility problems in the Swedish housing stock and to evaluate the validity and representativeness of housing data collected in a citizen science proj
Background and aims: Active aging is the process through which people strive to maintain wellbeing when growing old. Addressing the lack of research on active aging in the context of housing, the aim was to describe active aging among people aged 55 and older considering relocation and investigate whether perceived housing moderates the relationship between functional limitations and active aging.
The circular economy (CE) is argued as a possible model for dealing with value chain instabilities in global production networks. Since geographical proximity is central to unlocking circular potential, x-shoring (including concepts like reshoring, resourcing, or friendshoring) is arguably key to this process. Often, spatial restructurings of the CE are embraced without a critical examination of t
Remote sensing (RS) data provide large-scale observations to measure water quality parameters (WQPs) like turbidity (Turb), which indicates the haziness of the water. Accurately estimating these parameters solely from RS data is inherently complex due to various factors, necessitating the use of advanced models capable of capturing the intricate relationships between RS spectral bands as an input
Few studies have explicitly explored regional embeddedness and both the inconsistencies and injustices of circular bioeconomy (CBE) innovations. To better navigate the normative dimension of these innovations and CBE transitions in general, our article presents a threefold argument for the relevance of the regional level of analysis. First, CBE innovations are influenced by and affect regional met
Even though place is associated with the local, place-based policy approaches target the regional level of government. Addressing this conundrum, this paper focuses on the local level studying municipalities’ regional development work in different types of regions in three Nordic countries. Through a comparative study across regional and national contexts, the paper identifies the need to clarify
BACKGROUND AND OBJECTIVES: Cerebral small vessel disease (CSVD) is associated to cognitive decline and dementia. Neuroimaging changes of CSVD are highly prevalent above 80 years. Only few studies report on incidence of CSVD in high age. We have investigated the incidence and prevalence of magnetic resonance imaging (MRI) markers of CSVD and risk factors in the general older population.METHODS: As
Low-carbon behaviour changes are essential for achieving the Paris Agreement to limit global warming to 1.5° Celsius. Increasingly, it is recognised that such behaviour changes cause further effects in individuals' lifestyles, which are important to understand for the success of such low-carbon behaviour changes. Rebound effects can occur that undermine the carbon savings, and individual well-bein
In Alzheimer’s disease (AD), β-amyloid and tau accumulate in the brain leading to neuronal loss and cognitive decline. The associations between these protein aggregates and their downstream effects are clear but not perfect, with other, largely unknown, factors explaining the discrepancy. This phenomenon has been described within the resilience framework.We aimed to explore whether demographic fac
Iron-centered N-heterocyclic carbene compounds have attracted much attention in recent years due to their long-lived excited states with charge transfer (CT) character. Understanding the orbital interactions between the metal and ligand orbitals is of great importance for the rational tuning of the transition metal compound properties, e.g., for future photovoltaic and photocatalytic applications.
