Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

The purpose of this study was to investigate the relationship between mental illness and socioeconomic factors such as education, age and gender among drug users. Descriptive and ANOVA analysis were performed to 68 structured interviews (Addiction Severity Index basic). Analysis addressed associations between drug usage and level of education, age and gender. Results showed gender differences in self-rated mental health with women drug users rating their mental health lower than men. In addition, there was no association between age, educational level and self-rated mental health.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

BackgroundSexual health is affected by disease, dysfunction and disability but can also be experienced in spite of illness. To get a deeper knowledge of what the nurse does for the patients the background is written with the support of the holistic care and Katie Eriksson theoretical perspectives health and suffering.AimThe aim of this study is to describe the factors to why nurses do not prioritize patients' sexual health in the nursing care.MethodA literature review based on nine qualitative and quantitative studies focusing on the barriers perceived by the nurses to address sexual health.ResultThe result of this study showed that the barriers were many. Factors related to nurses unwillingness to talk to patients about sexuality and sexual health were difficulties in nurses' psychosocial work environment and lacking competence concerning sexual health. The fact that sexuality is a sensitive subject, factors related to the patient and that it was someone else's responsibility to raise the topic were other factors that made it difficult.ConclusionWe conclude that a stressed workplace where there is a lack of time and stress along with a poor education and uncertainty leads to no grasp of the subject and the problem slides between health professionals. Patients' sexual health remains untreated.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

The goal with this study have been to investigate how teachers in physical education perceive health as a concept, and how they choose to work with in the classes they teach. Health as a concept can be somewhat diffuse and as the Swedish curriculum doesn?t define the concept the teacher are given a freedom in interpreting what health is and how it will be taught to the students. This makes it interesting to study if teachers perceive health differently and if that affect what they are teaching their students.I used interviews as a method to answer my questions and the results show that there wasn?t much difference between the teachers in how they perceive health and how, and what, they teach their students.

Increasing immigration to Sweden has transformed a culturally homogeneous society into a more heterogeneous one. As a consequence intercultural communication and interaction have been increasing. Child health care agencies have encountered these increases. The aim of this study was to examine what the health care professionals experienced and communicated in these intercultural environments. Eight interviews with child health care nurses were carried through at four child health care centers in the south of Sweden.