Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.

Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.

Nurses in health care have a responsible and sometimes stressful job. Nowadays there?s a high pace in health care where many decisions have to be made during time pressure, a lot of information has to be transferred between health care units and sometimes complicated equipment are used. Cases of mistakes are reported more than ever to the national committee responsible for health care. Many of the mistakes, where the nurses are involved are due to the nurses? stress.The aim of this study was to gather information to describe causes of stress in nursing care and the nurses? experience of stress influence on health care.The method that was chosen for this study was a literature review where scientific, critically reviewed articles were analyzed.  The analysis resulted in two main themes.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The aim with the literature study was to describe how persons with dementia and health care workers in the geriatric care experiences soft massage and to describe the derived effects for persons with dementia. Scientific articles were sampled from the databases: Medline (Pub Med), Cinahl and Psyc INFO. The main results of the study are presented in three parts: how persons with dementia experiences soft massage, health care workers experiences of giving soft massage and the health care workers descriptions on derived effects on persons with dementia. The results showed that persons with dementia experienced a positive reaction to soft massage and the health care workers did no longer feel helpless in their care service towards persons with dementia. The studies showed that soft massage decreased agitation, wandering, pain and sleeplessness.

An individual's social capital consists largely of the social networks that may consist offamily, friends and acquaintances. The social network is of great significance on olderpeople's physical and mental health. Aim: The overall purpose is to examine the knowledgeof social network and the health of the elderly. Method: Litterature review, using threedifferent databases, CINAHL, PubMed and Scoupus for searching of articles, with differentcombinations of keywords. Results: Different types of social networks have both positive andnegative effects on health.

Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

Today is one of the reasons that Sweden works for improved public health to reduce the incidence of the most common diseases. The eleven objectives are the key determinants of public health work and are thus assigned as the common positions for players to work towards the same goal. The purpose of this study was to examine which aspects of health promotion in Sweden examined in the scientific articles. The method is a literature review based on scientific articles. Searches have been conducted in the databases SAGE Journals Online, ASSIA and Cinahl.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.