IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Body awareness is a term that refers to a person´s perception and knowledge about his or her body. It includes proportion, size, weight, contour and image of ones body. The Ben- Tovim Walker Body Attitudes Questionnaire (BAQ) contains 44 questions concerning the different aspects of body awareness: Feeling fat, Body disparagement, Strength and fitness, Salience of weight, Attractiveness and Lower body fatness. The purpose of this study was to investigate body awareness among men in military recruit training. BAQ was distributed to fifty recruits for military service in Boden.

Aim: The aim of this study was to investigate how women who have incurred ACL injury for more than 10 years ago, feel that the injury affects them today.Method: A qualitative semi-structured interview survey with five women who 10- 28 years ago incurred the anterior cruciate ligament injuries when playing handball or soccer has been performed. The study has been inspired by a phenomenological concept of science, mainly by life-world concept. Data were analyzed using qualitative content analysis.Main result: Some informants have experienced severe loss of physical ability in both daily living situations and in training, while others did not appreciably felt impacted in daily living and experienced great opportunities for physical activity. Limitations which emerged were restrictions in movement, joint stiffness, pain, swelling, and crepitations that led to the loss of physical ability. One respondent had been diagnosed with advanced osteoarthritis.

The purpose of this thesis is to examine how novices set about when they search for information. Marchionini's information-seeking model is the theoretical starting point, which is supplemented by theories of other specialists within the field, such as Chowdhury; Harter; Large, Tedd and Hartley. As method a questionnaire survey was used. The questionnaire was sent to 96 students at IHM Business School in Gothenburg and 57 questionnaires were returned. The results show among other things that the majority of the students used highly interactive search strategies, and they did not plan their search before they carried out the search.

The dog (Canis lupus familiaris) is the first species ever domesticated. They can develop a close bond towards other dogs, almost like a relationship among siblings, which can be a high valuable resource for good relations and cooperation?s. Dominance in dogs is sometimes used to explain undesired behaviors and explained as a personality trait. Dominance though, is not a trait in a dog or a source for undesired behaviors, but can rather be explained as a relationship between individuals, were one of them receives more submissive signals from the other.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

There is a new beverage container on the market, a bottle made out of pure aluminum as a replacement for the traditional container made out of glass. This new container has the potential to reduce both cost and pollution during transportation, the lighter and stronger construction has every advantage compared to the old one in glass. The new container has every possibility to make it on the market. Some of the biggest brands within the soft drink market already use these bottles in countries without any recycling demands like: Coca-Cola, Heineken and Pepsi. The only thing stopping these brands from the Swedish market is the lack of a functional return system, there is only one company that uses the bottle in Sweden today and they take care of their own used bottles.

One way of signalling commands to the horse during riding is through applying tension on the reins to create bit pressure in the horse?s mouth (Terada et al., 2006; Clayton et al., 2011). The skilfulness of the rider in using the hands when applying bit pressure has consequences both for the horse?s performance and welfare (Manfredi et al., 2010). At the trot there are large vertical deviations of the horse?s body which the rider must adjust and adapt to (Terada et al., 2006) and an unsteady hand due to inability to follow the horse?s movement can be a source of discomfort and conflict behaviour in the horse (Heleski et al., 2009).

SammanfattningBakgrund: Dagens stillasittande livsstil med ökat intag av energigivande ämnen resulterar i ett konstant anabolt hormonellt påslag. Detta leder till ökad övervikt och andra välfärdssjukdomar. Det rekommenderas att individer håller sig till en hög måltidsfrekvens med jämna mellanrum under dagen. Detta har börjat ifrågasättas med konkurrerande alternativ som involverar en tidigare samhällslivsstil så långt som 10 000 år sedan, då måltidsfrekvensen inte kunde planeras på samma sätt som idag.Syfte: Syftet är att under sju veckor undersöka effekten av två stycken veckovisa 24-timmars periodiska förbud mot intag av energigivande ämnen, med implementering av fysisk styrketräning och dess effekt på lean body mass (LBM) och fettvikt hos yngre individer.Metod: Två separata 24-timmars perioder av fasta i samband med tre separata styrketräningstillfällen genomfördes per vecka under sju veckor. Kroppsmått gällande kroppsfett i procent, fettvikt i kilogram (kg), kroppsdimensioner i centimeter (cm), LBM och total kroppsvikt i kg togs innan och efter studiens genomförande.

Örebro UniversitetInstitutionen för hälsovetenskap och medicin           Arbetsterapi Arbetes art: Uppsatsarbete omfattande 15 högskolepoäng, inom ämnet arbetsterapi.Svensk Titel: En jämförelse mellan Bobathmetoden och andra interventionsmetoder för behandling av strokepatienterEngelsk titel: A comparison between the Bobath method and other interventions for stroke patientsFörfattare: Maryam Tondkar MogadamHandledare: Marie HolmefurDatum: 2012-05-03 SammanfattningBakgrund: Bobath behandlingsmetod utvecklades i England på 1940-talet för patienter med hjärnskador. I denna behandlingsmetod ska patienter lära sig att kontrollera sina onormala rörelser och muskelspasticitet.Syfte: Syftet med denna studie är att jämföra Bobathmetoden med andra interventionsmetoder för att kunna se vilken behandlingsmetod som har bättre effekt för strokepatienter.Metod: Systematisk litteraturstudie gjordes i databasen AMED, PubMed och Cinahl för att ta fram aktuell forskning inom detta område. Artiklarna som kom fram är kvantitativa och Randomiserade Kontrollerade studier.Resultat: Resultatet av studierna visar att Bobathmetoden har positiv effekt för att klara aktiviteter i dagliga livet. Bobathmetoden visar förbättring från akuta fasen till efter behandling i ADL aktiviteter. Studierna visar att Motor Relearning Programme, Arm Basis training och Balance Performance Monitor träning har bättre effekt än Bobathmetoden i ADL aktiviteter.Arm Basis training, Motor Relearning Programme och Bobathmetoden förbättrade handfunktionen över tiden.

In this thesis we propose a conceptual plan for thedevelopment of an Agroforestry Training Centre (ATC)in Musoma, Tanzania. The aim is to make a proposalto support peasant education in agroforestry. How canan ATC in Musoma be developed into a stimulatingand educational park suitable for teaching agroforestrymethods to peasant farmers and other potential users?To answer that a field study was conducted to investigatehow our client Vi Agroforestry Programme (Vi) and thetarget groups of the client can benefit from the site.The thesis begins with a short explanation of thecontext, in which the ATC plays a part followed by amethodology chapter. Next are three chapters presentedwhich introduce the reader to the research conductedbefore starting the proposal, these include: results ofliterature studies, study of precedents, and results of fieldstudy.

There is a settled stereotype for women and men which give them different possibilities in our society. The schools, which are one of the most important sources of knowledge, have a great possibility to influence. This is the reason why we are interested in how the schools are working with a project, which we will call X henceforth. What was the purpose with the project and what does it contain? What is missing in the former education, since the project was started? Are there any obstacles or prerequisite in the design of the project or in the school teaching on the basis of X? We have done interviews in the gathering of empirical material to find out all the answers to our questions.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

The motivation for this thesis lies in the knowledge that there is a crucial information need amongst LGBTQ-persons wanting to read fiction related to LGBTQ in order to strengthen their own identity. This particular information need regarding identification has been said to be more central within LGBTQ-communities than within other user groups, largely because they represent a marginalized group in society. Critical feminists, such as Hope A. Olson, have proved that knowledge organization based on systems of subject representation in fact may lead to further marginalization and exclusion of already marginalized groups. Therefore, the aim of this thesis is to compare subject representation and social tagging as methods of organizing LGBTQ-fiction.

Från kunskapens öar till den ömsesidiga insiktens fastland Ett pedagogiskt utvecklingsarbete för en personalutbildning med förankring i praktiken Anne Johansson Olsson Sammanfattning Denna uppsats redovisar ett utvecklingsarbete kring utformandet av en så kallad arbetsplatsanpassad utbildning. Arbetet bedrevs i samverkan mellan Transkulturellt Centrum (TC) i Stockholms Läns Landsting och Lina Hage samt Wasa vårdcentraler i Södertälje. Projektet syftade till att via inledande arbete, inventering av utbildningsbehov, utbildningsplanering, genomförande och utvärdering skapa en modell för en utbildning med fokus på vårdpersonalens möte med patienter som har erfarenhet av migration. Vårdcentralerna stod i början av 2007, i begrepp att inleda ett arbete med en delvis ny patientgrupp, asylsökande och nyanlända flyktingar samt anhöriginvandrare. Arbetet innebar ett förbättrat och utvidgat mottagande med erbjudande om hälsosamtal och till de asylsökande även en primärvård som motsvarade den övriga befolkningens.