During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Syfte: Studiens syfte var att jämföra en ny extubationsalgoritm med sedvanligtextubationsförfarande. Gruppen som studerades var patienter som genomgått en HIPEC-operationoch vårdats på Centrala intensivvårdsavdelningen.Metod: I En randomiserad kontrollerad klinisk pilotstudie randomiserades patienterna till en av tvågrupper. Därefter extuberades patienten enligt en studiealgoritm eller post-operativ standard.Resultat: Syresättningen var väsentligen oförändrad för studiegruppen (37,5 kPa till 36,6 kPa)medan den sjönk för kontrollgruppen (50,1 kPa till 40,6 kPa) vid jämförelse mellan 10 minuter efterankomst och 15 minuter efter extubation. Efter 13 till 18 timmars kontroll strax innan patienternalämnade intensivvårdsavdelningen var syresättningen på samma nivå som 15 minuter efterextubation för både studiegruppen och kontrollgrupp. Således kvarstod en försämrad syresättninghos kontrollgruppen vid utskrivning jämfört med 10 minuter efter ankomst.Slutsats: Studien visar att det skulle kunna vara fördelaktigt att extubera patienter enligt denstudiealgoritm som testats jämfört med dagens kliniska standard.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.

Background: School health services of today focus on prevention and health promotion within the school. A collaboration between the school health services and the student care team from the guidelines with focus on the student, is expected. Purpose: The purpose was to illustrate School nurses  vocational experiences and what the role of school health services in the student care team at upper secondary schools of John Bauer in relationship to the vision of the school. Method: Qualitative content analysis with inductive approach was used (Lundman &Hällgren-Graneheim, 2008). Data was collected by interviewing  school nurses at  School of John Bauer.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

Aim: The purpose of this study is to show models from the literature which can underlie appraisal and development in the real estate business of Gavlegårdarna.1. Gavlegårdarna should be able to use the study in their work with quality assurance off their services.2. Company?s in real estate business and other students should be able to use the study for an overview of quality models.Method: To collect data I chose to use a qualitative method based on the hermeneutic research method. The collected data was a result of literature and interviews.Result & Conclusion: From the literature there are two models that are suited for analyses of quality, that is the Housing quality model and the Gap model.

My essay is about me and my colleagues who have come to realize that maybe we are stuck in old habits when it comes to preschool indoor environment from a gender perspective. The insight has enabled us now face the challenge of how to deal with and move forward with gender issues and the indoor environment. The reviews between us educators differ greatly, making it difficult start of a process of change, or development, of previous work in the preschool. The difficulties of working with gender in preschool is that we do not know how teachers influence or shape the children. We educators controls many times the children, both consciously and unconsciously and sometimes benevolence tend to instead become a takeover.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Holmen Skog is currently using a GPS-program called TraktInfo, originally developed within the company. They are now planning to switch to a new GPSprogram or allowing the contractors to buy other programs available from the logging equipment manufacturers. To be able to offer this flexibility, Holmen Skog needs to obtain information about the features offered by the different manufacturers in their specific programs, and also when the manufacturers are planning to start selling programs adapted to the new standard called StanFord2010. According to the study, the manufacturers are hesitant to StanFord2010 and there has also been a lack of clear signals from the customers and clients about what kind of different new features to include in the programs. The feature most frequently used by forest machine operators today is the option to keep record of the harvester?s path by creating a ?log plot?. This feature was not used to its full potential however, since only one out of eight of the forwarders included in the study had computers that were compatible with the harvester?s computer.

Många av dagens elektroniska kalendrar och kalendersystem kan inte kommunicera med kalendrar och system av en annan typ, trots att de ofta använder sig av samma format för att beskriva händelser. Det är därför intressant att undersöka hur ett protokoll för kalenderkommunikation bör fungera och hur de förslag som idag utvecklas ser ut. Ett standardiserat kommunikationsprotokoll underlättar för användare eftersom de då har större frihet att själv välja mjukvara. Det underlättar även för utvecklare som kan undvika kostsamma misstag då de utvecklar applikationer till kalendersystem.Denna undersökning genomför en litteraturstudie av två potentiella kandidater till standard för kalenderkommunikation, CAP och CalDAV. Dessa två förslag undersöks och jämförs med avseendet att utvärdera kvalitén på design, säkerhet, prestanda, händelsehantering (event notification) och portbarhet.

I många organisationer är minskade utbildningskostnader ett av de viktiga skälen för att använda e-learning. En av de metoder som används för detta är att dela inlärningsmaterial och information mellan olika system. På så sätt behöver samma material inte skapas om på nytt och analys av insamlad information blir mycket enklare. Sharable Object Reference Model (SCORM) har länge varit en standard för att återanvända inlärningsmaterial, men har med tiden blivit förlegad. E-learning utvecklas tillsammans med teknik och interaktions-möjligheter.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.