AbstractAbout 160 000 persons living inSwedensuffer from some form of dementia. Alzheimer disease is the most common form of dementia and affects mostly people in the age of 65 and older. People with some form of dementia have memory problems and may even have other problems as aphasia and behavioral disorders. This may lead to communication problems and difficulties for the people around them. The number of demented people is increasing; it is therefore important to study methods for communication in order to improve the wellbeing for people with dementia.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

The purpose of this paper is to describe methods to computerize a library and to compare theory with a process in a school library. The case study is based on a school library called Sunnerbogymnasiet which is situated in Ljungby. My questions are;- Which methods are parts of the process to computerize a library?- Which methods are used in the process in Sunnerbogymnasiet?- What does the practical process look like compared to the methods described in theory?In the paper I present the methods in the process according to the studied literature and compare these with a process at Sunnerbogymnasiet. The most significant result is that cooperation between the school library and the community library was the most important reason for the choice of library computer system.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

As changes occur more frequently in IT- and software development, it is important for the companies to meet the demands and needs of its customer. The companies have to be able to adapt themselves continuously in order till fulfill its customers changing needs in an effective way, which results in big changes of the companies? structures. The more traditional way of working is often replaced with more alternative approaches as a response to the reputable deficiencies of its predecessors. As an effect of the rapid change and development some companies now see big potential in switching to more Agile and flexible methods and some companies have no choice but to change their way of working.

This paper is a literature study on search engine optimization (SEO) considering the leader of the search engine market: Google. There´s an introductory background description of Google and its methods of  crawling the Internet and indexing the web pages, along with a brief review of the famous PageRank algorithm. The purpose of this paper is to describe the major important methods for improved rankings on Google´s result lists. These methods could be categorized as on-page methods tied to the website to be optimized or off-page methods that are external to the website such as link development. Furthermore the most common unethical methods are described, known as ?black hat?, which is the secondary purpose of the text.

The e-commerce in Sweden has increased each year for the past several years, but still just over half of all the consumers feels worry about payment security. This could be the reason why over half of the consumers just shopped about one time on the Internet during the whole year of 2009. Another reason could be that the many consumers have a lack of trust to the different payment methods that are available during payment on the Internet, because they might don't possess enough knowledge regarding the payment methods and their security. If the consumers were to gain more knowledge about the payment methods and their security, it may lead to that the they would feel more comfortable when shopping online, and do it more frequently. It is this that will be investigated in this paper.The purpose of the paper  is to research if consumers believed knowledge concerning the different payment methods available on the web and their security influence the consumers trust in the payment methods.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

I have researched different methods for practicing with the purpose of learning some useful ways to handle my performance anxiety issues, to better understand the phenomenon, and to be able to perform better under pressure. I chose or created nine methods and used each during a decided period of time, each period ending with a performance. Afterwards I analyzed the methods with the help of audio recordings and written concert evaluations to see if it was possible to alter my practicing techniques to be more directly focused on preparing for the concert situation..

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.