Idag finns det lite forskning kring området alpinanläggningar och så kallade snowparks som många norska alpinanläggningar erbjuder. Syftet med denna studie är att skapa en större kunskap om användarnas, dvs. Snowboardåkares, preferenser som kan användas som stöd i utvecklingen av framtida norska snowparks. Vi önskar även skapa en kunskap om varför vissa anläggningar upplevs vara bättre än andra.En undersökning, baserad på Kanos et al. (1984) teori om attraktiv kvalitet, utfördes för att hitta svar på vad som gör snowboardåkare av snowparks tillfredsställda och om det finns en skillnad mellan hur olika dimensioner av snowparkprodukten bidrar till kvalitet och tillfredställelse.

Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen.

Today's Swedish large-scale forestry uses almost exclusively computer-aided bucking. It allows the harvester computer, using an optimisation price list (steering price list), to maximize the value of each tree. The optimisation price list can be adjusted so that the industry gets the raw material it demands from the forest. There are various simulation programs that can be used when constructing a optimisation price list. The simulation program merchandise a database of stem shapes using a given price list and mimics a harvester's work. To get the demanded raw material for the industry it is important to use a well-adjusted optimisation price list.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

In speech and language intervention, the ability to interact is seldom evaluated; rather intervention is evaluated in terms of improved testresults.  If goal-setting in intervention also is based on everyday communicative needs, the relevance of the treatment may be increased and intervention outcome may be implemented in the patient?s natural environment.The present study, as part of a research-project, is based on analyses of interaction and interviews to examine everyday conversations and speech and language intervention. The aim was to explore if there is a relation between everyday communication needs and goal-setting in speech and language intervention for people with aphasia. A further aim was to investigate if there are everyday communicative needs that may form goals for speech and language intervention.Two individuals with aphasia and one individual with both dysarhtria and aphasia participated in the study. Three speech and language pathologists and two relatives also participated in the study.

Background: Animals are used in several health care areas and have been shown to promote many aspects of patients? health. Animals have potential for use in nurses? health promotion work. Nurses need a deeper understanding of the importance and health-promoting properties of animal-assisted therapy.Aim: The aim was to describe the importance of animal assisted therapy for patients? health.Methods: A literature review was conducted based on ten nursing science studies with both qualitative and quantitative approaches, which were selected after critical review.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

This thesis purpose is to determine an explanation of the efficiency in a labour-market related project. ?Enter? is an EU-financed project with a focus on long-term unemployed workers in the district Härlanda, Gothenburg. Starting in September 2004, Enter offers individually based coaching and job guidance to totally 110 young persons with problems entering the labour market. The goal is to provide these people courage to find either full or part time employment or to start study.

This study is made in cooperation with Setragroup AB. Setra is Sweden?s biggest sawmilling company with a turnover of almost 6 billion SEK. 45% of the produced volume goes to the Swedish market where the customers are the DIY-sector and industrial customers. Setra as well as the other Swedish sawmilling companies operate in a very competitive environment.

AbstractAim of the study: Aim of the study was to investigate whether there were any connections in time between different parts of care in patients with cardiac arrest and hypothermia treatment and cognitive and physical function six months after cardiac arrest and to investigate neurological outcome related to primary registered cardiac arrest rhythm after six months and if there were any changes in cognitive and physical functions as well as self-related health between discharge from hospital and six months after cardiac arrest.Method: The study included 39 patients admitted to three Swedish hospitals between 2008-2011. Cognitive and physical function was evaluated with Cerebral Performance Cathegory, CPC completed with Mini Mental State Examination, MMSE for cognitive function and Bartels Index, BI for physical function and Euroqol-VAS for evaluating the self-related health.Result:  A significant connection was shown between time to start hypothermia treatment and BI, patients with longer time showed improved physical function after six months.Majority of the participants (66,7 %) had Ventricular fibrillation/Ventricular tachycardia, VF /VT, as primary registered cardiac arrest rhythm and in this group CPC and BI was significant better compared with the asystole /Pulsless Electrical Aktivity, PEA group.CPC, MMSE, BI and Euroqol-VAS were all improved over time.Conclusion: Participants with VF /VT as primary registered cardias arrest rhythm had significant better cognitive and physical function 6 months after hypothermia-treated cardiac arrest compared with participants with asystole/PEA as primary registered rhythm. This shows the importance of access to defibrillators in public places in the society and in hospitals and optimal education of lay people and medical staff. Cognitive and physical function and self-rated health improves over time, which might be a very important reason to convey patients, relatives and medical staff to continue cognitive and physical rehabilitation. Keywords: Cardiac arrest, hypothermia, cognitive and physical function, wellbeeing.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

SAMMANFATTNINGBakgrund Traumatisk skallskada drabbar relativt många och leder till personligt lidande och finansiell belastning för individ och samhälle då majoriteten får en svår till medelsvår funktionsnedsättning efter vårdtiden. På 1970-talet påvisades ett signifikant samband mellan högt ICP och sekundära hjärnskador. I studier där ICP >20 mmHg har förekommit kunde signifikant sämre utfall ses.Syfte Syftet med studien var att med hjälp av omvårdnadsprocessen observera intensivvårdssjuksköterskans identifiering och vidtagande av omvårdnadsåtgärder vid ett högt ICP samt utvärdera de utförda omvårdnadsåtgärderna. Metod Prospektiv tvärsnittsundersökning, där sju intensivvårdssjuksköterskor och fem patienter observerades med hjälp av ett observationsformulär.Resultat 51(73 %) av de höga ICP normaliserades inom en minut och intensivvårdssjuksköterskan uppskattades ha observerat högt ICP i 50(71 %) av tillfällena inom en minut. 19(27 %) tillfällen observerades inte och 11(65 %) av omvårdnadsåtgärderna skedde inom en minut. Omvårdnadsåtgärder som utfördes var administrering av bolusdos med läkemedel (35 %) eller dränera likvor (35 %).

The war between Georgia and Russia awakened the world pretty brutally when a small country like Georgia tried to restore order in South Ossetia. The war between the two countries took place over five days in August 2008. This paper discusses the Russian operational art and its development after the war. The starting point is to test the traditional and classic Russian theory of operational art. The aim is to describe and discuss the Russian operational experience and any developments and trends in the Russian Federation's armed forces. The purpose of describing the theory behind the operational art is to create an independent analysis model. The essay?s analysis is based entirely from qualitative research with the collection of qualitative data in the form of texts and documents with a holistic perspective. Initially, the theory chapter is created from an inductive approach to identify, define and describe the operational concept and principles, creating a theoretical model of explanation. The developed analytical model is based on the Russian theory of operational art and takes off from a deductive approach to the collected empirical data. The results of the performed analysis results are interpreted and the product of this presented in the operational conclusions. Russia had a strategic ability to win the war by means of strategic resources related to tempo, simplicity and shock effect on the Georgian troops. Russia carries out a variety of reforms and the outcome of the war demonstrates the importance of Russia having a strategic capacity to make use of one in the type of conflict that Georgia represents. This success shows that the strategic capabilities are initially a success factor, while the deficiencies in the operational and tactical levels cannot be accepted in the long run, but must be developed.