I resultaträkningen tycks praxis utvecklas mot att värdeförändringarna redovisas som en del av rörelseresultatet och att realiserade och orealiserade värdeförändringar redovisas som separata poster. När det gäller beräkningen och presentationen av värdeförändringar är en central fråga om de realiserade värdeförändringarna skall tas med i beräkningsuppställningen över fastighetsbeståndets värdeförändringar. Här är det dock svårt att se utvecklingen av praxis. En annan central fråga är oklarheterna kring redovisade investeringar. En bra lösning är att redovisa separata kolumner för sålda och helårsägda fastigheter.

This study was conducted at Glimek AB, a company that has chosen to decentralize its central storage unit in order to increase production efficiencies. The purpose of the study was to identify the problems in the production cycle that lead to the decision to decentralize the central storage unit, as well as identifying what the decentralization entails. The effects of the decentralization have not been analyzed in the study, and consequently neither financial nor production disadvantages have been considered.Appropriate questions were formulated based on the chosen underlying theories, and were asked to selected individuals with relevant knowledge. The study is based on the information that was gathered from interviews with management as well as staff within the company. In addition, supporting information such as flowcharts, drawings, orders and decision support documents were supplied by the company.

Ur ett sjuksköterskeperspektiv är det viktigt att tänka på att kraven på Hälso- och sjukvård blir allt högre i en tid då det finns allt minskade resurser. Det är angeläget att utnyttja alla resurser och på ett optimalt sätt. Syftet med denna studie är att undersöka vetenskaplig litteratur med avsikt att få ökad kunskap om vilka omvårdnadsåtgärder som är effektiva för sjuksköterskor att använda sig för att förebygga tromboflebit hos vuxna patienter med behov av perifer venkateter. I denna litteraturstudie genomfördes sökningar i PubMed, CINAHL och Elin. Inkludering av studier styrdes av i förväg uppsatta kriterier och företrädesvis eftersöktes studier med kvantitativ metodansats.

This thesis uses critical discourse analysis to examine how the English-speaking press in Hong Kong constructs the conflict between the political movement Occupy Central and the Chinese central government. The empirical material consists of ten articles from the region?s two largest English-speaking newspapers, Hong Kong?s oldest newspaper, the South China Morning Post, and China?s only national English-speaking newspaper, the China Daily. Building on the works of Teun van Dijk, Norman Fairclough, Ruth Wodak and John E. Richardson it examines what political ideologies that are favoured by the press and what attitude the press shows for democratic development.

This study focuses on nationalism in Central and Eastern Europe. Anchored in theories that this region historically has been characterized by a nationalism that is based on the ethnic group rather than on liberal or civic concepts, it is the purpose of this study to explore whether these theories still apply in recent times when the region has been liberalized, for example manifested in the entry to the European Union. The research question has been tested through analysis of the constitutions of a number of Central and Eastern European countries in order to investigate what type of nationalism that the states have codified in their basic political documents. The results show that some of the states give expression to the historical ethnic nationalism in their constitutions, which indicates that the theories still are relevant..

Bakgrund: Venösa bensår är ett växande problem som orsakar smärta, begränsad rörlighet och minskad livskvalitet. Genom att främja egenvård till patienter med venösa bensår kan sårläkning förbättras. Egenvård är en hälso- och sjukvårdsåtgärd som legitimerad yrkesutövare har bedömt att personen kan utöva själv eller med hjälp av någon annan. Sjuksköterskors nyckelroll är att främja och optimera följsamhet av egenvård. Patientdelaktighet leder till att målen med vård och behandling uppfylls bättre.Syfte: Syftet med denna studie var att belysa distriktssköterskors erfarenheter av att främja egenvård hos patienter med venösa bensår.Metod: Data analyserades genom kvalitativ innehållsanalys med en induktiv ansats.

This project concerns a new lower and mid level compulsory school in the currently developing area of Annedal, northwest of central Stockholm. According to the given program, the school should hold 500 pupils and 100 pre-school children. As an addition to the given program, my suggustion holds a sports hall and a public library.In my project, my ambition has been to investigate how to create an inspiring and exiting place for kids to inhabit and, at the same time, create an activated, central place in a developing suburb. The latter has resulted in the two program-related additions, which purposes is to extend the hours during which the area is activated and to create additional incitements for visiting the building. Both additions are chosen based on lack of service in the area. Architectually, I've been inspired by the medieval castle which has been used as an inspirational resource for the parts of the school holding classrooms.

This bachelor thesis aims to analyse archaeological finds related to mead during the Late Iron Age in southern Scandinavia. Five central places from the Iron Age are compared to five historical texts, that in some way connects to either the central places or to the use of mead. This will be done by using action theory. The action theory focuses on what kind of actions humans have done to create social and cultural purposes. Since the last part of the Late Iron Age, the Viking Age, is getting more popular due to movies, games and tv-shows it is also relevant to study how modern-day mead represents the Viking Age through its marketing.

Local politicians are key actors in the democratic system and their ideas concerning democracy plays a central role in local democratic politics. The study's point of departure is the notion that local politicians are dependent of coherence between practice and theory concerning democracy and in the study of their ideas we acquire knowledge about the democratic practice.This study examines the local politicians? view of Swedish democracy and explores the logic of the discourse that makes statements concerning democracy possible. Twenty local politicians have been interviewed and from the material a discourse have been established through the use of formulation of problems and cause, nodal points and chains of analogy which is compared with democratic ideals.The study comes to the conclusion that a hegemonic discourse exists, in which central nodal points are representative and listening. The idea of the representative system is hegemonic and is based in the liberal democratic ideal although the view of the citizens rather can be traced to the radical, communitarian and deliberative ideal.

Syfte med denna litteraturstudie var att beskriva och sammanställa patientens upplevelse av att få information från sjuksköterskor angående egenvård vid venösa bensår .Artiklarna söktes på databaserna Medline och Cinahl. Sökorden som användes var leg ulcer, information, experience, self-care. Resultatet inkluderade elva artiklar där åtta hade kvalitativ ansats, två hade kvantitativ ansats och en hade både kvalitativ och kvantitativ ansats. Patienternas upplevelser av att få information varierade. En del var positiva till informationen på grund av sitt förtroende för sjuksköterskan.

This thesis concerns five Gotland Bronze Age cairns. They have been analyzed in order to compare their inner and outer burial - and building context. The analysis then forms the basis for the discussion of the similarities and differences observed. These five cairns along with the cairn Uggarderojr are presented in detail and compared. Major similarities were found between four of the five cairns.

This study is a critical discourse analysis on the genre of career coaching. Focus lies on questions such as how doescareer coaching articles construct the working subject, and how is working life described in the genre. The categoryof social relations is central to the study. I ask questions about which social relations are of importance, and whichare not, in the career coaching version of working life and how can these relations be interpreted from a critical pointof view. The concepts of power-knowledge is central to the analysis of social relations and the term employabilityconstitute the main theoretical understanding of what distinguish the contemporary labour market.

Introduction: It is recommended to place all the vacuum tubes directly on a sample cradle after vein puncture to prevent analytic error. This recommendation is not always easy to follow because the samples are taken by different professionals under different situations.  The three most common analyses, platelets count, haemoglobin and prothrombin time were tested.  Therefore, it was interesting to compare results from the three most common analyses with or without sample cradle, to evaluate the influence of this step on the result. Methods: Three analyses were preformed, using blood from 50 different persons. Each person gave two vacuum tubes, each contained 4.5mL of venous blood for the study.

The first aim of this study is to discuss and try to understand the relationship between the holy andethics, and more specifically how it can be understood, which is the critical question that I haveformulated, in Giorgio Agamben?s and Emmanuel Levinas? philosophies. The second, moreconstructive aim is to discuss whether the holy can be understood as something good or problematicin relation to the society.Rooted in philosophy of religion and ethics, I have first tried to discuss how the holy has beenunderstood in the philosophy of phenomenology and in the texts of Rudolf Otto, Mircea Eliade andEspen Dahl. The holy has in the history been understood as something central in religions, and hasalso not been connected to the idea of ethics. Recently it has also been critized ? by Dahl ? for notbeing so pure as first thought of.In Levinas texts the holy has been understood as something differentiated through his distiction,in the Talmudic reading ?Desacralization and Disenchantment?, between the holy, which can beseen as something pure, and the sacred which can been seen as something impure and a form ofdegenerated holiness.

The present Equality Project in the Swedish preschool has been studied according to its view on sex and equality. The purpose was to find out how the Equality Project is described, interpreted and implemented.The research questions focused the central concepts sex (gender identity, gender roles and gender patterns) and equality in the political level, the educational level and the executing level of the Equality Project. From each level some central texts were chosen and analysed.The results indicated that equality is interpreted as connected to an absence of gender patterns and gender roles. The concept of gender identity is differently understood in the different texts. The normative focus and the lack of psychology in the Equality Project are discussed..