Bakgrund & problem: Redovisning av finansiella instrument har länge varit ett debatterat ämne, detta på grund av den finansiella marknadens ökade komplexitet och sårbarhet. IASB?s standard IAS 39 reglerar upptagandet och värderingen av finansiella instrument i bolagens finansiella rapporter. Tillgångar och skulder skall värderas till verkligt värde. När en aktiv marknad för handel existerar värderas dessa till marknadsvärde, i de fall där en aktiv marknad saknas kommer värdering att göras utifrån uppskattningar och värderingstekniker.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

Detta examensarbete handlar om förebilders och idolers påverkan när det gäller val av instrument och musik, med fokus på elgitarren, samt vilka andra drivkrafter som påverkar detta. Syftet med arbetet är att få kunskap om olika drivkrafter som påverkar viljan att spela ett instrument. Teoretisk utgångspunkt för studien är den sociokulturella teorin. Tidigare forskning inom området behandlar exempelvis sociala normer, förebilders påverkan på människor samt ramfaktorer inom undervisning. Jag har använt mig av den kvalitativa forskningsintervjun som metod, och mina informanter är elgitarrister med varierande ålder och musikalisk bakgrund.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

I detta arbete vill jag berätta om min musikaliska resa i Norrbotten och belysa min syn på mitt huvudinstrument. Jag vill också ge svaret på frågan: Är munspelet ett riktigt instrument? Det skrivna arbetet är kopplat till en examenskonsert som ägde rum den 15/4 i Acusticum, Piteå. Där framfördes egenskrivna kompositioner i program-, film- och bluesmusik genren, allt för att visa munspelets musikaliska, tekniska och uttrycksfulla bredd. Detta var en produktion som spelades in på DVD och involverade studenter från ett flertal utbildningar.

Brister i social kognition antas ligga bakom de sociala svårigheter som kännetecknar autismspektrumtillstånd. Klassiska tester av social kognition har ofta misslyckats med att fånga de små brister som kan ses hos exempelvis personer med högfungerande autismspektrumtillstånd. Syftet med denna studie var att validera den svenska versionen av MASC, ett videobaserat, naturalistiskt instrument utvecklat för att mäta subtila brister i social kognition. En grupp vuxna med högfungerande autismspektrumtillstånd (n = 18) och vuxna kontroller (n = 19) testades med MASC, Reading the Mind in the Eyes och Strange Stories. MASC var det enda test som identifierade en skillnad i social kognition mellan grupperna och en ROC-analys visade att MASC hade en bättre diagnostisk validitet än de andra två testerna.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Syftet med studien var att beskriva arbetsterapeutiska interventioner i syfte att främja delaktighet samt beskriva mätinstrument som används för att mäta delaktighet hos personer med traumatiska hjärnskador. Studiens syfte besvarades genom att göra en litteraturöversikt som beskriver kunskapsläget inom området. En litteratursökning genomfördes och de artiklar som hittades blev kritiskt granskade med hjälp av analysmallar. Resultatet från de sju valda artiklarna presenterades i två kategorier som beskriver interventioner och instrument som arbetsterapeuter använder för att främja delaktigheten. En kategori blev ?interventioner för att kompensera för nedsatt kognitiv förmåga? med två underkategorier ? använda hjälpmedel? och ?träna och lära nya strategier?, den andra kategorin blev ? Instrument för att mäta delaktighet?.

The main purpose of this study was to inquire into personality and the state anxiety in relation to career decidedness scale among students in upper secondary school. The participants were 124 students in three grades and respectively non vocationally oriented classes. The participants were asked to grade themselves on a scale in relation to the statements regarding, state of decidedness for career choice, personality (NEO FFI, Costa & McCrae, 1985. Sweden, Gerontologic Center) and anxiety (AnTI, Wells, 1994). The results showed no significant relationship between personality and state of anxiety that could be connected to the decidedness for career choice.

This is a study of how four teachers work with pupils? early literacy learning. Interviews were conducted with two teachers who chose to use a specific method, Writing to Read (WTR), for teaching pupils to read, and with two teachers who had not chosen a specific method. The aim of the study was to compare how the teachers worked, their motives for their choice of method, and the ideas the teachers have about early literacy learning. To see whether the teachers? choice of method was related to the individualization of the teaching and their views of pupils? learning in interaction, Vygotsky?s theories about children?s learning have been used.

Uppsatsen handlar om huruvida sociologin fortfarande är relevant när ekonomivetenskapen breddar sitt studiefält till att inte längre vara självklart ekonomisk utan också ställa frågor som traditionellt legat på sociologins bord. Genom en teoretisk analys av statistiska resultat angående användandet av inköpslista i samband med matvaruinköp undersöker uppsatsen huruvida ekonomins klassiska handlingsteori, rational choice, och dess antaganden om homo economicus är tillräckligt för att förklara de resultat som uppkommer. Jürgen Habermas teori om kommunikativt handlande, och Webers handlingsteori används som exempel på utpräglat sociologiska handlingsteorier vars förklaringsförmåga av de uppkomna resultaten jämförs med rational choice theory. Arbetet visar hur ekonomivetenskapen i sin strävan att bredda sitt studiefält behöver ifrågasätta vissa klassiska antaganden, något som under senare årtionden har inträffat, och att sociologin kan ge förklaringar där klassisk ekonomisk teori faller kort..

The main purpose of this study was to inquire into personality and the state anxiety in relation to career decidedness scale among students in upper secondary school. The participants were 124 students in three grades and respectively non vocationally oriented classes. The participants were asked to grade themselves on a scale in relation to the statements regarding, state of decidedness for career choice, personality (NEO FFI, Costa & McCrae, 1985. Sweden, Gerontologic Center) and anxiety (AnTI, Wells, 1994). The results showed no significant relationship between personality and state of anxiety that could be connected to the decidedness for career choice.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The research done in the field of product completeness/incompleteness is limited. The lack of research causes a knowledge gap in the retailing industry, concerning the actual effects on consumer choice, as well as on the overall store evaluation. This report tests the current theories of the subject, and also further aim to explore the effects of completeness/incompleteness on consumer's product choice. The results display an inconsistent effect on consumer's product choice when the completeness/incompleteness in a grocery store is tested. Some products benefit by being incomplete, while others show no such effect.

The purpose of this thesis is to discuss how an instrument originally developed for measuring changes toward lean thinking inservice organizations in general should be adjusted in order to be of use in service organizations within the healthcare sector, andin hospital organizations in specific. The adjustments are suggested based on difficulties specifically arising when implementinglean within the healthcare sector.Thesis starting point is a pre-existing lean assessment instrument developed for service organizations in general. The thesis appliesa qualitative method and integrates literature from the health care sector and lean production movement with the expertise of tenacademics and practitioners in order to find difficulties associated with the implementation of lean within the healthcare sector.These difficulties then lie as the substratum for the adjustments suggested to be made on the instrument.The thesis finds that lean, as a philosophy, does not differ between service organizations in general and service organizationswithin healthcare settings. However, due to deficits in the general understanding of lean some adaptions on the instrument mustbe made. First, some words associated with production must be changed to words associated with healthcare.