AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

This paper deals with how science teachers in the Swedish secondary school choose the content in the education they give to the pupils. What are the reasons for their choices and what do they think of the purpose of science in secondary school? Through interviewing science teachers the investigation shows that there are three different views of how to choose content in the science education: one focuses on the processes of science itself, one integrates the socio-cultural aspects and one emphasizes the interests of the pupils.

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

Immigration is today happening in Sweden to a great extent and this requires a higher level of demands within the transcultural nursing. With this fact as a base to our literature review the aim of the study was developed. This was to investigate how immigrants with diabetes mellitus type 2 experience health and to find out the importance of knowledge related to the patients compliance of given advise and prescriptions. On the basis of the aim the following questions of issue was formulated: How do immigrants with diabetes mellitus type 2 experience their health and what knowledge do they possess concerning their illness? and Within which areas of the immigrants life is it important for the nurse to gain knowledge in order to affect and oblige him or her? A critical review of nine scientific articles emerged in three themes that answer the questions of issue.

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.

The progress of the health among the elderly has a major meaning for the needs of care, nursing and social services. The health of the elderly has improved but fall and fall accidents are a major problem. Acute diseases, activities and environment risks are often related to fall accidents. The aim of the study was to describe health care staffs? opinions about fall risk and fall prevention.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.

The aim of this study was to examine nursing personnel?s knowledge about oral health care and attitudes towards the free assessment of the oral status done by the dental service for elderly and handicapped persons in a municipality in the south part of Skåne, and also how personnel experience the free assessment of the oral status done by the dental service and how it functioned at the facilities. The study was carried out by sending out 150 questionnaires to nursing personnel at six special housing facilities. 73% (110 personnel?s) answered the questionnaires.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Bakgrund: Fetma är ett folkhälsoproblem som har ökat dramatiskt de senaste två decennierna. För att behandla extrem fetma har magsäcksoperationer blivit en allt mer vanlig metod. De hälsoekonomiska aspekterna av operation har ännu inte studerats i Sverige. Syfte: Studiens syfte var att belysa hälsoekonomiska aspekter av magsäcksoperationer som intervention mot fetma. Metod: Metoden var en litteraturstudie.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

I am a practising classical soprano. After more than 20 years of professional singing, I re-trained my voice according to principles of the old Italian school of singing. In this essay, I examine the origins and priciples of bel canto, with special focus on appoggio and chiaroscuro, two key ingredients in the bel cantao tradition. I explore the relationship between science and the craft of singing, and what modern voice science has to say about the efficiency and health aspects of this technique, I also describe the profound effect it has had on me as an artist..

Today, there are more than 12 000-14 000 farms worldwide using an automatic milking system (AMS). Studies have shown that transition to AMS affects the udder health of cows adversely, recognized primarily as elevated somatic cell counts. There are several reasons for this, for example the greater variation in milking frequency seen in AMS. On one hand, short milking intervals may lead to bad teat condition of the cows due to the stress the milking procedure exposes the teats to. Too long milking intervals, on the other hand, seem to predispose for milk leakage, which is, in turn, a risk factor for the development of mastitis.

Game balance can be considerd complex - there are many factors that play a role in the perception of balance. This thesis examines complexity, game theory and intution in an effort to disconver more about the perception of balance. The findings are that tactical and strategical choices that are presented for a player need to be interesting, not to complex and not to obvious. The importance lies in the estimation of the result that the player does when making a choice..

Hur samverkar de nationella folkhälsomålen med fysisk planering, och på vilket sätt kan folkhälsomålen beaktas för att förbättra förutsättningarna för ökad fysisk aktivitet hos barn? Denna studie är en fallstudie i Hjo kommun. Studien tar utgångspunkt i kommunens folkhälsoproblematik som visar att det finns en hög förekomst av övervikt hos barn. Intentionen är att undersöka vilka organisatoriska processer som kan underbygga det kommunala arbetet med folkhälsomålen, liksom att ta reda på vilka faktorer i den fysiska miljön som skapar förutsättningar för barns fysiska aktivitet. Avsikten med studien har varit att skapa ett underlag för Hjo kommuns översiktliga planering.