För att skapa en effektiv och konkurrenskraftig kapitalmarknad har Europeiska Unionen beslutat om en gemensam redovisningsstandard som trädde i kraft år 2005. IAS 39 är en standard för redovisning och värdering av finansiella instrument. Enligt denna ska finansiella instrument värderas till verkligt värde och värdeförändringar ska påverka det redovisade resultatet eller eget kapital. Syftet med denna uppsats är att undersöka om IAS 39 har skapat en mer rättvisande bild av företagets finansiella ställning till dess intressenter samt hur revisorernas arbetssätt har anpassats. Efter den empiriska undersökningen bestående av fyra intervjuer med revisorer kan uppsatsförfattarna konstatera att det föreligger delade meningar huruvida en mer rättvisande bild har skapats.

Today, an Intranet is an important way for a company to share information. An Intranet has become a company?s way to communicate within the organisation. This communication is important, especially when the company is going through changes. In order for a project to succeed, the employees must support it.

This report describes the construction of a climate-cabinet for testing of HV-cards (High Voltage) produced at VG Scienta. The main part of the report describes all the different components of the cabinet. The most important parts are a PID regulator from Eurotherm model 2408, a solid state contactor (SSC), a thermocouple, a finned resistor from DBK and different fans. The report even includes the connection between components by cable wiring, isolation, grounding, fuses and shaping of metal goods.As the cabinet also communicates with a computer, the report includes the solution of the data communication using the software iTools from Eurotherm. The communication part includes information about a converter that converts EIA422 to USB.The cabinet was produced at a company, called VG Scienta, in Uppsala during the spring 2010.

Syftet med denna studie är att undersöka skillnader i upplevelse av självkänsla, ångest och depression samt att koppla det till prestation hos gymnasieelever. Studien granskar även genusskillnader. Datainsamlingen sker med ett eget instrument för bakgrundsvariabler samt med beprövade instrument för självkänsla, ångest och depression. För att mäta elevernas prestation används elevers enskilda provresultat. Resultaten visar att det inte finns något samband mellan elevers grad av självkänsla, ångest och deras prestation.

BackgroundHandover occurs as a daily task for health care professionals in all levels of care. Handover between ambulance crew and emergency department staff stands for the first exchange of information about a patient?s condition. Different factors may impact the handover communication and make it vulnerable.AimThe aim is to highlight factors of importance at handover between the ambulance and emergency room.MethodA literature review of thirteen studies with qualitative and quantitative research approach. The purpose of this literature review was to provide an overview of the area.ResultsExperiences for health care professionals is that communication is important for patient handover between ambulance and emergency department.

In the new media society, social media has become an important part of many organizations' daily lives. Organizations, whether public or private, must be where their audience is and many times, these can be found on social media channels like Facebook. Leading researchers in the fields of crisis communication and relationship management believe that social media is a great tool for managing relationships between an organization and its' public, whether it's before, during or after a crisis.The purpose of this study is to examine how the Karlstad municipality use Facebook to manage civic relations before, during and after a crisis. The municipality's approach will be compared to the citizens' experiences of the municipality's communication in different stages of a crisis.The theoretical framework used in this essay is the research on crisis communication and relationship management. How these two frameworks can be integrated with social media like Facebook, is an important part of understanding how the Karlstad municipality make use of Facebook to manage civic relations and communicate before, during and after a crisis.The empirical study consists of a qualitative interview, two qualitative content analysis and an online survey.

Syftet med undersökningen är att ta reda på om det finns ett samband mellan KASAM och motivation till att öva på sitt instrument, hos gymnasieungdomar i årskurs tre, två klasser, på estetiska programmet. Undersökningen är en kvantitativ enkätstudie med 29 gymnasieelever på en skola i en mellansvensk stad, med bortfall noll. Aaron Antonovskys livsfrågeformulär (KASAM 13) användes för att mäta gymnasieelevernas grad av KASAM, enkäten kompletterades med en egen fråga (benämnd Egen) gällande informanternas motivation till att öva på sitt instrument. De undersökta elevernas motivation till övning (EgenO) hade ett medelvärde på 3.79 varav 7 var det högsta värdet för maximal motivation till övning, vilket kan anses vara varken högt eller lågt. För att sammanfatta resultatet kring korrelationen mellan KASAM i förhållandet till motivation att öva på sitt instrument kan det konstateras att studien visar att informanterna har en relativt låg känsla av meningsfullhet i det de gör.

 This bachelor?s thesis purpose is to examine how library staff experiences the meeting with non-Swedish speaking users of public libraries, and how they solve different situations. Today there is not much research on this subject but we find these questions important to study because we think it is good to be aware of the situations that can arise and discuss how to solve any problems. To have a basis for this qualitative study we conducted group interviews with library staff, where they are asked about their experiences with non-Swedish speaking users. In the analysis the results of the interviews are compared to previous research and related to communication theory, which is the theoretical framework for this study.

Kommunikation genom att använda människokroppen som  överföringsmedium, med kapacitiv koppling mellan hud och sensor, har varit ett pågående forskningsområde för PAN (Personal Area Network) sedan Thomas Guthrie Zimmerman introducerade tekniken 1995. Anledningen till detta är att undersöka fördelar och användningsområden för en kommunikationsmetod som ej sänder ut RF-signaler och därmed minska risken för obehörig avlyssning.Denna rapport beskriver ett examensarbete som undersöker möjligheten till eliminering av USB- till UART-konverterare på Microchip BodyCom genom mjukvaru-USB-stack och kombinera denna med Body Coupled Communication funktionalitet i en gemensam mikrokontroller. Vidare studeras om programkoden i Body Coupled Communication sändare kan modifieras för att utöka funktionaliteten.Det var givet i förutsättningarna att mikrokontroller från Microchip skulle användas, vidare var lågt pris respektive låg strömförbrukning viktigt, särskilt för sändaren. Metoden för att uppnå detta har varit användning av Microchip BodyCom development kit tillsammans med Microchip USB low pin count development kit och Microchip USB firmwareframework.Resultatet blev att USB- till UART-omvandlare kunde integreras med Microchip BodyCom genom att använda mjukvaru-USB-stack och en modifierad programkod för BodyCom i en gemensam mikrokontroller.Endast fantasin sätter gränsen för vad Body Coupled Communication kan användas till. Det skulle t.ex.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The last few years have been characterised by increasing online communication and the emergence of social media, made possible by Web 2.0. In society as well as in research, social media is used for knowledge produc- tion and networking. One example of this is Mendeley, a social reference management tool. With answers from users all over the world, this study investigates the use of Mendeley, if the respondents use other social media and if all of this affects scientific communication. The aim is also to study what the respondents think about the future of scientific communication and if this can be related to current tendencies.The theoretic framework for this study is based on Leah Lievrouws research on the Cycle of Scientific Communication and the relationship between the ?Little Science 2.0?-scenario and the ?Big Science Retrench- ment?-scenario.A qualitative web based survey was conducted (41 answers) and complemented with an interview with a professor in environmental sciences.

Title: Nätdejting för olika åldrar (Netdating for different ages)Author: Henri NekmouchePurpose: The purpose of this study is to investigate what influence the medium Internethas had on building up relationships between people who have dated online, and tocompare two different age groups.Method/Material: In this study the author has conducted personal interviews with sixpeople who all have experienced Internet dating, and had their first contact with agirlfriend/boyfriend online. The questions asked were designed to help answering thepurpose of the study.Main results: This study shows that in general there is a positive view of Internet datingamong both groups. They appreciate the opportunities it provides, as they get to knowthe other persons personality first. Even so, it should be noted that they still tend to be abit ashamed to talk about Internet dating, and some don?t want to be associated with it.The communication pattern tend to be pretty much the same among both groups.

The aim of the study was to focus on well-being and sexuality for a woman in a couple?s relationship. Seven women were interviewed and the analysis was carried out with a phenomenological approach based on lifeworld theory. The respondents reported their lived experiences of well-being. The result is summarized in five constituents: the relationship?s common living-space, looking for companionship, the relationship as touching, the intimacy of the relationship and the importance of other people for the relationship.

The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.

Studies of modern communication media such as Cell Phones and so called Instant Messengers are popular today. This study focused on these modern techniques, focused on parents as a target group and on what is important for them in everyday communication.By exploratory using three focus groups it became clear that the children, and the link to them was the absolute most important thing for the parents. It became clear that this link to a great extent today exists through the mobile phone.In a following study a Mobile Instant Messenger called My Friends was introduced. It was used by two families during two weeks to see how it would change the communication within the family. The focus was to see how problems with availability were handled, it turned out that:My friends had a more obvious way of indicating availability than the Cell Phone had.