The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The aim of this paper was to examine the specific experience of being bicultural, what ackulturation strategy the person utilized and what influenced the use of this strategy. The findings were analyzed with the help of Pierre Bourdieu?s concepts of habitus and cultural capital. The empirical data was collected through qualitative interviews with four women of Chilean background, who either were born in or had been living in Sweden since childhood. The results of the interviews showed that all the respondents predominantly utilized the integration strategy, meaning that they participated in and felt a connection to both the Swedish and Chilean culture.

The purpose of this study is to explore professionals? view on why men purchase sexual services with a focus on heterosexual prostitution where the man is the buyer and the woman is the seller. To achieve the studys? purposes and to be able to examine professionals? views a qualitative approach is taken with semi-structured interviews. Six professionals who work or have been working in the organisation KAST (Buyers of sexual services, own translation), who are situated in Malmö, Gothenburg and Stockholm, have been interviewed.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

The purpose of this study is to examine how two different primary schools with the same school management district work with daily physical activity. We have chosen to conduct our investigation based on interviews. Through the interviews, we can highlight the teacher´s and principal´s interpretations of the concept regarding physical activity and find out the school´s arguments and working methods for pupil´s physical activity. These two schools work with physical activity in two different ways and the study describes the teacher´s and principal's choice of approach. Since our training is directed towards the younger ages, school years 1-3, we chose to interview teachers who work in these classes.

En infektion i bröstbenet efter hjärtkirurgi är en av de allvarligaste komplikationerna att drabbas av. Utgången kan vara dödlig men framförallt åstadkommer komplikationen ett ökat lidande för patienten. En behandlingsmetod i dag är att applicera ett tättslutande förband och aktivera ett negativt tryck för att på så vis åstadkomma ett undertryck i sårhålan. En metod som förändrat situationen för patienten. Syftet med studien var att undersöka hur omvårdnadsbehovet ser ut, hur metoden negative pressure wound therapy (NPWT) påverkar omvårdnaden av patienter med infektion i bröstbenet samt att belysa patientens upplevelse av situationen.

Introduction: The complexity of the neonates? way of expressing pain is a difficulttask for the pediatric nurse. The Swedish national guidelines for prevention and treatmentof pain in the newborn infant is suggesting that departments regularly use structuredmethods, such as pain assessment instrument, for the assessment of pain in the neonatalperiod. Previous research shows that pain assessment instruments are only used in abouthalf of all pain assessments in Sweden. Neonate's cannot verbally communicate their pain,and are therefore dependent on the pediatric nurse to acknowledge the pain.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

I have chosen to work with drag hose system and try to find an alternative to spread manure with a usually tank system, see if you can make a profit and what advantage and disadvantage the system has. The purpose whith the project has been to try to make a system that can spread manure at better occasions than farmers do today and above everything make a financial addition. Today it is just a heavy work and takes a lot of time. I have counted on investment costs and carefully examined what equipment you need. I have not the technical details in my project, I have just tried to understand how it is to spread manure with drag hose system today. What is drag hose system? You put a hose in your manuretank, connect it to a pump that is driven by a traktor or stationary engine. You place a hose that reach the field were you are going to spread.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

Introduction: In Sweden the definition of ambulance nursing is the examination and treatment of sick or injured people done by ambulance nurses during transport.  This means not only focus on the illness or injury but also the human being treated. The paramedic service must be based on the presumption that the medical needs of the patients are guaranteed, and that the expectations and demands of the public are satisfied. Competence and availability are basic terms for a well-functional paramedic service. There is a lot of pressure put on the people working with pre-hospital nursing. One mistake can lead to serious consequences for the patient.

The Swedish sports retail industry has experienced extensive growth during the last decade, and this has attracted new entrants to the market, both start-ups and international followers. This has inevitably put more pressure on incumbents, which are now confronted with major challenges as how to retain their customers and market shares. Customer loyalty has been proved to be an important factor for customer retention and proposed to constitute inertia of switching behavior. In light of this problematization, the purpose of this study is to describe the underlying factors of loyalty and whether purchase habits could further explain customer loyalty. The aim is also to understand the strategic implications of the factors involved.