The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

The purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

The purpose of this literature review is to gain knowledge of how a nurse can relieve a patient´s suffering and promote a patient´s health on his/her own without pharmacologic aid. The method is a literature review based on 10 scientific articles. The study is influenced by Antonovskys view of health. The result showed four clear themes: (1) reduced anxiety / worry and physiological effects, (2) well-being and quality of life, (3) steps towards self-care and (4) relations. Relaxation and massage proved to have calming and pain-relieving effects.

Efter fyra månader som ljudpraktikant på det svenska spelföretaget Starbreeze i Uppsala, var det dags att ta steget vidare i ytterligare fyra månader. Från ljuddesign till scriptning, idéer och tankar, samt en inblick i hur scriptning fungerar. Detta arbete handlar om framtagandet av en ljuddesign-prototyp åt ett externt företags framtida spelprojekt. En utveckling som från början var tänkt att öka kunskaperna om scriptning, och att skapa ett sammanhängande spelscenario, men som sedan utvecklades till att leda mycket längre. Förklaring: Ljuddesign = Ljudläggning av någon form, i detta fall spel. Scriptning = Enklare programmering, kan vara saker som händer eller saker man kan göra i spelet Nyckelord: Soundvolume 2.0, Starbreeze, ljuddesign, spel, sounddesign, 3D.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.

This thesis has been focused around the Diels Alder reaction with the goal to design an enzyme catalyzed reaction pathway. To achieve this goal computer aided enzyme design was utilized. Common traditional methods of computational chemistry (B3LYP, MP2) do not do well when calculating reaction barriers or even reaction energies for the Diels Alder reaction. New calcu- lation methods were developed and tested. This was the focus of the first part of the thesis, by choosing a small system, extensive and heavy calculations could be done with CBS-QB3.

In order to reduce the number of casualties and injured from accidents the rescue service must become more efficient and flexible. It is noted that far more people is injured and killed in traffic accidents than from fires. During the daytime the number of accidents in about three times higher than during the night, even so today the number of fire fighters on duty is the same day and night.Two computer models for simulation of different locations of the rescue services are used to determine the best options for placement of the rescue services. A cost-benefit analysis is also used to determine if today's fire stations are efficient for the society from an economical point of view.The results of the different models are that the fire station in Lund is misplaced. The number of ladders in Malmö can be reduced.

The integration policy in Sweden shall encourage individuals to support themselves and take part in society. It shall alsocontribute to equal rights and opportunities for women as well as for men. In Borlänge this has resulted in a program ofintroduction for new arrivals from other countries. However, at the unit responsible for economic support, they havediscovered that women with immigrant background more often than men seem to have trouble starting or became to anending of the program, which then especially leads women to a long-term dependence for economic support. The purpose of this study has therefore been to investigate what factors affect immigrant women?s participation in theintroduction, and what significance this participation has for their possibilities to become economically self-supporting,and integrated into Swedish society.

The purpose of this thesis is to investigate how childrens librarians at public libraries motivate their selection and their purchases of fiction for children and youth. The aim is also to find out what is felt like a problem at the selection process and what is not. Six childrens librarians have been interviewed in this qualitative study. On a basis of a theory of literature pedagogic perspectives the librarians were asked how they look upon purchase of fairy-tales, classics, pulpliterature and literature that contributes to the debate about man and society. They were also asked about their opinions of Bibliotekstjänst, of criticism of childrens books and how they reason about their purchases in general.

Uppsatsen behandlar beskattning av hybridinstrument som är sammansättningar av mer än en typ av finansiellt instrument. Beskattning av hybridinstrument gör det särskilt svårt att särskilja ränta från kapitalvinst..

This master?s thesis has the intent of showing that the tattoo can be regarded as an individuals document according to prevailing notions in archival science. Suzanne Briets definition of the concept of document is used in this thesis as a widening definition, a document does not have to presented in a defined form, it is only required to represent an object or intellectual phenomenon and to be informative.Tattoos are presented in this thesis as informative with regard to the status and position of russian/soviet convicts and as such presenting an individuals identity within a specific context. As documents they also provide the individual with the essential evidence of his or her endeavours in a criminal environment. Also, they have the ability to function as an individuals memories of relationships, hardships and comradeships.

AbstractAre we always aware of our actions and the affect they have on our environment? With this study we are exploring a phenomenon, called Jantelagen, which have affected the Swedish society for a long time. It is a phenomenon that where brought to life officially in the 1930?s by an author called Aksel Sandemose. We want to know if Jantelagen still exist in the society or if it has faded to the degree that it is no longer in use.