SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

Money by definition is always a subjective human creation. Because of this it is unavoidablethat the physical and mental structure of a specific money system will have an effect on thesociety where it is circulating. With this fact as a starting point, the thesis is analysing whetherthe Swedish national currency, the crown, is consistent with a sustainable development. Theaim of the analysis is to: (a) identify the major shortcomings of the infrastructure of the crownin relation to its ability to support a sustainable development, (b) evaluate what possiblesolutions there are at hand to adjust for the shortcomings. The method used is purely based ontheoretical analysis, with emphasis on abstraction and causal simplicity.In a modern society, money is not only circulating as coins and bills, but also as digital assetstransferred directly between bank accounts.

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The aim of the study was to study how a today journal system is applied in homecare. The aim was also to examine if a portable journal system could make any effectiveness on the nurse's work and secure the quality of care. The study is a part of a project called Grensebroen which connects public health care, economic industry and university to a network beyond the borders. The primary goal of this cooperation was to develop technological means of assistance which could simplify nursing on daily basis. An empirical study on homecare was made in a district were long distance travels were common for the nurses in duty.

In this modern period, societal and religious groups are strongly divided regarding the acceptability of abortion. Despite so many attempts by various groups to find a middle ground, the debate on abortion still remains largely polarized, at its most dramatic point with the extreme conservatives claiming abortion to be the moral equivalent of murder and the extreme liberals see it as devoid of moral import. And this polarization is due to the legal battle that continues to shadow moral discussions. An acceptance of an ethical nuance will here play as a concession on the deeply contested question of whether abortion should be a legally protected option for a woman, and to an extent blame for the continued crudeness which can be laid at the doorstep of a moral theory itself. Apparently, the ethical literature on abortion has focused almost exclusively on the tiniest moral assessment on whether and when abortion is morally permissible.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Kunskapsbedömningar i träningsskola ska utgå från en läroplan utformad specifikt för elever i träningsskola. Den ska utgå från elevens förutsättningar. Syftet med denna studie är att låta lärare i träningsskola beskriva hur de utför kunskapsbedömningar. I studien beskriver lärare sitt arbete med kunskapsbedömningar i träningsskola. Studien beskriver också vad lärare använder för verktyg och vilken betydelse de anser att kunskapsbedömningar i träningskola har.Studien bygger på kvalitativa intervjuer med sex lärare som arbetar i träningsskola.

Bakgrund: Den vanligaste faktorn till att människor söker vård idag är på grund av smärta. Sjuksköterskan har en viktig roll genom att kunna tillämpa de omvårdnadsåtgärder som krävs vid ett smärttillstånd på ett korrekt sätt. Syfte: Litteraturstudiens syfte var att beskriva sjuksköterskans tillämpning av omvårdnadsåtgärder vid smärta hos vuxna individer. Metod: En litteraturstudie genomfördes där kvalitativa och kvantitativa artiklar granskades. Analys gjordes av sjutton artiklar.

The aim of my thesis was to do a Life Cycle Assessment (LCA) of an average thread tap that is manufactured by Dormer Tools AB, and to create a practical model that the company can use in order to study other thread taps from an environmental perspective.The method of LCA is used to investigate the environmental effects of a product during its life cycle. This is a gate-to-grave analysis with focus on steel and thread tap manufacturing, coating procedure, use, waste management and transports. Three common coating types were compared separately. Steel manufacturing answers for the highest energy and raw material consumption under the life cycle of the thread tap. Its emissions contribute to global warming, acidification and eutrophication above others.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

Ombildning från hyresrätt till bostadsrätt är ett fenomen som blivit allt vanligare under de senaste tio åren. Genom att genomföra en ombildning får innehavarna av lägenheten, oftast de forna hyresgästerna, tillgång till en värdefull bostadsrätt, vilken till skillnad från en hyresrätt, kan säljas och köpas öppet på marknaden. Eftersom ombildning har blivit så vanligt i Sverige uppkommer ett intresse, för samtliga inblandade parter, att veta hur de åtgärder, som förekommer vid en ombildning, skall företas. Förr eller senare kommer Sverige att ställas inför en räntehöjning, vilken kommer att få stor ekonomisk betydelse. En räntehöjning kommer nämligen att på sikt ge negativa konsekvenser för många hushåll, eftersom de svenska hushållen lånar pengar i mycket stor utsträckning till sitt boende.

SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.