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.

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

Denna studie behandlar Turkiets turistdestination Alanya utifrån ett hållbarhetsperspektiv. Vidare om all-inclusivehotellens påverkan på destinationen. Syftet med studien är att undersöka de sociala, ekonomiska och miljömässiga faktorerna. För att analysera detta använder vi oss av teorier som berör hållbar utveckling och hållbar turism samt positiva och negativa aspekter av all-inclusivekonceptet. Metoden för undersökningen är kvalitativ där en fält- och intervjustudie genomförs i Alanya.

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.

I uppsatsen studerar jag hur Institutet för arbetsmarknadspolitisk utvärdering (IFAU) har följt upp och utvärderat det svenska friårsförsöket. Jag undersöker om deras tillvägagångssätt stämmer överens med hur man teoretiskt bör följa upp och utvärdera arbetsmarknadspolitiska program. Hemström med fleras (2002) ?Att följa upp och utvärdera arbetsmarknadspolitiska program? ligger som huvudsaklig teoretisk grund för studien. IFAU:s uppföljningar av friårsförsöket stämmer till stora delar överens med vad man bör ha med i enkla uppföljningar av program och de har även studerat hur implementeringsprocessen av friårsförsöket har gått till.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

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.

Introduction: Approximately one in eight women suffer from postpartum depression, which can affect them for a period of weeks or even years. Postpartum depression does not only affect the mother, it also has a negative influence on the rest of the family. Postpartum depression can also lead to negative consequences for the development of the infant. It is an illness that is still considered a taboo, a fact that makes it hard to identify among women who are affected. Aim: The aim of the study was to examine cases where there is a connection between social economic status (SES) and the presence of postpartum depression.

Every year an avorage of 40 000 Swedes fall ill with different forms of cancer. Chemotheraphy has an effect on the tumour cells as well as the healthy cells in the body, this causes many side effects which can be very problematic for the patient. The study was carried out in order to indicate the care measures that are taken to deal with the side effects i. e stomatit, loss of hair and sickness/vomiting, that are connected with chemotheraphy so that the outpatients will experience a quality of life. The method used was a qualitative interview with six nurses from the South if Sweden, all of whom are working with chemotheraphy patients.

This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.

Aim: The aim is to create a review that examines different forms of massage therapy and their effects on hypertension.Method: Literature review of 10 scientific articles on the subject of massage and its effects on blood pressure. The literature searches were made with PubMed and Cinahl using the keywords "massage therapy", "effects" and "blood pressure".Results: The articles showed that massage had a positive effect in lowering blood pressure. This could be explained by greater extent of relaxation in the participants investigated and an increased activity of parasympaticus and reduced secretion of stress hormones. The articles do not agree on what form of massage therapy is most effective in lowering blood pressure and it is uncertain for how long the effect can remain.Conclusion: Massage is usually seen as a treatment without scientific basis. There is evidence that suggests that massage therapy is an effective treatment for lowering blood pressure.

Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.

I vår uppsats ?Lyckas svenska hedgefonder kombinera strategisk och taktisk tillgångsallokering? undersöker vi om svenska hedgefondförvaltare använder sig av en kombination av alfa- och betastrategier för att på så sätt generera en högre avkastning än den som fås genom att endast tillämpa strategisk tillgångsallokering. Detta gör vi genom att titta på de lineära sambanden mellan hedgefondernas avkastning och marknadens. Våra resultat pekar på att denna distinktion inte görs bland de svenska förvaltarna. Vårt resultat kan dock vara en produkt av svårigheten att finna ett komplett datamaterial över en längre tidsperiod.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.