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.

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 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.

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.

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.

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.

Detta examensarbete är utfört på Helsingborgs Dagblad AB i Helsingborg. Examensarbetet omfattar en analys ur kvalitetssynpunkt av HD:s material-, energi- och transportflöden, dess påverkan på miljön, kopplingen mellan HD:s tre kärnvärden och vikten av ett strukturerat miljöarbete samt ett antal förslag på fortsatt arbete. HD:s materialflöden består främst av material för tryckningen men även en hel del elektroniska apparater. Ett stort antal datorer och annan kontors-utrustning står på dygnet runt, året runt vilket orsakar onödigt stor energiförbrukning. HD:s verksamhet är beroende av transporter, både av material och personer.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.

Under de senaste 300 åren har jordbrukslandskapet i Sverige genomgått stora förändringar. I början av 1900-talet introducerades konstgödslet och efter andra världskriget ökade gödslingen dramatiskt i syfte att maximera produktionen. Detta har lett till att överskottet av kväve har spolats ut i vattendragen. I detta arbete har stor vikt lagts vid att skapa en egen kvävemodell i syfte att simulera kväveläckaget från jordbruksmarken i Tolångaåns dräneringsområde..

The matter of CSR and sustainable products has gained an increased amount of interest in recent years as "green products" are becoming a trend with more "eco"-alternatives in the assortment of many retailers. However, among the increasing number of socially oriented customers, it seems that although they claim an increased demand for these kind of products, its easier to "talk the talk" that to actually "walk the walk". This is due to a discrepancy between attitude and behavior, called the attitude-behavior gap. The purpose of this paper is to examine how to overcome this gap by using three different studies to get a nuanced and reality-based view of the problem. The focus within these different studies is on the potential effects inside the store and how information provided has an effect on perceived credibility and purchase intention.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

This thesis is about the effect of political efficacy on societal participation among youths aged 15 to 29. It takes a starting point in the gloomy view of the decline of political participation among citizens in the western world, especially pointing out youths as a threat to democracy. This is a broad subject to take on so my aim becomes a bit more specific. The aim of the thesis is therefore to investigate if belief in ones own capacity and in the responsiveness of the political system affects the actual participation among youths in Europe, independent of a set of alternative predictors. Moreover the thesis is divided into two sub-investigations, one qualitative and one quantitative.