Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

The general objective of this qualitative study is to analyse and describe what people with psychiatric disabilities write on their blogs about their encounters with social workers. The questions the study is aiming to answer are: How do people with psychiatric disabilities describe their encounters with social workers? Do the informants describe instances of paternalism and advocacy? How do the informants describe their sense of meaningfulness, comprehensibility and manageability? The study is based on a theoretical framework in which empowerment and sense of coherence (SOC) are the key elements, along with the concepts of paternalism and advocacy as well as meaningfulness, comprehensibility and manageability. The research data was collected from blogs on to the blog forum Psykiatrin.blogg.se ? psykiatrins Robin Hood (meaning ?the Robin Hood of psychiatry?).

The aim of this paper is to compare subject headings by the authors of the work and those administrated by professional indexers. The empirical setting for the study lies within the sociological discipline. The questions asked are:? What overall similarities and differences between subject headings administrated by authors versus indexers can we find?? What qualitative advantages and disadvantages can we establish between subject headings generated by natural language versus controlled vocabularies?Subject headings in the Swedish national library catalogue Libris and in five Swedish universities platforms for academic publishing are studied and compared. Today it is praxis at Swedish universities that administration of subject headings is done by authors and not by professional indexers.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..

This essay is investigating what type of sources we trust, depending on how the information in these sources is created and provided. To exemplify, the sources Wikipedia and Nationalencyklopedin (the Swedish National Encyclopedia) were used, each one representing different approaches. The first is a representation of the collective intelligence, where anyone can contribute with their knowledge to the public ? freedom under responsibility. The latter represents peer-reviewed knowledge, desirable enough to have people paying for it? true and unaffected.Based on theories of source criticism, collective intelligence, expertise and the different generations of digital natives and digital immigrants, two focus groups were conducted and analysed.

Childhood as a social category is under strucural redefinition. In this thesis the child and childhood are understood as socially constructed phenomenons. Focus is laid upon the construction of the concept ?in the best interest of the child? wich in The UN Convention on the Rights of the Child is defined as beeing the foremost important view to take into account when decisions wich affect children are made. As the thesis shows, a concrete and universall view of the best interest of the child is lacking in practice and would in many cases be unfortunate.

ABSTRACT Background: Health and ill-health are multifaceted concepts. Previous research has shown that physical activity and the level of cardio respiratory are important parts of leading a healthy lifestyle. Possibly, it?s so important that the Occupational Health Service should focus even more on this.Aim: The aim was to investigate if there was a relationship between the level of cardio respiratory fitness and self-rated health, and between the level of cardio respiratory fitness and physical and mental ill-health.Method: The study was conducted using a quantitative method in the form of a cross sectional study. Data was collected from an Occupational Health Service, containing answers to a questionnaire on work environment and health and test values ??from completed cycle fitness tests.

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

Vi har gjort vårt kandidatarbete på en webbyrå i Stockholm som heter Boman Communication. Där har vi gjort en databasdriven webbplats i flash och asp. Webbplatsen är ett komplement till en kurs som heter EBM. Kursen EBM hålls av myndigheten SBU som i sin tur är en kund till Boman. Målgruppen för EBM och därmed också webbplatsens målgrupp är bland annat professorer och läkare inom medicin och vård.

The aim of this review is to evaluate the best way to transport the horse. When it comes to transporting horses there are a number of different types of trailers and trucks that you can choose from today. The most common type of trailer is designed for two horses and the horses are transported facing the direction of travel. Studies has been performed to determine if that is the most advantageous direction for the horse to travel in, in terms of balance and levels of stress. Stress is a widely discussed subject and the definition is not fully developed.

Purpose: The main purpose of the thesis is to examine the profitability of Momentum Strategies on the Nordic stock markets. This will provide insight and contribute to the debate on efficient markets. Finding profitable Momentum Strategies will provide strong evidence of inefficiency in the market. A secondary purpose is to examine factors which might cause or impact the profitability of the Momentum Strategy. We will look closely at the relationship between the profitability and factors such as risk (CAPM-beta), market capitalization, trading volume and seasonality.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.