Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Hjärtinfarkt är ett stort folkhälsoproblem i Sverige. Mellan åren 1987-2004 har cirka 56 000 människor insjuknat i hjärtinfarkt. I många studier har män varit i fokus. Det betyder att resultaten inte representerar kvinnor. Kvinnor kan ha andra symtom än män och på grund av det blir kvinnor ofta fel diagnostiserade, och får senare behandling än män.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

SMTP, the current protocol for sending electronic mail (e-mail) over the Internet, has for many years suffered from several problems and limitations. When it was designed, well over twenty years ago, the requirements for e-mail were very different from those of today. A message was a text message in English, and both user and machine were explicitly named in the address. The protocol was not designed to transfer other types of messages, and no mechanism was included to verify the identity of the sender.In order to solve these shortcomings, a new e-mail protocol needs to be defined. This report specifies a basis for what such a protocol may look like.

Our essay is about alcohol information given to youths in Helsingborg. It is a research to find out how the message is communicated and how it is presented. The purpose of our study is to find out, why inform about alcohol and if it is taken in a preventive aim. To investigate weather there is any talermade information in the community for youths between 12-18 years old. We also want to know if the given information is destined for a special group/groups or is it for young people in general? Our intention is to find out the meaning of prevently information about alcohol and if it is possible to reach a change in attitudes and behaviour.We use a qualitative method and have interviewed twelve persons with different occupations within medical service, local authorities, public and private schools and voluntary organizations..

?Medicines are available in different forms and often have different types of compound components. More and more drugs are found on the market. This means that professionals who handle different medicines must have access to more and more information.The information available includes information about side effects, active substances, interactions and pill identification. You may want to access different information, depending on your profession.

The purpose of this essay is to examine how high school students (age 13 to 19) search for information on the web and in databases. Furthermore, it aims to look into how critical of sources they are. The questions asked was: how the students search for information in digital media? Which kind of sources do the students use? How they evaluate the information they find? Do they get any education in information retrieval and source evaluation? To answer these questions students were interviewed in groups about their information retrieval behavior. Furthermore two school librarians were interviewed about their experience of the students? information retrieval.During the interviews it was clear that the students had received quite sparse instructions on the subjects of information retrieval and criticism of the sources.

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

ABSTRACT Background: The ward round is a collaboration between nurse, doctor and patient. A good collaboration and communication is essential to their interrelation. Aim: The aim of this study was to investigate patients' comprehension in regard to integrity, information and participation during round. We also looked at differences about comprehension between men and women.  Methods: A questionnaire was answered by 34 patients in three wards at the University hospital in Uppsala. Results: The patients believed they could talk openly ?quite well? but they experienced it ?sometimes? disturbing to talk openly if other patients were in the room.

Syftet med studien var att beskriva olika preoperativa informationssätt och hur de påverkar föräldrarnas oro i samband med att deras barn genomgår en operation i generell anestesi. Metoden har utgjorts av en litteraturstudie där datamaterialet har bestått av 15 studier, beskrivande preoperativa informationssätt. Fyra huvudgrupper av informationssätt bildades: skriftlig, visuell, verbal och preoperativa förberedelseprogram. Därefter bildades underkategorier med faktorer som påverkar informationens förutsättningar: operationer, föräldra- och/eller barnanpassad information, barnets ålder, tidpunkt för information, övrig information. Studierna visar att preoperativ information kan minska föräldrarnas oro.

The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

This Master thesis is about elderly visually impaired and their use of libraries. It poses the question how visually impaired elderly looks upon their local library. Their thoughts and opinions are mainly from two sides. One is what they think about the service that they get. The other is what they think about the information concerning this service.

This Master thesis aims to illuminate nine librarians relation to professional information. This is accomplished by focusing on five questions: How do they communicate and acquire professional information, and how do they evaluate its relevance? What are their experiences of continuing professional education? What are their opinions on the academicalisation of the education? Is it possible to perceive something of the librarians professional project in the informants statements? What is their relation to the academic subject of library and information science and the research on the area? The analysis is based upon the interviews with nine librarians and carried out with profession theory in order to study the role of theoretic knowledge in our participants professionalisation processes. We also use different context oriented theories to study the contextual dimension of information need and seeking. The conclusions of this Master thesis reveal that the communication between the theory of library and information science and the practice need to be improved if we want to see more of an evidence-based librarianship.