I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

My aim was to get a deeper insight about the parish clerk and how this profession has changed over time in Sweden from the Middle Ages up to the eighteenth century. Who was the parish clerk? Is it possible to find out in what way his duties changed over time? The information mainly derives from written historical sources, such aslaws. It seems like the parish clerk in the countryside often was a layman whom had to be approved by the parish, the parish priest or the bishop. His position in the early Middle Ages seems to have taken the form of assistant to the priest, participating in the liturgy.

Denna uppsats handlar om dagstidningars syn på lärarkårens kompetens och professionalitet. Hur speglas detta i några olika tidningar och vad skulle kunna tänkas vara orsaken till den ofta ganska negativa bilden av lärarnas kompetens. Uppsatsen är en jämförelse mellan 1996 och 2004 för att också försöka se om synen har förändrats över tid. En orsak till den negativa synen på lärarnas kompetens skulle kunna förklaras med att lärarna saknar en egen profession. Det innebär att lärarkåren är öppen för kritik och synpunkter från allmänheten som ibland anser sig veta bättre vad som bör gälla i skolan än lärarna själva.

This report is a result of a bachelor thesis at the school of Architecture and the Built environment (corresponding to 15 HP) and is written during spring 2012 at the Royal Institute of Technology (KTH) in Stockholm. The Bachelor's essay is based on the design and dimensioning of a house which is located at a predetermined site in Malmo, Sweden.The idea is to construct a house that is appropriate to use for an average Swedish family of four family members. The house is designed in a modern way with respect to ease of access and disabled facilities. The installation that have been considered are heating, ventilation, sanitation and electricity. Construction calculations and material selection are also discussed.Furthermore, a study about photovoltaic cells has been done.

The Sister Kenny Research Center is part of the Sister Kenny Rehabilitation Institute locatedat the Abbott Northwestern hospital in Minneapolis, USA. The Sister Kenny RehabilitationInstitute provides rehabilitative services, treating more than 70,000 patients a year.The Sister Kenny Research Center strives to optimize the service to patients by nurturingnew innovations in rehabilitation care and treatment. Research projects are conducted ininterdisciplinary so-called Clinical Innovation Teams. As the Sister Kenny Research Center isrecently started, it did not prior to this thesis project have a design process or structured way ofworking in design projects.The outcome of this thesis project is a comprehensive innovation strategy package with a set oftools to enhance the innovativeness at the Sister Kenny Research Center. The strategy packageconsists of three interlinked parts:?A design process adapted to the work environment at the Sister Kenny Research Centerensuring projects are conducted in a structured and innovative manner.?An Innovation Handbook describing the design process to the Clinical Innovation Teamsand providing step-by-step guidance to designing.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Background: Long-term stress can lead to reduced health among nurses which can result in impaired quality of care. Stress in nurses' work needs to be studied in order to prevent stress and impaired quality of care. Aim: The aim of this study was to describe nurses' experience of occupational stress and factors that contribute to occupational stress. Method: The method used was a literature review. Results: The analysis resulted in five themes which describe nurses' experiences of occupational stress and factors that contribute to occupational stress.

Audionomprogrammet.

This essay is about the staff in integrated homes very complex profession and this is illustrated through twelve interviews in five integrated homes for disabled people. The profession changed when the institution closed and especially when the Law of Support and Service (LSS) was introduced in 1994.The purpose of this survey is to study how staff works with LSS intentions in integrated homes for disabled people and to increase the awareness about the structure of power and how this affects the daily life for those who live there.The main objective in this survey is to find out which the differences that lie between LSS intentions and the work that take place in integrated homes for disabled people. This survey tries to illustrate when and why these differences occur. This survey has a multidisciplinary perspective, where three models of disability and theories from Foucault, Sibley and Wendell have been included. The result shows that the staffs work is difficult, full of responsibility and has many facets.

Hedström Tom, Care planning teams. Advantages and disadvantages. Examination work C-level, 15 hp, Malmö Högskola, Health and society, Social works program, autumn semester 2009. The purpose of my work was to find out what the advantages and disadvantages might be with a care planning team from a support administrators point of view. The data collection for this work was done by semi-structured qualitative interviews with five people, all working as support administrators within the social services in the same region and town in Sweden. In my choice of interviewees i have tried to get such a diverse mix as possible when it comes to the interviewees experience in the profession and experience with care plannings.

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

A multi professional team use different professional skills to a specific target. The people in the team complement each other to achieve the best performance possible. Professional identity is a mix between the professional and personal identity. Social identities, like professional identity, is a product of social categorization and social comparison. The purpose of this study was to examine how increased cooperation in cross-disciplinary teams has affected the professional identity of home care staff.

This degree project has been carried out by Oscar Adolfsson and Marcus Blomqvist, during the spring of 2010, both studying to become Bachelor of Science in Innovation and Design Engineering, at Karlstad University. The degree project includes 22,5 credits.The work is done on behalf of Etac Supply Center AB in Anderstorp. Etac is a company developing and manufacturing home health care products, with operation in Sweden, Norway, Denmark, England and Germany, and with sales worldwide. Bo Lindqvist, R & D manager has been the contact person at Etac.During the project the students has had a workplace at Semcon Caran AB in Karlstad. Semcon has also been helpful as a sounding board.The objective of the work has been developing a new, wall mounted shower chair, assigned for persons with difficulty to stand up while showering.Etacs requirement of the shower chair is that it should be able to support a user with a weight of 100 kg, the chair shouldn?t have any outrigger, optional should be armrests and backrest.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.