Syftet med denna litteraturstudie var att beskriva hur sjuksköterskors upplever hälsorådgivning vid ohälsosam livsstil samt om de upplever sig ha tillräcklig kunskap i hur man utför hälsorådgivning. Vetenskapliga artiklar söktes med hjälp av relevanta sökord i tre sökmotorer. Tio artiklar stämde mot syftet. Huvudresultat visade på återkommande faktorer där, sjuksköterskans roll, tidsbrist, följsamhet och kunskap, upplevdes viktiga av sjuksköterskor i deras hälsorådgivning. Majoriteten av sjuksköterskorna upplevde att tidsbrist var en stor bidragande orsak till att individbaserad hälsorådgivning fick lägre prioritet än övrigt omvårdnadsarbete, trots att de visste att detta behövdes.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

This thesis explore women?s needs when reentering society after having served a sentence at the female prison Färingsö, outside Stockholm and whether those needs are being met in the reentry strategies that are being provided. Parallel to this the thesis also examines if there, based on nonconformity and gender theories, is a socially constructed representation of women maintained in the rehabilitation work.The method of this thesis applied semi-structured interviews and used snowball sampling to expand the network of informants to obtain the data necessary. Totally five interviews were carried out. Previous research has shown that women in prison have much more complex problems than men and that there is a need for reentry strategies that take gender in account.The results showed that in terms of being able to reenter back in society, women needed help to structure a previously chaotic life.

The sexuality of hivinfected people is quite controversial but nevertheless important when speaking of hivprevention. The aim of this work was to survey and analyze support and counseling practices around sexual issues given to hivpositive people by their treating medical doctors. We wanted to bring the question of hivinfected peoples sexuality and sexual behavior sometimes unprotected and the Swedish legislation and hivprevention efforts under discussion. Based on the results of a questionnaire answered by the doctors, previous research and different social constructionistic and interactionistic theories about the nature of sexuality we made our analysis. We found that the Swedish legislation offers a positive basis for successful hivprevention, but that there are some important obstacles to be overcome in order to really succeed and further reduce the number of new hivinfected people in Sweden.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Syftet med denna studie var att undersöka hur djur, med fokus på hundar, används som hjälpmedel i behandlingsarbete samt vilka effekter användningen av hundar anses ha. Vi fördjupade oss i de metoder som finns med djur som hjälpmedel samt studerade ett exempel på ett behandlingshem där hundar används i vård- och terapisyfte. Genom en litteraturstudie och en kvalitativ intervjuundersökning har vi fått svar på följande frågeställningar: Hur kan hundar användas som hjälpmedel i behandlingsarbete och vilka arbetsmetoder finns? Vilka fysiska och psykiska effekter kan användningen av hundar som ett hjälpmedel i vård- och terapisyfte ha? Vad gör en hund till en bra vård- och terapihund? Hur används hundar på en missbruksinstitution för äldre män? Resultatet pekar på att hundar kan användas i vård- och terapisyfte genom användning av de metoder som finns, det vill säga Animal-Assisted Activity, Animal-Assisted Therapy samt Animal-Assisted Therapy in Counseling. Vad som gör en hund till en bra vård- och terapihund är att den tränas på adekvat sätt, har ett bra temperament samt har en hundförare som ser till klientens och hundens bästa.