In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

Is it possible to convey spirituality through art and material culture? Is it possible to renew art within the traditional church so that it appeals and is understandable for the modern man? These are the fundamental questions of my master´s work, which has it´s starting point in a public commission for an artistic contribution to the new Pentecostal church in Kalmar. The work also addresses the question whether there is a need for symbolism, art and sacred objects also within the Pentecostal movement, a traditionally strong image hosting environment. If so, how is it possible to bring this in to the church without completely breaking with the tradition and ideology of the movement? I want to communicate the Christian message in a renewed way, and in this particular project also highlight the importance of using images also within the Pentecostal movement.

This thesis investigates techniques for stealth hydroacoustic communication using spread spectrum. The Swedish naval defense organisations have a vision that all their units should be able to communicate with each other, even between underwater vehicles. But the properties of water makes it a complex channel to use for wireless communications. Radiomagnetic waves have very limited range in water, therefore acoustic waves are used. In this report the basics of wireless communication systems are described including source coding, channel coding, modulation techniques as well as different techniques for spread spectrum.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

AbstractThe purpose of this essay is to study in what way teachers in preschool work with pupils enabling them to gain influence and involvement in their learning.Influence means being able to make your voice heard which is an important component of a democratic society. Involvement is about being part of a community in which everyone is welcomed regardless of beliefs and opinions. Several of today's researchers believe that learning occurs in interaction between people. Teachers providing meaningful assignments to pupils, they become more motivated to learn.The study is based on observations of how teachers work with influence and involvement in controlled sessions, and interpretations of them. My results show that children become involved in their learning when they are confronted with a variety of pedagogical approaches to learning.

Introduction: Dolomite AB was in need of a dummy arm for crutch testing, to complement their existing test capabilities. Background: A large number of people need crutches on a daily basis. For them it is essential that their crutches do not fail. ISO (the International Organization for Standardization) conducts ongoing work to guarantee the durability and function of e.g. crutches.

Many archaeologists have been intrigued by how often symbolic houses of varying forms are used on the burialgrounds of the Scandinavian Bronze Age. Some scholars even claim that to deal with the dead did not mean to set them apart from the world of the living during this period. Since several examples show that there seem to be an active connection between the ship-setting and different types of symbolic houses, this study seek to demonstrate and interpret how the ideology behind these symbols vary between three regionally different Swedish areas: Halland, Småland and Gotland. The purpose is to show that the way chosen to shape the symbols materially not only had fundamental impact on the organization of the burialground itself, but also on how the surrounding world came to comprenhend and use them. This study suggests that even though the special shapes of the graves and the gravefield itself can carry meaning, the materialization of the monuments can be interpreted as incorporated in a practice of remembrance in where the individual shaping of the grave most probably formed part of a greater story..

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

The purpose of this study was to examine how the authorities in Sweden collaborate when it comes to discourage trafficking for sexual purposes. More specifically the aim was to find which directives and problems the work of the individual authorities constitute in and how does it affect collaboration with other authorities. The study was based on interviews with six respondents, which have experience working within this field. Three themes were identified: what is collaboration, different perspectives, regulatory frameworks and different fundamental values within the organisations. The study concluded that collaboration is affected by several factors such as the absence of knowledge about trafficking for sexual purposes and the laws which regulate confidentiality, difficulties in defining collaboration as a concept and the authorities different ideas about what have to be done in the context of discouraging trafficking for sexual purposes.

Syfte: Undersöka den kriterierelaterade validiteten, mellanbedömarreliabiliteten och användarvänligheten för MEONF, ett screeninginstrument för bedömning av risk för undernäring. Metoder: Hundra patienter inkluderades och nutritionsstatus bedömdes med Mini Nutritional Assessment (MNA) som här anses vara golden standard samt screenades med Malnutrition Universal Screening Tool (MUST) och Minimal Eating Observation and Nutrition Form (MEONF). Resultat: Sjuksköterskorna ansåg MEONFs instruktioner och frågor lätta att förstå, svara på (100 %) samt att frågorna var angelägna (98 %). Instrumentet hade acceptabel sensitivitet (0.83) och specificitet (0.78) jämfört med MNA. Sensitiviteten var högre än den som fanns mellan MUST och MNA (0.57).