Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Rekryteringsprocessens utformning och utövande är helt avgörande för att verksamheten ska kunna fortsätta att utvecklas samt nå uppsatta mål och visioner. Hur arbetsgivare rekryterar på ett professionellt och tillförlitligt sätt kräver kompetens. Organisationer idag har i regel en egen personalavdelning som inriktar sig på att rekrytera nya medarbetare. Många organisationer som anställer personer i betydande positioner använder sig av externa rekryteringsföretag. Rekrytering är en omfattande och kostnadskrävande process, men att göra rekryteringsprocessen rätt från början kan bli förhållandevis billigare än en felrekrytering.

The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.

Bakgrund:Allt fler svårt sjuka väljer idag att vårdas i hemmet och i och med detta får närstående en central och viktig roll. Att vara närstående till en patient i livets slutskede innebär stora påfrestningar i det dagliga livet och ett otillräckligt stöd i den sena palliativa fasen kan leda till svårbehandlad, traumatisk sorg. Många närstående beskriver känslor av ångest, sårbarhet, depression, och även isolering och ensamhet. Närstående kan behöva stöd att hantera sin svåra situation.Syfte:Syftet var att beskriva närståendes behov av stöd inom palliativ vård.Metod:Vi har genomfört en litteraturöversikt där åtta vetenskapliga artiklar har granskats och analyserats med Joyce Travelbee?s teori ?human-to-human relationship? och de fyra hörnstenarna inom palliativ vård som teoretiska utgångspunkter.

This paper interprets the myth of the hymen through the archetypal theory of Carl Gustav Jung. Today it has been proven that there exists no hymen that breaks at a woman?s first intercourse. Nonetheless, the myth of the hymen lives on ? creating enormous consequences for girls and women.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

Nyttjandet av motorfordon i allmänhet och snöskotrar i synnerhet har ökat kraftigt i naturen. Snöskotern har sedan introduktionen i Sverige, i mitten av 1960-talet, brett ut sig över hela Norrland. Många människor kombinerar nuförtiden intresset för friluftsliv med snöskoteråkning. Fordonet används emellertid inte enbart för rekreation utan är också ett arbetsredskap. Det är dock som fritidsaktivitet snöskotern rönt mest uppmärksamhet.

Prevention of lion predation towards African livestock is of great importance due to the economical losses farmers have because of this. Predation is also one of the main reasons for human-wildlife conflicts and lions often get killed because of it. Therefore, a pilot study using camera traps was conducted to monitor movements of lions and other wildlife through a wildlife corridor in Ol Pejeta Conservancy. The results were compared with a previous study that counted prints in the soil in front of the corridor. Due to theft risk the cameras had to be taken down and pictures were only collected from nine days.

The project was intended to produce a brush simulation plugin to the image processing program GIMP which would use a 6DOF drawing tablet for user input.Too ambitious goals coupled with compability issues between the resources used resulted in that no meaningful software was produced. Experience was however obtained, and this paper is intended to give an overview of relevant concepts for- and the process ofcreating a brush simulation..

This study examined constructions of horses and means staff working with horses parallel to therapy in institutional care ascribes to horses. A narrative method was used and the theoretical framework was social constructionism. A question was asked to the narratives: How can practice in institutional care be understood through these stories? The result showed different pictures of institutional care. Horses seem to provide a multi-faceted therapeutic tool.

In today?s society, safety in a workplace is an important factor to any organization. Focus on improving the working conditions by making them safer through technology is taking us into a time where we rely on technology to keep us safe. How well developed the technology may be, it is still not enough to keep us entirely from harm. Human error will always be a factor in the human interaction with a workplace.

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

The use of Internet by children and teenagers has become a special field of interest. Certain risks are associated with young peoples use of this media and national and international measures have been taken to assess and counter these risks.Library and informationscience have approached the subject of risks by looking at different software´s, so called Internet filters, that is used to control and censor the access to Internet based resources. In the USA, where public services and institutions that provide Internet resources to children and youth have started to require censorship of the Internet, a debate has arisen concerning the use of so called Internet filters.The theoretical basis of this master´s thesis is related to the conception of risk, gender and childhood. The focus of the paper lies on young peoples use of information and communication technology (ICT) and how risks associated with young peoples use of the Internet is constructed by different parties involved in supplying Internet resources. By means of a case study at a primary school in Skåne and at the company Netscan in Malmö.