Bakgrund och problem IAS 39 har varit en av de mest uppmärksammade standarderna och en anledning till detta är dess komplexitet. Ersättningen av IAS 39 har påbörjats och skall publiceras i tre faser under 2009 och 2010. Om standarden antas av EU skall alla börsnoterade företag inom EU tillämpa den nya standarden som benämns IFRS 9 senast 2013.Syfte Syftet med denna studie är att beskriva och analysera komplexiteten i IAS 39 samt uppfattningen om IFRS 9 ? Klassificering och värdering ur ett företagsperspektiv. Vidare vill vi undersöka om IFRS innebär en förenkling för företag på förståelsenivå.Avgränsningar Fokus ligger på tre börsnoterade svenska företag som innehar finansiella instrument och tre redovisningsspecialister från ledande revisionsbyråer i Sverige.

The purpose of this thesis is to examine which role public libraries play or could play within bibliotherapy. The study is based on qualitative interviews with five librarians who, in one way or another have experienced bibliotherapy activities. Further, we have interviewed two treatment assistants and one counsellor, who have cooperated with the librarians, to get their view. We have used the following research questions: Which bibliotherapeutic activities, if any, are pursued in public libraries in Sweden, and how do they look upon bibliotherapy? What role do public libraries play/could play within bibliotherapy? Ever since the term bibliotherapy was coined in the beginning of the twentieth century, the definition has been under debate. We have identified four main subjects of discussion.

Ett mycket debatterat ämne är pensionsområdet. IASB har genom IAS19 gjort ett försök att harmonisera redovisningen inom detta område, trots detta uppkommer det nationella så väl som internationella skillnader. Det huvudsakliga problemet för bolag är att framställa en rättvis diskonteringsränta vid nuvärdesberäkning av deras pensionsskuld. Detta har medfört att de flesta bolag, på grund av kunskapsbrist i ämnet, valt att hyra in denna expertis från en aktuariekonsult.Syftet med denna uppsats är att ur ett beslutsteoretiskt perspektiv beskriva hur aktuariekonsulten resonerar och agerar kring valet avföretags aktuariella antaganden.Det som legat till grund för denna studie är teori och regler utifrån IFRS/IAS 19 samtidigt som valda delar utifrån beslutsteori varit i fokus.För att få svar på vår frågeställning har vi valt att utföra sex intervjuer, fyra med aktuariekonsulter och två med redovisningsansvariga på börsnoterade bolag. Utgångspunkten för ansatsen har tagits från det abduktiva synsättet eftersom en växelverkan mellan teori och empiri genomförts.Denna uppsats har påvisat att konsulterna inte såg sig själva sombeslutsfattare utan intog en mer stöttande roll.

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

Fenomenet utsläppsrätter introducerades i Sverige år 2005, detta medförde ett nytt redovisningstekniskt problem för företagen att ta ställning till. IASB:s tolkningskommitté IFRIC gjorde ett uttalande IFRIC 3 ?Emission Rights? som föreskrev att utsläppsrätterna skulle klassificeras som en immateriell tillgång. Detta uttalande drogs tillbaka då en ändring i IAS 38 var nödvändig för att undvika en ?missmatch? mellan intäkt och kostnad.

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

The disintegration of the Soviet Union was a vast experience, not solely for the former members and inhabitants of the Soviet Union, but also for the rest of the world. This thesis examines Estonia and Uzbekistan's different experience with transition. By examining three different aspects of transition I seek to explain Estonia and Uzbekistan's different outcome of transition. Estonia has since their independence been fully aware of the process that started with their independence. They have reformed both the political and economic system, the industry is privatized, institutions democratic and Estonia is today a member of the European Union.

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

Chemicals in preschools - a study of endocrine disrupting chemicals and awareness among preschool teachers The purpose of this study was to investigate endocrine disrupting chemicals that have been shown in preschools and also the preschool teachers? awareness of these chemicals. There were two methods used for completing this study; a literature study and a practical study. The literature study was made by researching on the internet and in books. The practical study was performed by sending questionnaires to all preschools in Kiruna municipality to study awareness among staff.

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

En harmonisering av redovisningsregler håller just nu på att ske i Europa. International Accounting Standards Board, IASB, har utvecklat en standard som ska medför att redovisningen av finansiella instrument ska vara lika och Europaparlamentet har godkänt den för användning inom unionen. Standarden är IAS 39 och från och med den första januari 2005 är koncerner som är noterade på en börs tvungna att redovisa och värdera sina finansiella instrument efter denna. IAS 39 behandlar redovisning och värdering för alla finansiella tillgångar och skulder och är således mycket omfattande. Mot bakgrund av detta blev syftet i denna studie att undersöka vad svenska företag tycker är positivt respektive negativt med det nya sättet att redovisa finansiella instrumenten, samt varför de tycker som de gör.

Som fo?ljd av den ra?dande globaliseringen har fo?retag och a?garandelar fa?tt en sto?rre geografisk spridning. Detta har sta?llt krav pa? en mer harmoniserad redovisning fo?r att fra?mja ja?mfo?rbarheten mellan fo?retag internationellt. Med bakgrund till detta info?rdes gemensamma redovisningsregler inom EU.

The aim of this paper is to analyze and problematize the content in the teaching media Känslan för ord through an integrative perspective. This is done by using two sets of questions based on two of the didactic questions what and how. How is the content of the Swedish subject constructed in Känslan för ord? and How is this content integrated in Känslan för ord? The used material consists of a fairly large amount of literature which provides different approaches, priorities, and methods about the Swedish subject. This literature forms the base for the model used to analyze the course books.The results are based on an analysis of the exercise culture (uppgiftskultur) in the two books and are extensive.

AbstractEmilia Rönnberg.Barriers to physical activity in adolescents in their late teens. Vetenskaplig C- uppsats HT 12 Physical activity has been essential to human health and well-being since several thousand years. In Sweden, it has been shown that both adults and young people are less physically active than the rest of Europe- a large proportion of young people today do not meet the recommendations for physical activity (60 minutes per day). The purpose of this study was to determine what proportion of young people, i.e. high school students, did not meet the recommendations for physical activity.