This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Syfte: Syftet är att beskriva och analysera riskhantering av projektrisker och finansiella risker i infrastrukturprojektet Varbergstunneln under planeringsfasen där två aktörer har studerats, Trafikverket och Varbergs kommunala verksamhet, och deras perspektiv på riskhantering och hur dessa aktörers perspektiv skiljer sig åt för att få förståelse för hur olika typer av risker och aktörer riskhanterar utifrån deras perspektiv i ett infrastrukturprojekt.Bakgrund och problem: Trafikverkets uppgift är att se till att tågen kommer i tid, transporter sker så säkert som möjligt och med minsta möjliga miljöpåverkan. Tillsammans med andra aktörer ska de se till att den bästa möjliga samhällsnyttan skapas för pengarna. Den 21 mars 2013 kom regeringens tillåtlighetsbeslut för delprojektet genom Varberg för att bygga ut järnvägen från enkelspårig till dubbelspårig. Detta är en av de största utmaningarna i Varbergs kommun där den kommunala och den statliga planeringen måste gå hand i hand. Det finns stora risker kopplat till infrastrukturprojekt men det finns också stor möjlighet till samhällsekonomisk lönsamhet.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Delirium är ett vanligt tillstånd på intensivvårdsavdelningen (IVA) och forskning visar attpatienter som drabbas av delirium har högre mortalitet, längre vårdtider på sjukhus och sänktlivskvalitet lång tid efter vårdtiden. Det finns olika former av delirium: hyperaktivt,hypoaktivt och blandformer. Den vanligaste formen, hypoaktivt delirium, är lätt att feltolkasom översedering eller depression. Att använda sig av bedömningsinstrument kan göra attdelirium upptäcks tidigare och att patienten snabbare får adekvat vård, vilket kan lindraförloppet. Det har utvecklats olika instrument för att bedöma om patienterna har delirium.Syftet med denna studie var att undersöka om användandet av CAM-ICU (ConfusionAssessment Method for Intensive Care Unit - ett bedömningsinstrument av delirium) är ettanvändbart mätinstrument för sjuksköterskan att upptäcka delirium hos patienter som vårdaspå IVA.

The purpose of this study was to look into the work of care organizers for elderly care, in three municipalities in southern Sweden, and how they use the law and local guidelines to evaluate the need for home care. The intention was to determine if presence of relatives makes a difference in the needs assessment and if the care organizers practice harmonize with the guidelines. To do this, we did a qualitative study alongside with analyzing each of the local guidelines. By interviewing five care organizers, we were able to see their side of elderly care and how they combine the law and local guidelines in their daily work with elderly care. Our main themes are, in short, the law and local guidelines, the view of care organizing and needs and also closeness to relatives.

Regardless of what discipline nurses work in, wound care is one of the tasks. Caring for wounds involves early detection of signs of infection, in order to avoid complication. Wound infection extends suffering for the patient and causes unnecessary costs for society. The aim was to describe how nurses can identify infection in wounds. Method: The design of the study was a literature review, where13 scientific articles were examined and analyzed.

The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

I följande studie kommer rekryterings- och utvecklingsmetoden Assessment Center (AC) attstuderas. Syftet med studien är att utifrån verksamma organisationers erfarenhet av AC skapa en ökad förståelse för; metodens innebörd, vilka argument som ligger till grund förorganisationers användande av metoden samt dess värde för organisationer. Studien är avkvalitativ karaktär och fokus fästs vid tolkning och förståelse av AC baserat pårespondenternas subjektiva uppfattningar och upplevelser. Studiens teoretiska referensrambehandlar; Human Resource Management, rekrytering, personalekonomi, Talent Management och Assessment Center. Empiri har samlats från sex verksamma organisationer, varav fem organisationer vilka arbetar med AC samt en organisation som har påvisat ett eventuellt intresse av att utveckla ett AC.

Abstract:Background: Socialstyrelsen statistics show that breastfeeding continues to decline. Previous research some mother experiencing breastfeeding difficulties and their lack of knowledge and understanding of breastfeeding. Support to mothers varies depending on their individual needs. Factors affecting the choice are the support of health care nurses and the social network. Aim: The aim of this study was to describe health care nurse experiences of giving support to mother who are breastfeeding.

Introduction: The work process of a consultant can be divided into five different stages, where the entry stage is the most important when linking the subject to legitimacy. A great deal of research regarding legitimacy exists, although within areas outside of consulting. Through examining consultant's and potential client's perception of what legitimacy is and how it is created we can determine the importance of the phenomena in building a business relationship between these parties. Research question: How does legitimacy arise between a consultant and a client in the entry stage of a work relationship? Purpose: The purpose of this study is to develop a deeper understanding of how legitimacy is created in the initial stage of a new consultant/client relationship. We also intend to examine the qualities and circumstances which lead to a consultant to acquire an assignment. Method: We have, from an inductive approach of research, collected empirical data in order to gain a deeper understanding of legitimacy in the initial stage of a consultant/client relationship.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.