This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic Instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price Instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial Instruments: Disclosures, that treats information about financial Instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial Instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial Instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Two haematological Instruments intended for small animal clinic use were evaluated at the Department of Clinical Chemistry, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden. The QBC-V and Vet abc were compared to a reference instrument, the Cell-Dyn 3500. Fresh blood samples were obtained from canine and feline patients from the University Veterinary Hospital, SLU. The QBC-V was used for 111 canine samples and 78 canine blood samples were analysed with Vet abc. From cats, 23 samples were analysed with both Instruments.

Barnens bibliotek, a Swedish Childrens Library on the Internet with a nationwide assignment is compared to three Childrens Library in the USA with local assignments. All four Childrens Libraries on the Internet are compared in terms of content, form, purpose and if they stimulate childrens intelligences according to Howard Gardners theory about multiple intelligences. Three different Instruments are used to review the websites. The Instruments are created on the basis of literature and the website Barnens bibliotek. To complement these Instruments, written interviews are performed with librarians responsible for each reviewed website.

Background: Anxiety with children before surgery is well known. From the 1950s there are various assessment Instruments. Despite that most day surgery units offer preparation for children and parents, there are many children who exhibit a strong anxiety the day of surgery, which can lead to postoperative behavioral changes. Today the nurse estimates the anxiety of a child on personal experience and knowledge, forming the basis for estimation whether the child is in need of sedation or not. The purpose: of this study was to evaluate Instruments that the nurse can use in measuring the degree of anxiety of children before fast clinical settings, such as day surgery.

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose Instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the Instruments have trouble recruiting students and other Instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help Instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

ABSTRACTStandardized assessment Instruments have increasingly come to be used in social work. Although national studies of ASI and DOK's reliability and validity has only been examined to a limited extent. In order to improve knowledge of assessment Instruments conditions, relevance and scope, this present literature study highlights the background and the application of the interview methods ASI and DOK, used in swedish abuse and dependent care. In answering the survey questions, a qualitative content analytical method has been used. ASI and DOK are multidimensional interviews which take into account that several areas affecting the client's treatment outcome.

Fo?r att uppra?ttha?lla en ekonomisk ha?llbarhet inom ett fo?retag kra?vs ett ansvarsfullt fo?retagande inom organisationer, vilket skapar behov av ett systematiskt arbetssa?tt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta fo?r olika syften, varfo?r valet och anva?ndandet av dem a?r kritiskt att studera. Studien underso?ker da?rfo?r genom en komparativ fallstudie vilka faktorer som pa?verkar valet och anva?ndandet av styrmedel i sma?fo?retag i Sverige.

The aim of this study was to describe non-surgical treatment options for the diseases mucositis and peri-implantitis found in present literature. The literature review also illustrates the effect of the treatment opptions on soft tissue with mucositis and peri-implantitis surrounding dental implants. The study reviews twelve scientific articles that have been processed from the aim of the study. The result shows six therapy options, Er:YAG laser, air abrasive, ultrasonic device, hand Instruments, hand Instruments in combination with antibiotics and hand Instruments in combination with clorhexidin. The following methods are described according to how they are used and how they affect the soft tissue surrounding dental implants.

This study is based on discussions among Swedish brass teachers about teaching other brass Instruments than their main instrument. Why do some choose to teach only with the help of their main instrument while others use their secondary Instruments as well? What are the advantages and disadvantages and how do they look upon other ways of thinking in this matter?In addition, the study examines brass teachers? views on the balance between pedagogical and instrumental skill, as well as their views on teaching sound, technique and expression in relation to the age of the student.A questionnaire was used and anwered by 24 teachers with teaching experience in municipal music schools ranging from 7 months to 35 years. The results indicate that pedagogical skill is always important, whereas the importance of instrumental skill increases as the student gets older and more experienced. The advantage of teaching with the help of the main instrument is that one always keeps a high musical and technical level.

The aim of this report is to give a picture of how attitudes and behaviours of owners of environment cars look like and how they can be influenced. The alignment lies on environmental cars which run on biogas and ethanol which both are renewable fuels. The starting point is to sort out if it is environmental thinking that controls the choice and use of an environmental car. The feeling is that there are many other factors that can be more controlling, for example the price and the quality of the car. The result of the questionnaire survey which is the foundation of the report shows however that those who buy an environmental car do it mostly because of environmental reasons.

This thesis studies two Instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These Instruments are developed as a result of the free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these Instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

Accounting for financial Instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach Instruments are reported at cost whereas under an economic approach Instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Syftet med examensprojektet var att märka upp rör och ventiler så att operatörerna lättare kunde identifiera dem. Samt lära sig jämföra en PID (Process and Instruments Diagram) med verkligheten och kunna förstå hur en indunstning fungerar. När vi kom till Lantmännen Agroetanol så fick man reda på några uppgifter som man skulle lösa. Som t.ex markera rör och ventiler. Men även göra massbalanser av vad som flödar in fysiskt samt även elektroniskt vad som händer i indunstning.