A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The aim of this study is to investigate what psyhosocial problems that occur among congestive heart failure patients and what needs for patient education related to self-care that exists within this group. The method is a literature review. The result identifies psyhosocial problems that arise in the daily life of congestive heart failure patients and how these affect their life sitation..

This bachelor´s thesis wants to look closer at librarians´ experiences of comics, manga and graphic novels. In order to bring these experiences forward qualitative interviews and the method of phenomenography was used. The material was then examend againstna theory of previous research, revealing that the problems librarians in Sweden face with these media are largely the same as the problems faced by librarians in other parts of the world. It also became clear that the participating librarians held a positive attitude to the presence of comics, manga and graphic novles in their libraries..

The environmental monitoring in Sweden has been developed by several different parties and is now being coordinated and made more effective in order to meet the current demands on high quality information regarding the state of the environment. Sweden has been divided into five different water districts based on watershed areas because of requirements in the Water Directive of the EU. In Sweden there are two common types of environmental monitoring programs used to gather information on changes in time and in space. Currently both these two types are used for lakes in the water district of the western sea but only one is used for watersheds. The purpose of this report is to supply basic information regarding the possible need for a second environmental monitoring program for watersheds in order to better describe the spatial variation within the district as well as to determine the number of samples necessary in order to describe the district over time and space.

A growing number of Swedish forest owners are choosing to certify their forestry. However, there appears to be a lack of field surveys which describe differences between certified and non-certified forests concerning the degree of completed environmental considerations. In order to know to what extent certified forests contribute towards improved environmental consideration, we need studies on how large the difference is in relation to non-certified forests.Differences between certified and non-certified forest clearings were quantified through an inventory of the number of retention trees, dead trees and snags. The result showed that the retained number of the investigated parameters varied greatly between individual clearings, regardless of certification status. However, the results suggested that the certified clearings had an average higher incidence ofthe investigated parameters.

ABSTRACTA Qualitative Discursive Analysis of Eight Contemporary Geography BooksTeacher Training with an Intercultural Profile 2006Author: Susanne LjunglöfTutor: Jan-Eric MattsonThe aim of this paper is to describe which discourses concerning the different continents problems, future and development that I can find in the descriptions of the continents in a number of contemporary geography books.The aim has been divided in four questions:- Which aspects of the continents problems are expressed in these geography books?- Which impressions concerning the continents development and future are expressed in these geography books?- Which conceptions about the population in the different continents are expressed in these geography books?- Which cultural reference creates these discourses?The method used for conducting this study is a text analytical method called general discourse analysis.My conclusions:- The different continents problems, development and future are described through entirely diverse discourses.- The reviewed geography books take their origin i a western perspective in their description of the different continents.- As a reader it is always important to be aware of the ethnocentric perspective that could be expressed.

Most of the stoma-operated persons must work themselves through difficult feelings. The task for the nurse is to deliver a care that promotes as much independence as possible. The aim of this literature review was to illuminate how the self-care agencies affect the well-being for the persons who are operated for stoma. A systematic literature study was done based on eleven scientific studies. Three categories, which describe how self-care agencies affect the physical, psychological and social well-being, are presented in the result.

Diagnosis of adhd, the cause and consequence. A study about the teachers thought about it.The purpose of this study was to examine teachers experience and views about children diagnosed with adhd, and what implication and effects it gives to the pedagogy strategies in the classroom.This is a qualitative study based on the experience of six teachers from primary school. My results have been compiled and compared to special educational research about adhd, from three different perspectives.The results showed that the teachers who have been working as teachers for a longer period, think that the problems of adhd occur primarily due to environmental causes, but then also say that they think the individual causes matters. It is also these teachers that talks very well about medication as a treatment to cure adhd symptoms. The teachers who have worked the shortest time, most of them have some special education from the teacher education.

The aim of this paper is to investigate the problems in multilingual thesauri, with a focus on the problem of conceptual equivalence between different languages. This study compares the problems and solutions that have been carried out in the Eurovoc multilingual thesaurus with the ISO 5964 ISO 5964 is a guideline for establishment and development of multilingual thesauri. The Swedish descriptors in the subject area "education and communication", from Eurovoc have been observed and compared with the guidelines recommendations. The results show that, the majority of the investigated Swedish descriptors do not present any problem. Most of the terms that are used as descriptors are found in dictionaries and glossaries or appear with high frequency in Swedish websites.

The increasing health problems in our society have been lifted to the surface and debated for quite some time now. Even though the statistics of bad health somewhat have dropped, the problems still remain. Many companies are wrestling with this and are suffering from huge financial losses due to the costs of people frequently calling in sick for work. This has resulted in an increasingly high expansion of different types of preventive measures in order to avert health problems. But far from all companies reach these goals and it is there for of high value to study how important resources can be used in a more efficient way.The purpose of this study is to achieve a deeper understanding for Health promotive services in companies and to understand which influential factors are crucial in the process of reaching successful strategic Health promotions.

This study explores Environmental Storytelling techniques and whether these can beused in combination with each other to lead a player through a game scene in aspecific pattern, affect the player?s narrative and exploratory view and explorewhether Self-paced Exploration can be combined with these techniques.It is a qualitative study conducted by six gaming sessions with accompanyinginterviews in which six people get to play one of three versions of the same gamescene. The only differences between the scenes are the different guidance techniquesused. The informants' movement patterns are identified and interviews recorded byaudio, as well as screen recording. The results shows that Environmental Storytellingtechniques can very well be used to control the player's exploration patterns, bothnarratively and navigation purposes and Self-paced Exploration can be utilized to agreater efficiency in combination with these..

This is a master degree thesis at Royal Institute of Technology (KTH) betweenÅngpanneföreningen and Programma. KTH is the examiner, Programma is the client andÅngpanneföreningen is mentor for this project.Programma has a product called TM1800 that has problems with EMC; the problem is thatthis product does only pass the CE-check with a small safety margin. This problem can besolved by reducing the radiation from the electric components in the product or by reducing offix base frame. In this degree thesis the focus is only on mechanical redesign.The main problems right now depends on the long distance between the screws, there is anisolating layer on most of the parts and the forces between the joints are too small. The mainfocus is to solve these three problems.The best solutions are when the whole base frame is more or less redesigned instead of onlyredesigning some of the connection points.

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

Within process or manufacturing industries, the production of goods and services or the products themselves may have negative side effects such as pollution. An important task for environmental policy is to control and limit these pollutions, for example via regulatory measures. Although, the efficiency of such measures vary greatly between different industries and an increasingly important task for environmental policy is then to encourage companies to engage in environmentally motivated innovation. Governments can utilize other measures than regulation to indirectly decrease pollution. This thesis aims to analyze such activities and how it affects the innovativeness of wastewater treatment, refrigeration and automobile manufacturing industries.

Most of the stoma-operated persons must work themselves through difficult feelings. The task for the nurse is to deliver a care that promotes as much independence as possible. The aim of this literature review was to illuminate how the self-care agencies affect the well-being for the persons who are operated for stoma. A systematic literature study was done based on eleven scientific studies. Three categories, which describe how self-care agencies affect the physical, psychological and social well-being, are presented in the result.