Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

 ABSTRACTThis study focuses on immigrant women in Sweden and how their perceptions of resource loss may affect their motivation to learn Swedish. Focus group discussions were conducted with immigrant women who partake in a Swedish language learning project. Their Swedish language skills were very limited, and all of them had no or very few years of elementary level education. Results of the study suggest that the strongest motivator to learn Swedish is its potential role in facilitating everyday activities.    .

The most common form of hair loss in young and old people is androgenic alopecia. Hereditary hair loss affects both men and women. Hereditary hair loss in some women begins at the age of 30, but as a rule hair loss begins in post-menopausal women. In women the hair thins out in an oval portion of the front part of the scalp. In men, hair loss can start as early as at the age of 20.

This report studies the possibility of using some sort of radio sender and transmitter in order to position skis lost in powder snow. It is concluded that a RF-solution on the 433 MHz frequency should be the most efficient. Different forms of directional antennas are examined and studies show that in theory the best suited is the so called ?Yagi-Uda antenna?. A solution based on using a Receive Signal Strength Indicator value together with the above mentioned directional antenna is developed.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

AbstractIt is important to choose which spare parts to keep in stock. With the right spareparts in stock the costs for inventory and production loss will decrease. Cavalieri et al. (2008) highlights that the balance between inventory cost and production loss is underestimated.  It affects the company and must be considered before decision on purchase.The problem with spare engines is that they are all more or less critical for the production. That can be a reason for why no previous research targeting engines and classification of with engine should be kept in stock has been found.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

Objective: From the patient?s perspective describe communication difficulties, which can arise, and how they are handled in their contact with public health care and illustrate their needs of communication.Method: A study of literature was carried out to receive a background and an insight in previous research concerning the subject area. Twelve women with hearing loss was asked to complete a questionnaire, with open questions, regarding communication difficulties in health care situations.Sample: For the literature review, scientific papers were selected via the database, PubMed using relevant keywords. Seven were selected for closer review. For the survey study twelve women were asked to participate which ten of those responded.Results: The study of literature shows that communication difficulties occur in public health care between patients with hearing loss and the nursing staff.

Osseointegrated titanium implants have become a commonly used method in edentulous jaws and today there are success rates in the magnitude of 82 % in the lower jaw and 98 % in the upper. During first year after implantation a fully normal marginal bone loss of 1-2 mm occurs. If the bone loss continues there is a risk of implant failure. High tensions in bone and inflammation caused by bacteria are possible reasons for this problem. It has been shown that a leakage of bacterias occurs between the parts of the implant and there are theories that this has effects on the marginal bone loss. The aim of this thesis has been to increase the knowledge about microbial leakage with help of in vitro tests and virtual simulations.