Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Vårdrelaterade infektioner [VRI] skapar onödigt lidande för patienter, förlänger vårdtider och kostar samhället enorma summor varje år. Det är därför viktigt att öka personalens kunskaper och följsamhet till gällande föreskrifter angående basala hygienrutiner. Syftet med denna studie var att belysa vårdpersonalens följsamhet, synliggöra mindre uppmärksammade smittkällor och redogöra för de åtgärder med vilka man kan minska spridningen av VRI. Artiklar samt litteratur till denna systematiska litteraturstudie söktes främst via sökmotorn ELIN, tillgänglig vid Högskolan Dalarnas bibliotek samt Mora Lasaretts bibliotek och Orsa- och Moras kommunbibliotek. Artiklar som inkluderades var publicerade 2000-2009, tillgängliga i fulltext, ej avgiftsbelagda eller skrivna på andra språk än engelska och svenska.

To reconstruct a building is a long-term investment for farmers and it is important that people with different qualifications are involved at an early stage for making the system adapted to the animals as well the animal keeper. Therefore, ethologists who can contribute with their expertise are needed to design the system and get it to function well for the animals.A Swedish farmer who planned to rebuild her stall for tied dairy cattle to a loose-housing system for recruitment heifers for milk production asked me as an ethologist to find a system which can be fit to her existing tie-stall barn for 30 dairy cows, considering the animal needs in terms of movement, social interactions and play behaviors, and to theoretically compare the system with other systems with respect to the behaviors mentioned.The theoretical comparison between different systems was made through a scientific literature review.In agreement with the animal keeper I set out to fit a system with feeding cubicles, a system with cubicles and a system with deep straw bedding to the barn. After measurements were taken and preliminary drawings were outlined it was found that only the feeding cubicle system was possible to fit to the barn.The space provided will limit the animals to perform some playing behaviors. To decrease aggressive interactions between animals even thought a limiting area it is possible to provide partitions between resources animals compete around to prevent that more than one animal can get success to the resource at a particular place at one time. To increase the animal movement in the system the water trays were moved to the outer wall instead of kept in contact with the stalls.Although this report provides guidelines for rebuilding, other competences regarding building construction and a pre-test of the suggested building solution according to Swedish legislation are needed before the rebuilding can start.The results are directed mainly to the owner of the barn, but the literature review can be used by other cattle farmers and might bring increased understanding of the possible effects of different building solution on the animals..

Abstract Background: Type 1 diabetes is a chronic disease that worldwide greatly increases among children and adolescents. Major demands are required from the individual who has this disease, which also requires significant knowledge from the nurses so they can be able to develop and create individual conditions for children and adolescents. Thus, the children and the adolescents can be able to take responsibility and feel secure in their own care. The nurse's techniques and specific tools in this work are however not particularly noteworthy and therefore needs to be advised.Aim: The aim of this study was to describe the experiences nurses have of supporting adolescents, between 12-18 years, with type 1 diabetes to an increased understanding of the disease and also to examine the methodological aspect data collection in the articles of this study. Method: A descriptive, literature study according to Polit and Beck (2012).

Genom våra val och beteendemönster påverkar vi människor varandra, både lokalt och globalt. Medvetenheten ökar och vi ser idag en växande oro för effekten av detta.Världssamfundet har enats om att sträva efter en hållbar utveckling. Åren 2005-2014 har av Förenta Nationerna (FN) blivit utsedda till år där man ska verka för en hållbar utveckling genom utbildning.Sverige har fört in hållbar utveckling i miljöbalken och landets miljöpolitik skall sträva efter densamma. Försvarsmakten har ett ansvar för den ekologiskt hållbara utvecklingen inom sin sektor, försvarssektorn. Som myndighet når de ut till många genom just utbildning då cirka 8500 värnpliktiga utbildas per år, därtill tillkommer de anställda.Uppsatsen undersöker hur försvarsmakten uttalat arbetar för en hållbar utveckling och hur utbildningssituationen, i fråga om hållbar utveckling, ser ut.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

För många verksamheters långsiktiga överlevnad, är det av stor vikt att kunna göra korrekta analyser för att därigenom också kunna fatta bra beslut. Till sådana analyser krävs data av olika slag. Sådana data kan komma från källor inom verksamheten (interna), men många gånger kan data från källor utanför verksamheten (externa) också bidra med värdefull omvärldsinformation. Dataunderlaget till analyserna kan med fördel inkorporeras i ett Data Warehouse (DW), vilket ger möjlighet att använda informationen på ett strukturerat sätt inom ramen för någon form av Business Intelligence (BI)-lösning.Processen att inkorporera data från olika källor till ett DW kan vara komplex - i synnerhet då externa datakällor används. Ett ramverk har tidigare tagits fram i syfte att fungera som stöd vid en inkorporering.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

Sweden's aging population makes the need for a viable health care urgent and telemedicine can be a solution to enable older people to receive or give themselves care in their homes. Furthermore, implementation of telemedicine has the potential to realise profits in society by increasing the accessibility of health care and minimizing travel costs. Sweden?s low population density and geographical configuration makes the advantages of telemedicine even more appealing. To illustrate the differences between the county councils? use of telemedicine and thus increasing the possibility for coordinated care between them, the authors have on behalf of the Innovation Centre at the Karolinska University hospital mapped the amount of telemedicine technologies that are available in the Swedish county councils? today. To collect information an electronic survey and video or telephone interviews were used.

Riskbedömning är en väsentlig del av klinikerns vardag. Varje patient ska riskbedömas och riskgrupperas, vilket sedan utgör grund för val av behandling, behandlare och revisionsintervall. I tandvården i Sverige idag används det ett flertal olika stödsystem eller riktlinjer för riskbedömning av oral hälsa. Syftet med studien var att ta reda på vilka stödsystem/riktlinjer som finns för riskbedömning av oral hälsa i Sverige idag och ge en beskrivning av de mest frekvent använda systemen samt göra en jämförelse av dessa. Syftet var också att undersöka huruvida dessa system är evidensbaserade och utvärderade samt att kartlägga kunskapsläget, gällande evidensbasering och utvärdering av stödsystem/riktlinjer, för riskbedömning av oral hälsa.

Who is responsible for youth policy implementation?This thesis attempts to deepen our understanding of Swedish and Nordic youth policy. Youth policy is cross-sectoral and includes all the decisions and measures affecting the conditions of young people. National youth policy therefore concerns young people's life situations in a number of different areas, such as work, housing, education, health, leisure and influence. The purpose of the study is to increase the knowledge of youth policy work the last century by understanding the impact of youth research concerning adults' role in youth policy implementation. A mixed method approach has been applied to the study: interviews, documents and youth theory have been analysed.