This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.

The aim of this thesis is to describe and analyse the development of libraries on Tjörn, an island on the Swedish west coast. I have divided the thesis in two parts, one in which I will describe the libraries development between the years 1873 to 1952 in the municipality of Stenkyrka and one in which I will describe the libraries development between the years 1976 and 1985 in the municipality of Tjörn. The study is mainly based on written materials and a theoretic model will also be used in which I apply three factors, society, the libraries economy and individual actors on the library activity. The libraries in Stenkyrka during the early period were dependent of public grant from the state for their survival and the libraries were undeveloped. The society around them was poor and hardly any money or assistants came from the municipality.

This study aims to examine how heritage archives in Sweden create oral history by the conduction of interviews. Though previous research have shown that this is a task suitable for archives, there have been a lack of knowledge of how this is actually beeing done. Also, oral history have not earlier been studied in relation to the archives larger objectives. The heritage institutions that have been examined are Sjöhistoriska museet, Visarkivet and Dialekt- och folkminnesarkivet I Uppsala. They are all part of public authoritys and use oral history to create more pluralistic and diverse archive collections.

There are a large number of studies on colour and its influence on human feelings, but thereare only a few studies on the association between feelings and colour combinations. Thisstudie investigates the association between colour combinations consisting of three equallysized colours and the feelings they convey. The methodology used in this studie follows theinstructions from the Nippon Colour & Design Research Institute (NCD) in Japan, NCD havestudied consumer psychology towards colour and colour combinations for several decades.This study used semantically differential scales to evaluate existing colour combinations fromNCD to descriptive adjectives and creation of new colour combinations to explore therelationship between colour combinations and conveyed feelings. A total of 69 peopleparticipated in the tests. The main conclusions formed by this study are: (1) the feelingsconnected with the colour combinations differ partly between the Swedish population and theNCD and (2) the Swedish population have similar feeling associations to most colourcombinations, except for trend dependent adjectives such asmodern, cool etc.

This thesis was created in an attempt to examine the concept of cultural heritage. What is cultural heritage to us and why do we treat it in the different ways we do? In my attempt to find an answer to this I have chosen to concentrate my interest on a situation where historical objects have been preserved as well as destroyed, Iraq 2003 until 2007. In my research I have divided the Iraqi cultural heritage in three different groups based on the different treatments they where exposed to during the occupation of Bagdad and the aftermath. For each group I have chosen one object or a category of objects to be a representative examined.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

HIV/AIDS is a chronic disease that has increased and will continue to increase. Most health care workers will one way or another come into contact with it. The purpose of this literature review was to describe factors contributing to nurses' attitudes towards patients with HIV/AIDS. Sixteen articles were analyzed and quality assessed. The results revealed gaps in knowledge among nurses.

The purpose of my study is that I have examined children age 4 years and 5 years of their perceptions about the body's internal organs, and if they know where they are sitting in the body, and what their perception of organ systems. I have compared their perceptions and thoughts about the internal organs, to see their similarities and differences it is about childrens perceptions and thoughts dependent if they is 4-respektive 5- years old.The results that I got from my examination was that they showed me a big variety by their earlier perception about the organs. Some had knowledge of the name, some had of the function and some of the place of the organ brain, heart, lungs, stomach, liver and intestines. All these knowledge about the organs was a variety on and you could see similarities and differences in the different ages. One example about a different is that it was a four year old child that could the name of the stomach and the stomach function while there was three five years old children that could the brains name, function and place..

The aim of this Masters thesis is to examine the use of IT, that is the Internet and other applications of personal computers, among seniors 65+. It also deals with issues of access to IT for seniors in public libraries. The theoretical background of the study consists of Rogers "Diffusion of innovations", Hektors categories of information activities, and the Swedish IT-commissions categories of motives and prerequisites for the use of IT. The research questions focus on factors motivating the use of IT, the extent and the purposes of IT use, the consequences and the barriers that IT-users experience, and views on IT in public libraries and IT courses, respectively. Qualitative interviews were carried out with nine senior IT-users.

This study aims to investigate possible correlations between cognitive functions and self perceived psychological wellbeing, possible correlations between cognitive functions and degree of mindfulness and possible correlations between degree of mindfulness and self perceived psychological wellbeing. 18 patients diagnosed with ICD-10 taking part in a transdiagnostical cognitive behavioural group therapy participated in the study. The study measures relevant variables before and after a group therapy. Of the 18 patients participating, only 11 were able to be tested on both occasions due to time limit. The following tests are used: Rey Auditory Verbal Learning Test, Wechsler Adult Inventory Scale-III, Trail Making Test, Controlled Oral Word Association Test, Colour Word Test, Beck's Anxiety Inventory, Beck's Depression Inventory, Quality of Life Inventory and Kentucky Inventory of Mindfulness Skills.

Sustainable development is often pictured as containing of three interlinked dimensions- namely environmental, economic and social. ?Social sustainability? is a vague concept that is often thought of as highly context-dependent. This thesis sets out to investigate the meaning of ?social sustainability? in a given context.

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

A rhetorical analysis of the educational interactive film ?Riskprofilen?, produced by the Swedish Civil Contingencies Agency (Swedish: Myndigheten för Samhällsskydd och Beredskap). This essay uses the theories and methods of Procedural Rhetoric, as described by Professor Ian Bogost, and Visual Rhetoric, as described by Professor Brigitte Mral to analyse the interactive and visual component parts of the artefact, and compares them to the intended purposes of the artefact as stated by documents pertaining to its creation, found to be those of educating the public; marketing the agency; and driving traffic to its webpage. The artefact is through analysis found to fulfil the purposes of marketing the Agency and of likely increasing traffic to the website upon which it is hosted. Regarding the primary, educational purpose this analysis finds that the artefact does not teach a user the accident-avoidance strategies it claims to do, but is dependent upon further materials..

Background: Do our elder starve? A good nutrition state gives a good health and comfort. The research displays that is it exists shortages in energy and nutrition needs for the older. Aim: The aim with this study was to elucidate the mealorder and the mealsituation for the elder and how the nurse handles this. Method: This litterateur review was based on teri research studies.