Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The expectations of a successful outcome are great during childbirth. The overall objective of prenatal care and birth care is that midwives contribute in creating the most positive experience of pregnancy, child birth and infancy as possible. During the past 30 years there has been a significant increase in sectiofrequency both in Sweden and the rest of the Western world. More parents feel an overall insecurity when it comes to child labour. The purpose of this study was to describe how midwives experience the work of creating a sense of security and good nursing when meeting the expectant parents.

AbstractThe aim: The aim of the study was to describe what women are most satisfied with in maternity care and if women´s childbirth experiences can be described by means of the QPP-I, who contains 32 statements related to maternity care. Design: The study is part of a national cross-sectional study which lasted for two weeks in Sweden in 2007. This paper analyzes one of the two questions with open answers, which reads: "What was the best with maternity care??. Results: The results showed that out of a total of 735 responses 717 could be placed in the existing instrument QPP-I.

Supervision has a strong impact on students` professional development. It is during clinical education that students will receive help in linking theory and practice. This study aimed to describe the meaning of good supervision among nursing students in clinical practice. A qualitative design was used. Nine nursing students in western Sweden, who had all experienced good supervision in clinical practice, were interviewed.The interviews were analyzed using a descriptive phenomenological methodology.The meaning of the phenomenon, good supervision in clinical education among nursing students, was shown as the students were gradually piloted to increased responsibility.

Bakgrund: Migrationen ökar över hela världen. Sverige har, i likhet med andra länder, förvandlats från ett relativt homogent till ett multikulturellt samhälle. Varje kultur har sin syn på hälsa och sjukdom. Vårdpersonal uppger att de upplever stora svårigheter i mötet med patienter från andra kulturer. Syfte: Denna studies syfte var att belysa hur sjuksköterskor och sjuksköterskestudenter upplever mötet med patienter från andra kulturer.

Studiens syfte var att undersöka det pedagogiska mötet ur ett elevperspektiv. Vilka olika typer av möten upplever en elev och hur påverkas hon/han av dessa? Sju intervjuer genomfördes med elever som gick sista året på Omvårdnadsprogrammet. Undersökningen gjordes genom en öppen riktad intervju. Studien var kvalitativ och fem olika teman kunde urskiljas, det var mötet med kompisar, mötet med lärare, mötet med handledare, mötet med patienter och mötet med självet.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

Theoretical framework: The Theory of Human Caring by Jean Watson was used as a theoretical framework.Aim: The aim of this literature review was to describe the attitude of nursing patients who go through an induced abortion, from a nurse perspective.Method: This literature review is based on a sample of nine qualitative and quantitative studies, collected in the databases Cinahl, PubMed and PsycInfo. The qualities of the studies were assessed through modified templates. Analysis of the results from the studies was inspired of a content analysis.Findings: The nurses experienced their work as meaningful since they give support to the patient. The nurses felt that their work was justified when the decision to have an abortion was well thought through and they felt respect towards the patient when they were aware of the patient?s circumstances.

Bakgrund: Hypotermi under kirurgiska ingrepp kan leda till allvarliga komplikationer som bland annat f?rl?ngd l?kemedelseffekt, koagulationsrubbningar, cirkulationsp?verkan och en ?kad infektionsrisk. En viktig del av anestesisjuksk?terskans arbetsuppgifter ?r att ?vervaka och reglera patientens temperatur. Trots detta ?r det en utmaning att h?lla kroppstemperatur inom normalintervallet under generell anestesi, eftersom kroppstemperaturen sjunker under operation.

Uppsatsen behandlar vårdföretaget Carema Cares två bloggar som skapades i och med krisen som uppstod kring företaget år 2011. Detta görs genom en granskning av argumentationen Carema Care för på bloggarna utifrån kriskommunikationsstrategier och retoriska strategier..

Background: In Sweden approximately 37 000 individuals are affected by myocardial infarction every year. It is important after an infarction to investigate and make preventive changes of lifestyle to prevent another event. Patients have different conditions on how to manage a myocardial infarction and the new life situation they are put in. Through Kim?s domains men?s experiences after a myocardial infarction are separated.

Background: Good quality of communication has a significant role and is essential in the care, and there are many factors that have an impact on the communication between nurse and patient. It is important that the interaction and communication is directed to and focused on understanding in broad sense in order to make sure that the meeting between nurse and care taker will result in something positive. Through a greater understanding the cooperation between nurse and the patient will be facilitated, which will create opportunities for both sides to be part of and contribute to a meaningful rehabilitation.Purpose: The aim of the study is to describe how the elderly patient and the nurse experience the communication within the health care, however also to identify what factors that are essential for an optimal communication.2Method: In this study the method that has been chosen is metasynthesis. The metasynthesis method implies that qualitative studies, that illustrate elderly patients and nurses perceptions and experiences of communication within health care, have systematically been reviewed and compiled to a result.Result: The analysis of the study?s results in a composition that consist of the following three themes; the patients and the nurses perspective on how information should be conveyed, the role of the time aspect in communication and the impact of the attitude on communication.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

Uppsatsen är till formen en reflekterande vetenskaplig essä som undersöker akutsjuksköterskans yrkespraktik. Den egna erfarenheten gestaltad i form av en berättelse från ett arbetspass på sjukhuset är i fokus och undersökningen tar sitt avstamp i den. Det som belyses är de olika kunskapsformer som akutsjuksköterskan lutar sig mot när hon använder sin "kliniska blick"och hur de samverkar och är beroende av varandra. Kunskapsformerna är hämtade från Aristoteles kunskapsbegrepp och stort utrymme ges till den praktiska kunskapen och den praktiska klokheten, som av Aristoteles benämndes fronesis. Texten undersöker också det för sjuksköterskan centrala begreppet omvårdnad utifrån den egna erfarenheten.

Background: Studies showed differences in attitudes towards patients with mental illness in nurses who worked in somatic care compared to nurses who worked in psychiatric care. The nurses in somatic care stated more negative attitudes to mental illness in relation to the nurses in psychiatric care. Studies also showed that work experience affected attitudes towards mental illness. Nurses who often came in contact with people with mental illness had less negative attitudes and prejudices against mental illness. Aim: The aim was to examine the experiences from nurses in somatic care, caring for patients who also have a psychiatric diagnosis.