With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This report is the written documentation of a project work carried out at the Division of Engineering Materials at Luleå University of Technology in cooperation with Seco Tools AB. The project deals with the analysis of residual stresses in Ti-Al-N thin film grown on WC/Co cutting inserts. The composition of Al varied from 0% up to 75%. Increasing the Al content in the Ti(1-x)Alx N compound improves the compressive residual stresses even after annealing of the material. The experiments have been performed in a high temperature x-ray diffractometer (HTXRD) where the interplanar atomic spacing was determined in-situ and subsequent converted into stresses.

Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.

The purpose of this scientific essay is to evaluate if a continuous glucose monitoring system is something that can benefit Swedish animal health care. The study investigates if it is medically possible to use continuous glucose monitoring systems on dogs with an apparatus attached to their bodies. Furthermore, I try to establish whether this is possible in practice and how it could be done. The keywords used were diabetes mellitus, insulin, continuous glucose monitoring, blood glucose monitoring, dog, pet owner and animal nursing care. Furthermore, I wanted to find out if this system could be an alternative to currently established methods to measure the patient?s blood glucose level.

The purpose of this study was to examine how the design of the wards, at Björnkulla nursing home, affects the residents? wayfinding ability and autonomy. Thus, the aim has been to make a design proposal that, trough color and design can increase the residents? chance to independent mobility. Since the study aimed to examine how the environment affect and can support people with dementia, qualitative methods were used.

The aim of this study is to examine the services offered by the public libraries in the context of distance learning students. I wanted to examine if there has been any discussion among the public libraries on how the new needs and demands affect them. To get a premonition on the development in Sweden I have focused on the public libraries in the province of Blekinge, which in many ways can be looked upon as precursors. Interviews have taken place with the distance learning students contacts at the local public libraries, the responsible librarian and a distance learning organiser at the local university college, the county library consultant and one of the chief librarians. I have reached the conclusion that no thorough discussion on the far-reaching aspects has taken place.

Introduction : Structural cardiac malformations affects 0.8-1% of children born worldwide, in Sweden 800-1000 children per year. Most children with congenital heart disease and their families will have frequent and lifelong contact with highly specialized care. Awareness of the parents experience is crucial in order to improve the nursing care. These experiences will be illustrated using a theoretical model of family-based nursing. Aim: The aim of this study was to describe experiences of being a parent to a child with a congenital heart disease.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

Since 1998, the Swedish preschool has its own curriculum and with this the preeschool became the first step of a lifelong learning. The aim of this study was to explore how preschool teachers perceive their work before and after the Swedish curriculum was inserted. A qualitative method was used in this study. Four different in-depth interviews were conducted with preschool teachers, all experienced working at least before 1993. The curriculum theory and curriculum history were used to analyze the empirical data.

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.

Döden är ett kontroversiellt ämne som väcker starka känslor hos många människor. Syftet med föreliggande litteraturstudie var att undersöka sjuksköterskors upplevelser i samband med omvårdnaden av den döende patienten och hur sjuksköterskan hanterar sina upplevelser. Litteratursökning gjordes i sex databaser. 12 vetenskapliga artiklar granskades och resultatet visade att sjuksköterskors upplevelser är av både positiv, styrkande art och av negativ, energikrävande art. Resultat uppkom även om sjuksköterskans förhållningssätt till yrkesrollen och hantering av upplevelser.

For a woman who has been diagnosed with breast cancer, there can be many negative things that effects her life. It is a great shock that changes her life and can include a sense of lost femininity and a decreased sexual desire which can be both physical and psychological. The basis of this literature review is from 17 scientific articles which evaluate the changes in cancer patient's body image and sexuality during their illness and treatment. This study illustrates patient's experience of the nursing and difficulties which obstructs the nurse from talking about sexuality whit the patient. The study also showed that the patient had a desire to discuss these sexuality issues with a nurse..

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The scope of this master´s thesis is the issue of usability in relation to interface design,in particular the interface of a university library´s online public accessed catalogue, orOPAC. Since the OPAC can be seen as the library´s ?shop window? to the world, it isof great importance that the interface to the OPAC can be used by patrons witheffectiveness, efficiency and satisfaction.The master´s thesis is based on a qualitative study performed at Karolinska InstitutetsUniversity library, and contains both a usability evaluation and an interview study. Twointerfaces were evaluated: a standard web interface provided by the system supplier, andan interface developed in-house by Karolinska Institutet´s systems department. The twointerfaces are both connected to the same online library catalogue, thus making possiblea comparative study..

Bakgrund:Patienter som vårdas på grund av självskadebeteende inom slutenvården har ökat sedan 1990- talet. Det första mötet dessa patienter har med sjukvården är ofta på akutmottagningar, som främst är utformade för att effektivt vårda patienter som är fysiskt sjuka. Patienter som med självskadebeteende har ofta svårt att kommunicera sina känslor till andra. Samtidigt som de upplever att de bemöts negativt av sjuksköterskor i vården. Attityder hos sjuksköterskor påverkar omvårdnaden genom hur de tänker, känner och handlar gentemot patienten.Syfte:Syftet med detta examensarbete är att beskriva akutsjuksköterskors attityder gentemot patienter med ett självskadebeteende.Metod: En allmän litteraturöversikt baserad på 9 vetenskapliga studier varav 6 var kvantitativa och 3 kvalitativa.