The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Background: Moral distress is an increasing concern among nurses in their workplace. Previous research has suggested that moral distress is associated with ethical climate and job dissatisfaction. Economic restraints in the organization have led to loss of nurses from the workplace. Aim: To examine nurses experience of moral distress and their causes. Method: The study was a literature review. Twelve articles were used in the study.

SAMMANFATTNINGSyfte: Syftet med detta arbete var att undersöka sjuksköterskors uppfattning om omvårdnadsdokumentation och dess påverkan på omvårdnadsarbetet.Metod: Kvalitativ intervjustudie med innehållsanalys enligt Lundman och Hällgren Graneheim (2008). Bekvämlighetsurval med fem sjuksköterskor från olika avdelningar på ett Universitetssjukhus i Mellansverige.Resultat: Sjuksköterskor i denna studie uppfattade att dokumentationen tar tid, det är mycket som ska dokumenteras och att kvalitén varierade. De uppfattade också att information kunde gå förlorad på grund av att många skrev på flera olika ställen. Dokumentationen upplevdes ibland som inkonsekvent eftersom sjuksköterskorna inte dokumenterade exakt lika. De belyste också att systemet var rörigt och ologiskt.

The aim of this study was to review scientific articles to evaluate which nursing treatment are in use to ease problems such as dysphagia, mucositis and xerostomia and its efficiency. The method was a literature review in which the scientific articles where found in the database PubMed. A total of sixteen articles where included, these articles where analyzed based on their quality and contents. The result showed that electrical stimulation and rehabilitation was used against dysphagia, they both had a doubtful effect. Mouth washes was commonly used to reduce mucositis; triclosan mouthwash, benzydamine mouthwash, sacralfate mouth wash, povidone-iodine and salt-sodium mouthwash showed effect.

One of many difficult issues in veterinary medicine is the assessment of an animal's experience of pain. As a licensed veterinary nurse in Sweden you are obligated by law to work by the concept of evidence based medicine. To achieve this the author of this study sees the need for standardized methods of pain assessment. A Swedish version of Short form of the Glasgow Composite Measure Pain Scale (CMPS-SF) has recently been translated and developed. Furthermore, a psychometric validation needs to be performed to ensure its validity and reliability.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

Aim: The aim of this study was to examine health professionals´ experiences of giving advice regarding sleep to parents of infants and to perform and evaluate an intervention in the form of introducing information about the sleep of infants.Method: The study was designed as an intervention study with a qualitative approach where data was collected from two focus groups in the form of interviews. The intervention consisted of the information material Sugen på sömn. There were five participants whom three of them participated in the second interview. The interviews were processed by content analysis.Results: Health professionals´ experience of giving advice on sleep was summarized in three themes. The experiences of giving advice in interaction with parents, health professional themselves experienced the power to influence the parents with the advice they gave, while the parents' previous experience and knowledge impacted on how the advice came into practice.

Aim: The aim of this study was to examine health professionals´ experiences of giving advice regarding sleep to parents of infants and to perform and evaluate an intervention in the form of introducing information about the sleep of infants.Method: The study was designed as an intervention study with a qualitative approach where data was collected from two focus groups in the form of interviews. The intervention consisted of the information material Sugen på sömn. There were five participants whom three of them participated in the second interview. The interviews were processed by content analysis.Results: Health professionals´ experience of giving advice on sleep was summarized in three themes. The experiences of giving advice in interaction with parents, health professional themselves experienced the power to influence the parents with the advice they gave, while the parents' previous experience and knowledge impacted on how the advice came into practice.

Introduction: Today caring for newborn, sick babies or premature infants is in neonatal intensive care units (NICUs). There is an opportunity in NICUs for advanced critical care and skilled nursing care of the child, conducted by health professionals in an active partnership with parents. To encourage parental participation in the care of their children parents are offered accommodation in a family room in the NICU. Objective: The aim is to describe parents' experience to stay in a family room in the NICU when their child is cared for there. Method: This is a research plan for a qualitative study with an inductive, descriptive approach.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

Aim: The aim of this study was to examine health professionals´ experiences of giving advice regarding sleep to parents of infants and to perform and evaluate an intervention in the form of introducing information about the sleep of infants.Method: The study was designed as an intervention study with a qualitative approach where data was collected from two focus groups in the form of interviews. The intervention consisted of the information material Sugen på sömn. There were five participants whom three of them participated in the second interview. The interviews were processed by content analysis.Results: Health professionals´ experience of giving advice on sleep was summarized in three themes. The experiences of giving advice in interaction with parents, health professional themselves experienced the power to influence the parents with the advice they gave, while the parents' previous experience and knowledge impacted on how the advice came into practice.

Aim: The aim of this study was to examine health professionals´ experiences of giving advice regarding sleep to parents of infants and to perform and evaluate an intervention in the form of introducing information about the sleep of infants.Method: The study was designed as an intervention study with a qualitative approach where data was collected from two focus groups in the form of interviews. The intervention consisted of the information material Sugen på sömn. There were five participants whom three of them participated in the second interview. The interviews were processed by content analysis.Results: Health professionals´ experience of giving advice on sleep was summarized in three themes. The experiences of giving advice in interaction with parents, health professional themselves experienced the power to influence the parents with the advice they gave, while the parents' previous experience and knowledge impacted on how the advice came into practice.