Den första januari 2005 infördes en ny internationell redovisningsstandard inom EU, IFRS/IAS, som alla börsnoterade bolag är skyldiga att tillämpa. Även onoterade kan välja att använda sig av denna standard, men för dem utgör den inget tvång. Detta utgör ett stort steg i den pågående harmoniseringsprocess som tog sin början på 1960-talet, vars syfte är att skapa ett gemensamt redovisningsspråk. Debatten kring denna process har framförallt behandlat hur tillgångar skall värderas, dvs. till anskaffningsvärde eller till verkligt värde.

Sub Saharan Africa has during the last decade become the world?s fastest urbanizing region. This change is concentrated to a few metropolitan areas one of them being Dar es Salaam, the largest city of Tanzania. Since the 1960s Dar es Salaam has grown from being a relatively small coastal city of approximately 300 000 people to become a bustling urban centre of four million inhabitants. This development has had a major impact on the city structure, which in turn has affected people?s welfare and the surrounding environment. One such consequence is the detrimental loss of urban vegetation and open areas in the city.

This paper argues that the food industry in general and the one taking place in Scania in particular, are disregarded in the official management of industrial preservation carried out in Sweden today. Despite the articulated ambition of a cultural heritage that as many as possible could identify with, the practice tend to create an industrial heritage based on stereotype ideas about the landscape in Sweden and the characteristics of industry. The way the open land of Scania differs from the traditional image of the appearance of Sweden, is used as one possible way to explain why the food industries of Scania are overseen in the management of industrial heritage. It is also argued that the high number of female employees might bee a reason why the food industries in general are given low priority in the practice of cultural heritage. By putting the Findus pea industry and the cultivated landscape that provides the factory with primary products against the official criteria for industrial memories, it is examined what values for preservation the food industry contain..

Allmänheten har en stor efterfrågan av produkter inom området för hemautomation. Den senaste bluetoothstandarden Bluetooth Low Energy skapar nya möjligheter för intressanta produkter som underlättar vardagen. Lösningar som IR och Wi-Fi ger inte de förutsättningar som krävs för att på ett energisnålt och praktiskt sätt erbjuda sådana produkter, något som Bluetooth Low Energy gör. I denna rapport diskuteras standarden i syfte att redogöra för hur den kan användas för att automatisera ett hem.För detta examensarbete implementerades en strömbrytarprototyp och en iOS-applikation, vilka användes för att unders öka och påvisa ett koncept för hur tekniken kan tillämpas för hemautomation. Resultaten visar att teknikens räckvidd är dess främsta begränsning.

This essay is a study of how teachers in social studies relate to three central curriculum concepts; cultural diversity, swedish culture and common cultural heritage.Through unstructured interviews, I have taken part of two practicing school teachers interpretations and understandings of the concepts and their practical approach for teaching about identity. An area mentioned in the core content of the courses Social studies 1a1 and Social Studies 1b.The conclusion of my study is that teachers interpret the key concepts in a transparent manner. It is believed that the main task is to problematize the concepts rather than define them. In contrast to this, the practical teaching is largely based on normative values. An open discussion and a normative practice can be said to balance right on the border between the schools values ??and the demands of the curriculum on transposition of the current culture..

The purpose of this study is to investigate two Handelsbanken offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken offices. Additionally two interviews with two employes at one of the offices and also one interview at the other Handelsbanken office.By the study I have found that all respondents have a positive impression according the internal communication.

Abstract  Nilsson, J. (2011) Waldorf preschool and municipal preschools - How they look at the preschool curriculum. Degree in the teacher education program. Gävle. University of Gävle.

SVENSKA: Vårt kandidatarbete gick ut på att ta reda på om det var möjligt att utveckla ett kort spel i hög teknisk kvalitet och ändå skapa ett djupt intryck på spelaren. Under projektets gång utvecklade vi, med hjälp av UDK (Unreal Development Kit), ett skräckspel i 3D till PC vid namn The Horror at MS Aurora. För att erhålla den höga tekniska kvaliteten som vi var ute efter användes metoder som räknas som standard för stora speltitlar på marknaden: Animationer spelades in med Motion Capture och musiken skrevs med en full symfoniorkester i åtanke. Innan produktionsfasen tog vid gick alla gruppmedlemmarna igenom en research-fas, där var och en satte sig in i de områden som skulle komma att vara aktuella under produktionen (d.v.s. hur UDK fungerar, musikteori och orkestrationsteknik, hur man arbetar med Motion Capture-data o.s.v.).

Numera är multimedia på webbsidor mycket vanligt. Användare kan tillexempel se på filmer på sinadagstidningars webbsidor. Webbsidor har också blivit mer interaktiva. Detta beror dels på de högahastigheterna användare har på sina internetuppkopplingar, som tillåter tyngre multimedia påwebbsidorna, så som video. Teknikerna bakom de här multimedia webbsidorna heter HTML 5 ochFlash Player.

Syftet med uppsatsen var att beskriva och undersöka om system byggda på TETRA standard kan förbättra kommunikationssituationen för public safety myndigheterna på en operationell nivå. För att uppfylla syftet genomfördes en fallstudie. Vi genomförde fyra intervjuer på brandstationer i Finland samt tog del av en rapport från en pilotstudie i Norge. Alla har gemensamt att de har gått från ett analogt radiosystem till den digitala standarden TETRA. Den empiriska undersökningen visade att stora förbättringar därigenom kommit till på områdena täckning, samverkan, samband och säkerhet, samt att nya möjligheter växt fram vilka inte funnits med tidigare analoga system.

Syftet med denna litteraturstudie är att beskriva hur standardvårdplaner, kan vara ett instrument som förbättrar omvårdnadskvalitén för patienter och närstående i sen palliativ fas.Artiklarna söktes via Högskolan Dalarnas bibliotek och Falu lasaretts bibliotek. Artiklar från andra referenser ingår också i studien. Totalt har 17 artiklar använts i resultatredovisningen. Resultatet visar att efter införandet av standardvårdplan förbättrades följande områden; symtomkontrollen, anhörigstöd efter dödsfallet, kommunikation, omvårdnadens standard och evidens. Fokus lades på att prioritera viktiga omvårdnadsåtgärder och det visar sig att standardvårdplanen Integrated Care Pathway (ICP) är ett användbart pedagogiskt instrument vid kvalitetsförbättringar i palliativvård.

The purpose of this study was to investigate the view of Finnish dialects and identity of first, second and third generation of Sweden Finns students in 7th, 8th and 9th graders, in two Sweden Finn schools. The questions at issue for the essay were: How do Swedes of Finnish extraction think of the Finnish dialects? Is there a correlation between identifying as Finnish and knowledge and usage of the Finnish dialects, as opposed to Finns living in Finland? To which extent do the Finnish students have knowledge regarding the Finnish dialects? To answer the questions a quantitative method was used and a questionnaire was answered by over 100 students. The results of the study showed that the Finnish dialects did not exert any influence on the students? life nor their sense of identity.

The Scanian woodfences has been determined by two mainly elements: Scania's composition of tree species, with a large element of deciduous forest, and the local building tradition which has more in common with the European continent than the Swedish tradition. By examining responses from ethnological question lists deriving from the first half of the 1900s, combined with literature studies, I have been able to deepen and broaden the knowledge behind the various fencing design. In addition I ?ve constructed maps which could illustrate their historical geographic distribution.I have come to the conclusion that there was three main types of woodfences that was most common until the barbed wire was introduced in the early 1900s and later on replaced the elderly woodfences. Common for the three main types is that the base material was made out of Juniperus communis, this largely because of its durability against rot.

Background: During the last decades patient satisfaction has become an important measurement of quality in psychiatric care. However the patients are seldom asked to evaluate the treatments.Objectives: The aim is to determine which factors the outpatients regard as beneficial in their psychiatric treatment. The purpose is explorative. During the study another purpose developed; to present research on the importance of the relationship between the caretaker and the caregiver for the outcome.Method: 30 persons were interviewed about what they found helpful in psychiatric treatment. The interviews were open using Grounded Theory as methodological input.Result: The most prominent topic was the quality of the relationship between the caregiver and the caretaker.

This work is based on qualitative interviews with four educationists who before their university studies lack education in their own field of work. The study aims to explore how higher learning influenced and affected these people. As a theoretical point of view the concept of implicit learning and Aristotle?s epistemological approach was used. The study gives an idea that the concept of knowledge is advanced and can go from practical experience to more theoretical understandings.