Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

In this study, cortisol in saliva and pain related behaviours in calves were used as markers of distress when comparing two different dehorning methods; scoop or cautery. We also investigated the effect of a non steroidal anti-inflammatory drug (NSAID), meloxikam, on postoperative distress after dehorning with either dehorning scoop or cautery iron. Twenty calves were dehorned on one randomly chosen side by scoop method and on the other side by cautery. Five months later, the effect on horn growth was investigated. Horn production was observed in seven of the calves.

In this study, 29 calves were dehorned by heat cauterisation at the age of 1 to 8 weeks. Before the procedure, the calves were given local anaesthetic but were not sedated. In connection with the dehorning, 14 calves were given the non-steroidal anti-inflammatory drug (NSAID) meloxicam and 15 calves were given placebo. During the following three days behavioural studies were performed to investigate if the different treatments had any effect on the calves´ postoperative behaviour. Head shakes, head rubs, kicks and ear flicks were studied, as earlier studies have shown that an increase in these behavioural patterns suggests postoperative pain.

Betydelsen av kulturer har ökat till följd av globaliseringen och uppkomsten av multinationella företag. En intressant aspekt är därför att undersöka huruvida det är nationell kultur eller organisationskultur som präglar ledarskapet i ett utländskt dotterbolag vars kultur är vitt skild från moderbolagets. Därför ämnar denna studie att undersöka vad som influerat utformningen av ledarskapet på det svenska multinationella företaget Perten Instruments dotterbolag i Kina. Detta genom att se om ledarskapet speglar landets egna nationella kultur eller om det har influerats av företagets organisationskultur och därmed mer stämmer överens med den svenska kulturen. Studien utfördes genom intervjuer med anställda på moderbolaget i Sverige och dotterbolaget i Kina.

Jumper´s knee is a common overuse injury due to repetitive microtrauma to the patellar tendon. It is especially common among athletes who are involved in sporting activities that involve jumping or fast running. The term jumper´s knee was adopted after Blazina published his original paper in 1973. Its pathology can be considered as a partial or total rupture of the patellar tendon in one of its three insertions. The aim of this literature study was to review the methods used to treat this condition and the results obtained focusing on pain relief and returning to previous sport or level of activity.

The aim of this study was to develop and psychometrically evaluate an instrument for measuring the impact from chronic pain on daily life. Traditionally psychometric evaluation is done with parametric methods even if the items are ordinal data. In this study the instrument to be developed is solely based on ordinal data, and the psychometrically evaluation is done with both traditional methods (i.e. parametric statistics) as well as with non-parametric methods. These two different ways of psychometrically evaluation are then compared with each other.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Shivering är ett fenomen som uppstår hos patienterna postoperativt. Det innebär att patienten har okontrollerbara muskelskälvningar som gör att patienten darrar, skälver eller huttrar i mer än 15 sekunder. Shivering påverkar kroppen negativt, men är också obehagligt och ett onödigt lidande för patienten. I takt med den tekniska utvecklingen utarbetas nya operationstekniker och idag utförs flera operationer med laparoskopisk teknik. Pilotstudiens syfte var att undersöka före-komsten av postoperativ shivering hos patienter som opererats med laparoskopisk teknik.

Abstrakt All around the world there are a lots of people that suffers from chronic pain. One great factor for the devolopment of chronic pain is the phenomen fear-avoidance/kinesophobia that appear to have negative effects on rehabilitation of chronic painproblems. The aim of the present study was to describe and identify how patient that took part in a rehabilitationprogram in year 2004 and 2005 with focus on behaviourchanges estimate their fear-avoidance/kinesophobia and examine if there was any changes estimate fear-avoidance/kinesophobia respectivly before and after and respecivly before and 12 month after the rehabilitationcourse. The study had a describing prospecitive design. Data was collected by the Swedish version of Tampascale for kinesophobia.

Oxygen consumption and carbon dioxide production are usual measurements within the sports and training physiology. The same measurements are also common when it comes to establish the amount of energy that is used during work and to establish the intensity of work. The volume of oxygen that is consumed contra the volume of carbon dioxide that is produced can be used to calculate the metabolic rate within the human body. This calculation shows the percent relationship between carbohydrates and fat in the metabolism. The first accurate method to measure the breathing gases for use in metabolic calculation was established in the early twenty century when the Douglas bag method was introduced.

Twitching is frequently used in horse management because of its sedating and pain-relieving effects. In this study, the effects on the horse?s nervous system by twitching were investigated by thermography of the skin temperature. The temperature is regulated by the sympathetic nervous system through postganglionic sfincters at the capillaries of the skin. The effects on the endocrine activity have also been studied by the measuring of ACTH and cortisol in blood plasma.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

ABSTRACTBackground: On behalf of the Orthopedic clinic, Västerås, a study has been conducted with focus on comparing the results after conservative and surgical treatment due to complete achillestendon rupture.Aim: To compare results when testing the active and passive range of motion, calf muscle endurance, estimation of pain related to the achillestendon and self-efficacy to be physically active for individuals who have undergone conservative or surgical treatment after complete achillestendon rupture.Method: 14 individuals afflicted by complete achillestendon rupture in 2010 were recruited as a purposive sample. Examination were conducted of: Ankle range of motion with a goniometer, calf muscle endurance through a toe-raise test, estimation of pain intensity related to the achillestendon by VAS and self-efficacy to be physically active through ?Exercise self-efficacy scale?. P-value and the median were calculated.Result: The results of ankle range of motion and calf muscle endurance were based on the difference between the injured and the healthy side. When testing active plantarflexion the conservative group had a median of 4 ? and the surgical group had a median of 10 ?.

Booth for operational planning of harvesting and for long term planning, data is today collected manually. Intensive objective field inventories are usually too expensive. To enhance optimisation of timber flow from forest to industry Moore efficient methods for measuring tree stems of standing trees are needed. The performance of terrestrial laser scanners have improved and these could possibly be used within forestry in the future. The objective of this study was to validate how a terrestrial laser scanner could be used to measure stem diameter, and to test how the errors depend on distance from the scanner and tree species. Two plots (one pine and one spruce) were used for this study.