BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Background: The majority of nurses experience work relatedstress, which can lead to a negative impact on patient care. Thestress can be handled by coping strategies. Aim: To illuminatecoping strategies among nurses experiencing work relatedstress. Method: The study has been accomplished as aliterature study, with a systematic review of scientific articles.Findings: Following coping strategies appeared: problemsolving, long-term strategies, passive strategies, leisurestrategies, social support and mental strategies. Conclusion:Awareness of coping strategies for dealing with work relatedstress, can lead to improvement in patient care..

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

Hälso- och sjukvården är idag under stor förändring. Dagens sjuksköterska ställs inför kraven från den allt mer välinformerade patienten. Enligt lag har patienten rätt att vara delaktig i vården bland annat genom att läsa sin journal. Dagens sjuksköterska måste tillåta patienten att aktivt delta i sin vård. Som teoretisk utgångspunkt har Benners omvårdnads teori använts.

Bakgrund: Människors tillvaro baserar sig på relationer till andra och det är kommunikationen som utgör grunden för dessa relationer. Avsaknaden av ett gemensamts språk mellan sjuksköterska och patient upplevs som ett hinder för att ge vård av god kvalitet. På en akutmottagning träffar sjuksköterskorna, under en kort och intensiv period, ett stort antal patienter och gör en snabb bedömning och prioritering. För att det ska fungera måste sjuksköterskan förstå patientens kommunikation. Syfte: Syftet med studien är att beskriva sjuksköterskors kommunikation med patienter där ett gemensamt språk saknas, på en akutmottagning.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Syfte: Att beskriva nyutexaminerade allmänsjuksköterskors upplevelser av att vårda patienter i livets slut. Metod: Författaren har genomfört en kvalitativ intervjustudie med beskrivande design. Undersökningsgruppen valdes ut genom bekvämlighetsurval och bestod av sju allmänsjuksköterskor som jobbat max två år som sjuksköterska. Det insamlade materialet analyserades utifrån en kvalitativ innehållsanalys. Resultat I analysen framkom sju kategorier. De intervjuade sjuksköterskorna beskrev en tillfredsställelse i arbetet med patienter i livets slut, vilket kunde dels bero på att de utvecklades i det jobb de gör, men det kunde också bero på att de fick uppskattning från patient och anhöriga. Trots arbetstillfredsställelsen som sjuksköterskorna beskrev kunde de även få en känsla av otillräcklighet i vårdandet av patienter i livets slut, vilket kunde vara en konsekvens av brist på tid och personal.

Diabetes mellitus type 2 is a rapidly increasing disease worldwide. The disease is connected to lifestyle. Making lifestyle changes is hard. When suffering from Diabetes mellitus type 2 it is necessary to live healthy to prevent secondary diseases. Lifestyle changes includes for example changing dietary habits, become psychically active or losing weight.

Swedish studies have shown that more people than expected have problems with leg ulcers and that the yearly cost for treatment per patient is approximately 26 500kr. Since the elderly population is on the rise, there is a need to highlight this growing problem, to make sure that proper assessment tools are used and to improve the standard of care given to patients with leg ulcers. The aim was to show what a difference the nurse can make to patients with leg ulcers. With all types of wounds it is imperative to establish if there is any underlying reasons since certain illnesses can cause more wounds or delay the healing process. The doctor is responsible for making the diagnosis and to prescribe the correct treatment whereas the nurse?s responsibility is for the nursing care and its documentation.

Introduction: The conversation is one of the main components of the nursing process in psychiatric care. The preunderstanding on this research field is described based on theoretical concepts that together form the basis for understanding the study; nurse's role in psychiatric care, communication and caring relationship, as well as theories of the caring conversation and person-centered care. Research on the caring conversation as a theory and how it is experienced by patients existed, however, no research from the nurse's perspective was found.Aim: The aim of the study was to describe nurses' experiences of the caring conversation with patients in psychiatric open care units.Method: Qualitative research interviews were conducted with six nurses working in outpatient psychiatric care in the west region in Sweden. The interviews were recorded, transcribed and then analyzed according to the qualitative content analysis as described by Graneheim and Lundman (2004).Results: Four categories with related subcategories were distinguished throughout the analysis: The caring conversation, The importance of the care plan, Limitations and Caring based on the patients narrative.Discussion: An uncertainty about what caring conversation is and what it should contain creates uncertainty in the nurse's work. This results in a need for training for the individual nurse and the further research to obtain evidence for the importance of conversation in caring work.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

Titel: Thinking outside the box: Goals and Salary boxes as motivational factorsAuthors: Anna Ceder and  Karin Barwinger PlogareSeat of Learning: Uppsala UniversityPurpose: The purpose of this study was to investigate if the imposition of salary boxes in Uppsala municipality has had any influence on the organisation?s employees? to improve their work motivation. The reason for the study was to look deeper into employees? motivational factors, this with a focus on salary as motivational factor in structures of salary boxes where it is possible for the employee to work towards goals which affect their salary. The primary purpose of the study was to look into if employees? ability to advance their performance had any connection to the impostion of salary boxes.Methodology: In order to collect as much data as possible for the measurements one of the largest occupational groups in Uppsala municipality was chosen, which represents the group of pre-school teachers.

The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.

Growth models are very useful tools for forestry to predict growth and yield. With growth models and optimising tools you can manage forest stands in a way that maximize benefit and income. There are three major types of growth models. Stand models; stage structured models and single-tree models. The most advanced models give the most accurate forecasts.