Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Introduction: Malnutrition leads to loss of health and coexists with disease and loss of function. A good nutritional status becomes more important the older you get to maintain a good health. Studies show that it is important to identify and prevent malnutrition in its early stages. Men and women recieve different medical treatment in a number of different medical diseases. There are few studies in nursing from av gender perspective.Aim: The aim of this study is to examine the prevalence of malnutrition in the elderly in Västra Götaland with focus on gender differences when it comes to prevalence and nursing interventionsMethod: A register study with av quantitative approach is conducted to answer the aim.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

Aim: To investigate if physical exercise in combination with coaching will reduce pain and improve knee function in patients with mild to moderate osteoarthritis in the knee compared to physical exercise alone.Method: The study consisted of 42 patients who were randomized to either an intervention group or a control group. Both groups followed a standardized training program at home, but the intervention group received additional support with regard to the aim of their training, as well as extra coaching during the training period of ten weeks. A Visual Analog Scale (VAS) was used to evaluate the patients? pain. A 10 metre walking test, the Index of Muscle Function (IMF) and the Knee injury and Osteoarthritis Outcome Score (KOOS) were also used to evaluate knee function.

Archbishop KG Hammar has attracted attention for his liberal position in theology. His view on the role of language and communication is central in several books and articles he has published as leader of the Church of Sweden. One of his main theses is the fact that meaning is created in the encounter between text and reader. He often reiterates: God is relation. This non-traditional dynamic stance has a broad impact not only on theology.

The essay's aim is to create an understanding for the act; ritual, and the functions or possible functions in an organisation. Many of the functions attribute to rituals lie in the ritual's double function. A ritual can function both as a practical/functional and a symbolic act. The functionality in a ritual doing is not depending of the "symbolic meaning". The functional value exists there always.

The purpose of my study is that I have examined children age 4 years and 5 years of their perceptions about the body's internal organs, and if they know where they are sitting in the body, and what their perception of organ systems. I have compared their perceptions and thoughts about the internal organs, to see their similarities and differences it is about childrens perceptions and thoughts dependent if they is 4-respektive 5- years old.The results that I got from my examination was that they showed me a big variety by their earlier perception about the organs. Some had knowledge of the name, some had of the function and some of the place of the organ brain, heart, lungs, stomach, liver and intestines. All these knowledge about the organs was a variety on and you could see similarities and differences in the different ages. One example about a different is that it was a four year old child that could the name of the stomach and the stomach function while there was three five years old children that could the brains name, function and place..

The concept of function represents a major part of mathematics and becomes more significant in school during high school. Throughout history, it has been a difficult concept to define and may create challenges for contemporary students. This literature study aims to identify students' difficulties with the concept of function, as well as to account for how the definition of a function has evolved historically. The literature study has been conducted through database searches in ERIC, Education Research Complete and MathSciNet via EBSCOhost, as well as through chain searching. The study results in identifying that students' difficulties with the concept of function primarily include the graphical and algebraic forms of representation.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

The fungus Gremmeniella abietina causes damage to conifers that can lead to tree death. In 1999 and 2001 the pathogen caused severe attacks in Sweden, where about 500 000 ha of pine forest were affected. Trees of all ages were attacked, but mainly forests between 30-60 years that were ready for their first commercial thinning. After recommendations from the forest agency, sanitary fellings were made to trees that had more needle loss than 85%, a total of about 50 000 ha. Economic losses have been estimated to more than one billion SEK.

Purpose: To evaluate how a treatment period on four weeks in a warm climate influences physical function, condition and the patient's experience of the climate effect of patients with ankylosing spondylitis. Method: 10 persons with a diagnosis of ankylosing spondylitis went through four weeks of treatment on Centro Forestal Sueco, Marbella. The treatment consisted of both physical and theoretic lessons given of a rehabilitation team. All patients were examinated measured for physical function and condition before treatment, after two weeks and at the end of the treatment. To measure physical function, Timed-Stands Test, Timed Get Up and Go, The Bath Ankylosing Spondylitis Metrology Index, Index of muscle function and functionestimitation of shoulder/arm were used.