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.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

There has been an increasing interest for ranking of Swedish health care and a lot of emphasis has been placed on the creation of indicators in order to rank hospital units. However, essays on to what extent the choice of statistical method affects the final result of the ranking of health care units have not been given the same attention. For this particular reason, the main objective of this essay has been to investigate whether the choice of statistical model has a significant impact or not on the final result, by using five different, more or less common, statistical approaches: bar charts (with and without confidence intervals), control charts, logistic regression, multi-level analysis using shrunken residuals. The analyzed material in the essay comprises 24119 patients that all have been prescribed some form of the lipid-reducing medicine statin. According to directives given by Region Skåne, doctors are encouraged to prescribe a particular type of statin medicine, namely Simvastatin, which has been proved to be equally effective, but significantly cheaper than other statin medicines.

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national debate the thesis brings attention to a number of central issues for libraries.

The aim of this study was to investigate whether a direct shift inpostural alignment results in changes in voice source characteristics. Ninemales with untrained voices were recorded standing in ideal posturalalignment and in the deviant postures swayback and kyphosis characterizedby extended hips and a slump back respectively. The voice source wasderived from the audio signal by inverse filtering. The parameters pulseamplitude, maximal flow declination rate, level difference between the firstand second voice source partials, closed quotient and the normalizedamplitude quotient in relation to subglottal pressure were compared betweenideal postural alignment and swayback and kyphosis respectively. Resultsindicate an impact of changed postural alignment on the voice source.Swayback posture gave significantly less pulse amplitude and maximal flowdeclination rate and significantly higher subglottal pressures thus resulting ina less effective phonation.

Att köra eller inte köra is a qualitative study aiming to show how environmentally conscious people who utilizes cars deal with their dissonant behavior, but at the sametime maintain an identity as environmentally conscious. The study is based on the fact that a third of those who drive cars in the municipality of Växjö would like to decrease their use of cars while at the same time having the infrastructural conditions to utilize other means of transportation. The study investigates inner obstacles in the form of habits and lifestyle, but also the different strategies the motorists use to reduce their cognitive dissonance and maintain a green identity. The indicators show that the reason the majority of the motorists continue to utilize cars is part due to inner obstacles (it's adeeply rooted habit, but also a big part of their lifestyles), part due to that the individuals have defenses for their use of their cars, defenses designed to have a dissonance reducing effect. The indicators also show that the motorists value their family higher than the environment, and in this way they can legitimize many of their car uses.

The accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.

AbstractThis essay discusses different explanations and interpretations of what characterizes large areas containing clearance cairns (cairn fields). Results from the analyses show that there are different explanations about when and why cairn fields and clearance cairns occur. Explanations vary from introduction of the wooden ard in the early Bronze Age to the introduction of rational hay-making in the Roman Iron Age.  There is, anyway, relative agreement considering why and when cairn fields were abandoned. The reason suggested is an increasing pasturage with the consequence of reducing soil to poverty during the period of the Great Migration or in the Viking Age.The most likely cultivation system in cairn fields is a system consisting of both intensive and extensive characteristics. The latter coincides with the probable mobility of settlements.

About a year ago, Göteborgs-Posten, one of Sweden's largest daily newspapers, decided it was unprofitable to continue producing their feature-style weekend magazine, Två Dagar. Standing at a crossroads,not wanting to stop producing the weekend magazine altogether, they decided to outsource. Spoon Publishing AB, a content agency with strong ties to Göteborg, were assigned with taking over the production.Going forward, Spoon has taken over a majority of the responsibility for the conceptual work and actual production, all with the main purpose of reducing cost and increasing efficiency.Normally Spoon does content marketing for a wide range of customers in an equally wide spectra of channels, from print to radio, television and web.The main purpose of this essay has been to investigate and establish whether the journalistic integrity and quality has in fact been maintained despite the weekend magazine being outsourced. We have analyzed selected editions of the magazine, first and foremost inarticles under the vignette fashion, using a qualitative method for content analysis, scrutinizing everything from the denotation of single words to the big picture. This specific vignette contains the most frequent contributions by in-house, or at least reappearing, journalists.Perusing the material in Två Dagar, we have come to the conclusion that the magazine has indeed retained its level of quality and still reflects the same core values as before being outsourced..

The objective of this thesis was to get more knowledge about how to design a dairy farm reducing the working hours and the work tasks whit high work load. I will try to reduce the working hours and the tasks whit high work load on my own farm witch I am about inherit. Today, the old stanchion barn has room for about 60 cows and 74 young cattle and need two men to run it every day. The total acre is 188 hectare, 100 hectare forest, 65 hectare farmlands and 23 hectare natural pasture. I have studied two solutions. In the first solution, I will use my old barn for young cattle and build a new barn for the cows.

Insecticides will be removed from Swedish forestry, at present insecticides are used to treat our seedlings to avoid them from being attacked by pine weevils. With the forthcoming ban on insecticides alternative protective measures will have to be tested. Holmen Forest Ltd has aimed to find an alternative and have developed a mechanic pine weevils protection accessory as well as a new concept on planting pipes. Studies have been conducted on the behalf of Holmen Forest Ltd to see how planting with the newly developed mechanical protectors and plant pipe stands up against the conventional methods used today. The study was conducted over a three week period. Three factors were compared regarding planting quality including i) pressure around the plant, ii) the depth the plant ended up in, iii) plant angle. Mechanical plant pipes were used in the study, and where tested like a one-handed and a two-handed pipe. The study concludes that further development is needed for the mechanic plant protector to live up to the speed and quality of conventional methods.

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.

The purpose of this essay is to understand the rhetoric presented by Henry V in Shakespeare?s St. Crispin?s day speech. More specifically, it examines the speech from a "dramatistic" point of view, i.e.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.