A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The aim of this study is to examine how the adult students in the Adult Education Initiative called Kunskapslyftet, experience their use of the Main Public Library in Linköping and how the librarians experience the change in their working situation after Adult Education Initiative has started in July 1997. Methods used in the survey are interviews with librarians and students in the Adult Education Initiative. I have also distributed questionnaires to some of the adult students and studied literature that describe students use of libraries. The result shows that the students generally are satisfied with the service they get from the librarians at the Main Public Library. It also shows that what the students mostly asked for, are help to search information about a subject and to find literature in the library.

Because of the large supply of information is today's leisure travelers very enlightened and have firsthand knowledge of what can be demanded on a hotel stay. Along with business travelers, who are not price sensitive, they place higher demands on the standards and service they require. It has become increasingly important to attract the visitors in a unique way.The purpose of this study is to reveal those aspects which hotels focus on in their business in order to keep their guests, despite the strong competition and the new demands of the changing hotel industry. The study has examined more closely if the hotels have specific concepts in their approach, if their servicescapes (the environment where the service is assembled) are designed in a unique way to attract visitors and if the hotels have special relationships with their guests.The study is qualitative and in order to answer the purpose has observations of the selected hotels and interviews with managers and receptionists been made.One of the conclusions that we reached is that the most important aspect in the hotels business is their relationship to the guests. Each respective hotel strives to have a special and unique relationship with its guests conveyed by its staff.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

Sexualitet är en del av att vara människa och berör själva meningen med livet. Den finns med oss i alla åldrar och livssituationer. Vid sjukdom och behandling påverkas sexualiteten på olika sätt och det är därför viktigt att allmänsjuksköterskan uppmärksammar och berör patientens sexualitet i omvårdnadsarbetet. Trots vetskapen om detta väljer många sjuksköterskor att borste från patientens sexualitet, vilket kan orsaka mycket onödigt lidande för patienten. Sexuell dysfunktion kan även vara det enda tecknet på allvarlig sjukdom och det är därför av stor vikt att sjusköterskan införlivar sexualiteten i omvårdnadsarbetet.

Alternative splicing is a process that partly rejects the common definition of a gene ? that one gene codes for one specific protein. By variable combination of coding regions (exons) and exclusion of non-coding regions (introns), formation of several different mRNA-transcripts, and consequently several different proteins, can derive from the same gene. Alternative splicing is an important condition for the development of complex life forms, but it is also a highly sensitive process and inaccurate splicing is the cause of approximately 15 % of mutations that cause genetic diseases. This article presents four genes, BRCA1, BRCA2, ER? and ER?, and inaccurate splicing of these genes increases the risk of developing cancer, particularly breast cancer and ovarian cancer.

AbstractThis paper is about children and stress. Stress among children is a serious problem and to be aware of that as a preschool teacher is very important. I?ve focused on the youngest childrenin preschool. I?ve searched for information in litterateur and articles.

Allt fler företag väljer att vara webbaserade och ägna sig helt till e-handel. Samtidigt fortsätter antalet e-handelsföretag att öka i antal kraftigt. Företagens behov av personlig information och kunddata har även ökat för att förbli konkurrenskraftiga. Vilket skapar ett problem, behovet av denna personliga information hos företagen riskerar att inkräkta på användarens personliga integritet. Tidigare forskning presenterar inte mycket angående värdet av den personliga integriteten och de fördelar ett skyddande av detta genererar.

In todays high-technological society where the Internet plays a central role in our day-to-day life, many e-retailers are not able to attract customers to complete a transaction on their website. In order to succeed, many e-commerce sites must improve several safety aspects regarding online payment, in order to be perceived as a reliable and secured retailer. The purpose of this paper is to investigate if increment in various combinations and aspects in online payment will in fact improve the customer's perception of the e-retailer and result in completed transactions. In order to investigate this aspect, an experiment was conducted to be able to compare eight independent groups, that each had been exposed to a different security scenario on the online payment website of either a known or unknown retailer. Our results clearly prove that perceived security of the retailer's payment website increases willingness to purchase from the retailer.

Infection with intestinal parasites can in many cases be the reason for decreased performance or production. The gastro-intestinal nematode, Ostertagia ostertagi, and the lungworm, Dictyocaulus viviparus, are the most pathogenic nematodes of cattle and severe infection can lead to death. They have both a direct lifecycle and on the pasture the parasites spread as freeliving worms. The parasites are mainly a problem for the first season grazers. They have not developed immunity against the parasites and are therefor more sensitive to parasite infections.

The purpose of this study was to gain insight into refuges experience of traumatic events such as torture, political persecution, war, natural disasters and other trauma. For the study used theories which, inter alia, deals with many of the refugees coming to Sweden is influenced by various psychological trauma and may be accompanied by torture, political persecution, war, natural disasters and other trauma. To this study, a survey with 40 participants, 17 women and 23 men. There was also an interview on the Internet with a refugees consultant within the Red Cross. The men had higher average than women in all the perceived problems.

Information technology (IT) penetrates more and more areas in the community. The Commission for Information Technology is of the opinion that the use ought to be widespread but states that this is not yet a reality. Differences exist between groups, e.g. between women and men. The purpose of this Master's thesis is to examine how female university students enrolled in two different programmes experience and use IT and to compare this with society's picture of the relationship between IT and women.

This thesis has the overall objective to develop the optimum sealing system between the retarder and transmission. Today, there is a pressure-relief and two radial seals separation between the retarder and transmission. It has been found that carbon residue formation may occur between retarder axle and seal lips with, in some cases, leakage as a result.We have in this thesis tried to explain the phenomenon of carbon residue, how it is formed and why it can be seen just on the seals? A rig test was conducted where we show how friction, speed, transmission temperature and mitigation phases of the retarder affects temperatures in the sealing environment. Factors affecting the coke structure are reported, together with proposals for measures that provide a mitigating seal environment.