During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

A daily newspaper?s main purpose is to inform its readers without creating noise. Theimportance of the visual presentation is therefore of weight for an effectivecommunication process. This study informs about the importance of typography inthe visual decoding process. The study includes the Swedish newspaper DagensNyheter?s transition from printed media to digital media adapted to an Ipad.

I och med att nyckelharpan blivit allt populärare, har den spridit sig över Sverige och även utanför landets gränser. Som nyckelharpsspelman och lärare på nyckelharpa, väcktes ett intresse för att undersöka hur nyckelharpans spridning ser ut under 2000-talet. Syftet är att få vetskap om hur och till vilka nyckelharpan spridit sig och vilka nya användningsområden den kommit att få. Undersökningen genomfördes som litteraturstudier med jämförelser av litteratur nära knutet till ämnesområdet. Resultatet av undersökningen visar att nyckelharpans spridning under 2000-talet främst skett genom olika medier där Internet spelat en framträdande roll. Den globala spridningen är betydande med nya utövare, främst i USA men även i flera Västeuropeiska länder.

The study was conducted in Jönköping County Chamber of fibrillation and is about change and improvement of process modeling technology. The process for treating patients with fibrillation is in the need to evolve and improve. In order to develop the care they needed a current state description which usually is made with the traditional process modeling tool.Many scientists and health professionals is in the opinion that this technology gives a too rigid image to describe the care processes. It also does not sufficiently take into account the human aspects. This reasoning suggests that the process modeling technology in healthcare is in the need to develop multiple perspectives.

AbstractHåkan Ljung: Förklassik för knäppinstrument. En studie kring en sonat för cittra av Johan Wikmanson. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats för 60 poäng, ht 2005.My main purpose with this thesis is to highlight a piece of music written for a relative of the 18th century cittern. This sonata, composed around 1780, is a well thought composition written in a pre-classical style.  The composer of this music is Johan Wikmanson (1753-1800) who is mostly known for his string quartets, songs and piano pieces. Because of the importance for the music as a whole, one task is to reconstruct the second movement from severe errors. This was carried out by doing an overall analysis of the two movements themes, motives and structures.Since many arrangements for plucked instruments occurred by other composer's works, my second aim is try to tie this Sonate as an original version written by Wikmanson himself. As a part of my main purpose, the reader will also receive a short presentation of the Swedish cittern designed by the Royal instrument maker Johan Öberg the elder (1727?-1779) with a description of its connection with the manuscript. .

Ipendo Systems in Linköping, Sweden, is a small IT consulting firm developing among other things custom portal applications based on Microsoft Sharepoint 2010. The purpose of this thesis is to investigate whether the test tools TestComplete and LoadComplete provide sufficient compatibility for functional and non-functional testing of Ipendo Systems? Sharepoint based applications, as well as design testing related activities to be incorporated into their existing software development framework. A test process maturity framework was chosen and applied for the design of the testing activities, while the test tool investigation resulted in guidelines on how to apply the tools effectively and circumvent any issues discovered..

This paper examines how recruiters use social media during their recruitment process. The paper focuses on the staffing industry and will further examine how recruiters are handling jobseekers personal privacy when they are using social media in a recruitment process. The paper are trying to understand the meaning of what personal integrity means and how or if recruiters show consideration to this in a recruitment process when they are using social media as a recruitment tool. Our result demonstrates that, today recruiters use social media daily to conduct background checks on job applicants. There are no clear instructions and rules on how recruiters should handle background checks through social media. Recruiters believe that job seekers are responsible for the information contained on the their social media.

The purpose of this study was to find out what different groups of visitors do when they are at Borås City Library. Three issues were formulated from the purpose and they were: What do users do when they visit the City Library in Borås? What occupations do those who visit the library have? What similarities and differences are there in the use of the library depending on the visitors? occupations? To answer these questions a questionnaire was handed out among the visitors at Borås City Library. The theory that was used when the material was analyzed comes from the book?Gør biblioteket en forskel?? and the book is written by Henrik Jochumsen and Casper Hveneegaard Rasmussen.

This essay aims to report on the process of our documentation of art objects in the care of Smålands nation in Uppsala as a part of our education in museology and cultural heritage studies. The nation has a long history and our documentation shows many valuable objects reflecting this. The care of these objects is substandard and in great need of change. Our work process has involved photography and research about each object, the information has then been registered in our catalogue. The documentation has, besides the catalogue, generated a plan for future management and storage of the collection.

Sjuksköterskors attityd till omvårdnadsforskning och forskningsanknytning i sitt omvårdnadsarbete är en del i omvårdnadens utveckling. Denna studie har för syfte att beskriva psykiatrisjuksköterskors attityd till omvårdnadsforskning och forskningsanknytning. Frågeformulär skickades till 40 slumpmässigt utvalda sjuksköterskor inom vuxenpsykiatrisk vård på ett universitetssjukhus i södra Sverige. Data har bearbetats i SPSS 11.5 och redovisas med frekvenstabeller och diagram. Resultat från 26 erhållna frågeformulär visar att psykiatrisjuksköterskorna hade en positiv attityd till forskning men att resultat från forskning inte används i någon större utsträckning.

This essay is based on seven lifestoryinterviews with people who are undergoing orhave undergone a long asylum process. Four women and three men have contributedwith their stories about their experiences of waiting for a determination of theirapplication for residence permit. The main aim of the essay is to give betterunderstanding of how to be a refugee and a long asylum process affects people's abilityto narrate and thus examine their opportunities to be active in the construction of theirown identity.The questions that are debated and discussed are:? What can it mean for an individual's identity to escape her country and for a longtime wait for decision of asylum?? What stories can be told?? What reality are highlighted as central in the stories?? How do they handle their situation and give meaning to their lives?The analysis is based on two main theoretical perspectives: narrative theory and identitytheory. The approach is that people create meaning of events through storytelling andthat they through this process of narrating construct (and reconstruct) their identities -the self image as one have and wants to present to others.In the analysis three different types of stories are distinguished, stories that arerepresented in the empirical material: the story that can not be told, the story that mustbe told and the story that are gladly told.

This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way. The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.

The Landscape Architecture Program at SLU, Ultuna provide several design courses. Within these courses, students are mainly introduced to one type of design process, a process based on the specific site and its conditions, known as Genius Loci. This report presents a course and a design methodology from Cornell University which aims to provide students with tools for a more conceptual way of thinking about design and architecture. The design method is presented in two stages. First an introduction to the course description and objectives.