The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Belöningssystem används flitigt i arbetslivet men forskningen kring dess effekter på anställda ha varit snål. Syftet med denna studie är att undersöka hur ekonomisk belöning uppfattas av fastighetsmäklare samt vilken effekt det kan ha på deras motivation, prestation och lojalitet gentemot företaget. Sex stycken kvalitativa intervjuer genomfördes med fastighetsmäklare från olika lokalkontor i stockholmsområdet. Tematisk analys gjordes med teoretisk grund i Cognitive Evaluation Theory (CET) samt Self-Determination Theory (SDT). CET utgår ifrån att människor bedömer händelser utifrån en kontrollerande och en informerande aspekt medan SDT handlar om hur motivation kan vara mer eller mindre externt reglerad.

The aim of this study is to explain and analyse political steering of public libraries in Swedish municipalities and the roles of politicians and administrators in this process. To fulfil this purpose five municipalities have been studied. It is argued that both politicians and administration have to be included in a study of steering and that the relation between politicians and administrators should be seen as an interplay. Planning and evaluation are discerned as the two main activities in the steering process. The material in this study consists mainly of information collected through interviews with library responsible politicians and library managers in all five municipalities.The results show that libraries are considered politically uncontroversial and that politicians see little need for political interference and steering.

The purpose of this Master?s thesis is to perform a user oriented evaluation of the International Library?s website. The questions posed in this study are; for what purpose do the users in this study turn to the International Library?s website; what does the users information searching process consist of when visiting the site; how does navigation, layout and content effect the users satisfaction with the website; do the users in this study consider that the International Library?s website can be improved and if so, how? The study was performed with a user oriented approach where six qualitative interviews with librarians who use the website were conducted. These interviews were analysed using Brenda Dervin?s Sense making-theory and Leclercq?s theory about user satisfaction.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Breakfast and cognition from a youth perspectiveAuthor: Linn Kruse and Anneli HulldinSupervisor: Anna WinkvistExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26, 2014Background: Breakfast as an influencing factor on cognition and is often on the table for discussion in society. A lot of research has been done about how omitting breakfast affects adolescents and their short time cognition. Cognition is complex as a concept and is measured in different ways and the existing research in the area often compares different types of breakfasts instead of the difference between eating and omitting breakfast.Objective: To evaluate the scientific evidence for an association between adolescents? breakfast eating and short time effects on cognition in adolescents.Search strategy: To find relevant articles a systematic literature search was made in the databases PubMed, Scopus and Cochrane. Search terms that were used were: children, young adults, adolescents, cognition, and breakfastSelection criteria: Ages 12-20 years, measures cognition, RCT, studies comparing breakfast eating with omitting breakfast, human studies, language English or Swedish, no sick adolescents or adolescents with diagnosis.Data collection and analysis: Two original articles met the inclusion criteria and were reviewed by the SBU audit template for RCT studies.

Outages in the electric grid can be costly for society. Because of this, reliability is one of the parameters used to regulate network companies. Reliability in electrical grids can be measured with SAIDI, system average interruption duration index, which for Fortum Distribution has increased in Stockholm?s distribution network (11 kV) in the early 2000?s.By using outage data for Stockholm from 2011-2013, sets of parameters to be used for reliability calculations in the network information program Tekla NIS were derived. Two different options for investment were then analysed: changing old cables with high fault frequencies, and installing automatic switching in distribution substations.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicin and Clinical NutritionAbstractTitle: Does supplementation of omega-3 during pregnancy affectprevalence of allergy in infants and children?Author: Peter Eliasson, Anna RahmSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 ECTSDate: 2012-04-12BackgroundEpidemiologic research has shown an association between a high intake of fish and allergy.The underlying theory is that allergy develops already at a prenatal stage and food intakeduring pregnancy has been shown to be significant. Conducting research on allergy isproblematic since it has genetic, as well as enviromental, determinants.ObjectiveThis thesis attempts to conclude and evaluate research on a connection betweensupplementation of omega-3 during pregnancy and allergic outcomes in infants and children.Search strategyThe literature search was conducted in the databases PubMed and Scopus. Among thekeywords chosen were omega 3, supplement, pregnancy and allergy.Selection criteriaHuman RCT, that measured allergy, where the intervention consisted of supplementation withomega-3 for at least ten weeks during pregnancy and ceased at birth.Data collection and analysisThree articles were chosen for this thesis. The articles were examined using templates fromSBU and the quality of evidence was evaluated according to GRADE.Main resultsNone of the articles showed a protective effect on allergic outcome but in one of the studiesthere was significant reduction in eggallergy and another showed significant lower occurrenceof severe eczema.ConclusionsSupplementation with omega-3 during pregnancy does not occur to have an protective effecton allergic outcome in infants and childen but the evidence for this is considered to bemoderate.

In 2003 the libraries of ten municipalities in the northern part of Sweden were each given 10 000 (SEK) by the BIN-project to purchase books on demand instead of making inter-library loans. This attempt was called Köpa på efterfrågan (Purchasing on demand). The purpose of this master thesis is to evalutate Köpa på efterfrågan. The results of the evaluation show that the books purchased on demand were quite popular. Almost all the purchased books were non-fictional with most books being bought within the field of medicin.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

The aim of this master?s thesis is to explore concert institutions? informative texts prior to upcoming concerts ? texts in promotional materials and descriptive texts in programme papers. The thesis is carried out from a critical discourse analytical perspective. The discourse analysis is focusing on finding the texts? messages and it asks the question: To whom are these texts addressed? Theoretical support is mainly taken from Foucault?s theory about the relation between power and knowledge.

This paper is finishing part of the two-year master programme in Industrial Engineering and Management.Initially there was an inquiry of studying the queue-times that Fläkt Woods uses when they break down internal working orders. These times were assumed to be too generalised and does not apply to the actual value of the queue-times which generates incorrect data and delivery delays. During the work of this paper it has been established that it is not the queue-times that is the biggest problem. The problem is the shop floor control and the lack of manufacturing the right products at the right time. Therefore an analysis of the production planning process was made to bring forward the real problems.

The purpose of this study was to survey the occurrence of and obstacles to team training inneonatal life support in Swedish hospitals and, accordingly, to compare university hospitalswith other hospitals. The study included all the managers in 37 pediatric wards whoparticipated in telephone interviews with the aid of a questionnaire. The results showed that81 % of the Swedish hospitals that have a paediatric ward train the staff in neonatal lifesupport. All of the university hospitals and 74 % of the other hospitals are running training insome form. The methods of training varied and so did the occurrence of training.

The aim of this Master?s thesis was to find out more about the delimiting quality- and shelf-life parameters over time for liquid oat-based products. According to that, to present applicable subjective and objective shelf-life test approaches at accelerated conditions. The study aimed to gain a deeper knowledge concerning the general and accepted way of performing accelerated storage tests. This study focused especially on products, which suffer from quality failure caused by oxidation, such as liquid oat-based products.

Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.