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.

Aim: The aim of this study was to describe what nurses experienced in connection with waiting time related frustration among patients and relatives in the emergency department and also what strategies nurses use to manage waiting time related frustration.Background: The numbers of emergency department visits are increasing and lead to waiting times which can cause frustration among patients and relatives, a frustration that nurses encounter in their everyday work and need strategies to deal with.Methods: This is a descriptive qualitative study. Interviews are conducted with five nurses, transcribed and analyzed by qualitative content analysis.Findings: The nurses feel inadequate and powerless when they meet patients and relatives frustration. In order to deal with patients and relatives frustration, they use the strategy of participation, which implies to involve and meet patients and relatives needs for information and to be seen. In order to prevent themselves becoming frustrated they use adaptability, by creating an inner calm, not take it personally and to distance themselves from the frustration.Conclusion: The result highlights the importance of managing the activity to reduce waiting time related frustration, for example through reflection and working for reducing waiting times. Further research is also needed..

Background: There might be a risk that family members experience limited possibilities to act, participate and influence the end of life care for the elderly in the nursing home. For family members it could be the first time they face death which can imply a lot of questions and existential needs. Aim: The aim of this study was to examine the needs of family members in the patient terminal care in a nursing home. Research methods: The study implemented a qualitative approach and data was collected through four interviews and through a literature review were 17 articles were selected. The results were processed and analysed with a qualitative content analysis and two main categories, participation and assurance with subcategories were identified.

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..

Unwanted vegetation on the land of electric transforming stations is a problem, in the sense that it contributes to higher fire risks and also constitutes an obstacle for people performing maintenance operations at the station. Such unwanted vegetation is controlled using herbicides and mechanical measures. Since the use of herbicides implies environmental hazards, there is a need to find alternative ways of fighting the unwanted vegetation. Investigation into suitable plants for ground cover, trials in the greenhouse, trials in the field, soil analyses and compilation of experiences from similar trials are parts of this work. The paper also contains analyses of possible environmental benefits and economical gains. There is also a final discussion of some proposals regarding alternative weed controlling methods.

This project is implemented as a thesis at the Royal Institute of Technology in the master?s degree program Integrated Product Design and Industrial Design Engineering. The project has involved development and efficiency of a free starter package for expectant parents with useful content consisting of useful products for both before and after childbirth. Areas that have been investigated include packaging development, service design and appropriate content for the package.During the work, theory about packaging design, materials, manufacturing techniques and logistics have been processed to base the further work on. The project process has involved competitor analysis and interviews with store owners and customer surveys, that have been conducted to identify areas for improvement of the current solution.

The cat has evolutionary become an obligate carnivore. Today it is common to feed the cat a dry food. Studies have shown that the dry formula can have negative consequences for the cat. A literature study where conducted to investigate whether the cats origin makes it incapable to compensate for the changes a dry food entails. The impact and implications regarding water intake, energy intake and blood glucose concentration when feeding the cat dry food where examined.

This study revolves around calculating the extent of appearance of both anonymously and named men and women as well as determining whether or not Yvonne Hirdman?s gender theory is applicable on two versions of a Swedish educational history textbook called Epos: historia: för gymnasieskolans kurs A (2008) and Epos [historia] 1b (2012), published for two different curriculum. Our qualitative investigation of two parts of the book?s content proves that the two principles of gender system are present in both books, although to a lesser extent in the latter version. Calculating the material, results have shown that anonymous men and women are almost equally presented in Epos 2012, which is not the case in the 2008 version.

The purpose of this Master?s thesis studies is to examine how information seeking is taught from a pedagogical and didactic perspective. The questions at issue are:? What is the content in information seeking education?? What aims are focused in information seeking education?? What methods are used in information seeking education? The methods being used are empirical studies and studies of literature, within the subject area. The study is inspired by phenomenographical learning theories.

This study concerns how Muslims are portrayed in a choice of twelve news articles from Swedish dailies and tabloid newspapers on the aftermath of the film Innocence of Muslims published on YouTube. All articles are distributed in the newspapers Aftonbladet, Expressen, Dagens Nyheter and Svenska Dagbladet in the period of September 11th, 2012 until September 30th, 2012.For this study, a qualitative text analysis has been embraced and focus has been on van Dijk?s Critical discourse analysis to the texts, with additional features from semiotics applied on the images.The theories consist of Critical discourse analysis, hegemony, ideology and power, postcolonialism and stereotyping.In the qualitative content analysis, concrete examples from the articles are retrieved and commented. These have been divided into various themes, which are trends that the authors have been able to distinguish in the analysis.The result shows that Muslims in the analyzed newspapers are portrayed as the others, unimportant and extremely religious, in a negative manner rather than a positive. Moreover the press has tendencies to generalize Muslims as a group.

The purpose of this dissertation is to create an understanding of how a personal idea in the mind of an entrepreneur becomes an outspoken vision in one biotech company. More specifically, for what purpose the vision is used at different stages, how it is communicated, its content and what impact previous visions have on future vision work and in order to reach a deeper understanding of how vision develops over time and how it is used we have employed a qualitative approach based on a case study. The theoretical framework starts with the concept of vision and related concepts. Furthermore, the entrepreneur?s and manager?s usage of vision is examined.

In all equestrian sports except for individual voltige, men and women compete on equal terms, which otherwise is very rare in sports. This study examines from a gender perspective how female and male riders are reffered to by expert commentators in competitions. The aim is to see if there are differences in how the riders are depicted and mentioned based on gender. The material consists of comments about eight rides, four performed by female riders and four by male riders, from two large international world cup competitions in dressage, broadcasted on SVT in 2012 and 2013. The material has been transcribed and then analyzed using content analytic method with a quantitative and a qualitative part.

The digitalization of the media industry has involved great changes for the Swedish daily press. Instead of subscribing on a daily newspaper, more people tend to read newspaper's free edition online.  The recent recession has contributed to strike hard against the newspaper's economy. This is the problem our research is based upon. How will the newspaper develop and which measures have to be done to get a well functioning business model that is suited for future conditions?We have made qualitative interviews with Swedish newspapers: Göteborgs-Posten, Norrköpingstidningen, Sydsvenskan and with the danish newspaper Politiken.

This essay researches how newspapers created fictional reader identities through their content. Three newspapers have been studied from the week first to eight of February 1890, Nya Dagligt Allehanda, Dagens Nyheter and Stockholms Nyheter. The question that the essay is attempting to answer is which fictional readers were created. This is done through both a content analysis and a deeper language analysis of the newspapers. The text is seen as an active agent, creating the identity of the reader that they imagine when they write, an ideal reader.

This paper investigates the presentation of Islam in textbooks used in the study of religion in high schools. The papers focus on two main questions concerning the ways in which Islam is presented in the analysed textbooks, and how the new curriculum has influenced the portrayal of Islam in the materials. Here, the paper utilizes a method of critical discourse analysis with Faircloughs three-dimensional analysis. The paper then concludes that the presentation of Islam is negative in nature, with the content and view of Islam having been simplified and stereotyped. Often the textbooks studied frame Islam as being an aggressive and oppressive religion, especially in matters con-cerning women.