Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Background: Sweden is one of many countries which have a long history of immigration during the past decades. Each yearSweden receives numerous immigrants from different parts of the world, which has madeSweden to a multi-culture country.Aim: The aim was to describe nurses? experiences of encounters with patients from different cultures.Method: A literature-based study based on qualitative research, nine scientific articles were performed.Result: The analysis of the data resulted in four themes such as; insufficient communication, family members as a link to the patient, unfamiliar situation, and attentive to the patients? vulnerability with seven subthemes.Conclusion: For a well functioning encounter between nurse and patient from different cultures, a prerequisite is that the nurses establish a relationship based on good communication with the patient and relatives. This can prevent inequality, suffering based on lack of nursing, violation and misunderstandings..

Undersökningens huvudsyfte är få en insikt i vilka skönlitterära texter som läses på högstadiet. Lärare ifrån tre högstadieskolor har medverkat. Litteraturundervisningen är en stol del av svenskämnet och svensklärare har således ett stort ansvar när det gäller att välja ut adekvata texter. Därför är det intressant att ta reda på vilka texter som läses i sin helhet på högstadiet idag. Tidigare undersökningar är främst utförda på gymnasienivå och har visat att litteraturundervisningen tenderar att vara starkt styrd av lärare och gamla styrdokument samt förmedlar litteratur som ligger långt ifrån elevernas litterära register.

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

The purpose of this study is to assess the state of health of the individuals living in Löddeköpinge during the middle ages, whose remains were excavated by Chintio, H., 1975-80. The location is thought to have been a trading community that ceased to flourish towards the end of the Viking age. The main focus of the essay is to examine the occurrence of osteoarthritis (sv. artros), trauma, and analysis of stature, in order to understand population health during this time period. Osteoarthritis has never been researched in Löddeköpinge and the analysis showed that, of the 60 skeletons examined, 68,3% demonstrated some change in the skeletal joints, which is much higher than in the comparative material obtained from Lund and Sigtuna.

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

The horse's motivations to forage and eat are behaviors that horse owners should take into consideration when designing the horse's living environment. In today?s housing of horses, horses are often kept alone in boxes and paddocks and are fed with small amounts of energy-rich roughage. Problems that can arise with a shortened feeding-time and long periods of fasting are behavioral changes like stereotypic behaviors and an increased risk for ulcers. A solution to the short feeding-time is that you are feeding roughage in a small mesh hay net, or a so-called Slow-feed net.

The purpose of this study is to describe and analyze homelessness in a medium-sized municipality from an organizational perspective. Some of the central questions in this study are: How is the cause of homelessness explained? How do different actors in the community address, prevent and combat homelessness? Who is responsible for the homelessness?This study is based on four semi-structured interviews with organizations that work with homelessness. The analysis is based on problem definition theory.The result of this study shows that homelessness is a problem in this medium-sized municipality even if it is not a big one and that it is often closely combined with substance abuse. The responsibility for the homeless is on the homeless themselves and the social service because that causes is, according to this study, individual based.  .

We all know that water is very important for both animals and humans. When we are weaning the piglets from the sow we must guarantee that the piglets can start to drink more water instead of sow milk. The first thing to check is always the quality of the water that is to be used. To secure that, you must take a water sample. If the water is inadequate it can bring a lot of problems and diseases.

Svenska förmögna hushåll beskattas årligen för den del av nettoförmögenheten som överstiger ett uppställt fribelopp genom förmögenhetsbeskattningen, denna beskattning är inte proportionell utan medger skattelättnader för utvalda tillgångsslag. Denna uppsats undersöker om förmögenhetsbeskattningen har en inverkan på vilka typer av tillgångar de förmögenhetsbeskattade efterfrågar. Jag använder den efterfrågemodell som formuleras av King & Leape (1984), vilket innebär att efterfrågan för de olika tillgångarna förklaras i två steg, sannolikheten för att äga tillgången samt andelen av nettoförmögenheten som hålls i tillgången givet att tillgången ägs. Datamaterialet som används i de empiriska modellerna är SCB:s HINK/HEK register, genom detta datamaterial formuleras åtta olika typer av tillgångsslag som används i de empiriska modellerna. För att undvika att introducera endogenitet i modellen så använder jag två olika exogena ansatser för att inkludera förmögenhetsbeskattningen i efterfrågemodellerna.Resultaten från de empiriska modellerna tyder på att de förmögenhetsbeskattade har en högre efterfrågan för aktier, samt i viss mån även en ökad efterfrågan för andra riskfyllda tillgångar.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.