Demenssjuka ville så långt som det är möjligt behålla sin självständighet i vårdandet. Närståendevårdares kärlek och stöd betraktades värdefullt för de demenssjuka för att uppleva trygghet. Även sjuksköterskan uppskattade närståendes närvaro och såg dem som en resurs i vården. Syfte: Syftet var att beskriva närståendes erfarenheter av att vårda en person med demenssjukdom. Metod: Den valda metoden var en systematisk litteraturstudie där kvalitativa studier analyserades.

During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

Bakgrund: Sjuksköterskor kommer i sitt arbete att möta svårt sjuka patienter och deras närstående. När någon är sjuk involveras hela familjen. Det är då viktigt att närstående får hjälp med att bearbeta sorgen och lidandet som uppstår och då spelar sjuksköterskan en viktig roll. Syftet: Syftet var att belysa hur närstående upplevde sjuksköterskans stöd i sin sorg och sitt lidande. Metod: Studien genomfördes som en allmän litteraturstudie och baserades på tolv vetenskapliga artiklar.

Bakgrund: Att vara närstående åt någon som befinner sig livets slut är en stor påfrestning där delaktigheten blir central. Hur närstående upplever delaktigheten är beroende på hur information ges. Att vara delaktig innebär att ha en del i, att vara närvarande och medverka i vården av en annan person. Utifrån ett systemteoretiskt tänkande betraktas personer i sitt totala sammanhang där även de närstående hamnar i fokus. Syfte: Att belysa närståendes upplevelser av delaktighet i samband med vård i livets slutskede.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Studiens syfte är att undersöka om den relativa ålderseffekten (RAE) har någon betydelse gällande betyg i skolämnet idrott och hälsa bland pojkar och flickor. För att besvara syftet undersöker vi om det finns ett samband mellan när på året eleverna är födda och vilka betyg de har, om någon förändring har skett över tid, samt om det finns skillnader i betyg mellan könen. Materialet består av 988 slutbetyg från årskurs nio i ämnet idrott och hälsa bland samtliga kommunala grundskolor i Helsingborgs kommun. Studiens metod är kvantitativ och med hjälp av korrelationsanalyser undersöks det om det finns ett samband mellan variablerna födelsekvartal och betyg. Resultat visar att det inte finns något statistiskt samband mellan när på året eleverna är födda och vilka betyg de har.

Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått.

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.

Serpula lacrymans infestation has become an increasingly common problem, and is usually perceived as a tip of an iceberg.During the 21st century there has been a perceived increase of damage caused by serpula lacrymans, at AB Mats Fransson Saneringstjänst ? Anticimex in the county of Kronoberg. A similar increase has also been noted by employees at the offices in Kalmar, Karlstad, Piteå, Stockholm, Malmö, Söderhamn, Halmstad and Visby.The methods used to collect data for the project has been interviews with a number, for the project, relevant key persons, such as analysis engineers at Trygghansa and Anticimex, as well as personnel at the botanical institution at Gothenburg University and the Botaniska Analysgruppen in Gothenburg, further statistics from SMHI and analyses of reported instances of infestations have been used.The majority of the people interviewed believe that the increase is caused by renovations of old houses, higher precipitation during the summer months, as well as a moister climate and warmer winters. The latter can also be gleaned from statistics from SMHI concerning temperature, precipitation, and relative humidity.Analysed damage reports show that the most common cause for the infestation is ground moisture, even when combined wooden materials.Older houses that where built around 1900 are the ones most frequently infested with serpula lacrymans. The part of the building most frequently infested is the foundation, where cellars and suspended foundation are the most common types to be infested.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

AbstractThis essay discusses different explanations and interpretations of what characterizes large areas containing clearance cairns (cairn fields). Results from the analyses show that there are different explanations about when and why cairn fields and clearance cairns occur. Explanations vary from introduction of the wooden ard in the early Bronze Age to the introduction of rational hay-making in the Roman Iron Age.  There is, anyway, relative agreement considering why and when cairn fields were abandoned. The reason suggested is an increasing pasturage with the consequence of reducing soil to poverty during the period of the Great Migration or in the Viking Age.The most likely cultivation system in cairn fields is a system consisting of both intensive and extensive characteristics. The latter coincides with the probable mobility of settlements.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Bakgrund: Alzheimers sjukdom är den tredje vanligaste dödsorsaken i västvärlden idag. Det är en progressiv sjukdom som drabbar hjärnan och därmed påverkar personens kognitiva förmågor. De alzheimersdrabbade blir ofta vårdade i hemmet av sina anhöriga, vilket kan innebära en stor påfrestning för dessa. För att vårdpersonal skall kunna stödja de anhöriga på bästa sätt krävs en förståelse för hur de upplever sin situation. Syfte: Syftet var att belysa anhörigas upplevelser av att leva tillsammans med en person med Alzheimers sjukdom.