Bakgrund: Varje år drabbas nästan var tionde patient av skador under vårdtiden, skador som hade kunnat undvikas. Detta leder till ett onödigt lidande för dessa patienter och deras närstående. Vårdskadorna beräknas enligt Socialstyrelsen (2008) kosta samhället sex miljarder kronor per år. Operationssjuksköterskor liksom all vårdpersonal har skyldighet att avvikelserapportera händelser som kunnat leda till eller lett till vårdskada. Syftet med att rapportera avvikelser är att dra lärdom och att med riskförebyggande insatser förhindra att händelserna uppstår igen.

En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

The use of computer and video games has increased immensely over the past few decades and today a majority of the Swedish population enjoys them on a daily basis. With such a large number of frequent users, the media reporting on the subject of games becomes interesting and important. How are games represented in the media, and has there been any change in the way they are portrayed as their popularity has grown? ­The aim of this study is to determine if and how the portrayal of computer and video games in Swedish newspapers has changed during the period 1995?2012. The study was conducted with the use of quantitative content analysis and the empirical data was collected from the two most widespread newspapers in Sweden ? DN and Aftonbladet.

The purpose of the study was to describe hemodialysis patients self-reporting salt habits associated with cooking and food intake. Furthermore, the purpose was to investigate possible differences in inter Dialyze significant weight gain at low and high self-reported salt consumption. The study was an empirical descriptive study of comparative features and consisted of a convenience sample from two hemodialysis units in southern Norrland. Study group consisted of 37 persons who had been ongoing hemodialysis treatment and their age ranged from 42-86 years. A questionnaire was used in two parts and both parts contained 15 foods.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

The purpose of this study is to examine young peoples' perception of their media criticial competence in relation to digital news. The study is based on quantitative research interviews with young people (15-17 years) and qualitative interviews with people in the same age group as well as teachers and international media professionals.This study's theoretical point of departure is McQuail´s observation that peoples' values and views to a great extent are influenced by the media. Another source of theoretical inspiration was Haberman's ideas about how a diversity of views and arguments increase the citizens' ability to reflect critically on social developments - maybe even more so than in societies with  independent media and "neutral" news.The study shows that the young generation of web based news consumers assumes that it is very important to be an aware and critical consumer but also that they do not feel sufficiently equipped with the right tools required to understand the long-term impact and effect of the media reporting online. Young people basically seemed to acquire their knowledge about media by doing and learning on their own. Surprisingly, according to the young people that were interviewed for this project, the schools seemed to play a secondary role in the development of their media critical capacity.

This Master?s thesis is about the public library development in a rural district, in this case Bergunda, a large rural district in Kronoberg?s County in Småland in Sweden, existing 1952 ? 1970. The main question is; how the public library develops in Bergunda large rural district 1951-1970. The main question is divided up in sub-questions: the district uniting in 1952 and 1971; personnel; lending; library housing and the public library structure. In 1952, there is one public library, Bergunda public library, and four study circle libraries.

This study examines how Sweden?s four biggest newspapers deal with the attacks in Oslo and on Utøya the 22nd of July 2011. This date, where the ethnic Norwegian Anders Behring Breivik, bombed the goverment headquarter and killed 69 people at a political camp, will be remembered for a long period of time.  With its critical perspective, this study examines a total of thirteen news articles published within eight days after the attacks in Oslo and on Utøya, to see in what way the Swedish news papers constructs Breivik as a person. Furthermore the study examines in what way the Swedish newspapers makes connections to Sweden and to what extent speculation is used in the news articles. The theoretical premises for the study are the critical discourse analysis, and key elements within it that is used are ideology, discourse and micro- and macro analysis. The conclusion shows that Swedish newspapers are disposed to construct Breivik as a unique individual who falls outside the normative scopes in their explanations of a murderer or a terrorist.

Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

Sweden's government says in the bill 2008/09: 140 that military service should be suspended and replaced with a system based on voluntary recruitment. In the essay, I will make an argument analysis of the parliamentary debate on the bill from the 12th of June 2009 with the following questions: On what is the different side?s argument based on? Are the arguments essentially and factually substantiated? Is there a clear political party tendency among the for-/counter arguments? The method is a "Pro et contra" analysis, a logical systematization of the arguments. The analysis will take start in the headline; Conscription should be suspended in favour of a voluntary system based on contract employed soldiers. The presentation of arguments in the analysis will be guided by the chronological order.

In this essay I have studied Aftonbladets portrayal of the Swedish businessman Jan Stenbeck and if the reporting changes before and after his death, and if so, in which ways. With help from a qualitative syntax analysis and a content analysis I studied my material about Stenbeck during the time period 2000-09-19 to 2004-09-19. In my quantitative analysis I studied 140 articles and in my syntax analysis I studied ten articles, five before and five after Stenbecks death. The theoretical perspectives that I applied in my study is Sigurd Allerns theory about tabloid papers novelty criteria and Adam Shehatas theory about Framing. Allerns theory describes what criteria the tabloid papers have on news and Shehatas theory about framing describes the political forces behind the news who wants to set their own agenda.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

SammanfattningElförsörjning är en av samhällets mest vitala funktioner och el förbrukas daligen av konsumenter. För att konsumentens ska kunna elförsörjas krävs det bland annat att denne ingår avtal om köp av el med elhandelsbolaget. Avtalet ålägger konsumenten en betalningsskyldighet för den förbrukade elen. Försummar konsumenten sin betalningsskyldighet kan elhandelsbolaget, i enlighet med 11 kapitlet ellagen och avtalet, vara berättigat att vidta avbrott i elöverföringen. För att rätten till avbrott i elöverföringen ska få vidtas krävs att vissa förutsättningar är uppfyllda.