AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

WHO:s checklista har signifikant minskat komplikationer och dödsfall och har ökat patientsäkerheten hos kirurgiska patienter genom att vara ett standardiserat redskap vid kommunikation och samarbete i operationsteamet. Vid 2011 slut använde de flesta Svenska sjukhus WHO:s checklista, men det finns endast ett fåtal studier från Sverige efter införandet. Syftet med denna pilotstudie var att undersöka operationsteamets erfarenheter att arbeta med WHO:s checklista för säker kirurgi. En fokusgruppintervju gjordes med ett operationsteam. Analys av data skedde genom kvalitativ manifest innehållsanalys.

This thesis explore women?s needs when reentering society after having served a sentence at the female prison Färingsö, outside Stockholm and whether those needs are being met in the reentry strategies that are being provided. Parallel to this the thesis also examines if there, based on nonconformity and gender theories, is a socially constructed representation of women maintained in the rehabilitation work.The method of this thesis applied semi-structured interviews and used snowball sampling to expand the network of informants to obtain the data necessary. Totally five interviews were carried out. Previous research has shown that women in prison have much more complex problems than men and that there is a need for reentry strategies that take gender in account.The results showed that in terms of being able to reenter back in society, women needed help to structure a previously chaotic life.

Background: Palliative care is a type of care, which does not cure but eases the suffering caused by the disease. The goal of palliative care is not to extend or shorten the patient's life, but to relieve pain and distressing symptoms and to promote the patients? quality of life (QOL). QOL can be understood as a subjective sense of happiness of existence, which means that the patient is experiencing life when her total life situation is consistent with her ??wishes.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

Introduction: To become acute ill and to be forced to seek treatment involves a difficult but also a vulnerable time for the individual. This acquires a good relationship between the nurse and the patient. At a surgical emergency ward patients with different diagnoses and trauma are treated. What distinguishes this specific type of ward is that care often occurs in a rapid rate and as a patient the environment may be experienced as stressed. The relationship with the nurse at the ward establishes a foundation for how the patient experiences the health care.

This report is focused on marketing opportunities for small-scale mango farmers in the Nyanza Province in Kenya. Kenya is a large horticultural producer in the world. Horticulture is an important income for a large share of the rural population in Kenya but profitability is low due to inefficiencies in marketing systems and poor infrastructure. The conditions for growing mango in the Nyanza Province are very beneficial and there are two harvesting seasons. Mango offers good income opportunities for small-scale farmers in the Nyanza Province.The aim of this study is to identify marketing conditions that will enable prospering business for small-scale mango farmers in the Nyanza Province, Kenya.

At the Women?s House in Örebro, a children?s project has started where the work method ?Oasen? [Oasis] model has been developed by two children?s educationists. The aim of this study is, with the ?Oasen? model as a starting point, to deepen the knowledge of (1) how to meet children?s central needs while staying at a Women?s House and (2) what the ?Oasen? model may contribute to the children. The theoretical framework consists of a cognitive approach to the progress of children experiencing domestic violence and a presentation of conceptions concerning children?s needs.

Bakgrund: En bra kommunikation är en förutsättning för god kvalitet och patientsäkerhet i vården och när två olika system används har vi funderat över vad som händer med omvårdnadsdokumentationen när patienten förflyttas mellan vårdenheterna. Syftet: Vårt syfte med studien var att undersöka om de omvårdnadsåtgärder som operations-sjuksköterskan dokumenterat i operationsplaneringssystemet och rapporterat vidare, återfinns i omvårdnadsjournalen. Metod: En kvalitetsgranskning av journalanteckningar har utförts. Inklusionskriterierna var att patienterna opererats under minst tre timmar och att vårdtiden efter operationen var minst 24 timmar, då det var det första dygnets journalföring som kvalitetsgranskades. Sammanlagt granskades 40 stycken journaler.

Background: The majority of the occupational accidents and work-related diseases at Swedish workplaces occur due to poor ergonomics during lifts and transportation of objects. The most common consequence of poor ergonomic conditions is low back pain (LBP) and the risk of developing LBP increases as the mechanical loading on the intervertebral disks grows. This study has investigated the biomechanical loading in the low back during two different types of patient lifts. The first lift (lift A) is developed by Modern Arbetsteknik (MA) and the second lift (lift B) is a common lifting technique among care workers. Objectives: The aim of the study was to identify any advantages or disadvantages with MA?s lift, regarding shear and compression forces in the L5/S1 disc.

Gender equality and gender equality work is relevant for today's working life, and previously male-dominated occupations may be increasingly under pressure to become more equal. This paper aims to explore and understand how the firefighters at a station are experiencing gender and gender equality in rescue services.Using theories of how sex is done, how a power perspective and a structural approach can show men's and women's different conditions in an organization, and theories that are more specific to gender and change management the firefighters talk about gender and gender equality are analyzed. Essay results were collected through interviews with seven firefighters and then analyzed and interpreted with the help of theories.The analysis shows that there is a perception among the firefighters that men and women are biologically different and that required physical strength legitimizes the exclusion of women. Inequality is seen as something natural and by pursuing an active gender equality women are given unwarranted benefits. When physical strength becomes a legitimate reason for exclusion, the responsibility for gender inequality is put on women and that women don?t have what it takes.There is also a resistance against gender equality analyzed in the paper, and it's stated opposition seems to be directed against the management's way of recruiting women.

Fog is a small-scale weather phenomenon that are fascinating to people. However, the presence of fog in road traffic reduces the visibility and increases the risk of road accidents. By the Swedish Road Weather Information System (VViS), the safety on roads could ameliorate and road accidents caused by fog and other weather hazards could be prevented. Fog is however a complex and usually local phenomenon, why fog formation generally is not easy to predict. For that reason, a statistical mapping of fog, especially along a motorway with high traffic volumes, could be useful in planning to prevent road accidents.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

Personcentrerad vård beskrivs som att se hela människan och kunna sätta sig in i den andras livssituation. Respekt och förståelse för val och önskningar ska leda till självbestämmande och delaktighet i vård och behandling. Implementering av ett personcentrerat synsätt förordas för att möta de förväntningar som finns på god vård där patienten kan vara trygg och känna tilltro till vården. Att utvärdera personcentrerad vård är viktigt för att visa hur grundläggande behov som trygghet och tillit tillgodoses vid en förändrad vårdmodell. Syftet med studien var att belysa faktorer i personcentrerad vård som påverkar patientens upplevelse av trygghet och tillit.

This report covers a product development project conducted as Bachelor of Science thesis forthe Innovation & design engineer program at Karlstad University.The assignment was supplied by MMB Consulting, Kristinehamn. The purpose of this projectwas to find an alternative way of shaping wire-net insulation mats. This insulation product isused for fire and thermal insulation of technical installations. The insulation consists of stoneor glass wool with a sewn on steel wire netting on the out facing side. This netting has thepurpose to enable fastening to e.g.