The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Approximately one third of all patients in primary care have a psychosocial component to their illness that requires adequate professional treatment. However, primary care is insufficiently prepared for these patients. The aim of this case-study was to evaluate a pilot project in primary care offering psychotherapy as a treatment alternative. The data collected includes 1) data from 352 referred patients regarding demographics, diagnosis, treatment duration and pre- and post health status, 2) a patient-satisfaction questionnaire and 3) interviews with six therapists and five medical doctors. The treated patients improved significantly and showed a high degree of satisfaction.

In the nurse's profession ulcer care is a common nursing intervention. Being inserted in methods of treatment and updated with evidence-based knowledge is therefore an important part of the nurse's work. Chronic ulcers are expensive for health care and occupy a lot of time. Knowledge is therefore important for ulcer healing, for the patient comfort and to reduce costs. The aim of the study was to illustrate the nurse's knowledge of nursing interventions of chronic ulcer.

ABSTRACTBackgroundPostpartum depression (PPD) occurs in 10% of women who have recently given birth. Postpartum depression is treatable but unidentified and untreated it could lead to serious consequences. There are multiple instruments for screening available. The Edinburgh Postnatal Depression Scale is the most frequently used and is regarded as the best instrument. AimThe aim of this study was to analyze to what extent and how midwifes and primary care nurses identify mothers with symptoms of depression respectively PPD.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Organisation and market orientation of elderly careThis comparative literature study is intended to describe how elderly care is organised and financed in Germany and Sweden. Furthermore, it analyses the degree of competition and market orientation in both countries' care systems. Important aspects in this context are the kinds of measurements which are used on the two markets and the question if there are quasimarkets.The theoretical backgrounds of the study are Esping-Andersen's "Three Worlds of Welfare Capitalism" and Harold Wilensky's convergence theory. Esping-Andersen's theory describes Sweden as a social democratic and Germany as a conservative welfare regime which means that there are different conditions for the development of welfare. The use of Wilensky's theory shows that both welfare systems are converging since the end of the 20th century.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.Aim: The aim of this study was to describe, from an ethical point of view, how the patient?s autonomy could preserved at palliative care.Method: A general literature study where 11 scientific articles have been analysed from a qualitative checklist whereof the result has been discussed based on the principles of ethics.

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.

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.

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

Due to deficiency in dementia care, the government has commissioned the National Board of Health and Welfare to develop national guidelines for health care services to people with dementia and support for their relatives. It has been allocated stimulus funds that may be applied for to work on improvements in dementia care. In August 2010 these guidelines formed the basis for a decision made that collaboration would take place between the county and the municipalities regarding dementia care in Halland, named Anna's path. The aim of this study is to investigate, analyse and describe how our respondents in the project Anna?s path are planning and preparing for the implementation of the registry of quality BPSD - Behavioural and Psychological Symptoms of Dementia.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.