Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Aim: To find out what nurses at a hospital in central Sweden are experiencing as good care and what they believe is needed to achieve good care. To examine what barriers exist and how the work environment plays into good nursing care. Method: Descriptive and exploratory qualitative design with semi-structured interviews as the data collection method. Seven nurses, all women between the ages of 25 and 52 were interviewed at a hospital in central Sweden. An interview analysis model was used to analyze the results.

The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.

The aim of this study was to describe and scrutinise the position of the Swedish government on whether children should participate directly or through a representative in judicial proceedings.The main questions for this study were to find out (1) what position the Swedish government has on the subject, (2) how the position is justified, and (3) what view on children the position reflects.A qualitative design was used in the study and in order to describe the position a descriptive method was used. In the second part of the study a critical approach was used to examine and analyse the position.The main conclusions were that the position is ambiguous but that it mainly reflects, with a few exceptions, that it is better for children to be represented than to participate directly in judicial proceedings. The arguments that are given as basis for the position are short and lack both the objective and subjective grounds needed to decide the best interest of the child. The analysis of the position showed that it mainly reflects a view on children as objects and when the statement reflects a view on children as subjects, it relates to age and maturity in the child..

Supervision has a strong impact on students` professional development. It is during clinical education that students will receive help in linking theory and practice. This study aimed to describe the meaning of good supervision among nursing students in clinical practice. A qualitative design was used. Nine nursing students in western Sweden, who had all experienced good supervision in clinical practice, were interviewed.The interviews were analyzed using a descriptive phenomenological methodology.The meaning of the phenomenon, good supervision in clinical education among nursing students, was shown as the students were gradually piloted to increased responsibility.

In today?s society, many people are physically inactive and the health care is for example usingPhysical activity on prescription (PaP) to work against it. In order to increase the physical activitylevel in people they need to feel motivated and there are many factors that can motivate people. The purpose of this survey is therefore to explore the leaders of PaP and their thoughts about whatmotivates clients with PaP to increase their physical activity levels. This is explored by aqualitative method incorporated with semi-structured interviews with four respondents who workswith PaP.

Introduction:Children in early age diagnosed with scoliosis and in need of surgery will grow up to undergo several operations in the back. Parents play a major role in the care of their children during hospitalization.Purpose:The purpose of this study was to investigate parents´ experiences of having a child diagnosed with scoliosis before the age of five undergoing repeated surgeries in the back.Method:The study had a qualitative descriptive design. Five parents with children aged 5-15 years, who have undergone several operations were interviewed about there experiences of the child?s illness and treatment. Phenomenological-hermeneutical analyze where used.Results:The parents felt a sense of shock when they were told about their child?s diagnose and treatment.

Aim: The aim of this study was to investigate relatives opinions of information, interaction, support, participation and care at a hospice unit. The aim was also to investigate whether there was a difference between women and men.Method: The study is a descriptive quantitative cross-sectional study. A questionnaire with closed and open-end questions was sent out to 66 relatives to patients who had died at the hospice unit. The closed questions were analyzed with SPSS. A content analyze was used for the open-end questions.Results: The most of the relatives were fully pleased with information, interaction, support and care.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

Vårdrelaterade infektioner kan leda till sjuklighet och för tidig död och påverkar många människor, inte bara individen själv utan även dennes familj och samhället i stort. Vårdrelaterade infektioner drabbar både patienter och sjukvårdspersonal. Med goda basala hygienrutiner och medvetenhet om hur infektioner sprids kan många fall förebyggas och mycket lidande förhindras. Denna studies syfte var att beskriva basala hygienrutiner vid sårbehandling på en avdelning vid ett sjukhus i norra Tanzania. Studien hade en kvalitativ och en kvantitativ ansats där det kvalitativa datamaterialet har bearbetats med innehållsanalys och det kvantitativa datamaterialet har redovisats med deskriptiv statistik.

Social work is a social phenomenon, existing in most societies, that has given rise to a multitude of special organizations and professions. For that reason social work is dealing with a complex identity. The purpose of this study is to illustrate how social workers and the scientific discourse interpret the concept of social work. In addition to that the study intends to show similarities and differencies. The research process containes two studies, one based on qualitative interviews with five social workers and the other consisting a surway of academic litterature.

 The purpose of this study was to investigate registered nurses experiences about giving support to relatives to patients within palliative home care. This study was descriptive with qualitative approach. The data collection was made in the form of semi structured qualitative interviews which took place in a Swedish city of medium size, in an area for palliative homecare. Six registrated nurses were interviewed which all gave informed consent. The study suffered no losses and permission from the director of the concerned department had been given prior to the start of this study.

Objective: To investigate the experiences of ambulance nurses when using Boussignac CPAPcompared to their previous model, and their suggestions for possible improvements in the use of CPAP in the care of patients with pulmonary oedema. Method: A qualitative study with a descriptive and exploratory approach. Data was collected through ten semi-structured interviews with ambulance nurses, seven men and three women. The analysis was conducted using Lundman and Graneheim?s content analysis.

The aim of this descriptive review was to elucidate how the literature describes how children of parents with mental illness experience and have knowledge about their parent?s illness. The aim was furthermore to describe how the children?s existence is affected, can be improved and why the children so often are invisible. Search through Medline (through PubMed) database and additional manual search was conducted.

Through a discourse theoretical apparatus, this study examines Sweden's national curriculum, which is constructed for primary schools, pre-school class and leisure time classes. The study also examines the syllabus in physical education and the supplied comment material to the syllabus, the above mentioned material all valid from 1 July 2011. Using cultural researcher Marianne Winther Jørgensen's and communication researcher Louise Phillips interpretation of the political theorists Ernest Laclau and Chantal Mouffe's discourse theory, the study identifies several discourses in the new curriculums. The analysis shows that the curriculums writers construct their expectations through a rhetoric that is perceived as instructional and descriptive. The analysis identified eight discourses, woven into three "orders of discourse", the body, health and physical education.