Uppsatsens titel: Värdering till verkligt värde av finansiella instrument - Följer företagen IAS 32 p. 92? Ämne/kurs: FEK582, Kandidatuppsats Företagsekonomi, 10p Författare: Jennie Andersson, Martin Borg, Josefin Byqvist Handledare: Gunnar Wahlström Fem nyckelord: Finansiella instrument, verkligt värde, IAS 39, IAS 32, redovisningsutveckling Syfte: Syftet med vår uppsats är att beskriva den problematik som finns vid Large Cap-företagens upplysningslämnande enligt IAS 32 p. 92, och genom detta kartlägga en del av den svenska redovisningsutvecklingen. Metod: Vi använder oss av en induktiv samt deskriptiv ansats, och med hjälp av en kvantitativ dokumentstudie, kvalitativa intervjuer och grundad teori (Glaser & Strauss) besvaras vår forskningsfråga.

The purpose of this study is to analyse the discourse on political exclusion in the official report Demokratiutredningen. It has been my ambition to relate the analysis of the report to a critical academic discourse on political exclusion and thereby make visible hidden norms and structures which functions to exclude certain individuals and groups from political participation.My paper point out that the report establishes a strong link between democracy and participation and that it, therefore, makes a strong case for a process of democratic inclusion. Though, in my study I suggest that that there is an unawareness of the importance of norms, hegemonic conceptions and structures and that inclusion, therefore, is unlikely to take place. Furthermore, I criticize the focus on deliberative democracy in the report. With insights offered by Mouffe in her argumentation on the necessity to acknowledge the dimension of antagonism present in all societies I underline that the focus on this democratic model is problematic.My conclusion is that the analysis presented in the report is insufficient if we want to create a democratic system characterized by equality..

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

This is a report on the development and implementation of the web shop ?Urballa Ur?, a web application developed by nine students at Linköping university. The report illustrates the methodology and process with intention to answer the question ?How can an online watch store be implemented to increase sales??. During the process the agile method scrum has been used as a working method.

This report describes how a syringe pumpwas developed for Q-linea AB inUppsala Science Park as a bachelor´sthesis at Uppsala University. Thepurpose of the syringe pump is toreplace existing pumps in one of Qlineasdosage instruments. The reasons for whythe pumps are replaced are that they arebig and heavy. Therefore the task was todesign a smaller and lighter syringepump.The goal of the project was to create aprototype of the design that met themechanical requirements posed. Therequirements were met.In the report the work process can befollowed from the development of thespecifications to the final design andtests of the prototype.

Bakgrunden visar att stroke idag klassas som en folksjukdom och att svårigheterna som följer är såväl motoriska som kognitiva. Arbetsterapeuter har en central roll i rehabiliteringen och en del i deras arbete är att bedöma de kognitiva funktionsnedsättningarna. Det är av vikt att de instrument som används vid bedömning är utvärderade för patientgruppen och har bevisats lämpliga genom psykometriska bedömningar. Syftet med denna studie var att undersöka vilka psykometriska egenskaper som testats och utvärderats för arbetsterapeutiska instrument vid bedömning av kognitiva svårigheter hos personer efter stroke, från år 2009 och framåt. Metoden som användes var en systematisk litteraturöversikt och tio vetenskapliga studier låg till grund för resultatet.

Sjukvården är idag utsatt för många organisationsförändringar och effektiviseringar. Tillgängliga resurser ska utnyttjas på bästa sätt samtidigt som kvaliteten ska upprätthållas. Vården behöver då metoder och instrument för att kunna följa upp verksamheten. Dessa instrument ska ge en beskrivning av vilka resurser de olika enheterna behöver för att kunna ge rätt sorts vård och samtidigt vara kostnadseffektiv. Det finns olika instrument och metoder för att samla in fakta och analysera data, som kan ge en fingervisning om hur mycket personal och vilken organisation som bäst gynnar vården.

This report is written in cooperation with Skanska Sverige Hus Väst and it is discussing the role of site managers within the company. The report will bring up the demands that is put upon site managers and will also discuss stress related problems and how to change and develop the role as a site manager.We came up with three conclusions in this report. We believe that Skanska could develop VSAA to make it easier to use for site managers. We also believe that a further development of the project engineer is of great value, to give him or her greater responsibilities. The last conclusion is to change the responsibilities between the site manager and the production manager, to give the production manager a greater responsibility in the production..

This report addresses the growing need to adapt the medical healthcare to the new possibilities that can be accomplished by incorporating a web aspect to the personal treatment plans of patients. It describes what implementations that need to be considered in order to successfully convert to a partially web-based treatment.The report also reflects the potential economical gain that can be made by keeping the communication between the patient and the doctor frequent. It also takes into account the personal gain to the patient by increased feedback and easier ways to communicate with their attending physician and thereby increasing the quality of their healthcare and service.The construction of a prototype of the system required is also included in the report as a description of construction and functionality of the prototype along with results and estimated outcome..

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

Balcony Art is an idea for a new kind of furniture group for those who have limited space on their balcony. This report will discuss conceptual and part of primary construction of the chair and table for use on balconies, how the products developed from an idea to primary, preliminary products.In the conceptual design part, the report will discuss how product requirements and specifications are developed and how these controls the design.In the primary construction, the report will discuss the products journey from sketch to functional CAD models and how the products of individual parts are designed and how the durability calculations affect the design..

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

The purpose of this report is to analyze the advantages of using programme software to monitor masshauling instead of using the conventional method. A comparsion between different programs will also be conducted in an attempt to determine the most affordable. This report is written for NCC Construction AB to help them choose a software most fitting for future projects.The report is based upon literature such as information taken from the developers website, existing reports with similar context, interviews with sellers of the software and interviews with people working in the building sector.The result of this report shows that there are several advantages with investing in a software that helps the management of a project and that it is something that should be taken under consideration instead of the existing method. Topcon is a clear favorite following the inquiries comparisons as done, when they deliver a complete system and not only a supplement to the current approach. Scanlaser are just in the beginning of its development, and is so far only out with an early version of the software, while Topcon has been brought further in development and therefore has more features in the program.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

My questions at issue for this report has it´s beginning in the growing problems of thenegative effects of burning fossile fuels and the rapidly growing energyprices.1. Is it possible to design a micro scale powerplant?2. Is it economically interesting for a potential customer to by such a product?The aim with this report is therefor, with the help of design work and calculations, to answerthese questions and to create a platform for building a fully functional micro scale powerplant.The material used in the report is mostly product catalogs from various industries but alsostudy course littrature about steam engines.The result of the report is that it is fully possible to design a fully functional micro scalepower plant.