Many studies have been conducted of different types of business networks in recent years. Despite this, there is a lack of research concerning industry-transcending formal networks which are limited to a specific region. We have conducted a case study of Örebro Promotion, which is an industry-transcending network including over 500 members. Örebro is a medium-sized city in the middle of Sweden. The purpose with our study is to create an understanding of why enterprises choose to be a part of the network and what they feel is the gain of their membership.

Introduction. Infection Prevention is one of the surgical nurses' main responsibilities. One of the steps which patients undergo in this purpose before surgery is the preoperative skin desinfektion. Background. The patient washes the day before surgery with Descutan cutaneous sponge 4 %, a sponge containing chlorhexidine.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Abstract This examination work is about the role of physical activity for students with concentration difficulties. The purpose of this work is to describe educators experiences of how students with concentration difficulties are affected by physical and motor activity during school-time in primary school. In the work I assume from my questions that are: How do educators experience students with concentrations difficulties? Do educators think physical and motor training during school-time matter for the students learning processes? How? Do students with concentration difficulties have other possibilities than other students regarding physical and motor activity during school-time? I am using a qualitative interview method for answering my questions. The interviews are conducted in collaboration with three educators in a medium-sized Swedish F-6 school.

The purpose of this essay is to examine what literary heritage teachers communicate in the school subject Swedish at upper secondary school. The overall research question for this work is: Which authors and/or works are mentioned by the teachers in the school subject Swedish at upper secondary school? How well do these authors and/or works answer towards a multicultural perspective? Which factors affect teachers´ selections of texts? Based on this purpose and these research questions, the aim is to answer the didactic question of what.To accomplish the purpose of the study a quantitative method has been used. The survey was conducted in two medium-sized cities in central Sweden, and was answered by 17 teachers. The study shows that the teachers ascribe the Western and Swedish literature great importance.

Uppsatsen handlar om hur receptionen av Hilma af Klints konst sett ut från 1986 fram till 2012 utifrån diskussionen om andlighet. Genom att se på olika konstskribenters texter lyfts mönster av värderingar fram som visar på inställningen till andligheten i Hilma af Klints konst.  Konsthistorikerna James Elkins och Suzi Gablik exemplifieras som två motpoler och värderingarna länkas samman med deras teorier om andlighet och religion i samtida konst..

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

This is an empirical study mapping out different citation practices to games in the fieldof game studies. From an analysis of 7 journals, 3 conferences and 22 canonical bookswithin game studies, 5 different strategies for game referencing have been identified.Games scholars can either totally refrain from referring to the games they discuss, onlyreference some specific games, cite them as something special and deviant from othersources, refer to them in accordance with other sources or refer to games with regard totheir unique properties as a reference. For the reference librarian working with issuesrelating to game studies the diverse reference practices among game scholars pose aspecific challenge. A challenge that partly can be overcome by knowing how gamescholars frame games and how these frameworks are in conflict with the ways librariansframe and classify sources due their physical properties..

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

The aim of this study was to see if an increased amount of gas could be seen in the small bowel of cats subjected to trauma and if measuring the amount of gas could be of any use in the clinical evaluation of the patient. When the peristaltic waves in the small bowel decreases due to neurological damage or chock the microorganisms of the gut grow in number and possibly produce more gas and toxins. When the cat is stressed it can swallow more air then usual, and the air that is in solution with the chyme in the lumen of the gut separates from the ingesta. When the bowel isn?t moving it becomes easier for bacteria and toxins to penetrate the wall of the gut, and then get access to the bloodstream.

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

Internet access has been a part of the range in public libraries for approximately a decade. The Swedish municipals, in charge of the public libraries, and the libraries themselves, have a great deal of saying in how they should be run, what to offer the public, how many hours they have to stay open etcetera. The Library law is very vague on many things, including public Internet access. Even though Sweden is ranked as first runner up worldwide when it comes to Internet penetration among the population (Internet World Stats 2007), approximately twenty percent in the 16-74 age group does not have Internet access at home, at work or at school (SCB 2006a). In this master thesis we try to determine, through personal interviews, how six of those in charge feel about Internet at their libraries, all located in medium-sized municipals (20 000 ? 40 000 inhabitants), why they have chosen the rules and regulations they have and their thoughts about what they consider to be the most important assignment of public libraries.