Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

All over the world the urbanisation increases at the expense of green areas. Many plants and animals are endangered today because their habitats gets smaller or disappear. The green areas that are left in city centres and suburbs are often small and surrounded by roads and buildings. Despite this, several studies have shown that these small green areas may house large biological diversity.This project aims to study the biological diversity in small green patches in residential areas. The study has been carried out in Råsunda in Solna municipality (Stockholm county) during the period May?July 2006.Three equivalent areas (5000?10 000 m2) with quite many old oaks were chosen for the study and inventoried for birds and saproxylic insects.

All over the world the urbanisation increases at the expense of green areas. Many plants and animals are endangered today because their habitats gets smaller or disappear. The green areas that are left in city centres and suburbs are often small and surrounded by roads and buildings. Despite this, several studies have shown that these small green areas may house large biological diversity.This project aims to study the biological diversity in small green patches in residential areas. The study has been carried out in Råsunda in Solna municipality (Stockholm county) during the period May?July 2006.Three equivalent areas (5000?10 000 m2) with quite many old oaks were chosen for the study and inventoried for birds and saproxylic insects.

In this thesis the marketing strategies of two public libraries have been explored and studied.The public library of Kalmar participates in the project GÖK which partly is a marketing project. The public library of Kalmar thereby differs from the public library of Trollhättan which is not involved in the project.The main aim of this thesis was to focus on their marketing strategies and see if there were any differences. The thesis was also concerned with the customers and their experiences of the quality of the services offered by the public libraries of Kalmar and Trollhättan, including the customers' perceptions of the operative marketing, and finally if there was a connection between marketing and customer-centered quality. Qualitative methods as well as quantitative methods were used for the collection of information .The preliminary assumption that Kalmar had a more explicit marketing strategy has been confirmed in the study. However, the customers at the public library of Trollhättan were more satisfied with the total quality of the services offered.

Modern IT systems tend to become more and more complex, while the number of active systems in companies increases. Furthermore, the number of security-related incidents is at an all-time high. These new conditions impose new demands on organizations. For example, it is no longer possible to manually collect and examine the systems log messages.The purpose of this thesis has been to make a comprehensive study of solutions for automated collecting and managing of log messages, analyze the Swedish Armed Forces specification for solutions for central log collection and management, and evaluating exis- ting solutions. The work consisted primarily of literature studies and evaluations of two of the Swedish Armed Forces of selected products: NetIQ Security Manager and Splunk.

The honour-related violence and opression got more attention in the years 1999 and 2002, when two young women were murdered in the name of honour in Sweden. Honour-related violence is associated with a so called honour culture, which for many symbolize the oppression of a women. It is a fact that not only girls and women are victims of this culture but also many young men and boys are exposed. The aim of this study is to illustrate how individual social workers handle cases where boys and young men are exposed to violence and oppression on the basis of the theory of discretion. In this study a qualitative research strategy has been used which involves the implementation of semi-structured interviews in the collection of empirical data.

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

In this master thesis, which is made in a qualitative manner, we have as purpose to investigate the nurses' estimation of the hospital welfare officer. We find it interesting to take a closer look at their opinion, because of our earlier, bachelor thesis, based on the same subject, only then in the welfare officer´s perspective on themselves. We have interviewed ten nurses and our questions at issue were the following four: Where in the hospital´s hierarchy do the nurses place the welfare officer? In what way do the nurses look at themselves and on the fact that they are leagally authorized? How do the nurses define the welfare officer´s occupational sphere and his part of the medical care? Which opinion do the nurses have on the co-operation with the hospital welfare officer? The primary information, together with two maintheories and a collection of litterature on the subject have helped us to answer the four questions of issue. We have found that the results we see, in some ways are compareable to our first investigation.

At SLU, Divison of Reproduction, Dept of Clinical Science, there is an ongoing project on the development and evaluation of new methods for the assessment of stallion semen quality. This EEF-study, which is a part of that larger project, has focused on the effects on motility and fertility of stallion semen of two different extenders and selection. Both an objective method and a subjective method for analysis have been used and compared in the study. The increase in the use of artificial insemination with cooled semen in Swedish horse breeding over the last decade is thought to play a part in declining foaling rates (Kareskoski et al, 2006, Kuisma et al, 2006). This calls for better evaluation methods of semen quality since cooling and transportation put higher demands on semen quality in order to maintain fertility (Aurich, 2005).

The study set out to find how artists organize and use their personal collections from a Personal Information Management (PIM) perspective, and how that use affects their practice and their art production. A secondary object of the study was to articulate the ways that personal collections are utilized as tools by creative users.  The empirical data consisted of five qualitative, semi-structured interviews with Swedish and Norwegian sound artists. The constant comparative method was used for analysis, and Activity Theory was used as a theore- tical framework for the study. The study concluded that artists? personal collections, while diverse in content and structure, serve the same functions as tools in creative processes, and that attention to the uses of personal collections highlight needs that could be better met by integrated PIM-functionality.

ABSTRACT (english)Introduction: The possibility to transplant an organ is an important part of the health care system, which demands great resources and a well functioning organization with a level of high competence. The work with organ donation is complex and brings forward a great amount of different emotions for the operation room nurse. Aim: The aim with the study is to illustrate the operating room nurses experience when the organ donor is brain dead. Method: Data collection has been performed with semi-structured interviews, which have been interpreted by qualitative manifest analysis. The design of the study is pilot towards a study in full scale.

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.

The comprehensive aim of the essay is to discuss the abilities of developing individual, communicative and cooperative skills, related to The Swedish National Agency for Education, for pre-school children in Montessori and Reggio Emilia-inspired pre-schools. The importance of the choice of pre-school for lifelong learning is discussed and examined. The two educational profiles are presented and the theories of communication, collaboration and individual work are the basis for the analysis of the results. The collection of empirical data is done through observations and interviews with pre-school children. First, the informants construct a fantasy animal on their own and then together with a partner.