The purpose of this essay is to examine how same-sex couples experience the second-parent adoption process. To assist us, we have used our questions: how do the couples describe their experiences of the adoption process? Which are the couples? stories about the experience of contact with the involved professionals? What are the opportunities and barriers for same-sex couples to start a family? How do the couples describe their experience of reactions from the community and society, and how do they think the future will look like for same-sex couples? This study has been achieved through a qualitative approach. The empirical data is based on seven semi-structured interviews with same-sex couples or pair members that want to or have had a second-parent adoption. The theory we have used for analyzing the results is phenomenology with focus on queer theory, heteronormativity, and power.

Denna uppsats behandlar fondkommissionärers skadeståndsansvar ur ett kontraktuellt perspektiv. Kommission innebär att ena parten i ett avtalsförhållande åtar sig att i eget namn men för annans räkning köpa eller sälja varor, värdepapper eller annan lös egendom. En kommissionär som handlar med aktier eller andra finansiella instrument kallas för fondkommissionär. Vilket ansvar har en fondkommissionär som exempelvis försummar att utföra ett uppdrag åt en kommittent i rätt tid? Denna och liknande frågor angående fondkommissionärers skadeståndsansvar kommer att beröras i uppsatsen.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

The lack of housing in the Swedish metropolitan areas is today a well-known fact. This isespecially true for the region in and around Stockholm. Due to the large amount ofmunicipality-owned land within Stockholm municipality the area for many new housingprojects are acquired through land allocation. How much time this process of land allocationconsumes for a typical project is today not really known. Equally unknown is the exactoutcome of the process, i.e.

This essay examines the policy process of specialist medical training in three Swedish counties. The essay will first describe the policy process. Secondly the politicians parti-cipating in the process is examined. Thirdly, it is tested whether it is possible to analyze the policy process based on Ostrom's theories of cooperation around a common pool resource. In this case, the common pool resource is specialized medical practitioners skills that the Swedish county councils must collaborate on to competence should be sufficient for the county council needs, something that is not the case today.One conclusion of the study is that the health care law is not clear enough when it comes to who is responsible for providing a sufficient number of specialists.

This is a study on individual development plans (IDPs) in pre-school and their relationship with the teaching performed. Skolverket does not mention the IDPs in their steering documents for pre-school, and have in a separate memo discouraged from the use. Yet reports show that many of the pre-schools in Sweden are using IDPs. Teaching in pre-school is expected to be a mixture of care and learning without clear boundaries to the scientific topics pre-school aims to introduce children to. The purpose of this study is to investigate if the use of IDPs affect the teaching in pre-school.

Det finns en ISO-standard (ISO-17123) som anger hur de flesta geodetiska mätinstrument ska kontrolleras. Denna standard omfattar dock inte terrester laserskanners (TLS). Detta trots att sådana instrument har funnits ute på marknaden ett tag. National Institute of Standards and Technology (NIST) i USA har utvecklat en amerikansk standard för detta ändamål. Den är möjlig att använda i väntan på att en ISO-standard för TLS fastställts.Syftet med detta examensarbete är att undersöka en fasmätande laserskanner FARO Focus3D, som tillhör avdelningen för mätnings- & kartteknik på Tyréns AB i Stockholm.

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

I denna rapport redovisas hur simuleringsmodellen för ljusbågsugnar EAFMelt har uppdaterats med ett modernare och mer användarvänligt gränssnitt för Windows. Simuleringsmodellens noggrannhet och känslighet undersöks där modellen påvisade hög känslighet för variationer i svårdefinierade indata. Modellen har utvärderas med avseende på användning för reglering av syretillförsel i syfte att minimera mängden kolmonoxid i rökgaserna..

Denna uppsats är en fallstudie av Söderhalls Renhållningsverk AB (SÖRAB):s miljöredovisning. Deras motiv till att miljöredovisa är att deras intressenter ska kunna se vad de har för miljöpåverkan. SÖRAB:s miljöredovisning innehåller ingen finansiell information vilket gör det svårt att skapa sig en bild av miljöarbetets ekonomiska effekter. Även KPMG har intervjuats för att ge en allmän bild av miljöredovisning. Avsaknaden av enhetliga regler och det stora utbudet av olika rekommendationer gör det inte lätt att få klarhet om vad som ska tas med i en miljöredovisning.

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

Background: The demand for sending letters, in the traditional aspect, has decreased because of electronic sources which have replaced a big part of letter communication. The Postal Service constantly strives for lowering costs and due to the changeable demand, a greater awareness is required regarding recourses and their usage. The previously mentioned measures in combination with commonly occurring quality issues during the collective process at the letter terminal in Alvesta would be improved by applying a lean-perspective to the process. A first step towards saving of time is to apply the ?value stream mapping?-method on the collective process for small and large letters.Purpose: To map the process of collection for small and large letters to be able to identify waste of recourses and furthermore give suggestions on how the Postal Service would be able to reduce the waste of recourses identified.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

Bakgrund & problem: Ett steg i IASBs och FASBs projekt att harmonisera inom de två organisationernas redovisningsregler hanterar området leasing. Ett förslag har lagts fram som innebär att operationell leasing inte längre ska vara ett alternativ för företag inom IFRS och US GAAP. Istället skall all leasing klassificeras som finansiell och därmed aktiveras på företagens balansräkningar.Förslaget har gett upphov till mycket diskussion bland normsättare, revisorer, företag och investerare.Syfte: Syftet med uppsatsen är att undersöka hur svenska noterade företag påverkas av en förändring av redovisningen av leasing genom att undersöka effekterna på deras nyckeltal. Studien undersöker dessutom om konsekvenserna av en ny standard skiljer sig mellan olika branscher i Sverige.Metod: Genom en kvantitativ metod där årsredovisningar för över 200 svenska noterade företag studeras undersöks storleken på den post som hade aktiverats om förslaget hade varit verklighet under 2008. Därefter räknas effekterna på företagens nyckeltal ut för att göra en jämförelse möjlig.Resultat & slutsats: Studien visar att 86 % av de undersökta företagen använder sig av operationell leasing.

Title: Nurses´ Experience of Triage Process in the Psychiatric A & E Departmentfor AdultsAuthor: Miljatovic, MilosDepartment: School of Life Sciences, University of SkövdeCourse: Degree of Bachelor of Science in Nursing, Thesis in Nursing Care, 15 ECTSSupervisor: -Examiner: Brovall, MariaPages: 23Keywords: Triage, Nurse, Psychiatric A & E Department for Adults, Triage scaleBackground: In the beginning of 21st century some psychiatric A & E departments inSweden have introduced triage process and psychiatric triage scales. The aim was to meetthe growing numbers of patients with mental health problems attending psychiatric A & Edepartments, in order to shorten waiting and transit times.Aim: The aim of the study was to illustrate nurses´ experiences of triage process in thepsychiatric A & E department.Method: Qualitative empirical study was conducted.Results: Three categories were identified: Triage process creates confidence, Obstacles intriage assessment, Possibilities for improved patient care through triage process; and sixsubcategories: Aid and support in having an assessment tool, Sense of comradeship,Getting possibility to take answer and show the competence, Deficiencies with assessmenttool, Sense of inadequateness due to long waiting times to physician, Sense of ambiguityduring the triage process.Discussion: Safe triage process is needed to achieve quality care in the psychiatric A & Edepartment, thus it is important that nurses have adequate triage scale, and the resultssuggest that it is important for nurses to have an adequate triage scale which makes iteasier for nurses in nursing care..