Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

När unga behandlas inom ramen för institutionell tvångsvård finns det några aspekter som är avgörande för behandlingsresultatet; att personalen arbetar samstämmigt och i enlighet med relevanta metoder samt att de upprättar en främjande relation till den unge. Det krävs en kombination av dessa aspekter för att på bästa sätt ge den unge förutsättningar att främja sin utveckling. Föreliggande studie syftar därmed till att undersöka hur personal på tre särskilda ungdomshem, drivna av Statens Institutionsstyrelse, ser på metodtillämpning, relationella aspekter och samstämmighet. Studien bygger på en kvantitativ del som innefattar en enkätundersökning där behandlingspersonalen besvarar hur de ser på dessa aspekter, samt en kvalitativ del där institutionschefer, avdelningsföreståndare och annan personal delger sin syn på hur metodanvändning, samstämmighet och relationella aspekter förhindrar eller möjliggör adekvat behandling. Av materialet framkommer att metodanvändningen uppfattas, av personalen, vara ett hinder för de olika verksamheterna.

Rabies kills about 55 000 people every year and more than 90% of infected humans are considered getting the disease from dog-bites. To control the disease and eventually eliminate human rabies, the most efficient and economic method is to keep the dog population vaccinated. The objective of this thesis was to evaluate the situation of canine rabies in two urban areas in Lilongwe, Malawi, where canine rabies is enzootic. In each area 200 household-interviews were conducted in September and October 2013. Focal points were awareness of the disease, human incidence as well as vaccination coverage in the dog population.

Aim & Questions at issueThe aim of our study is to study how special teachers/special educationalists in schools of Stockholm look at the phenomenon ADHD/DAMP. We have looked into their view on the diagnose, compared to the two different kinds of research visions about the diagnosis who are known in Sweden today. How do the special teacher/special educationalist work with the diagnosed children?This is our questions at issue:? Is there any optimal learning situation for children with ADHD/DAMP?? Is there something that distinguish all children with ADHD/DAMP?? What is positive and negative about giving the diagnose ADHD/DAMP to children?? Is there any external factors that influence that there is so many more children today who has been given a diagnose?? How does special teachers/special educationalists look on amfetamin-treatment?MethodWe have done qualitative interviews with special teachers/special educationalists in the city area of Stockholm. These have been worked up one by one and then been compared and evaluated together.ResultAll special teachers/special educationalists mentioned that when you educate children with ADHD/DAMP, a structured life underlies the possibility for the children to provide knowledge.

Immune-mediated haemolytic anaemia (IMHA) is an immune-mediated destruction of erythrocytes and is one of the most common haematological diseases diagnosed in dogs. The haemolysis is a type II immunoreaction and is initiated by IgG or IgM antibodies or complements. This retrospective study includes 63 dogs suffering from primary IMHA. The study was based on information from records from the Swedish University of Agricultural Sciences, Department of Small Animal Clinical Sciences in Uppsala and from the Animal Hospital in Strömsholm. The aim of the study was to evaluate the progress of the disease, treatment and the prognostic factors in different breeds, gender and age. Following criteria were used for the dogs to be allowed in the study: the dogs were diagnosed with anaemia, the anaemia was regenerative and autoagglutination and/or spherocytes were seen in the blood. About 50 % of the dogs in the study were diagnosed with IMHA within 2-6 years of age. Wire-haired dachshund was remarkably one of the most common breeds in this study together with Cocker and Springer spaniel.

Studien syftade till att studera risk- och skyddsfaktorer som kan finnas i miljön när ett barn växer upp med en förälder med missbruksproblematik och/eller psykisk ohälsa. Studien var kvalitativ och data samlades in via åtta semistrukturerade intervjuer. Systemteori och anknytningsteori utgjorde den teoretiska tolkningsramen. Studien resulterade i åtta teman: relationen till föräldrar, relationen till syskon, viktiga personer, skola, fritidsaktiviteter, upprätthållandet av en fasad, känsloreaktioner samt överlevnadsstrategier. Dessa teman beskriver både risk- och skyddsfaktorer.

The purpose of this study is to give an insight in how music press is presented gender wise. The focus area lies in rock music and the study is made on British music magazine MOJO in the year of 2010. The study contains quantitative analyses showing how much room men are given compared to women. The study is also supplemented with image analyses of four covers spread out over the year. The main question is formulated as in, how much room do women get in music magazine MOJO 2010 and what output does this have on rock music?s gender characteristics? The main results show, amongst other things that 79% of all the articles are written with focus on one or more male musicians.

Aim: On the basis of the Swedish 2012 National Patient Survey and its open answers, study how patients experienced the quality of care during hospitalization in a surgical divisionMethod: In this study, 306 patients' responses was compiled and analyzed by qualitative content analysis and reported descriptively in running text.Results: The way patients were treated by staff was experienced by respondents mainly as positive. The staffs? courteous and sympathetic attitudes were appreciated. The food that was served was described as substandard, distasteful and dull. The cleanliness of the hospital departments were reported to be inadequate, particularly in washrooms.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: Can nutritional support contribute to the healing of pressure ulcers in elderly patients?Author: Anton Kinnander, Sandra SmidelikSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 12-04-11Background The number of elderly patients with co-morbidity is increasing in the western world. It is therefore reasonable to predict increasing incidence and prevalence of pressure ulcers. One study, published 2009, found that as many as 59 % of geriatric patients within the Swedish health care system had developed pressure ulcers. Symptoms vary from mild erythema to severe deep tissue damage and development of pressure varies from hours to weeks.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

When facing the fact that high yielding dairy cows has an increasing energy requirements, the practice of adding lipid supplements such as concentrates rich in palm oil and/or palm oil industry by-products become more common. Palm oil containing high levels of C16:0 causes high levels of free fatty acids (FFA) which are linked to larger milk fat globules (MFG) which affect the reaction of lipolysis resulting in rancid flavour and processing problems. Instead of using palm oil, rapeseed oil rich in C18:1 C18:2 can be used. In order to evaluate the effect of added C18:0 and C16:0 on milk lipolysis, 30 Swedish Red lactating dairy cows including 15 multiparous (MP) and 15 primiparous (PP) cows were randomly divided in three groups resulting in 3 10 cow-groups (5 PP and 5 MP cows per group) and fed one out of three concentrate mixtures: control (C), a standard concentrate mixture with no fat added; palmitate (P) as C plus the addition of palmitate methyl ester (10 % in DM basis); and stearate (St) as C plus the addition of stearate methyl ester (10 % in DM basis). Milk yield was registered, and milk samples were collected and analysed for milk composition, FFA content and size of MFG.

SammanfattningDet här arbetet är en litteraturstudie. Arbetet tar upp litteratur om kommunikation i vården främst från humansidan, men även en del veterinärlitteratur. Arbetet tar upp grunden för kommunikation och olika kommunikationsmodeller. Vidare tas sjuksköterskans roll upp och hur den kan påverka relationen till patienten genom professionalism, empati, människosyn och medmänsklighet. Det handlar även om vad litteraturen säger om effekten av behandling som ett resultat av kommunikation samt hur man kan mäta effekten av behandling.

This thesis work aims to describe the prerequisites for a distributed treatment platform for real-time sharing of rounds performed by paediatric oncologists. The work started during the autumn 2004 and is directly aimed at improving the situation for the thirty or so specialist treating children with cancer. The work is not limited to the description of such a platform but also to select suitable software and hardware for the implementation of the platform and further more to coordinate the implementation. The production of several documents describing the platform is also part of this work. The work successfully led to the implementation of such a platform as described in the published article Barnradioterapi på distans Kristenssen et.

Sewage sludge contains plant nutrients and has earlier been utilised as fertilizer to cropland. Unfortunately not only plant nutrients but also heavy metals, pathogens and organic contaminants tend to accumulate in sludge. The suitability to use sewage sludge in agriculture has therefore been subject to several discussions over the years. The Swedish food industry does no longer accept sludge as fertiliser for Swedish producers. In 1999 the Swedish parliament accepted several objectives for environmental protection. In order to prevent environmental pollution and further exploitation of the earth crust, one of these objectives confirm that phosphorous from sewage shall be recirculated to arable land.