Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

In this paper we have chosen to focus on social workers and their experiences of interacting with clients with neuropsychiatric disabilities, in example persons with ADHD (Attention-Deficit/Hyperactivity Disorder), Asperger syndrome, autism and/or Tourette syndrome. The main purpose was to look into three areas: What knowledge do social workers mean that they need about neuropsychiatric disabilities and how can their needs of knowledge can be met? How do they experience the meeting with a person with neuropsychiatric disabilities? How does the cooperation function between authorities regarding persons with neuropsychiatric disabilities?Definition of the concept of disability and function from a historical perspective points out that the approach has changed over time. Previous research studies of the interaction in meeting between the client and the social worker shows that the social worker carries two faces, so called aspects. The first aspect is about help and care and the second aspect is about administrative functions.

Hallsta paper mill uses large amounts of water during the pulp and paper making processes. The wastewater is treated in two separate activated sludge processes referred to as BIO 1 and BIO 2. The main aim is to reduce the organic substance content, measured as COD (Chemical Oxygen Demand) before the wastewater is released into the environment. Since the effluent produced is very rich in organic substances, the addition of nitrogen (N) and phosphorus (P) are necessary to give satisfactory treatment results. Problems with sludge bulking sometimes occur which lead to increased levels of suspended matter and nutrients in the effluent.

BackgroundPeople with psychiatric problems, despite efforts in recent decades still experience vulnerability. Patients with borderline personality disorder (BPD), where self-harm is common, often live in difficult and complex social relationships because of their illness. Additional knowledge and studies about mental illness, self-harm, dialectical behaviour therapy (DBT) and the therapeutic alliance are needed.Purpose and MethodThis study aims to examine how staff perceive and describe: DBT as a treatment method; the therapeutic alliance and the importance it has for treatment. The study utilises a qualitative approach with a qualitative content analysis method and presents earlier research on DBT and the therapeutic alliance. The empirical material consists of focus group interviews comprising three DBT - teams.

Today most dosages used in horse medicine are based on studies in adult horses. Since there are differences between adult and neonatal horses with respect to different pharmacological parameters this can cause problems when administring drugs to neonatal foals. Neonatal sepsis is a common cause of morbidity and mortality in foals and aggressive antibiotic treatment is needed immediately when sepsis is suspected. In Sweden the combination of trimethoprim/sulphadiazine and bensylpenicillin is often used as the initial treatment. When administering drugs, interactions can occur between the drugs and endogenous substances.

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

More than fifty percent of the world population today lives in cities, and the pressures of urbanisation are particularly present in developing countries. As landscape architects, it is important to gain knowledge about the effect of urbanisation and ways to prevent the negativities. Experiencing the effects in person in a developing country, as well as learning from and about other cultures, enhances the understanding for global situations. Dar es Salaam is located in one of the most rapidly urbanising regions in the world, which puts pressure on the environment and the humans living in it. Lack of means to regulate land development has led to a situation where expansion of unplanned settlements occurs, with spatial disorder as a consequence. This has in the extension led to a decreasing amount of publicly available and qualitative green spaces, and degradation of the few ones that exist. There are facts that strengthen the status of urban parks, which especially becomes relevant in developing countries where many people live in sparse and exposed conditions.

Acid sulphate soils is a wide spread problem along the northern coast of Sweden. This is causing great damage through low pH and leaching of metals out into the streams. These soils are estimated to be found in several places in Sweden but also in many other areas in the world. One of these areas in Sweden that are believed to contain these sediments is Mälardalen. The purpose of this study is to evaluate the extension of the acid sulphate soils in this area.

Bakgrund: Arbetsterapeutiska begreppet aktivitetsbalans fr?mjar till god h?lsa och v?lbefinnande. Aktivitetsbalans uppn?s genom att arbetsterapeuten motiverar och medveteng?r personer om deras aktivitetsm?nster och hur det p?verkar aktivitetsutf?randet. Funktionstillst?ndet Attention deficit hyperactivity disorder (ADHD) ?r ett komplext neuropsykiatriskt funktionstillst?nd.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

The partly autobiographical book Valley of Issa, written by Czeslaw Milosz describes (among other things) the childhood of a boy, Tomasz who is the main character, and his interactions with his relatives. In this essay I will claim that these characters possess startlingly obvious autistic traits, and in relation with this I raise and discuss another question: Does the author Milosz himself express autistic traits? My essay could hardly constitute a complete analysis with definite answers, (the bachelor format of the essay and the fact that Milosz is dead limits more extensive investigations) and I do not mean to claim that Milosz was a sick person, even though I may suspect it. Let this essay be an eye-opener and a visionary foundation for new approaches to Milosz authorship. The value of it lies in its approach.

In this essay I present an outline and examination of the Finnish Luther research, withan aim to learn more about some different aspects of Luther?s teaching on justificationas sanctification, and sanctification as the growth of the new man. I will also draw myattention to the formal language of metaphysics, as it is continuously employed by Luther to depict the issues and the content of his reformation theology. Apart from the program of research in Helsinki, I have turned to the writings of Luther himself; and I have as well tried to engage in a broader survey of Luther-scholars, some of which seem to, or in fact, support the Finnish interpretation, others which raise a critical stance towards it. The later portion of the essay picks up on the Finnish critique of dominant 19th and 20th century German Lutheran theologians, such as Albrecht Ritschl and Gerhard Ebeling.

 BakgrundAnorexia nervosa drabbar framför allt unga kvinnor i västerländska länder. Personer med AN har ett liv som kretsar kring mat, motion och viktnedgång. AN delas in i två sjukdomsbilder, AN med självrensning och AN utan självrensning. Sjukdomen kan leda till fysiska, psykiska och sociala konsekvenser. En störd kroppsuppfattning är ett av huvudsymptomen för sjukdomen och påverkar personens livskvalitet och självkänsla.

Purpose The purpose of this study is to evaluate the treatment results and adverse drug effects for 14 dogs receiving a new paclitaxel preparat named Paccal vet. The evaluated dogs are chosen to enter a pharmacogenomical study. Therefore, this paper intends to give an introduction to pharmacogenomics. Finally this study also aims at finding the homologue genesequenses in dogs to seven genes that are important for metabolism of paclitaxel in humans. Materials and metods The dogs went through 2-4 cycles of paclitaxel treatment, they received a new water-soluble formula named Paccal vet, at dosages of 100-150mg/m2. Treatment results and adverse effects are listed for each dog in table 1.

Följande undersökning behandlar förskolans uppdrag och samverkan kring barn som upplevt trauma. Syftet är att undersöka hur olika professionsföreträdare för yrken närliggande förskolepersonalens (BVC-sjuksköterskor, socionomer, förskolepsykologer & förskolechefer) upplever förskolans roll i arbetet med barn som drabbats av trauma. Studien fokuserar hur olika professionsföreträdare nära förskolan upplever förskolans uppdrag och vilken relevans deras förväntan har gentemot de styrdokument som förskolan lyder under. Därtill undersöks hur samverkan för att öppna möjligheter för barn som drabbats av trauma, att utvecklas, lära och bidra, ser ut i praktiken. Kvalitativa intervjuer har genomförts med åtta personer.