The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

The purpose of this review was to study the cow eye physiology, focusing on how it registers light, and to see how light affects the cow?s milk yield. It has been showed in studies that more hours of light per day (16 hours of light a day) as opposed to about 9-12 hours of light a day, increases milk yield for dairy cows. This review contains suggestions on how this is connected with the physiology of the eye. Vision is an important sense for many mammals, and is used to check out the animals surroundings. Sensor cells in the eyeball help in turning photons from the light into signals to the brain.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

The aim of this study was to, with a social constructivistic approach, examine how parents,regarded as neglecting their children, are depicted in 12 LVU-legal cases from the Supreme Administrative Court in Sweden. By using a document analysis influenced by discourse analytical tools, we found that there are repeated descriptions of the parents, which constructs an image of parents as shortcoming in the care of their children. The categories lack of emotions, mental disorder, substance abuse and physical maltreatment were the main reasons for child neglect that the parents were described from. Attitudes towards authority, aggression and immaturity, lack of insight, and deficiencies in the home were repeated in the description of the parent. We further found that mothers were regarded as more responsible of the children compared to fathers.

The purpose of this Master?s thesis is to perform a user oriented evaluation of the International Library?s website. The questions posed in this study are; for what purpose do the users in this study turn to the International Library?s website; what does the users information searching process consist of when visiting the site; how does navigation, layout and content effect the users satisfaction with the website; do the users in this study consider that the International Library?s website can be improved and if so, how? The study was performed with a user oriented approach where six qualitative interviews with librarians who use the website were conducted. These interviews were analysed using Brenda Dervin?s Sense making-theory and Leclercq?s theory about user satisfaction.

AbstractTitle: Welfare officers personal experiences of stress and coping in an emergency hospital in StockholmThe purpose with this study was to describe how welfare officers in an emergency hospital experienced stress in their workplace and what coping strategies they used. Through qualitative interviews the welfare officers thoughts and experiences were examined. The result showed that welfare officers experienced some stress at the workplace; this was related to lacks in the organization, heavy workload and short of time. The most commonly used coping strategies were social support, physical training, short breaks during the day to handle the stress at work. The conclusions of this study was that factors that reduces stress for welfare officers who work at emergency hospitals was a functioning organization and management, the ability to control and at some levels effect their own work, to have guidance and other opportunities to ventilate with co-workers.

Bakgrund: Motiverande samtal (MI) är en metod för att behandla främst alkoholmissbruk, men har allt mer integrerats i behandlingen av andra substansmissbruk. Det flesta studier gällande MI har genomförts på vuxna varför effekten av MI på denna grupp är mest belagd. Antalet ungdomar med substansmissbruk ökar, vilket medför att en undersökning rörande studier om MI som riktas mot denna åldersgrupp (14-24 år) förefaller både relevant och nödvändig. Syfte: Syftet med denna litteraturstudie var att belysa vilken effekt MI har vid arbetet med ungdomar med substansmissbruk. Metod: Allmän litteraturstudie.

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

The purpose of this study was to examine how five mothers experience and cope with theloss of their adult children and also how this loss affect the mothers. We chose a qualitativemethod using semistructured interviews. We used Lazarus and Folkman?s coping theoryand Folkman?s revised coping theory in our analysis. The results showed that the mothers?experiences were very individual.

The aim of this study is to examine the conditions for participation in women's networks for the members of the Geek Girl Meetup network, to expose the members' perceptions of the IT industry and to highlight the network's impact on women's situation in the IT industry. The empirical material consists of interviews and a survey. The interviews were carried out with the network leaders for a better understanding of the network structure and why it exists. The survey completed by the members illuminates how the members perceive the networks function in the IT industry and what kind of an impact the network has on the members and if it has any at all. The result of the study shows that participation in networks like Geek Girl Meetup can be a model for promoting gender equality and improving conditions for women in the IT industry.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Today automatic milking systems (AMS) are growing in popularity. In these systems the cows are loose and have to get to the robot and the feed on their own. The cows ranking in this system affect their welfare. In this study data from seven years in an AMS was used and analysed. The aim was to investigate how ranking could affect the behaviour of the cows at milking and at feeding.

Every year an avorage of 40 000 Swedes fall ill with different forms of cancer. Chemotheraphy has an effect on the tumour cells as well as the healthy cells in the body, this causes many side effects which can be very problematic for the patient. The study was carried out in order to indicate the care measures that are taken to deal with the side effects i. e stomatit, loss of hair and sickness/vomiting, that are connected with chemotheraphy so that the outpatients will experience a quality of life. The method used was a qualitative interview with six nurses from the South if Sweden, all of whom are working with chemotheraphy patients.

This study aims to draw attention to the discourse of Swedish language teachers and their literary repertoires from a didactic perspective. This leeds to the following inquiries: ?how to define and delineate a broader concept of text;? ?how realized is this concept in Swedish upper secondary schools;? and ?how does the use of the broader concept of text effect the ability to learn.? The empirical data comprise group interviews with six teachers who work at two different schools, in different towns, located in southern Sweden. The data are transcribed and carefully analysed by tools consistent with methodological approaches. The theoretical framework consists of discursive psychology.

In this study, 29 calves were dehorned by heat cauterisation at the age of 1 to 8 weeks. Before the procedure, the calves were given local anaesthetic but were not sedated. In connection with the dehorning, 14 calves were given the non-steroidal anti-inflammatory drug (NSAID) meloxicam and 15 calves were given placebo. During the following three days behavioural studies were performed to investigate if the different treatments had any effect on the calves´ postoperative behaviour. Head shakes, head rubs, kicks and ear flicks were studied, as earlier studies have shown that an increase in these behavioural patterns suggests postoperative pain.