Pigs in Swedish organic production systems have been shown to have more findings of arthritis at slaughter, compared to pigs in conventional pig production. With this in mind a study was performed, to primary, investigate variation in exterior, gait and weight gain between sire breeds and, secondly, to investigate variation between herds, season, gender, age and assessment occasion on these recordings. Swedish commercial hybrids, crosses between Norwegian Landrace and Swedish Yorkshire were inseminated with either Hampshire or Duroc as terminal sire. All the pigs had known pedigree as each semen dose contained sperms from one individual boar. All piglets were individually tagged closely after birth, and exterior and gait assessment were performed at two separate occasions, early and late during the fattening period.

The investigation has taken starting point in the Swedish school history by a look back at the last three curricula and its rating system in order to see the differences and similarities between them. Furthermore, the focus was on the implementation of lgr11 and how it has worked out both on the national and local levels, with the help of, among other things Imsens "five faces of the curriculum" and Lipsky theories of grassroots bureaucrats. The aim of the study was to investigate teachers' perceptions of differences in teaching and assessment in grades 7-9, during the changeover from Lpo94 both on lgr11.The questions developed for this purpose was: How do teachers say that their teaching changed in conjunction with curriculum change? Has there been a refocusing about the concept of knowledge in the curriculum shift, and if so, how?How the assessment and grading did change with the curriculum change?Data collection has been made using a quantitative survey with qualitative elements. The survey consisted of 10 questions that everyone faces the transition to lgr11.

The aim of this paper was to investigate how 40 typical speakerswith Finnish accent, aged 65-84 years, performed in speech assessmentthrough Dysartribedömningen, a Swedish dysarthria assessment instrument.Their results were compared with results of a matched Swedish nativespeaking reference group. Both groups were assessed in areas offunction/structure, prosody/intelligibility and through a survey oncommunication. Results indicated that the performances of the Finnishparticipant group were estimated as more deviant than the Swedish,considering all areas. The Finnish participants were deviant in articulationand they had a significantly lower speech rate in reading. They also hadsignificantly lower scores in intelligibility compared to the reference group.The results of the survey of communication showed that the Finnishparticipants estimated their levels of activity and participation to besignificantly more limited compared to the reference group.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The overall aim was to examine how the public interest to protect children from violence and sexual abuse at home, is realized by social workers. The study´s central focus was the risk assessments as Social services are obliged to do when they receive a report containing concern that children are being exposed to violence or sexual abuse at home. The study addresses the following questions:o How do social workers go about practically, and what support and knowledge is being used to determine whether the Social services need to intervene for the protection of a child?o What risk and protective factors are taken into account by social workers in the assessment process?o What contextual factors do social workers experience are affecting them in the assessment process?o Which support does the documentation system BBIC provide in the assessment process?The study material was collected through qualitative group interviews, with a modified vignette methodology as tools. The study included a total of twelve social workers, with varying numbers in each interview group.

Syftet med denna studie var att undersöka sambandet mellan några lärares bedömning och olika pedagogiska grundteoriers kunskapssyn samt hur de tillsammans med lärarens egen kunskapssyn påverkar bedömningen. Utifrån uttalanden från 5 stycken utvalda lärare, tillsammans med den litteratur som vi läst har vi försökt att hitta samband. Den metod som användes var enskilda intervjuer, ur vilka uttalanden kopplades till den litteratur och de pedagogiska grundteoriernas kunskapssyn. Vi ställde frågor om hur dessa personer konstruerade sina prov samt hur de bedömer och dokumenterar sina elevers lärande. Hur lärarnas bedömning påverkats av de olika teoriernas kunskapssyn och hur skolväsendet har påverkats av dessa teorier försökte sedan knytas till behaviorism, kognitivism, konstruktivism och sociokulturell teoris olika kunskapssyner.

Den information som företag lämnar i sina finansiella rapporter ger dess intressenter en möjlighet att analysera företagets verksamhet. Det är då av stor vikt att informationen är tillförlitlig, vilket i sin tur är beroende av egenskaperna hos det som mäts.År 2004 kom nya normer för hur redovisning av pensioner skulle ske. En stor förändring var att företagen, istället för Finansinspektionen, skulle ta fram många av de antaganden som behövs vid beräkningen av de förmånsbestämda pensionsplanerna. Dessa antaganden kan ha en stor påverkan på företagens finanservilket innebär en risk att de används i earnings management-syfte.Syftet med denna uppsats är att undersöka huruvida ett företags finansiella situation påverkar dess val av aktuariella antaganden vid beräkningen av de förmånsbestämda pensionsplanerna.De kvantitativa data som undersökningen bygger på insamlades frånårsredovisningar från 75 koncerner av ett ursprungligt urval av 272. Det material som hämtades utgjordes av aktuariella antaganden samt andra finansiella variabler som rapporterades i årsredovisningarna för år 2004 och 2005.

Assessment of hearing aids can be done by inventories. The result of the inventories can show the patients need and how the hearing aids works in the patients daily life. The result of the inventories can be influenced by the difference in languages and the cultures. The inventory IOI-HA should not be sensitive to those factors.The aim of this study was to compare and analyse material, method and to report and analyse the result from a pilot study made at Sahlgrenska University.The result showed that IOI-HA is a natural inventory which is able to be used internationally. The four studies in England, USA, the Netherlands, and Germany showed that the psychometric properties are similar across languages and cultures.

Detta är en komparativ uppsats som beskriver likheter och skillnader mellan Sydafrikas läroplan, Revised National Curriculum Statement for Schools (Grades R-9), Svenska läroplanen Lpo 94 och kursplanen i religion.Hur en läroplan utformas beror mycket på landets historia. Att Sydafrika har haft mycket problem med exempelvis apartheid speglas också i läroplanen. Demokrati är något som tycks vara mycket viktigt för den sydafrikanska skolan. I Sverige har vi haft demokrati relativt länge, och det verkar nästan som att vi börjar ta detta för givet. Hur stort utrymme demokratin tar i läroplanerna och kursplanen i religion är en av sakerna jag tar upp i denna uppsats.Jag jämför också hur man beskriver religionsämnet i respektive läroplan/kursplan.

Vi befinner oss just nu i en lågkonjunktur och detta påverkar det mesta i vårt samhälle. Arbetslösheten stiger och fastighetspriserna sjunker. Företag med stora tillgångar i fastigheter värderade till verkligt värde kan tvingas till resultatsänkande nedskrivningar. Majoriteten av tillgångarna i fastighetsföretag utgörs av förvaltningsfastigheter som alltså kan bli föremål för nedskrivningar. Med hjälp av olika former av earnings management kan företagen minska eller öka effekterna av en låg- respektive högkonjunktur.

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.

Den information som företag lämnar i sina finansiella rapporter ger dess intressenter en möjlighet att analysera företagets verksamhet. Det är då av stor vikt att informationen är tillförlitlig, vilket i sin tur är beroende av egenskaperna hos det som mäts.År 2004 kom nya normer för hur redovisning av pensioner skulle ske. En stor förändring var att företagen, istället för Finansinspektionen, skulle ta fram många av de antaganden som behövs vid beräkningen av de förmånsbestämda pensionsplanerna. Dessa antaganden kan ha en stor påverkan på företagens finanservilket innebär en risk att de används i earnings management-syfte.Syftet med denna uppsats är att undersöka huruvida ett företags finansiella situation påverkar dess val av aktuariella antaganden vid beräkningen av de förmånsbestämda pensionsplanerna.De kvantitativa data som undersökningen bygger på insamlades frånårsredovisningar från 75 koncerner av ett ursprungligt urval av 272. Det material som hämtades utgjordes av aktuariella antaganden samt andra finansiella variabler som rapporterades i årsredovisningarna för år 2004 och 2005.

Background: Fall injuries are a costly problem for society, with costs ranging up to 14 billion a year. In addition to economic loss accidental falls also creates human value losses and reduced quality of life for its victims. In order to prevent the occurrence of injury related to accidental falls healthcare providers utilize various scientifically developed risk assessment tools, one of them being Downton Fall Risk Index. Method: Empirical, quantitative cross-sectional study. Objective: The purpose of the extended essay was to describe the categories in Downton Fall Risk Index that have a bearing on patients' risk of falling while in hospital and in municipal care, and to illustrate how nurses can use the fall risk assessment tool.