Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Due to deficiency in dementia care, the government has commissioned the National Board of Health and Welfare to develop national guidelines for health care services to people with dementia and support for their relatives. It has been allocated stimulus funds that may be applied for to work on improvements in dementia care. In August 2010 these guidelines formed the basis for a decision made that collaboration would take place between the county and the municipalities regarding dementia care in Halland, named Anna's path. The aim of this study is to investigate, analyse and describe how our respondents in the project Anna?s path are planning and preparing for the implementation of the registry of quality BPSD - Behavioural and Psychological Symptoms of Dementia.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

95% of the productive forest land in Sweden are now being exploited for forestry. The new Forestry Act of 1993 equate the goal of production and the environmental goal which means that the objective for forestry is a sustainable yield, while the biological diversity must be preserved. Recent years results from the inventories of the Board of Forestry show declining trends in how nature conservation aspects taken into consideration at the felling sites.The aim of this study is to investigate what happends with the nature consideration taken at felling sites in the long run. 20 final fellings in the county of Östergötland were re-inventoried 7-9 years after final felling. These felling sites had previously been inventoried before final felling (P0) and one year after final felling (P1) in the inventory Polytax by the Board of Forestry.

Gestamp R&D i Luleå utvecklar stötfångare, sidokrockskydd och andra krocksäkerhetskomponenter åt bilindustrin. Dessa delar har till uppgift att vid krockar deformeras och absorbera den tillförda energin. Kring krockskyddens utformning finns ett antal lagar och regler. Alla dessa måste tas i beaktade när ett ny produkt utvecklas. På Gestamp R&D används CAD- programmet I-DEAS för att ta fram lämpliga geometrier till ovan nämnda produkter.

This essay in historical archaeology deals with cultural-historical values of buildings and inthis case the old train- and ferrystation in Helsingborg. The building has from the day of itsopening in 1898 been exposed to threats of demolition since its original purpose was as atemporary building with intension of being replaced within a couple of years. After havingseen two World Wars, eventhough Sweden never participated, and the ferrytraffic with its upsand downs the station was an important part of Helsingborg. All the ferrytraffic over the straitto Denmark was handeled by the old train- and ferrystation untill 1955, when a competativeferrycompany was built close to the old station. After a hundred years of service the oldstation was closed down when a new station was built i Helsingborg in 1991 with theintension of gathering all travelers in one building.

Introduction. Infection Prevention is one of the surgical nurses' main responsibilities. One of the steps which patients undergo in this purpose before surgery is the preoperative skin desinfektion. Background. The patient washes the day before surgery with Descutan cutaneous sponge 4 %, a sponge containing chlorhexidine.

Abstract A phenomenon that has been noticed more and more in media and the public space in recent years is what is called guerrilla gardening. It means the illicit cultivation of someone else?s land. This report's intention is to analyze what impact guerrilla gardening could have on today's urban space in terms of stable changes in norms and physical design. I have also focused on guerrilla gardener?s choice to carry out these actions illegally, without asking for permission, and what impact that could have on the issue of appropriating public space.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

ABSTRACTThe aim of this quantitative study was to investigate if stress, self-efficacy and life satisfaction varied with gender and age. The sample was selectively chosen in the municipality, country council, private sector and in the trade business. 237 participants were included in the study, of which 94 were men and 143 were women. Age was split in two categories: younger adults (18-40 years) and older adults (41-65 years). The results showed that there were correlations between the dependent variables: stress, self-efficacy and life satisfaction.

About a quarter of the Swedish land area is covered with shallow or thick peat. There is a potential to increase forest production in Sweden with almost 2 million m3/year in selected peatlands with low conservation values. This increase can be accomplished by drainage, complementary drainage, ditch maintenance operations and fertilization. The purpose of this study was to determine the level of knowledge regarding the management of forests on peatlands and was restricted to selected forest companies in Västerbotten County, with offices in Umeå. Three companies were chosen, SCA, Holmen and Norra Skogsägarna.

This thesis is a study of Futurum.kom´s campaign "Lyssna dig rik". Futurum.kom is a regional marketing project between Länsbibliotek Sydost, Regionbibliotek Kalmar and 25 public libraries in the county of Blekinge, Kalmar and Kronoberg. The aim of the Futurum.kom project is to strengthen the role of the public library in society. "Lyssna dig rik" was a cluster group campaign with the aim of making people know about the possibilities of loaning audiobooks in libraries. The target group was lorry drivers in the age of 30-65 with the possibilities to listen to audiobooks at work.

In Sweden, detailed development plans (DDPs) go through a screening process to decide whether their implementation could cause significant environmental impact or not. The criteria in the legislation were studied to see if an environmental impact assessment was needed. This study also investigated 26 DDPs from 12 out of 13 of the municipalities in Östergötland and how they meet up to the demands in relevant legislation, for example the rules for Environmental Impact Assessments. Plans that concerned suburban communities and new housing were selected. The environmental issues highlighted in the plan documents were compared to selected topics from the GIS data base 'Östgötakartan' to see if the assessments made by the municipalities were reasonable judged.

AbstractJerfström, M. (2013). Mission overweight and obesity ? how do child-care centers operate? C-thesis in Public Health. Faculty of Health and Occupational Studies.

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.