This essay has been investigate a Hindu swaminarayantempel in central Sweden, its activities and function from a diaspora perspective. Also to investigate the relationship between Hindu diaspora groups and in relation to South Asia. An ethnographic method was used.The result of this study shows that the key activities temple provides the puja. Pujan is the most frequent activity in the investigated Temple. The temple also provides other activities that often are linked to anniversaries and celebrations of festive calendar, such as Diwali or gods' birthdays.The investigated temple has a similar function as other diaspora groups.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Galna Glassen is a company that has a unique way of selling ice cream in Sweden. The idea is for the costumer to be able to compose their own favorite ice cream, partly by choosing the flavor of ice cream but also by picking the ingredients. The ingredients that can be chosen from are around twenty and can be everything from cookies to candy to berries. When the costumer has chosen their ice cream and ingredients they are mixed together on a cooled granite board.The company was very successful when it was founded in the summer of 2011 and decided to expand to other cities in Sweden. They also wanted to explore the profitability of a mobile sales unit that is intended for festivals and events.The thesis is meant to develop Galna Glassen?s mobile sales unit.

The work describes the development of an adjustment algorithm that will replace today?s manual adjustment of Lead- and Lag-filters at ABB Robotics industrial robots. The adjustment is mainly for the filter parameters in the control system.Three different algorithms have been created to replace the manual adjustment. One of them is based on the criterion from the manual adjustment and another one on optimization of the sensitivity function. The last one is a combination of the two.The report describe the development of the algorithms and how they behave during simulations and tests on real robots.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Introduction: We are facing an aging population, which means that the incidence of age related diseases, such as Alzheimer's disease, are expected to increase. In the current situation there is no cure for the disease, whereupon it is important to develop preventive strategies. Objective: To examine the association between Alzheimer's disease and physical activity. Method: A systematic literature search was done to identify the current state of knowledge from the year 2006 onwards. The reason for this limitation was that the SBU commissioned a systematic literature review in 2006, where the relationship between physical activity and Alzheimer's disease could not be determined.

The background to this study is that the forest company, Holmen, has found large discrepancies between harvested volume and the measured volume at the industry. Factors like bark features, breakage, double tops, bends and stem damages was noted, and all stems were measured manually. Hypothesis testing with the method "random in pairs" were used to examine whether the harvester measured values significantly differed from the manually measured. The result of a properly calibrated harvester shows in average underestimation of the volume with Skogforsk Pine as a bark function. This means that the harvester isn´t the reason why the volume measured in the industry is lower, the fault is elsewhere. The study also indicates a need for a unique bark function for logepole pine..

The purpose of this study was to investigate how patients who had undergone Hallberg's  TIA-school at Enköpings Lasarett rate their physical and mental health 18 months after participation. Another purpose was to examine whether they re-diagnosed with a TIA or suffered a stroke. The design of the quantitative study was longitudinal and descriptive. In the study 16 patients participated and to measure their mental and physical health the questionnaire SF36 was used. The results showed that none of the participants suffered a new TIA or stroke since participation in the TIA-school.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.