Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

År 2011 uppgick antalet personer som suiciderat i Sverige till 1387. Studier visar att den suicidbenägna patientens första kontakt med sjukvården är avgörande för hur det kommande vårdförloppet kommer att utvecklas. Ambulanspersonal är en av många yrkesgrupper som möter suicidbenägna patienter. Studier visar även på att om patienten möts av dåliga attityder så kan det medföra negativa konsekvenser för patienten. Syftet med studien var att översätta, re översätta och validera en engelsk enkät: the Suicide Behavior Attitude Questionnaire (SBAQ): för användning i den svenska ambulanssjukvården.

This essay is called In the head of Garibaldi ? a study about the portrayal of Garibaldi in biographies and focuses on the literary portrayal of Garibaldi in biographies published in the early 20th century and the early 21st century. The purpose of the essay is to describe the possible changes in the way of portraying Garibaldi in biographies and compare the portraying to the portrayal of Garibaldi that Garibaldi himself gives in the American translation of his memoirs, which were published in New York 1859.I have in this study used a constructivist approach with focus on the attributes, ideals and roles of Garibaldi. Research and thoughts from a wide field of science has been used, for example the works on nationalism by Elie Kedourie and Ernest Gellner. The thoughts on biographies as a scientific genre as described in the anthologies Att skriva människan (Ambjörnsson, Ringby & Åkerman red.) and Med livet som insats (Rosengren & Östling red.) has also been of the utmost importance of the study.The results of the study shows that there has been changes in the way of portraying Garibaldi in biographies, as showed in the more unbiased portrayals in the newer biographies.

This is a qualitative study which purpose is to examine the experiences of the recovery process after a treatment for eating disorders.                                                         The questions we have decided to examine are; how did the women adapt to a healthier life after treatment, what are the women's perceived experiences of the aspects related to identity and identity work, and what external social influence was seen as important for their adjustment process to a healthier life?Methods: We have used computer-supported and semi-structured interviews. There were a total of nine women who took part in the study.                                                                                                                    Results: Majority of these women have been recovered from their eating disorders, but some still have major or minor problems. They found it rather difficult to adjust their life's without an eating disorder.Conclusions: Increased self-awarness led to greater control over the eating disorder. The women could begin to confer the new features that they identified with.

Adjustment to a neutral colour balance when printing was the starting point in this degree project. Onthis base ICC-profiles were evaluated and assessed. The survey was concentrated on the similarity betweenreproductions on different papers with various ICC-profiles. The colour balancing introduced aconsistent variable between four graphic papers. With raised uniformity the probability increased toreceive similarities between the various combinations of ICC-profiles and papers.Numerous of measurements and calculations have been carried out, mainly to confirm whether or notadjustment to a neutral colour balance is possible and repeatable.

The aim of this essay has been to find out whether the individual development plan does make it easier to teachers to discover any needs of the students to get education or material changes and by that make adjustments in the classroom. I chose to seek information by interviewing special educators at four compulsory schools, since they have an overall apprehension of how the work is carried out at the school, especially the work with students in need of any form of extra support.All students at the Swedish compulsory school shall have an individual development plan. The purpose with the plan is, besides that the student is to be given possibilities to form his own pedagogical and social goals, that the teacher shall get early signals if a student may be in need of getting education and materials changed and adjusted for to easier manage his studies. The individual development plan of the student should have the function as a tool to the teacher to facilitate for his students.The answer of my question can be sum-up in a no, the inherent potential in the individual development plan is not utilized by the teachers that seem to have the apprehension that the plan is for the student all by him/herself. The teaching staff has obviously not understood the use they can get out of it. .

Anterior skulderledsinstabilitet definieras utifrån riktning, karaktär, uppkomstmekanism, upplevelse och grad av instabilitet. Flertalet undersöknings- och behandlingsmetoder med varierande evidensnivå finns att tillgå. Syfte: Kartlägga sjukgymnasters val av metoder gällande undersökning och behandling vid anterior skulderledsinstabilitet för patienter i åldern 15-35 år samt skäl till vald behandling. Metod: En webbenkät skickades till 178 sjukgymnaster inom primärvård och privat, verksamma i Norr och Söder. Resultat: De främst tillämpade undersökningsmetoderna var apprehension test (89 %) och test av translation (87 %).

Objective: To investigate the experiences of ambulance nurses when using Boussignac CPAPcompared to their previous model, and their suggestions for possible improvements in the use of CPAP in the care of patients with pulmonary oedema. Method: A qualitative study with a descriptive and exploratory approach. Data was collected through ten semi-structured interviews with ambulance nurses, seven men and three women. The analysis was conducted using Lundman and Graneheim?s content analysis.

The aim of this thesis is to look for signs of students? understanding of algebra by studying how they make the transition from arithmetic to algebra. Students in an Upper Secondary class on the Natural Science program and Science and Technology program were given a questionnaire with a number of algebraic problems of different levels of difficulty. Especially important for the study was that students leave comments and explanations of how they solved the problems. According to earlier research, transitions are the most critical steps in problem solving.

Den här uppsatsen tar upp innehållsstrukturens betydelse för översättningen av några inledande kapitel av Fernando Savaters bok Las preguntas de la vida. Uppsatsen inleds med en textanalys som följer analysmodellen i Hellspong & Ledin (1997). Därefter följer uppsatsens huvuddel som består dels av en genomgång av textens hierarkiskt ordnade innehåll och dels av exempel på hur denna innehållsstruktur har påverkat översättningen av de enskilda styckena. Sist finns en sammanfattning och kommentar. Syftet med uppsatsen är att visa hur man som översättare måste läsa sin text med ett slags fågelperspektiv för att översätta varje enskilt stycke rätt.

This thesis contains a usability evaluation of ?Barnplay?, a Swedish video-on-demand service targeted at children. The objective of the study was to identify usability issues in the video service and to develop measures on improving the user interface, with special focus on adaptation to the broad target group of 3-11 year olds.The study was conducted by first mapping established practices in designs of VOD-services targeted at children, followed by interviews and usability tests with children between 2-11 concerning their use of ?Barnplay?. Based on the initial data collection, a prototype was developed and then evaluated by usability testing and A/B-testing.The main conclusion of the study is the need of better individual adjustment of the video content selection to better appeal to different age segments within the target group.

Background:For patients with severe heart disease, may heart transplantation be the only opportunity for survival. Previous research highlights the importance of the nurse's role as supporters and knowledge brokers. People who has undergone heart transplant may be changed forever. Having to undergo a heart transplant can lead to that patients end up in a traumatic crisis. People's perception of herself and her perception of the world is also changing when the body is injured or suffers a disease.

The aim of this paper is to apply Robert N. Bellahs theory of civil religion, within a Swedish societal context. Bellahs theory was designed in, and influenced by American culture. Therefore, the ?translation? of Bellahs theory does not come without problems.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.