In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

Flowcytometric technology has been widely used for measurement of the absolute numbers of T-lymphocytes subsets in Human Immunodeficiency virus (HIV), defining the disease state, monitoring antiviral treatment, and identifying any risk for opportunistic infections. A manual preparing of the samples is required. More recently an automated and enclosed blood cell counting, Celldyn Sapphire has been introduced. In this study the performance of the Flow cytometer EPICS XL as a reference method for analysis of CD3+, CD4+ and CD8 T-lymphocytes was evaluated with blood from 40 individual?s samples.

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

ABSTRACT Objective: The objective of this review was to describe the effects of low carbohydrate diets in people with diabetes type 2. Methods: Review. An article search was made in the databases PubMed and Medline. The search resulted in 17 studies. After review and analysis of the studies main results five categories were highlighted; bloodsugar levels, HbA1c, weight, lipid levels and antidiabetic medications.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Coconut fat?s effect on blood lipids - A systematic overviewAuthor: Linnéa Hult and Sandra WestlingSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2013-04-11Background: Coconut fat has recently been praised in the media. Amongst other things,coconut oil has been said to lower cholesterol (1, 2). This despite the fact that coconut oilcontains of 92 % saturated fat, which strong scientific evidence support raises the blood lipidsand thus increases the risk of cardiovascular disease (3).Objective: To examine the scientific evidence for how blood lipids in adults are affected byan intake of coconut fat compared to an intake of other kind of fats.Search strategy: PubMed and Scopus have been used in the literary search. Keywords usedwere "coconut fat", "coconut oil", "plasma lipids" and cholesterol [MeSH].Selection criteria: Human studies of RCT or cohort type, published since 1983.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

Summary in EnglishThe purpose of this essay has been to examine the Christology of Wolfhart Pannenberg, and especially his interpretation of the belief in Jesus as true God and true man. The consequences for his ontology and his view of the incarnation are also focused upon.Fundamental features in the Christology of Pannenberg demand a closer examination in this connection. First, christological method regarding which a certain development can be shown from the early to the late writings of Pannenberg. According to my view, the later Pannenberg is more balanced in his way of describing the christological movements "from above" and "from below" and how these movements complement each other. In contradistinction to his mature Systematic Theology, in Jesus, God and Man from the 1960s he was more categorically an advocate of the from-below-perspective.Secondly, Pannenberg risks his entire Christology claiming the historicity of the resurrection.

Den allvarsamma leken (1912) by Hjalmar Söderberg has been regarded as one of the greatest love novels of Swedish literature. The story about Arvid Stjärnblom and Lydia Stille and their extramarital love is marked by timeless universality.In this essay, I will examine this notion of love as a prediscursive value, by means pro¬vided by foremost poststructuralist theory. With Derrida?s conception of deconstruction, the analysis will reveal the constructedness of the true love in Söderbergs novel. Examinating typi¬cal logocentric binarisms the essay will show that the notion of true love is constituting a term in an oppositional relation with, in this specific case, the marriage sanctioned by society.

Background: Diabetes mellitus is a chronic disease that manifests as an increased level of glucose in the blood. According to the World Health Organization (WHO), 347 million people have diabetes worldwide. In year 2004, 3.4 million people died from the consequences of high blood glucose. In the Swedish population the prevalence of diabetes is estimated to 3-4 %, out of which 85-90% are Type 2. Among senior citizens a prevalence of diabetes is seen in Sweden up to 14 - 15%.

A number of studies in human medicine has documented positive effects of whole body vibration treatment in humans. The Vitafloor system, witch is based on treatment of horses with vibration, has the purpose to be used in training of healthy horses and as rehabilitation for horses with injuries in their musculosceletal system. The purpose of this study was to analyse what happens with a clinically healthy horse during treatment with Vitafloor. The methods used is mainly thermography before and after treatment, but also blood samples, measurement of rectal temperature, heart rate, clinical examination and observation of psychic reactions has been done. Statistic significant changes in skin temperature in hoofs and fetlocks of front legs has been observed after treatment with Vitafloor. Analyzing of the blood samples showed a tendency for decrease in Kalium, and two of the horses had changes in CK. No negative effect has been observed with the treatment of horses with Vitafloor, and the horses seems to like the treatment. .

The purpose of the study was to investigate whether or not Icelandic horses are less severely affected in clinical symptoms of cough or decreased performance than other breeds of horses. A breed variation in chronic respiratory disease severity was suspected based on clinical experience at the Institution for surgery & medicine, large animal, SLU Uppsala. A retrospective journal study of 17 Icelandic horses and 17 Swedish Standardbred horses with chronic problems with cough and/or decreased performance compared several measurements of disease severity. The clinical signs, physical examination and laboratory testing results compared were respiratory rate, abdominal breathing, lung auscultation, endoscopy results, broncho-alveolar lavage (BAL) results and the blood gases pO2 and pCO2. All parameters were available for all 34 individuals except for the blood gases, which were analysed, in only four Icelandic horses and four Swedish Standardbred horses. The only parameters that appeared different between the two groups were respiratory rate and pO2. The four Icelandic horses, which had blood gases analysed, had more severe hypoxemia.