On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

Bakgrund: Få områden inom dagens medicin står inför så många och svåra etiska problem som transplantationskirurgin. De svårt sjuka människor som får möjligheten att genomgå en transplantation får chansen till ett nytt liv. Det är viktigt att sätta sig in i hur patienten upplever väntan för att som vårdpersonal kunna ge ett bra bemötande och en god omvårdnad. Syfte: Syftet med litteraturstudien var att ur ett patientperspektiv beskriva den känslomässiga upplevelsen av att vänta på en organtransplantation.Metod: Litteraturstudien bygger på åtta kvalitativa vetenskapliga artiklar. Resultat: Att vänta på en organtransplantation beskrevs som smärtsamt samtidigt som det gav patienterna tid att förbereda sig.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Antalet äldre människor ökar i samhället och står för en allt mer växande grupp patienter som behöver vård på akutmottagningen. Väntetiden på akutmottagningar runt om i landet blir allt längre. Det är ett välkänt faktum att äldre människor påverkas av att vänta länge på en akutmottagning, då deras allmäntillstånd lätt kan försämras på grund av det biologiska åldrandet och grundsjukdomar som gör dem skörare. Syftet med studien var att beskriva äldre patienters upplevelser av väntan vid besök på akutmottagningen. En litteraturstudie utfördes där resultatet baserades på tio vetenskapliga artiklar. Resultatet av denna litteraturöversikt delades in i fyra teman: att bli sedd, att bekräftas i sitt lidande, att vara delaktig som patient och att se patientens hela situation. Behovet hos den äldre att bli bekräftad, att få information och omvårdnad ökade när väntetiden blev lång på akutmottagningen.

Background Adolescents and adults suffering from needle phobia have an unreasonable fear of needles that leads to negative experiences if they do not get the support they need. Negative experiences lead to patients avoiding health care, or these experiences affect important aspects of life. The suffering that a patient experiences may be obvious to some, but others hide it, and then it will be more difficult to detect. The nurse's role is to recognize the suffering and its different reactions in order to alleviate and prevent unnecessary suffering of the patient. AimThe purpose of this study was to describe about young people's and adults' experiences of having needle phobias.

AbstractBackgroundParkinson?s disease is a chronically not curable progressive disease that leads to different degrees of disability. Controlled studies on how patient education influences subjective health in Parkinson?s disease are lacking.AimThe aim of this study was to examine the influence patient education had on drug requirements and on subjective health status of persons with Parkinson?s disease.MethodologyA short form of Health Survey, SF-12, was used to measure perceived health. SF-12 was administered before and one month after patient education (intervention group; n= 48), and in waiting list control (n= 48).

Syfte: Att beskriva faktorer av betydelse för patienttillfredsställelse på akutmottagningen.Metod: En litteraturstudie med beskrivande design. Data baserades på 13 artiklar sökta i databasen PubMed.Resultat: Totalt identifierades sju faktorer av betydelse för patienttillfredsställelsen av vården på akutmottagningen. Faktorerna var patientens bakgrund, vårdpersonalens bemötande, information, kommunikation, triageprocessen, väntetid och miljö. Resultatet visade att den viktigaste faktorn som hade betydelse för patientens tillfredställelse på akutmottagningen var väntetiden, ovissheten kring denna och triageprocessens påverkan.Slutsats: Faktorerna visade sig vara viktiga var för sig och ännu viktigare i kombination med varandra. Om patienterna var missnöjda med en faktor påverkade det ofta tillfredställelsen av de andra faktorerna under besöket på akutmottagningen.

The purpose with this study was to systematically examine scientific studies of audiologic group rehabilitation. The definition of audiological rehabilitation was explored, different variables that influence the result and how the outcome measures should be done and its relationship with the goals of audiologic rehabilitation. The method used was a literature study. Pubmed and Cinahl were used for the search of literature. Some articles were searched from scientific studies reference lists and also advice from the supervisor.The result from the different studies shows that the effect of rehabilitation varies as there are many aspects that have an affect on the outcome measure.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

Bakgrund: I Sverige finns tre hjärttransplantationsenheter, dit patienter med svår hjärtsvikt remitteras för hjärttransplantationsutredning. Gemensamt för patienterna ar deras livshotandetillstånd. När den medicinska behandlingen inte längre har effekt är en hjärttransplantationden enda möjligheten till fortsatt liv. Under transplantationsutredningen penetreras patienternas fysiska och psykiska tillstånd. För de flesta patienter är transplantationsutredningen och acceptansen for hjärttransplantation förenad med stress, oro och ångest.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

One of the most important components of a harvester is the crane. Most harvester cranes are only possible to pivot (or horizontally rotate) at the crane pillar. Cranab in Vindeln, Sweden, has developed a new type of harvester crane which has an extra pivot point on the outer boom. This makes it possible to reach around residual trees, easing thinning work in dense stands. The aim of the study was to analyze if the use of a pivoting outer boom (POB) crane gave an increase in thinning production and if there were any differences in time consumption between the work elements for the POB crane and a conventional crane. A Valmet 911.3 equipped with a POB crane was used in the study.

This is a study of the insect community associated to the wood-decaying fungus Inonotus radiatus found on Alnus glutinosa trees growing in riparian forests at the northern and southern shores of boreal lakes in the province Uppland. Little is known about this particular bracket fungus and its inhabitants. Insects were reared out at the laboratory from samples of fruiting bodies of the fungus taken at five lakes. During the fieldwork in 2009, data about several environmental variables was also taken. After the rearing period, these variables and their effects over the insects were analyzed.