The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation. We also learned that although the work with sexual abuse against children gave birth to different emotions of the social worker, the social workers feel satisfaction with their work, by helping the exposed children. We hope that our paper will inspire and encourage to further studies in the area, since there is still much to be explored. .

The aim of this literature review was primarily to describe how the nurse can involve the parents in the care for their premature baby, and secondly to describe the aim, design, method, population and quality of the reviewed studies. Searches have been made in different databases in order to find articles where the search words ?neonatal care?, ?neonatalvård?, ?premature infants? and ?nurse? were included. The literature review was based on 12 scientific articles. The results of the study were divided into six categories; The nursing staff?s relation to the parents, Support group, ?Home-early program?, Decision-making, A Work in progress and A safe and efficient method.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

A systematic quality work is essential for anyone working in preschool, school,kindergarten and adult education to give children and students an equal education.Skollagen (2010:800) indicates that quality work should be focused on the nationalgoals of education. According to Skolverkets allmänna råd med kommentarer omsystematiskt kvalitetsarbete - för skolväsendet (2012) is the work to develop quality acontinuous process. Everyone's involvement and participation is therefore essential.Systematic quality work means to systematically and continuously monitor theactivities, analyze performance against national targets and based on that plan anddevelop. Although the work has been driven outside governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin its system quality work.This is the starting position this study takes on to and through literature review,document studies and interviews of principals is the subject problematized.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.

Particular to the cat among our pets is its´ unique nutritional needs and metabolism. The cat cannot produce some nutrients by themselves and must get them through their diet. This means that the cat quickly can suffer from various diseases unless the nutritional needs are covered. In those cases where man is completely in control of the cat?s diet, the right knowledge is crucial for the cat?s wellbeing.

Pupils learn in different ways. It?s up to the teachers´ to give pupils the knowledge they need to live and work in society. The teacher should be aware of the ways of children learn in the classroom and should teach accordingly. Pupils work individually but should even be offered some kind of group work regularly.

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

The purpose of this phenomenological study was to facilitate increased understanding of immigrant's experience of the meaning of work with focus on how that meaning can change as a part of the acculturation process. Participants (n=13) from eight countries answered an open question. The responses were analysed using Meaning Construction Analysis (MCA)-Minerva and the individual's life-worlds were made visible and discussed. The themes meaning of work, work, unemployment, education, adjustment, immigration, Sweden/country of origin, dreams, possibilities and self appeared as jointly shared important aspects. The results indicate that work is of central importance, and although the individuals share certain experiences, the meaning associated with the themes is of a complex and individual nature..

The last decades the increased computerisation at the places of work has led to new physical loads in the working life and new demands on the working environment. The widespread usage of computers in the working life has led to more sedentary work and less daily movement.The purpose of the thesis is to develop a new product to a concept that in a low intensive and healthy promotional way will activate the body. The product will make a combination of healthy promotion activity and work during office hours possible and primary aims to those with a sedentary office work, which leads to that the body don´t get to be activated in the extent needed.Information has been gathered from studies already made in this area, interviews plus a study and an experiment. From the gathered information concepts and functional solutions has been generated and evaluated to result in a product concept.The thesis has resulted in a concept that consists of a work place unit where the user walks on a treadmill and works at the same time.A general conclusion which can be drawn is that the majority of persons that tested to walk and simultaneously work with a computor on the treadmill found this way of working attractive. Many were positively surprised and said that they would use such an physically activating work place implement if it was available at their place of work..

Work gets more seamless and the demand on workers increases because of changes in the labour market. Studies show benefits for workers and companies if the employee achieves a balance between work and family, a way to facilitate it is family-friendly policies. A study done by Unionen shows that three out of four white collar workers choose to vobba (working and caring for a sick child), which blurs the boundaries between work and family. Research on flexibility, organisational culture and gender structures shows how these aspects affect the balance between work and family. This is a study where seven white collar workers (three men) that vobbar and two managers (one man) were interviewed.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

The purpose of our study is to get more knowledge about how moral dilemmas affect social workers in their work. This because we find that a big part of social work involves ethic reflections and that is why we find it important for social workers to have knowledge about how they should and can think and act in these situations. Ethic statements exist for social workers to use in their work but we haven?t found any guidelines for concrete situations and that?s why we decided to study this area. Questions we want to answer are how do the social workers define moral dilemmas in social work? How do the social workers deal with moral dilemmas in their work? How do moral dilemmas affect social workers in their work? This is a qualitative study with interviews from seven social workers from one social service office although they are from different units.

This report is the result of a project work carried out at Karlstad University in conjunctionwith the local consulting firm Camatec where most of the work has been performed.The work can be classified as a classic engineering work with supportive theories andcalculations which in this context is relevant.The engineering project has focused on developing new standards for a conveyor that is usedin the Värmland paper industry where large rolls of paper are produced. A conveyor can takeits appearance in many different forms but in this thesis it has been an exemplary look and ithas also become modulatable with a central section, a drive end and a turning end.The construction work has been build under CAD programs such as Pro Engineer, drawingshave been created and costings have been analyzed. Strength calculations have been made andcooperation from several different companies have erected to explore different solutions andideas for a modern and sustainable conveyor..