The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The connection between body, soul and social surroundings and their influence on health has, in the western world, been known for over a hundred years. The hospital social worker with tasks within the area of the psychosocial perspective is therefore now a part of Swedish healthcare. Yet both international as well as national research and literature show that social workers have a slow professionalizationprocess and difficulties describing their area of tasks and methods. This study aims to explore hospital social workers line of work, what they believe becomes help in their work with patients and put results in relation to professionalization in the medical environment. The results are problematized from perspectives like professionality, power and role.The study includes 86 hospital social workers at Sahlgrenska Universitetssjukhuset in Gothenburg Sweden and it contains both quantitative and qualitative parts.

Due to excess precipitation that cause runoff, all soils in Sweden naturally leaches nitrogen.High leaching from arable land is an environmental problem when the runoff reacheswaters. In the international agreement, Baltic Sea Action Plan, the aim is to reduce therunoff of nutrients. Sweden has agreed to reduce its load of e.g. nitrogen to the Baltic Sea.One of the proposed measures is an increased use of site-specific N-fertilization, which hasbeen shown to increase nitrogen use efficiency and therefore also reduce the nitrogen runoff.Either yields are increased with the same total amount of nitrogen, or the total quantityof nitrogen is reduced with preserved yield levels, which is profitable for the farmers.The dynamics of nitrogen leaching differs between top dressing applications above orbelow the economical optimum. There is a consensus about a difference in the dynamics,but not about its magnitude.

The aim of this essay is to examine how people living in the Swedish countryside looked upon changes in the interiors through modernization in 1850-90. For the first time, there was an abundance of objects available in stores in the countryside that the majority of the population had money buy. Many novelties were introduced in the interior decoration of ordinary peoples´ homes. This study focuses on the introduction and use of wallpaper and is based on a questionnaire about wallpaper sent from the Nordiska museet, National museum of Culture history in Sweden, to people all over Sweden in 1948. 148 people responded to the questions about use and attitudes toward wallpaper during the second half of the 19th century.My theoretical perspective is cultural diffusion, the spread of cultural items, more specific the diffusion of innovations from larger to smaller places, often influenced by social elites, hierarchical diffusion, and between individuals, contagious diffusion.The analytical perspective used for the analysis is based on the concepts of basic and variable modernity, initiated by the historian Sven-Eric Liedman.

The thesis has been made for NCC Teknik in Gothenburg. The NCC Corporation is one of the largest leading companies in Scandinavia within the construction industry. NCC is active throughout the whole construction process, where one part is to carry out soil investigations prior the construction of various buildings, for example residential buildings. NCC Technology wants to visualize the samples taken at the construction sites in 3D for clients, authorities and also internally to show in a simple and understandable way how contamination is spread out in the soil.The thesis includes the area of Limhamns läge in Malmö, previously an industrial area. The area has previously included a concrete factory and the contamination from that factory has lingered in the soil.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

Background: Animals are used in several health care areas and have been shown to promote many aspects of patients? health. Animals have potential for use in nurses? health promotion work. Nurses need a deeper understanding of the importance and health-promoting properties of animal-assisted therapy.Aim: The aim was to describe the importance of animal assisted therapy for patients? health.Methods: A literature review was conducted based on ten nursing science studies with both qualitative and quantitative approaches, which were selected after critical review.

The purpose of this study is to survey and evaluate if the individual contrast sensitivity and preferences for horizontal and vertical lighting level correspond to the values that standard SS-EN 12464-1 recommends for the workplace- and surrounding light levels.This study examines if lighting should be adapted after the individuals? need or if a general value can be found that will cover every individuals? need for a workplace and surrounding light level. This study also examines if parameters like sex, age and/or glasses/lenses have an effect on the amount of lighting that the test subjects need. Lastly we compared the values concerning the relationship between workplace- and surrounding light levels with standard SS-EN 12464-1?s recommendations.The study is carried out with an experimental design that surveys 220 test subjects who were chosen by a selection of convenience.

Robotic milking in Automatic Milking systems (AMS) is proposed to reduce manual labour and at the same time increase milk yield by increasing milking frequency. In order to increase milking frequency, it is essential to have well-functioning cow traffic. Investing in an AMS is a great capital investment for the farmer, thus it is of major importance to ensure maximal AMS capacity. This study investigated the effect of the traffic systems Feed First? and Free cow traffic with and without waiting area (WA) on cow performance and AMS capacity.

During the last years, meticillin resistant Staphylococcus pseudintermedius (MRSP) have caused an increasing number of infections in Swedish dogs. MRSP is resistant against a majority of the antimicrobials available for dogs in Sweden, making it difficult to treat the infection. Our knowledge of the bacterium is limited, making it hard to handle infected dogs in a proper way. The aim of this study was to investigate for how long time dogs, who have an infection caused by MRSP, become carriers of the bacterium. Other factors like treatment with antimicrobials, the correlation between clinical symptoms and carriage, common diagnoses and institutionalization where also looked upon.

The main purpose of this Master´s thesis, is to describe and discuss what constitutes the library collaboration between The Swedish Royal Library and the National Library of Guatemala, but also to analyse which effects the support has for public library work in Guatemala. The data consists of interviews and direct-observations during 2 months of fieldwork in Guatemala, Central America. The analysis is based on literature studies combined with the answers from the respondents and other results from the field work. We have found above all three factors to be of importance in the constitution of the collaboration between the National Library in Guatemala and the Swedish Royal Library: the Swedish library discourse, the Swedish aid discourse and the relationship between the people involved with the project. The library discourse in Sweden and in Guatemala emphasizes different aspects of the work.

24 years have passed since the Chernobyl accident when radionuclides were spread over largeareas of Europe, including the Scandinavian countries. Today, measurable activities of 137Csare still observed in many Swedish ecosystems.Ants (belonging to the order Hymenoptera) are social insects which collect organic materialfrom a large area around their nests. This study focuses on the 137Cs activity in ant nests andthe cesium accumulation in these nests. The aims were (1) to estimate the 137Cs fall-out in1986, (2) estimate the radiation exposure of ants and (3) find how 137Cs is distributed in an anthill. Seven ant hills (occupied by the species Formica polyctena) were studied near the villageof Hille, situated north of the city of Gävle in central Sweden.

Many invasive species propose a big threat against the native fauna in the area that they colonise. Today the raccoon dog (Nyctereutes procyonoides) is speeding from Finland over the border in to northern Sweden. A project to stop the spread and eliminate the individuals that already have established was initiated in the autumn of 2008. To investigate areas that might be interesting for raccoon dogs and to confirm sightings, cameras with auto triggering mechanisms are used. To get the raccoon dog in front of the camera some kind of lure is used. In this study three kinds of different lures was tested against each other?s.

This bachelor thesis is written as a part of the geography program at Stockholm University, Sweden, and the study was conducted from April to June 2012.Tuberculosis (TB) is an airborne disease and one of the most widespread infectious diseases in the world with more than nine million new cases each year (SMI 2012, digital source). The disease is a major source of death and suffering in many places and the number of deaths remains high despite the availability of highly efficacious treatment. To control and prevent further spread of TB, the mapping of the disease spatial distribution is of essential importance.In this study, maps were produced that shows the spatial distribution of TB between the years 2002 to 2011 in the municipality of Stockholm. These maps allow an analysis of the spatial distribution at a local scale over time.The aim of this paper is to study how the spatial distribution of TB has looked like in the municipality of Stockholm the last 10 years and to analyze why the spatial distribution of the disease looked like it did. This study is based on the hypothesis ?drift?.

Problem: Företag i näringslivet, universitet, högskolor och statliga organisationer satsar idag mycket pengar på att föreläsare och olika typer av expertis ska hjälpa dem. För företag i dagsläget är företagshälsovård ett sådant ämne. Det satsas pengar på olika typer av expertis för att man vill minska sina sjuktal. Vi menar dock att en stor del av dessa ekonomiska satsningar går till spillo på grund av att behoven hos de anställda ej matchas korrekt mot den expertishjälp som finns på marknaden. Det skapas inget intresse eller aktivt deltagande på företagen och därmed ger det inte heller någon positiv utdelning i relation till de satsade pengarna.