In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the Elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the Elimination of the corridor method.

AbstractThe purpose of this study was to describe the post-operative care during the three first days for patients who have undergone colorectal surgery according to ERAS care programs with a focus on the variables nutrition, Elimination, activity, type of analgesia and the number of hospital days documented in the patient record and patient log books. ERAS means "Early Recovery After Surgery" and the purpose of the health care program is to accelerate recovery after colorectal surgery. The study had a descriptive design and a quantitative approach, in which 51 patient records were included. Log books and patient records were reviewed postoperatively. According to the log books estimated most of the patients, who had documented, that they ate and drank very good or good.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

The purpose of this study is to examine the implementation of the Convention on the Elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

Since the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) was adopted in 1979 there has been evident progress in the area of women's rights in great parts of the world, although this progress is still foremost concentrated to the Westernhemisphere. In Argentina, the work with gender equality and women's rights set of strongly during the last decade. The country has ratified the Convention on the Elimination of All Forms of Discrimination against Women and the Inter-American Convention on the Prevention, Punishmentand Eradication of Violence against Women "Convention of Belem Do Para" but still women and girls are victims of structural discrimination and serious impunity of their rights on a daily basis.The current situation proves that the positive changes within the context of international and national law do not necessary reach out to the population to the same extent. In the light of the lacking popular involvement and knowledge of their rights, a different type of solution is desirable. Therefore it would be of interest to examinate the role of Non Governmental Organisations (NGO:s) when it comes to implementing human rights in the society and ?the every day life?.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the Elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Förgiftningar hos däggdjur som druckit vatten kontaminerat med cyanotoxiner har observerats världen över, och riskerar att öka i takt med tilltagande övergödning och klimatförändringar. Denna litteraturstudie inriktar sig på mikrocystin (MC) som är det vanligaste och mest studerade cyanotoxinet. Studien avgränsar sig till akut intoxikation hos däggdjur och fokuserar på grundläggande mekanismer hos toxinet, såsom absorption, distribution, metabolism och Elimination. Vidare beskrivs de toxiska mekanismerna och de akuta toxiska effekterna. MC orsakar utbredda nekroser och blödningar i levern. Den specifika distributionen till levern anses bero på det höga uttrycket av organiska anjontransportörer (OATP).

This paper presents a study of the computer game ?Minesweeper?. The aim of the game is to search through a rectangular area of mined squares without hitting any mines. By using a strategy based on making every operation as safe as possible, series of the game have been simulated. The size of the playground is four times four squares.

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and Elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The Elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The Elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The Elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Urinvägsinfektion är den vanligast förekommande vårdrelaterade infektionen varav urinvägskatetrar orsakar cirka 90 %. Syftet med studien var att undersöka om val av metod och material för urinvägskateterisering kan minska förekomsten av kateterrelaterade urinvägsinfektioner. Uppsatsen genomfördes som en litteraturstudie. Femton vetenskapliga artiklar granskades och analyserades. Katetrar belagda med hydrogel, silver och antibiotika tycks ha en hämmande effekt gällande uppkomst av urinvägsinfektioner.

There is no clear connection between cutaneous adverse reactions and atopic dermatitis in dogs, however, reports show a prevalence of cutaneous adverse reactions in 2-30% of atopic dogs. The purpose of this study was to record how many atopic dogs that also were diagnosed with cutaneous adverse reactions. Journals of atopic dogs in two Swedish animal hospitals, diagnosed between 1995 and June 2003, were examined. In the two animal hospitals, 188 journals were selected to match the criteria of atopic dermatitis according to this study. Of these dogs, 86 were put on a strict food Elimination dietary trial.

Entrepreneurial failure is probably a subject that is not well understood. This might have to do with the methodological difficulties of screening out failed entrepreneurs. In this thesis a tool is developed for analyzing supposed entrepreneurial failure. In this model entrepreneurs are surrounded by different stake holders. By using the failure deconstruction model to analyze my own entrepreneurial effort I find that it has neither been a successful project nor a disastrous one.