<p>Då det sedan 2005 har varit obligatoriskt för företag att värdera sina finansiella tillgångar enligt IAS 39 fann vi det intressant att fördjupa oss i vilka effekter den nya redovisningen gett. Inom banksektorn utgör andelen finansiella tillgångar en stor del av de totala tillgångarna, varför vi beslöt oss för att undersöka just den branschen. För att kunna få ett tillfredsställande djup i uppsatsen valde vi att göra en fallstudie över Swedbank. Den forskningsfråga som vi har valt att undersöka är: Vilka effekter har värdering till verkligt värde av finansiella instrument i Swedbank haft för externa intressenter? Vi har valt att dels använda oss av intervjuer med personer som har olika kunskapsområden, för att få en mer övergripande bild, dels har vi granskat Swedbanks årsredovisningar för att se eventuella effekter i siffror. En modell över kvalitativa egenskaper har använts för att göra en jämförelse med våra undersökningar. Dessutom har vi genom att leta efter eventuella effekter på likviditeten ytterligare analyserat hur Swedbank uppfyller kravet på tillförlitlighet. I analysen har vi kommit fram till att det har skett en förbättring i Swedbanks redovisning då bland annat tillförlitligheten har ökat på flera plan. Bilden av företaget blir mer rättvisande då innebörden redovisas före formen. Dessutom blir det enklare för externa intressenter att göra jämförelser mellan olika företag då redovisningen görs på samma vis. På det generella planet har vi kunnat konstatera att riskerna för försämrad likviditet ökar om värderingsmodeller används vid värderingen. Inom Swedbank har detta dock undvikits genom att de inte använder sig av denna typ av modeller. Till framtida studier föreslår vi en undersökning av flera banker för att få en tydligare överblick av banksektorn.</p>

Increasingly, experts recommend that military primary care clinics consider implementing delivery of care based on models of holistic wellness. Several wellness measurement tools exist, but none of these has been applied to a military primary care clinic. In this study, the psychometric testing of two holistic wellness measurement instruments was carried out for possible use with soldiers in primary care clinics. The instruments tested were the Perceived Wellness Model (Adams, Bezner, & Steinhardt, 1998) and the Optimal Living Profile (Renger et al., 2000). Both instruments appear suitable for use in future studies for measuring wellness in Cadet Soldiers. The measures provided by these instruments provide important data that professionals can use to assist young Soldiers in their multidimensional wellness development.

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Different value systems are a major source of diversity between people and culture groups. A better understanding of these differences can be a valuable tool when a diverse work force, as found in South Africa, has to be managed. Values can act as a unifying theory for the field of human motivation, as a way of organising the different needs, motives and goals proposed in other theories. The values theory describes aspects of the human psychological structure that are fundamental, aspects presumably common to all humankind. The objective of this study was to investigate the construct equivalence of the values as measured by the Work and Organizational Values Scale for new applicants from different language groups in the South African Police Service (SAPS), and to investigate the relationship between the value patterns of the different language and gender groups. A cross-sectional survey design was used. The study population consisted of two groups who applied for jobs in the South African Police Services (SAPS). The first group consisted of civilians (N=3 400), while the second group consisted of police applicants (N=1 800). The Work and Organizational Values Scale was administered. Descriptive statistics, exploratory factor analyses, and multivariate analysis of variance were used to analyse the results. Principal component analysis with a direct oblimin rotation resulted in two factors. The first factor was interpreted as self-enhancement (power, materialism and prestige) versus conservation (conformity and security). The second factor was interpreted as collectivism (social commitment, relations, and environment) versus individualism (goal-orientedness. stimulation and self-direction). These factors were found to be equivalent for four language groups. Statistically significant differences were found between the value priorities of different language groups as well as genders. However, larger practically significant differences were found between males and females than between different language groups. Recommendations for future research were made. / Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2006.

The purpose of this research was to determine if installing a smaller air compressor could reduce the electrical usage of a large semiconductor manufacturing plant. A 200 horsepower Atlas Copco compressor was installed with the existing 500 horsepower Ingersoll-Rand compressors. Testing was conducted during the regular manufacturing process at MEMC Southwest in Sherman, Texas. Analysis of the data found that installing the new compressor could reduce electrical consumption. The study also found there are specific operational setpoints that allow the compressor to operate more efficiently.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Motsatserna som gör konstnären ”Ofta framhålls konstnärskap där konstnären dedikerar sitt liv åt en fråga, en praktik eller en fördjupning. Ett konstnärskap likt Sisyfos som rullar samma sten uppför samma berg, om och om igen. Och det har skapat en tanke hos Cecilia av behovet av att definiera och därmed äga sitt eget konstnärskap. För i hennes fall bygger konstnärskapet på hennes bredd. Det är en annan typ av konstnärskap att äga en bredd. Att kunna behärska flera olika hantverk som möts och/eller stöts. Att kunna se att en idé kan komma ut i flera olika former kräver en multitalang, eller ”scanner” ett begrepp från Barbara Sher från boken ”Refuse to Choose”. Bredden av hantverkskunnande är den bas utifrån där hon verkar. Medan de många motsatserna i hennes skapande är det som ger friktion, spänning och utvecklar henne i konstnärskapet. Hon ska undersöka följande motsatser i sitt konstnärskap. Att ta plats – att ge plats. Behovet av stillhet – behovet av stress (deadlines). Att samarbeta – Att arbeta solo Att säga nej – Att säga ja Att ha en klasstillhörighet – Att kunna tillhöra alla (kameleonten).” /Daniela Kullman om Cecilia / Svarta speglar - magisterutbildningen i konstnärlig självreflektion

Les méthodes d'opération permettant la stabilisation temporaire de fractures du fémur ont peu changé dans les dernières décennies. Ce mémoire illustre d'abord les différentes techniques chirurgicales présentement utilisées. Ces dernières sont principalement des outils manuels très simples. Un survol des recherches universitaires sur le sujet démontre que l'effort se porte principalement sur des manipulateurs robotisés complexes qui sont peu susceptibles d'être utilisés dans les salles d'opération à court terme. Avec l'aide de chirurgiens, il a été possible de connaître les besoins de ceux-ci en ce qui concerne la réduction et la stabilisation de fractures. Un appareil mécanique transparent à la radiographie a été conçu. Pour ce faire, plusieurs éléments de machine et mécanismes ont dû être développés en matériaux plastiques ou composites. L'appareil permet aux chirurgiens de déplacer un des fragments de l'os dans les six degrés de liberté puis de le maintenir stable. Un prototype a été fabriqué. Des essais avec un simulateur de fracture ont permis de récolter les commentaires de chirurgiens.

The need for a valve mechanism of some type was first felt by French horn players, and after the horn's valve system had somewhat proved itself to composers as well as instrumentalists, it was adapted for the other brass instruments.

Previous systematic reviews indicate a lack of reporting of reliability and validity evidence in subsets of the medical education literature. Psychology and general education reviews of factor analysis also indicate gaps between current and best practices; yet, a comprehensive review of exploratory factor analysis in instrument development across the continuum of medical education had not been previously identified. Therefore, the purpose for this study was critical review of instrument development articles employing exploratory factor or principal component analysis published in medical education (2006-2010) to describe and assess the reporting of methods and validity evidence based on the Standards for Educational and Psychological Testing and factor analysis best practices. Data extraction of 64 articles measuring a variety of constructs that have been published throughout the peer-reviewed medical education literature indicate significant errors in the translation of exploratory factor analysis best practices to current practice. Further, techniques for establishing validity evidence tend to derive from a limited scope of methods including reliability statistics to support internal structure and support for test content. Instruments reviewed for this study lacked supporting evidence based on relationships with other variables and response process, and evidence based on consequences of testing was not evident. Findings suggest a need for further professional development within the medical education researcher community related to 1) appropriate factor analysis methodology and reporting and 2) the importance of pursuing multiple sources of reliability and validity evidence to construct a well-supported argument for the inferences made from the instrument. Medical education researchers and educators should be cautious in adopting instruments from the literature and carefully review available evidence. Finally, editors and reviewers are encouraged to recognize this gap in best practices and subsequently to promote instrument development research that is more consistent through the peer-review process.