During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder’s point of view, for example, to be able to make the best decisions the accounting information should be proper. The general purpose of this study is to clarify whether the qualitative characteristic, reliability, is to change when IAS 39 is replaced by IFRS 9. We will base our study on a qualitative content analysis were we have read and analyzed IAS 39 and IFRS 9. After that we lift the parts which we consider of interest to discuss out of a reliability point of view of the two regulations. The analysis of the study culminates in that some positive changes that will occur when the replacement takes place, on the other hand some negative changes that will occur as well. However, after taking in consideration, both the positive and negative aspects of the replacement, we come to the conclusion that there will be no significant difference (with some exceptions) in the reliability of the regulatory frameworks. Key words: IAS 39, IFRS 9, Reliability / Under finanskrisen höjdes röster för att regelverket IAS 39 för klassificering och värdering av finansiella instrument var bristfälligt. Regelverket var alltför komplext och därmed svårt att tillämpa. IASB påskyndade då utformningen av det nya regelverket IFRS 9 som ska ersätta IAS 39. Tidigare forskning har gjorts på områdets komplexitet och intressenters inställningar till IFRS 9. Vi inriktar oss på tillförlitligheten i redovisningsinformationen, vilken är en viktig aspekt ur intressenters synvinkel för att t.ex. fatta rätt beslut. Syftet med vår undersökning är att kartlägga huruvida den kvalitativa kriterien tillförlitlighet kommer att förändras när IAS 39 byts ut mot IFRS 9. Uppsatsen bygger på en kvalitativ innehållsanalys där vi har läst och analyserat IAS 39 och IFRS 9, sedan har vi lyft ut delar ur de båda regelverken som vi anser intressanta att diskutera ur ett tillförlitlighetsperspektiv. Studiens analys mynnar ut i att positiva förändringar kommer ske samtidigt som det även blir negativa förändringar. Efter avväganden mellan de positiva och negativa aspekterna kommer vi fram till att det inte förekommer någon större skillnad (med vissa undantag) i tillförlitligheten mellan regelverken. Nyckelord: IAS 39, IFRS 9, Tillförlitlighet,

Sammanfattning Syftet: Att sammanställa vad som fanns beskrivet i vetenskaplig litteratur om bedömningsinstrument som kan användas av arbetsterapeuter för bedömning av behov av bostadsanpassning för vuxna med främst fysiskt funktionsnedsättning.   Metod: Systematisk litteraturstudie med sökning på fyra sökord i sju databaser. För att få ytterligare information om de funna bedömningsinstrumenten gjordes en manuell sökning via artiklarnas referenslistor för att kunna besvara frågeställningarna.   Resultat: Författarna fann sju bedömningsinstrument som bedömde olika aspekter av miljön i relation till person och/eller aktivitet. Inget av bedömningsinstrumenten var avsett att enbart bedöma behovet av bostadsanpassning. Resultatet styrker behovet av bedömningsinstrument som innehåller både observation och självskattningsmoment för att få en helhetsbild av miljöns tillgänglighet och användbarhet.   Konklusion:  Arbetsterapeuter som bedömer behovet av bostadsanpassning behöver bedömningsinstrument som mäter både subjektiva och objektiva aspekter av hemmiljö. Fem av bedömningsinstrumenten innehöll antingen självskattnings- eller observationsmoment och om de kombineras med varandra får arbetsterapeuten en helhetsbild. Två av bedömningsinstrumenten innehöll båda aspekterna. / Summary   Purpose:   To compile what was described in scientific literature on assessment instruments that can be used by occupational therapists to assess the need for home modifications for adults with primarily physical disabilities. Method: Systematic literature search with four keywords in seven databases. To obtain additional information about the assessment instruments a manual search of article reference lists was carried out in order to answer the specific study questions of the study. Results: The authors found seven assessment instruments which assessed various aspects of the environment in relation to person and / or activity. None of the assessment instruments were designed to only assess the need for home modifications. The results proved the need for assessment instruments that contain both observation and self-assessment elements to obtain a complete picture of environmental accessibility and usability. Conclusion: Occupational therapists who assess the need for housing modification needs assessment instrument that measures both subjective and objective aspects of the home environment. Five of the assessment instruments contained either self-estimation or observation moments and when combined, the occupational therapist gets an complete picture. Two of the assessment instruments included both aspects.

Till grund för denna uppsats ligger datamaterial från LSH-studien -Livsvillkor, Stress och Hälsa, som har genomförts av forskare vid Hälsouniversitetet vid Linköpings universitet. Med studien undersöker forskarna hur människors livsvillkor kan ge upphov till stress och hur stress i sin tur kan påverka hälsan. Datamaterialet är insamlat år 2003, det omfattar tio vårdcentraler runt om i Östergötland och består av drygt 1000 individer i åldern 45-69 år jämnt fördelade över ålder och kön mellan vårdcentralerna. Syftet med denna uppsats är att identifiera och försöka justera variationer i resultaten mellan de tio medverkande vårdcentralerna i LSH-studien. Den statistiska analysen är genomförd i tre steg. I steg ett har ett stort antal variabler valts ut från ursprungsmaterialet. Därefter har skillnader identifierats med Chi2-tester och variansanalys för några av variablerna rörande självskattad hälsa, stress, psykosociala faktorer samt traditionella riskfaktorer för hjärt- och kärlsjukdomar. I steg två har vi med bakgrundsfaktorer försökt justera dessa skillnader. Av de 19 variabler som har analyserats med linjär eller logistisk regression är det fem där bakgrundsfaktorerna förklarar skillnaderna mellan vårdcentralerna. Frapperande är att samtliga fem variabler har med den psykiska hälsan att göra, ingen av variablerna angående fysisk hälsa eller riskfaktorer har justerats. Efter justering för bakgrundsfaktorerna kvarstår skillnader för fyra variabler om psykisk hälsa, dessa är Tillit, Upplevelse av stress, Upplevelse av sömnkvalitet, Psykiskt välbefinnande. Även för samtliga tio riskfaktorer och mätvärden kvarstår skillnader, dessa är Puls, P-LDL-Kolesterol, Systoliskt blodtryck logaritmerad, Systoliskt blodtryck utan uteliggare, Diagnostiserad diabetes, Medicin för blodtryck de senaste två veckorna, Alkohol riskgrupper, Motion totalt, B-Hemoglobin, P-Glukos logaritmerad. Orsaker till dessa skillnader kan vi inte fastställa, men för mätdata kan mätfel vara en tänkbar anledning. I sista steget, steg tre, har vi tagit upp analysen ett plan till vårdcentralsnivå. Genom ekologisk korrelation har vi undersökt samband mellan inkomst och betaskattningar för vårdcentralerna när justeringar har gjorts för bakgrundsfaktorer. För variabeln Tillit har vi funnit ett positivt samband, där högre inkomst i ett område innebär generellt mer tillit. Dock avviker vårdcentralen i Ödeshög där man istället har en hög grad av tillit trots relativt låg inkomst.

The aim of this study was to conduct an instrument test of the Canadian questionnaire Alberta Context Tool (ACT) version Long-Term care for Swedish conditions. ACT is designed in order to measure the context in the care environment and different behaviours related to the changes in clinical practice. In total, 159 Licensed Practical Nurses (LPNs) and Registered Nurses (RNs) within municipality care of the elderly were included in the survey. The test included the instrument's reliability and face validity.The reliability test was implemented through calculation of Cronbach´s Alpha, and showed internal consistency for five of the scales of the ACT-instrument with Cronbach´s Alpha values ranging between 0,728 and 0,873. However, three dimensions got lower values (0,558 - 0,683).The analysis was carried out with content analysis and carried out for LPNs and RNs in separate groups. The majority of LPNs expressed that it was easy to respond to the questions (56%), while nine percent considered it as difficult. Eleven comments were given about questions that were perceived to be unclear, complicated or contained difficult words. In the RN group only 30 percent considered that the questions were easy to respond to. One third of the RNs considered that part of the questions were unclear, and six RNs expressed also which questions they experienced as unclear. In general, the questions in the ACT were perceived as relevant. The instrument's relevance as a tool to measure contextual factors that influence the implementation of evidence based nursing can also be considered to be determined. By modifying the content in the questionnaire in accordance with what appeared in this survey and to implement yet another test, the instrument should be considered to be relevant for use within Swedish municipality care of the elderly. ACT can be used both as a tool in the work on improvement of clinical practice and as a tool for further research about implementation of evidence based nursing.

Syftet med denna studie var att reliabilitetstesta Alberta Context Tool (ACT) i svensk hälso- och sjukvård och beskriva ortopedsjuksköterskors skattning av kontextuella faktorer såsom ledarskap, arbetskultur, återkoppling, utvecklingsmöjligheter och forskningsanvändning, som kan påverka möjligheten att omsätta forskningsresultat i vårdarbetet. Urvalet bestod av 119 sjuksköterskor som arbetade på ortopediska vårdavdelningar på sex olika sjukhus i mellersta Sverige. ACT är ett frågeformulär framtaget utifrån de senaste årens forskning om vilka faktorer i kontexten som har betydelse för sjuksköterskors forskningsanvändning. Reliabilitetstest gjordes enligt analys med Chronbach`s Alpa och innehållsvaliditet. Resultatet visade att ACT var relevant att användas för sjuksköterskor som arbetar på ortopedisk vårdavdelning i Sverige. Reliabilitetstesten med Chronbach´s Alpa gav värden nära 0,7 för de åtta frågeområden som behandlar kontexten.Sjuksköterskorna rapporterade att det fanns brister i många av de delar av kontexten som enligt forskning visat sig ha betydelse för möjligheten att implementera evidensbaserad vård. Sjuksköterskorna trivdes med sitt arbete och kände att deras kunskaper värderades högt i vårdteamet. Resultatet visade dock att det inte fanns tillräckligt stöd från ledningen för att utveckla vården. De rapporterade att de nästan inte alls fick återkoppling i vårdarbetet. Det saknades stödfunktioner och strategier för att implementering av forskningsresultat skulle vara möjligt att implementera i vårdarbetet. Majoriteten av sjuksköterskorna såg positivt på forskningsanvändning.

In atmospheric environment, synchronized survey of criteria air pollutants and volatile organic compounds (VOCs) are important for ambient air quality measurement. UV-DOAS (Ultra-violet Differential Optical Absorption Spectroscopy) in this research is an optics open-optical monitor based on the ultraviolet and visible-light absorption of gaseous pollutants. This measurement could be employed to examine the spatial average concentration of optical path in the open space, and to monitor criteria air pollutants (including O3, SO2, NO and NO2) as well as VOCs (including benzene, toluene, p-xylene). Aircraft takeoff and landing has serious impacts on the neighboring envvironment of Kaohsiung International Airport. Aircrafts generate two major pollution problems: chemical pollution (leaking flue from engine and fume with particulate and gaseous pollutants from incomplete combustion) and physical pollution (aircraft noise). Most air pollutant emissions from aero engine are generated during aircraft takeoff and landing. The distribution of gaseous pollutants along the runway is a linear pollution source. Restricted by flight safety, it is difficult to monitor and investigate aero engine pollution with traditional stationary monitors. Therefore, open-path monitoring has become a novel tool for research. First, this study investigated the spatial average concentration of air pollutants around the runway of Kaohsiung International Airport and compared with monitoring data from nearby air quality monitoring station to evaluate the performance of the open-path monitoring system. Comparing the stationary monitors with the open-path monitoring showed relatively better correlations on O3 and NO2 than on SO2 and NO, which might be caused by the differences of local emissions. Overall, these two monitoring systems are identical on monitoring regulated pollutants. Furthermore, the open-path monitoring can also examine volatile organic compounds (ex: benzene, p-xylene, and toluene). The open-path monitoring is a practical and reliable monitoring system. It could be considered as one of the ambient air quality standard monitors in the future. Secondly, this study chose the airspace of approach lane, located at west side of the runway 09 of Kaohsiung International Airport, as survey area. The open-path monitoring (OP-SIS) utilized UV-DOAS for sampling and monitoring the air quality of the survey area. It examined, recorded, and analyzed the criteria air pollutants (O3, SO2, NO and NO2) as well as VOCs (including benzene, toluene, p-xylene) to ascertain the impact of aircraft emissions on atmospheric environment. The results suggested that aircraft emissions influenced ambient air quality with high correlation to NO concentration. Additionally, the wind directions of land-sea breeze and monsoon also have influences on the concentration of air pollutants in the study area. In daytime, when wind direction was N or NNE, the variance of NO concentration was consistent with takeoff and landing time points with correlation coefficient of 0.60. After 5-6 minutes of an aircraft passed through the study airspace, the variance of instantaneous concentration of NO climbed up to 30 ppb. The results were contributed to understand the characteristics and sources of aircraft emitted air pollutants. It could provide the authority to have better judgment on reducing air pollutants as well as to assist the maintence and management of ambient air quality surrounding the airports.

With the rapid changes in society, improvement of living standards, and better and better living conditions, people are gradually more and more attention to the concept of self-health and preventive medicine are deeply rooted tendency, so the concept of ¡yregular health checks¡z in the general population gradually has formed at heart. Health management is aimed at preventive measures, and let us understand the physical health status of ourselves. Before clinical symptoms of the disease has occurred, people can find the earlier detection of diseases to avoid environmental factors or to take the intervention of treatment in order to maintain the health status of individuals or control the disease continues to progress. But most people still do not understand their own physical condition. Knowledge of self-care is still so inadequate that we always wait until the sick before going to see doctors. Health management not only updates the concept, but also finds the right approach, especially in science and accurate health information. To understand what their needs is effectively continuing carrying out health management. This study investigated the innovative business model which combined cloud services and Theoretical meridian (meridian treatment apparatus has been commercialized). There are four elements linked with each other on a map of Application innovation. 1. The proposition of customer value. 2. Profit formula. 3. The key resources (assets). 4. Key processes, frameworks, and the practical implementation of the program. So that people can be measured at home (endpoint) at any time by simply operating through the Internet after uploading meridian instrument, and soon there will be a preliminary report for his physical energy to do health management. People will no longer be limited to wait for few days to receive health reports to learn about their physical and mental conditions after going to hospitals to have medical examinations which cost a lot of money. The health management platform not only brings convenience to people with the technology industry for traditional Chinese medicine to bring innovative business opportunities, but more importantly continues to let people develop good habits of self-health management and preventive health care concepts for long-term waste of medical resources. It also brings opportunity to human-beings to improve the concepts of the right medication. The advent of digital home applications is expected to be a pioneer. It can be self-health management platform and also a trading platform (the health care food, beauty products, health equipment, etc...). This will not only be opportunities but also reduce the social costs of innovation.

The study is based on the views of medical equipment agent industry, to discuss the transition and development of government procurement system and the effect on industry benefits, disadvantages by public policy. Both "political" and "economy" are the purposes of Government Procurement Law (GPL). Government procurement operations have to be political fairness and the economic benefit at the same time. The dilemma for GPL design is to prevent abuse, which is far away from the public policy object, and to avoid interfering with the operation of free market. In this thesis, open information of Ministry of Economic Affairs and Public Construction Commission, data from newspaper, papers, government laws, and the experiments of medical instrument agents were involved to study the relationships and interactions between themselves. This research studies on the operation of GPL through literature review to confirm the questions and framework for the qualification, specification, prices. We interviewed four senior medical equipment suppliers (OEM, agent) for data analysis and collection. Between the competitive structure of market and non-market environment, enterprises are focus to achieve the best business interest and the highest efficiency, however, they are at a loss in the conflict of public policy spirit and the operation of the law. On the limitation of bureaucratic culture and regulatory constraints, how to strengthen government ¡§procurement management", to formulate a integrity, flexible, and authorized procurement system is very important. We think there is very large space to improve whole medical industry, and some advices was brought out in government procurement enhancement, medical instrument industry development, and the benefit of people health. All public policies and rules need to combine with reality and current status. If we only consider theoretical reduction, but ignore the influence of reality, all laws will be a mere formality and useless. GPL is a ¡§law of large numbers¡¨ which has large difference in variety of industries and may need to modify in the change of environment. If GPL was modified roughly, even a good law would be canceled out. Business managers need have ability to manage political environment, to dealing with emergency, and to maintain and create competitive advantages by adapting political environment and laws. The development of medical equipments is a business that is combined with technical innovation, high R&D risk, public interests, and economical interests. Governments need assist and guide the direction of GPL correctly, and only for that, the dreams for building the Taiwan Biological Technology Island can come true.

The presented thesis has closely examined the discussion on policy assignments that are restricted on an open macroeconomic model; very little reference has focused on a closed macroeconomic model. As we know, Ramirez (1986) is the first person who has applied policy assignment to a closed macroeconomic model. But Chang and Lai have clearly proved that Ramirez's model is not appropriate for policy assignment, and a way to redeem the problem is to introduce policy instrument to aggregate supply side. Also, this thesis is going to focus on, instead of introduced the policy instrument to aggregate supply side, use system endogenous on aggregate supply function. Could this kind of correction redeem the flaws made by Ramirez? Hence, this thesis would apply the reality intertemporal substitution effect of labor to subsume an aggregate supply side, then discuss the relationship on policy assignment that is between policy instrument and policy target that would derive the conclusion as below: When a model does not include the intertemporal substitution effect of labor, it degrades to a Ramirez's model (1986) and cannot be used for policy assignment. On the other hand, a model including intertemporal substitution effect of labor remedies the flaws in Ramirez's model (1986) and can be used for appropriate policy assignment assuming that government spending is in complement with private spending.

Always, researchers are trying to use different ways to describe the concept ¡§Motivation¡¨. Different definition of motivation will develop different theory. However, there are two points under below at least: First is the fitness of the culture, the concept of the Western would have the specific background, will not fit in the individual person with other culture. Second, to ease the verifying of the science, most of the researches only discuss the relationship of immediate variables but neglect the influence of individual personality in different points of time. This study will combine the concepts of motivation and creativity through integrating work motivation theories and following up Teresa M. Amabile¡¦s research to build up the ¡§Personal Creative Process Model¡¨. The research model includes: the environment of organization, the process of perception, motivation, behavior and outcome. Especially, process of perception includes personality, criterion and response. ¡§Criterion¡¨ refers to personal need and value which are influenced by social environment and culture in country. Addition, ¡§Response¡¨ refers to attitude and emotion which are influenced by time. In this study, I use the concepts, ¡§Criterion¡¨ and ¡§Response¡¨, to compensate the loss of old motivation theories. Supposing the variable, ¡§Criterion¡¨, is determined, this study¡¦s purpose will find out the relationship of other variables and how these variables influence creativity. Next, using questionnaire to capture responses of college student and work adult will help us to understand the relationship of these responses. The questionnaire, this study uses, includes: ¡§Cognitive Style Instrument¡¨, ¡§What Is Happening in This Class? Questionnaire¡¨, ¡§KEYS¡¨ and ¡§The Work Preference Inventory¡¨. In addition, this study uses the grade of students to represent personal creativity and analyze the relationship between creativity and other constructs. The conclusion shows cognitive style indeed affects creativity, but the relations are different from theory. Furthermore, cognitive style and response/motivation are almost independent. To infer, the response and motivation are intervening variables between personality and creativity. Finally, regression analysis by students, this study got the result: ¡§Close by the factor is the key element of the creativity performance¡¨.