This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This essay focuses on four different aspects of readability: voice, causality, advanced words and the LIX-value of words. Each of these four facilitates or aggravates reading comprehension for students, which is further defined in the paper. The study is an analysis of textbooks in history for 8th grade from a second language perspective. In terms of voice, causality, advanced words and the LIX-value of words, the study shows that books with higher grades of causality and voice and lower grades of advanced words as well as a low degree of LIX-value are better for students to work with..

Prevalensen för kronisk smärta ökar med stigande ålder. För äldre som ofta har flera samtidigt förekommande sjukdomar kan smärttillståndet bli det som begränsar den dagliga livsföringen och aktivitetsnivån. Syftet med denna studie var att undersöka hur kronisk smärta påverkar livskvalitén för äldre, granska effekten av olika behandlingsmetoder, samt hur äldre hanterar kronisk muskoloskelettal smärta. Studien är en litteraturstudie och litteratursökningen gjordes i databaserna Academic Search, Amed, Pubmed, Cinahl samt PsychINFO. Granskningen av 21 artiklar ingår i litteraturstudien.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Syftet med denna litteraturstudie var att beskriva omständigheter som påverkade sömnen hos äldre samt vilka icke-medicinska omvårdnadsåtgärder som kan göras för att lindra sömnproblem. Äldre i studien var personer över 60 år, men det var ingen åldersbegränsning i urvalet av studierna. För att besvara frågeställningarna genomfördes en litteratursökning i databaserna Medline (Pubmed), Academic search elite, Science Direct utifrån inkulsionkriterierna. Det var 12 empiriska studier som inkluderades och granskades. Resultatet visade att omsändigheter för sömproblem var att vara äldre och att lida av depression.

The cause of fibromyalgia has long been unknown but recent studies has shown that disturbance in the central pain modulation may be the cause. The aim of the study was to examine what kind of physiotherapy and close related treatment methods in the treatment of fibromyalgia there are and to determine their evidence. Articles were obtained by searching through the databases PubMed, Academic Search, AMED/Webspirs, CINAHL/webspirs and PEDro for articles published from 1994 and ten years forward. The study was based on thirty articles that met the criteria for inclusion. To assess the quality of the clinical studies the SBU?s evaluation model was used.

Event marketing's ability to create strong communication effects is a well-known fact and a contributing factor to its popularity in the world of marketing today. But while we know that it is the interaction between consumers and the brand within the scope of live marketing that gives rise to loyalty and purchase intention, we have no knowledge in how the company's efforts affect the outcome. As the investments in event marketing are growing at a comparatively high pace, it is urgent to obtain a deeper understanding and a sense of direction of the elements infuencing its success.In this study we investigate in what way and to what extent the amount of effort that a company puts into the making of an event is used as a signal of manufactor credibility, ability (i.e., expertise) and consumer care. And in what way and to what extent the perceived effort influence purchase intent, attitude and word-of-mouth. We also analyze marketing events in terms of the theory of equitable exchange and "desperation", a subject matter thus far only touched upon.As we identify two different types of events on the market today, we include both in our study: the in-store promotion related event and the party event, which is held in an external venue.

The aim of this essay is to explore the lived citizenship and its ideal. First, the form and expression of citizenship practice and ideal is explored through a qualitative interwiev study of ten citizens in the southern suburbs of Stockholm. The perception and expectations of the nature of citizenship, presented by the informants, is then compared to their citizen ideal, as well as to the ideal presented and promoted by the Swedish government. The point of departure is theory of democracy. The essay calls attention to an observed lack of empirical studies in the field of deliberative theory of democracy as well as studies that more broadly bring the theory down to empirical earth.

The aim of this study is to map the consumption patterns of the poor. We also examine if loyalty can be created in this segment, and try to discover different types of poverty. This study is of great importance since the poor segment has been slightly overlooked in marketing research. Therefore we have also turned to other academic disciplines such as sociology, ethnography and consumer culture in order to analyze our empirical input. The study is abductive and we have in a qualitative and ethnographical manner conducted interviews in order to obtain information and reveal categories.

The aim of this study was to describe nurses? knowledge of pain. The method used was a systematic literature study. Information was gathered from the databases Blackwell Synergy, Academic Search Elite and Medline, and the keywords used in the search were: pain, knowledge, nurses and nurses.The result was divided into three subgroups; Insignificant documentation and evaluation. More education is necessary.

This Master thesis aims to illuminate nine librarians relation to professional information. This is accomplished by focusing on five questions: How do they communicate and acquire professional information, and how do they evaluate its relevance? What are their experiences of continuing professional education? What are their opinions on the academicalisation of the education? Is it possible to perceive something of the librarians professional project in the informants statements? What is their relation to the academic subject of library and information science and the research on the area? The analysis is based upon the interviews with nine librarians and carried out with profession theory in order to study the role of theoretic knowledge in our participants professionalisation processes. We also use different context oriented theories to study the contextual dimension of information need and seeking. The conclusions of this Master thesis reveal that the communication between the theory of library and information science and the practice need to be improved if we want to see more of an evidence-based librarianship.

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

The study aims to investigate Swedish fitness companies positioning and strategic choices when internationalising in the Scandinavian countries and what has influenced this choice. Furthermore, the corporate risk and what obstacles they encountered will be examined.The study was conducted as a qualitative study with a deductive approach. The results are based mainly on primary data from interviews, as well as secondary data.The fitness companies? choice of strategy in internationalisation depends largely on its concept and positioning. The main obstacles in the internationalisation process are lack of communication, language difficulties and regulations.

Thanks to preschool Bamse and the entire literature I have related to in my degree work I have both got an explanation for my question at issue, and a clearer insight for my main question "The treating of bilingual children after acclimatization". I have within the investigation chosen to study on the basis of the educationalists perspective on bilingual way of working. My question at issue on this investigation has been to see how a regular day of language development looks and how the group of children developed the Swedish language.The purpose with my degree work was to be able to get an insight in the educationalists way of working and methods and also to see how the educationalists treats bilingually individuals after the acclimatization. I have when it concerns choice of method and material collections assumed from a qualitative investigation and gathered the material with help from participation notices and interviews.Down here I will sum up the investigation in poles and describe the aspect the informants have pointed out under the interviews.Bilingually children?s develop the Swedish language with the educationalists by:Converse and communicate with the childName word and objectsUsing the body language at conversationsBuilding security in the group of childrenIntegrate the playing to a language development in the regular dayConfirm the child?s meaning at different connectionsCreate a god relation with the individualTake part of the mother tongue in the program to name single wordsGiving the individual the opportunity to express their thoughts freelyPlace the child at the center of attention among the group of childrenTake part of the parents experience with the mother tongueGiving space to create own imagination with the playing for the individualHave the language as an approachEven the theories mediate that the educationalists shall promote the work with bilingual children so that they control the purpose and see the meaning of activity.

This thesis studies how the Swedish government articulates social exclusion within the spring budget of 2007. Through a discourse theoretical approach, inspired by Ernest Laclau and Chantal Mouffe, the empirical findings are reconstructed through the nodal point of labour and two chains of equivalence, based upon the duality between employment and unemployment. By viewing social exclusion as a phenomenon concerning discourse, identity and politics, this duality forms the basis of a deconstructive and hegemonic analysis.I argue that the term social exclusion is a powerful and flexible political concept in that it obscures ideological assumptions and objectives as well as draws attention away from alternative social concepts. Throughout the thesis social exclusion is stressed as a social category constituting the relation between individual and society. Hence I argue that it is of vital importance that the values underlying its usage are made explicit and that social exclusion as a floating signifier is made an object of academic analysis..