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..

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

This paper deals with Iraqis in the Swedish labour market. The main goal was to point out on positive aspects of the Swedish labour market integration. Previous studies were mostly problem oriented on immigrants? situation in finding a job, especially when related to immigrant from non-European countries. Instead this study is focused on the more positive aspects.

The aim of this study is to investigate the discourses of widening recruitment to higher education in some political documents from the 21st century. The scientific method applied is critical discourse analysis as developed by Norman Fairclough. This implies the analyses of the actual texts, the social practice as well as the discursive practice, i.e. the conditions under which the texts are produced, distributed and consumed.The major results include four discourses: a post-modern discourse, a neoliberal economic discourse, a political discourse of multi-culturalism and a modern discourse with its roots in the 20th century?s discussions about social imbalance in recruitment to higher education.

The purpose of this discourse-analytical study is to investigate teachers? beliefs about writ-ing and writing instruction and how their beliefs and writing instruction can be understood in relation to the Lgr11 syllabus in Swedish. The study included five teachers who teach in grade 6 of primary school, where I applied Roz Ivani??s theories of written discourses, based partly on interviews with teachers and classroom observations of teaching, partly on the Swedish curriculum for grades 4?6. The result shows that teachers move within creativi-ty, process, genre and social practice discourse, while the skills of discourse and the socio-political discourse lack matching.

This essay shows how the concept of virtue can deepen our understanding considering processes of empowerment. A virtue is understood as a trait of character, manifested in habitual action, that it is good for person a to have. Virtues are interpreted as socially constructed. Empowerment is presented as a process toward self-confidence and self-determination where recourses and freedom propels the development toward power for the individual, the household and the community. Why does the concept of virtue deepen our understanding? It is argued that our theoretical perceptive of empowerment needs to better encompass values, norms and practise.

This study concerns how Muslims are portrayed in a choice of twelve news articles from Swedish dailies and tabloid newspapers on the aftermath of the film Innocence of Muslims published on YouTube. All articles are distributed in the newspapers Aftonbladet, Expressen, Dagens Nyheter and Svenska Dagbladet in the period of September 11th, 2012 until September 30th, 2012.For this study, a qualitative text analysis has been embraced and focus has been on van Dijk?s Critical discourse analysis to the texts, with additional features from semiotics applied on the images.The theories consist of Critical discourse analysis, hegemony, ideology and power, postcolonialism and stereotyping.In the qualitative content analysis, concrete examples from the articles are retrieved and commented. These have been divided into various themes, which are trends that the authors have been able to distinguish in the analysis.The result shows that Muslims in the analyzed newspapers are portrayed as the others, unimportant and extremely religious, in a negative manner rather than a positive. Moreover the press has tendencies to generalize Muslims as a group.

The aim of this dissertation is to examine and compare William Easterly?s and PGU?s (Shared Responsibility: Sweden's Policy for Global Development) different views on development and international development cooperation. The methodological approach chosen in this study is an analysis of ideas based on the following questions:1. Which principles should be applied to development and international development cooperation?2.

The upper secondary school 2011 (Gy 2011) was a reform which created large changes in the Swedish educational system. One of the major changes was the requirement of certification for sport schools. Schools in Sweden have historically used sports in their marketing, this opportunity was impaired by the reform. This thesis aims to investigate how brands are applied on webpages of sport schools that are certified in football and/or cross-country skiing. Content analysis was used as method of data collection.

This essay is written about how the physical environment affects teachers? own learning. The purpose is to see how the teachers? work is affected by various factors, such as the uses and placement of the teachers? offices, common room, or any other places where a meeting may occur. The survey was conducted using both interviews and observations of the teacher?s office.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

There is a lack of published material regarding designing graphical user interfaces of so called integrated video uploading services. The term integrated video uploading services refers to homepages that do not have video uploading as its primary purpose but which still offers that service to its visitors. The aim of this thesis was to improve the amount of published material about designing graphical user interfaces for integrated video uploading services. This was done by performing a literature study to find general design guidelines which can be applied to design of integrated video uploading services. Thereafter the functionality and design of dedicated video uploading services was analyzed.