Svolder AB har gjort helt rätt då de har valt att utöver den vanliga årsredovisningen också presentera en redovisning enligt IAS 39, då detta har gett en mer rättvisande bild av företagets resultat och ställning. Svolders resultat har blivit mer volatilt med IAS 39, än med ÅRL som grund. Ett företag som vill praktisera IAS 39, men vill ha kvar visst mått av försiktighet skall välja att redovisa de orealiserade värdeförändringarna över balansräkningen. Då kommer företagets resultat att bli mindre volatilt än med samma redovisning över resultaträkningen. På grund av den osäkerhet som råder om hur fonden för verkligt värde skall redovisas vilvill vi råda företag att avvakta tydliga rekommendationer för detta redovisningsalternativ..

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The overall purpose of this master essay is to investigate whether there is an interest among people near retirement to contribute with their knowledge and experience after they reach the defined retirement age. Furthermore, I would like to investigate if they want to continue with their old jobs, full time/part time or to do something else, which is beneficial to the society. I also want to find out how the older people view themselves to continuing to work. Also which types of social and structural barriers that might exist for them and why. The aim is also to investigate what types of knowledge and experience they believe could be used in the future community.

In an age of increasing technology, it is a fact that typing on a keyboard are used in schools to replace handwriting, this raises questions about the future use of the skill handwriting still is necessary. The aim of this studys is to investigate students? opinion about their handwriting, how motivation can influence handwriting and how teachers work with handwrithing. Through intevjues with 25 sixgraders and two of their teachers, this study tends to proclame a picture of the handwriting education in a Swedish school. The results of this study shows that the students? attitude towards handwriting and choice of writingtool has some connection to the motivation but is not restricted to it.

What amount of knowledge of guitar playing can be expected after completing upper compulsory school? A qualitative research involving three different music teachers provides their view of knowledge. Their expectations have been compared to a quantitative research involving 58 upper secondary students from the social sciences programme. The idea is to compare their pedagogic intentions to the pedagogic realities of music teachings.The study shows a clear advantage for students who has attended some form of external music tuition as well as for those students who have someone in their families who play an instrumentIf the knowledge primarily is due to extracurricular activities perhaps there is time for a reformation of the music subject so that all may enjoy the education, not merely those who already possesses a curtain amount of knowledge...The experience must not be allowed to submit to the vast forests of chords, by doing so one misses the purpose entirely.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

Tidigare forskning har visat att individer tenderar se sig själva mindre sårbara än genomsnittet, vilket gör att man utsätter sig själv för ett stort risktagande. Syftet med studien var att undersöka om de individer som ser sig mindre sårbara än andra är de som påverkas av reklam och manipulation. I undersökningen deltog 183 studenter, 122 kvinnor och 61 män. Tre olika mätinstrument kombinerades i en enkät. En reklamannons med tillhörande frågor, utarbetad i samarbete med en reklambyrå, ett instrument som mätte en individs Need for Cognition samt ett tredje för att mäta hur sårbar personen såg sig i jämförelse med genomsnittet.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

Syftet med detta arbete är att ta reda på hur och om pedagoger anser att de arbetar med lek i förskolan. Våra huvudfrågor var: Hur anser pedagogerna att de arbetar med lek i förskolan? Vilken betydelse har lek för barns lärande? Vi gjorde en kvalitativ undersökning där vi intervjuade 12 olika pedagoger i olika åldrar och av olika kön. Vi använde penna och papper som instrument för att dokumentera vad som sades. Vi belyser olika teorier om lek i förskolan av teoretiker som Fröbel, Piaget, Knutsdotter Olofsson, Lillemyr med flera. Vi valde att fördjupa oss i pedagogens roll i leken, skillnader mellan pojkar och flickors lek, definitioner av lek samt vad barnen lär sig genom lek. Slutsatsen av arbetet blev att pedagogerna använder sig av lek i sitt dagliga arbete på förskolan.

The report begins with a general inventory of possible technical faults in a hydropower plant and of possible fault indicating measurements. Then an investigation is made concerning a few different faults. Based on this investigation a choice on seal box condition and water leakage is made as problem for a more thorough examination, in which it is concluded that the turbine water leakage is larger when the turbine is put into operation. The examination ultimately results in a computer alarm for faults related to the seal box. Finally a few things are mentioned about flow measurement and pressure measurement in relation to the project as a whole..

Syftet med uppsatsen var att undersöka om ansiktsattraktivitet hänger samman med kvalitet i vänskapsrelationer. Hypotesen utgick ifrån att likhet i ansiktsattraktivitet påverkar valet av viktigaste vän samt att en låg skillnad i ansiktsattraktivitet mellan personerna gynnar relationskvaliteten. Tidigare forskning har antingen undersökt attraktivitet eller vänskapsrelationer. Vår uppsats knyter samman dessa två faktorer. 150 tonårspojkars ansiktsattraktivitet bedömdes med hjälp av ett eget utformat instrument.

On Ericsson Ltd in Borås a wireless communication system called MINI-LINK? is produced. In order to sell their product with the best possible quality guaranty, there is a signal processing circuit called ATLAS implemented in the system. This circuit would eventually be useful in the production and for the repairs of the radio units. Our commission was to examine the possibility for this use.

Uppsatsen analyserar den tyska planeringen av Ardenneroffensiven med hjälp avNATO:s planeringsprocess, GoP 99. Inledningsvis så beskrivs planeringsprocessen ochdess koppling till militärteorin. Därefter så analyseras den tyska planeringen införArdenneroffensiven med hjälp av de olika stegen i planeringsprocessen i syfte att hittaskillnader och likheter. Slutligen så förs en diskussion kring planeringsprocessensanvändbarhet som analysinstrument. Resultatet av analysen visar att den tyskaplaneringen i huvudsak har haft samma innehåll som de olika stegen i GoP 99.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.