Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

AbstractThe purpose of this study is to illustrate Serbia?s democratic development on the basis of consolidate democratic perspective. Linz & Stepan´s five arenas (political, civil, economic, legal and bureaucratic) are required for the possibility to become a consolidate democracy. In order to fulfil the aim, I have chosen to focus on the political and civil arenas that are most central in the study of consolidate democracy.The purpose of this study is to process how far Serbia has come towards a consolidate democracy and which obstacles still remain in the transition.The questions in this study are:? What problems has Serbia faced since the democratic transition in the beginning of 1990?? What possibilities are there for Serbia to consolidate the democracy, with focus on the two key arenas of consolidation?By applying the theoretical framework to the data, I have been able to present answers and build up an analysis.

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

This thesis has been carried out in cooperation with Burseryds Bruk AB.Burseryds Bruk is a company that manufactures steel strapping. The thesis isabout developing a concept of protection that should be used to protect theoperators from the rotating parts of the machinery lines. The aim of the projectwas to improve work safety for operators working at the machines by producing aconcept for a protective device. The project's first part was based on ergonomic data collection methods tounderstand the operations performed on the machine and the hazard occurringduring the process. The methods used to collect data were, interviews,observations and questionnaires with the operators of the company. This was thenused to make the ergonomic analyzes hierarchical task analysis and link analysis. The data collected from the company's operators was used create 10 conceptswhich were then evaluated.

The purpose of this thesis is to evaluate the extent of the civil rights political participation on a municipality level. The starting-point is the participatory democratic theory. I have chosen to make a case study of the extent of participation among KPR ? the board of the pensioners in the municipality of Skara. KPR is represented by fourteen members from the seven existing associations for pensioners.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

The downsizing of the Swedish armed forces during the late 20th century and early 21 th century has caused several thousand people to choose a different career. This undergraduate thesis investigates the self-observed employability and work-place competence of a number of Swedish armed forces officers who has made the transition to a civil career. The thesis seeks to answer questions about how the transition is comprehended, how military merits and competences are valued in civil work places and which differences in ability to use their competences the respondents experience. The study is made using qualitative interviews, which are analysed using a miexed method inspired by phenomenological method. The findings include that the essence of the respondents emplooyability is a shared work indentity as miltary officers and a common experienced problem in translating their merits.

In recent years, many efforts on nuclear disarmament and non-proliferations have been made by non-nuclear states and civil society. The dissatisfaction has motivated non-governmental organizations to pursue a ?humanitarian initiative? based on international conferences aimed at highlighting the humanitarian consequences of certain arms and nuclear weapons. This study examines the five key roles, according to Rapport et al. (2012), that civil society organizations have played in the establishment of arms control conventions, more specifically the Mine Ban Treaty, also called Ottawa Convention, and the Cluster Munition Convention.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Informationsoperationer utgör idag en allt viktigare del i svenska internationella uppdrag. Inom informationsoperationer sorterar funktionerna Psykologiska operationer (psyops) och Civil-Militär samverkan (CIMIC). Enligt grundsynen för informationsoperationer skall CIMIC utgöra en stödfunktion åt psyops under internationella insatser. Dock är inte samarbetet mellan parterna närmare preciserat och beskrivet i Försvarsmaktens dokumentation. Syftet med uppsatsen är att beskriva och analysera hur funktionen psyops inom Försvarsmakten kan stöttas av stödfunktionen CIMIC vid en internationell insats.För att uppnå syftets ambition använder uppsatsen sig av en deskriptiv metod i syfte att empiriskt beskriva funktionernas karaktärer och egenskaper.

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

The increasing significance of social economy as a concept is linked to general global processes such as the crisis of the welfare state, neoliberal globalization, anti-bureaucracy tendencies and decentralization, but also to a growing political interest in human rights and social development. In Sweden the idea of the social economy generates wide support within civil society as well as within the government and across party political boundaries. Furthermore, what is problematic in this context is the fact that the discussions on the subject tend to be relatively uncritical and often it seems as if though the expansion itself is the main objective. The emphasis on cooperation and the third sector in terms of welfare production implies a set of risks in relation to state responsibility, democracy and the autonomy of civil society. This paper aims to explore those risks and how they can be dealt with within the Swedish context..

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.