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..

This paper aims to examine how, and if, music is being used integrated in other subjects thanmusic in school. The study is based on qualitative interviews and I haveinterviewed fourteachers, regardless of whether they use music a lot or not.The questions the study is basedon are if there might be a connection between theteachers' own feelings for music andwhether they use music inschool or not, how music is being used and does the use of musicgive any effects?The result of this study shows that there can be a connection between the teachers ownsfeelings for music and the fact if they use music when they teach or not. One of the teachersI?ve interviewed had bad music experiences and didnot use music in her teaching.

With the fast development of Internet and the e-commerce during the last decades, retailers are now introducing online stores. This has been adopted as a common strategy within the industry and the phenomenon seems likely to increase over time. Theory based on brand extension is used in this study to explain the effects on brand attitude and the link with willingness to pay when a traditional retailer introduces an online store. We execute an experimental study in order to investigate the effects where we use the offline- and online channel as well as two brands with different strengths as independent variables. Results show that brand attitude and its link to willingness to pay transfers to the online channel.

In this paper we explore the relations between context and feedback generated in three user-centered evaluations of a flash-based game. Whether it?s the social context, the physical context or the degree of intrusion from the evaluator, they all contribute to the quality of the feedback received. The selection of test subjects is a narrow process, which gives the above mentioned factors different meaning. Contextual factors have shown to influence the feedback given within both usability and user-experience.

The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

A pilot-study was used to investigate, types of assistance, assessed needs, outcomes and effects of special-needs assistance given to a subsample of compulsory school pupils in an effort to develop an evaluation strategy for identifying educational impacts of specific special-needs inputs.  Preliminary results indicate a tendency for postive outcomes for most pupils in the pilot group (n = 11) but also that many pupils have residual difficulties.  Pupils with residual difficulties mostly required special education asssitance with Maths, English or Swedish.  More pupils also needed support with behavioral difficulties.  More research and an expanding knowledge base is required in order to effectively evaluate outcomes of teacher support.  Schools need help in devising different methods of assistance and particularly for pupils with behavioral difficulties..

This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..

Background: Practical blood flow restriction (pBFR) combined with resistance training has been proven to facilitate muscle strength despite training at low intensity. However, research investigating the effects of long-term pBFR-training and its periodization with strength training (ST) at a higher intensity is lacking, as well as the effects of occlusion training on blood lactate levels (BLL) over time.Purpose: To compare the effects of 2 weeks of pBFR training followed by 2 weeks of ST (BFR-ST) with 2 weeks of ST followed by 2 weeks of pBFR training (ST-BFR) on anaerobic performace and BLL.Method: 5 adults (age 23 ± 2 years) with a minimum of 1 year of ST experience were recruited and randomized into BFR-ST (n=2) or ST-BFR (n=3). Anaerobic performance was measured using a 30-s Wingate-test and BLL samples were collected <1 and 5 minutes post-Wingate. Data and samples were collected before the intervention and after the 2 protocols.Results: No differences were seen between groups in anaerobic output or BLL after 4 weeks of training (p>0,1 for all values). A decrease in time to peak power (tPP) were seen in both groups with an advantage for BFR-ST (-37 ± 8 %) over ST-BFR (-27 ± 22 %).

The purpose of doing this research except for educational reasons is to show significant effects that make motivational work successful. The choice of subject we decided out of experience from the term of practise. The description of the subject is from the social workers angle of approach. The method we used is a qualitative study with semi structured interviews. We have looked at three different fields of social work from the view of six social workers, two from each field.

Syftet med uppsatsen är att visa vilken effekt befolkningsförändringarna inom landsbygdsregionerna har på den regionalpolitik som förs idag. Samt vilka de samhälleliga konsekvenserna blir. För att detta syfte ska uppfyllas krävdes det tre stycken frågor. Dessa frågor är: Vilka effekter får befolkningsförändringarna på glesbygdsregioners socioekonomiska förutsättningar? Vad säger forskningen om den landsbygdspolitik som förs idag? Vilka är det stora dragen inom landsbygdspolitiken efter inträdet i EU?The aim of this thesis is to show what effects population changes in rural areas may have on the regional policy which is used today and what are the consequences.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.