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..

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

A dilemma often met by entrepreneurs is whether or not to share information about their business ideas in order to increase the probability for success. The reason for sharing information is presumed to be an increased ability to develop the business idea, whereas the reason for maintaining secrecy would be to protect the idea from being stolen. Common as this dilemma is in practice, it is not very well covered in the entrepreneurial theories. The purpose of this thesis is to elaborate the theories in this subject by investigating an entrepreneurial case. The case shows that one possible solution to the dilemma is a situation-based information sharing.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

There is a contradiction between not wanting to be alone, craving for fellowship, but still not wanting to socialize with just anybody. The purpose with this paper is to inquire into individuals experiences of loneliness and of fellowship, as well as the tension between individual/ and social needs. The empirical material consists of five semistrucured interviews with a mix of individuals with one common factor; they were all frequently visited the meeting/place Nyfiket in Helsingborg during the summer 2011. The result were interpreted on the basis of E.Goffmans theory concerning the inevitable role-playing in everyday life, E.Fromms discussion about individuals ongoing espace towards- or away from things in life. But also on the basis of Robert S.

In the thesis we have shown that it is possible with current technology, to buildneighborhoods that are largely self-sufficient. We have obtained some information aboutongoing work in the field of energy efficient buildings and active house which we have usedto develop a model. The feasibility study for Ranagård we have e.g been forced tofollow laws on groundwater covered, resulting in the construction of basements for singlefamilyhome is not possible. The model that we have built up overtime has been the central part of the work. The model illustrates very well what an activehouse neighborhood means and potential of such an area.

Uppsatsen syftar till att redogöra för den subjektiva upplevelsen av att bli bedragen i en nära relation och är således en fenomenologisk ansats. Undersökningen har baserats på tre kvalitativa intervjuer, där de intervjuade redogjort för sin subjektiva upplevelse av att bli bedragen samt definierat begreppet otrohet. Vi har utgått från teorier om skam, skuld och stigma för att kartlägga hur upplevelsen påverkat självet. Scheffs teorier om sociala band har använts för att beskriva påverkan på individens förhållanden till andra. Vi har upptäckt att en monogam relation inte är ett krav för att otrohet ska uppfattas.

Churches are seen as one of Sweden's most valuable cultural heritage. They bear witness to a living tradition and gives us knowledge of society at large and therefore people's lives at different times. These buildings possesses a high value, which is shared by the vast majority, and they are protected by law. The concept of modern churches is in this essay the churches built after 1940, which is not covered by law. The older churches has therefore a cultural and historical value which the modern churches lack.About 600 churches are built after the year of 1940 and the total number of churches in the country is 3400.

Tidigare forskning visar att långtidsarbetslöshet har betydelse för individens livskvalité och att människor utan ett arbete lätt blir till någon som får stå utanför gemenskapen i samhället. Vi önskar i vår C-uppsats att lyfta fram vad som sker i individens liv vid långtidsarbetslöshet, med fokus på hur arbetslösheten ändrat individens sätt att se på sig själv och hur det sociala och arbetsplatsanknutna nätverket förändrats.Vi använde oss av en kvalitativ metod, där vi med en hermeneutisk vetenskaplig ansats genomfört nio stycken semistrukturerade livsvärldsintervjuer. Vi sökte inte efter en absolut sanning, vi intresserade oss av informanternas egna känslor och upplevelser. Deras uttryckta känslor och erfarenheter använde vi sedan för att tolka och analysera vårt material. Resultatet visade att informanternas syn på sig själva drastiskt förändrades efter ett par månader som arbetslösa, de upplevde sig som misslyckade och skämdes över sin situation.