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 purpose of this study is to perform a Description of how parents experience their life in a stepfamily and to examine how the parents experience the involvement from their new partner in the children?s upbringing. The issues are: (i) which expectations do the parent has on their new partner in the role as stepparent to the child, (ii) how active does the parent experience their new partners? step parenting concerning the stepchild and (iii) how does the parent expect the new family to take shape? A qualitative study has been done through interviews. The participants were sex biological parents, of which four were fathers and two mothers.

This qualitative research is about how Swedish media constructs immigrants in articles. The focus of the study will lie on ten Swedish articles and how they stereotype immigrants, but the demarcation will be for young immigrant boys related to crimes. The purpose of this paper is to highlight how media achieves its goal to construct a group as inferior. This will be implemented with the help of articles from different newspapers that reported on immigrants who have committed crimes. We have chosen to look at different newspapers to see if there is a curtain pattern in the construction of immigrant boy.

Stroke are a common disease and it comes with big chances of disability after rehabilitation. Life after stroke can bring a different lifestyle and lots of feelings around this situation. Purpose: The purpose of this study was to analyze how people feel after being injured with stroke. Method: We have assumed that studying qualitative research articles according to Evans Description of content analysis. Information has been sought in the databases Cinahl, PubMed and Discovery Results: The study results in four themes; Loneliness, trust, Despair and obstacles to health.

Today?s cell phones include more and more functionality, it is no longer uncommon to be able to connect to the Internet or take photos with the cell phone. In this thesis the question is if the cell phone users are interested in this new functionality. Are there people who are interested in a cell phone that in this thesis is called ?Basmobilen? (the entry level phone), which include the following functions; phone call, SMS, phone book, calling lists, clock and the possibility to change the call signal.

The term ?health maintenance? was introduced in the 1960?s. A common conception nowadays is that health maintenance is always beneficial. Gestaldo (1997) meant that health education on one hand could give the individual a feeling of autonomy, but on the other hand also put the individual in an inferior position where the teacher represented ?the truth?.

The purpose of this study has been to investigate how four 3rd grade pedagogues allow communication in the teaching of mathematics and how these pedagogues allow their students to use and expand their language of mathematics. It has also been an aim to investigate these four pedagogues? opinions about the significance of communication and of the language of mathematics for students? mathematical learning.The study is based on a sociocultural perspective of Vygotskij?s. The theory implies the importance of using the language and communication for students? learning.

This report describes a study, Description and testing of parts to an application adapted to the operating system Android. The application is supposed to measure the distance to a car ahead. Apart from distance measurements the ability of the application to calculate its own speed with the help of GPS is tested. From these two parameters, speed, distance and some constants the theoretical stopping distance of the car will be calculated in order to warn the driver if the car is too close to the car ahead in relation to its own speed and stopping distance.Tests were conducted on the different applications that were programmed and the result showed that the camera technique in the mobile phone itself limits the maximum distance of the distance measurement application. The max distance the tests in this thesis revealed was approximately 5 meters.

AbstractHåkan Ljung: Förklassik för knäppinstrument. En studie kring en sonat för cittra av Johan Wikmanson. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats för 60 poäng, ht 2005.My main purpose with this thesis is to highlight a piece of music written for a relative of the 18th century cittern. This sonata, composed around 1780, is a well thought composition written in a pre-classical style.  The composer of this music is Johan Wikmanson (1753-1800) who is mostly known for his string quartets, songs and piano pieces. Because of the importance for the music as a whole, one task is to reconstruct the second movement from severe errors. This was carried out by doing an overall analysis of the two movements themes, motives and structures.Since many arrangements for plucked instruments occurred by other composer's works, my second aim is try to tie this Sonate as an original version written by Wikmanson himself. As a part of my main purpose, the reader will also receive a short presentation of the Swedish cittern designed by the Royal instrument maker Johan Öberg the elder (1727?-1779) with a Description of its connection with the manuscript. .

The Swedish concept of bildning, related to the German Bildung, finding its correspondence in English in refinement, formation and culture, is an important, though traditional rather than modern concept in cultural policy and sphere. The concept connected to the activity of the public library is relevant, as the library uses the word as a Description of parts of its work. The meaning of the concept can easily be seen to be complex as well as disputed, borders on and is related to other concepts. The paper discusses different meanings to the concept according to different Swedish authors, as well as the connection of the concept to related ones. The varieties and differences are expressed as differences in discourse.

The aim of this study was to examine the social relationships between children and librarians during reference interviews. Using qualitative interviews with five children's librarians I illustrate attitudes and behaviours during a reference situation which take place in psychological, social and even in pedagogical contexts. The literature review comprises studies of the reference interview with children and youth, a Description of interpersonal communication and finally social interaction and dialog between teachers and pupils. The main result of this study was the demonstration of a dichotomy in modes of interpersonal communication. In one mode, the social frame is emphasized.

This thesis investigates and emphasises on the way students at Växjö police academy describe their socialization into their profession as police officers and the creation of profession identity. The scientist?s main questions are: In what way do the students at Växjö police academy describe their socialization process into the police profession? What role does the organisation play in the socialization process of the police students? How do the students develop their police identity? Which qualities are encouraged? The study is based on qualitative interviews with nine police students, performed in groups of three. Group theory, role theory, and organization theory are applied to the material to provide an understanding through which it is possible to understand the process of socialization. The study shows that there seems to be patterns in the Description of a professional identity.

The purpose of this thesis was to examine teachers? perception of communication in the Mathematics lesson. I wanted to find out how teachers look at communication as a didactic manner and how they view their role in encouraging communication and discussion during the Mathematics lesson and what communication can contribute to students? learning in Mathematics, according to their beliefs. I have chosen a qualitative approach; I have interviewed six Mathematics teachers working in three different schools.

The objective of this thesis is to make a training material for KSU, which shows how radiation affects the different electronic components in a radiological environment.All electronic systems in the presence of high ionizing radiation can experience difficulties and be destroyed.This influence may compromise the control system and thus the safety of a nuclear reactor plant.To achieve this objective requires a Description of electronic components and sensors, to better understand its function.This thesis will also show the possible solutions available that the author found interesting.Organizations such as NASA, CERN and ESA have worked to develop electronic components immune to radiation. Those organizations have also developed a test protocol that guarantees to a certain extent the security of electronic components in a radiological environment.Since we know how the material reacts with the radiation, it could develop a material that can be resistant to radiation or like CMOS technology has proposed, to reduce the component to avoid the storage of charge in the oxide.Another solution can be the GRAPHENE. Its features will revolutionize the electronics and provide answer to the radiation problems, Graphene will replace Silicium and the electronic components will only have a few nanometers dimensions so the oxide area also reduces, and in this way avoid the known problem of storage of charge..

The aim of this study was to, with a social constructivistic approach, examine how parents,regarded as neglecting their children, are depicted in 12 LVU-legal cases from the Supreme Administrative Court in Sweden. By using a document analysis influenced by discourse analytical tools, we found that there are repeated Descriptions of the parents, which constructs an image of parents as shortcoming in the care of their children. The categories lack of emotions, mental disorder, substance abuse and physical maltreatment were the main reasons for child neglect that the parents were described from. Attitudes towards authority, aggression and immaturity, lack of insight, and deficiencies in the home were repeated in the Description of the parent. We further found that mothers were regarded as more responsible of the children compared to fathers.