Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

This phenomenological study explores the mental health problems of asylum- seeking children in Sweden and highlights possible ways of meeting their needs. Open interviews with 13 clinically experienced psychologists were conducted.The results of the analysis suggest that experiences of trauma and separation, the child's developmental level, parental functioning and family dynamics contribute to the mental health problems of asylum- seeking children. When meeting these children the psychologists continuously face ethical dilemmas since the asylum-seeking process seems to aggravate the problems as well as complicate the use of traditional interventions. Promoting structure and activity, normalizing symptoms, educating about trauma and crisis, sharing and accepting anxieties and sometimes thoroughly working through traumatic experiences are treatment strategies found clinically useful. Systematic follow-up studies are needed to decide the effects of these interventions..

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Background: The abortion issue raises many ethical, moral and religious aspectsand is therefore well debated worldwide. In the care for an abortion seeking woman, it isimportant that the nurse find a balance between her and the woman's moral opinions aboutabortion in the quest to achieve good care.Aim: The aim of this study was to describe nurses? experiences of caring for womenundergoing abortion.Methods: Literature review based on ten original articles.Results: Literature review's results highlights two key themes: nurse?s experience of anemotional roller coaster as well as difficulties and challenging experiences at work inabortion care. These two themes consists of three subthemes: to get support in the workthrough to vent thoughts and feelings, how strain and stress affects the nurse's work and as anurse learn to accept the woman?s choice.Discussions: Within abortion care nurses find it difficult dealing with theemotional roller coaster that can occur while they strive to maintain an ethical andprofessional approach.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

In this bachelor thesis my main purpose is to examine the ethical legitimacy of economic sanctions, by assessing the humanitarian consequences this type of actions create. I will do this by a closer examination of the two historic cases of South Africa and Haiti. The humanitarian consequences will then be measured against my chosen theories, to help answer my main questions. The theories I have been working with is the broader interpretation of the just-war theory; the just-sanctions theory, and two major metaethical theories.The result I found after the finished examination of the chosen cases, are that economic sanctions and morality doesn?t necessarily match.

Author: Linnea BrundellMentor: Gábor BoraCourse: Media and communication studies, C- level, advanced course. Communication, ethical and moral ? a survey based on news exposing companies which does not follow their own communication policies.Plot: In a leader in the newspaper Arbetarbladet, the writer says that the numbers of journalists are going to be reduced, while the numbers of informant officer are going to increase. Theory: The theory which has been used in the essay is Pierre Bourdieu´s field theories, Jürgen Habermas theories on representation and theories about the company?s values.Method: The method used in the essay is a qualitative text-analysis. The material in the essay is articles from the newspaper Svenska Dagbladet and Dagens Nyheter. Also two documentaries from the TV-show Kalla Fakta will be a part of the material. Adocument made by the trade union DIK, which tell about ethical guidelines for information officer, journalistic rules for their work are also a part of the material. Result: The survey shows that the companies have been failing to work after own policy documents. .

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Civil disobedience constitutes an interesting ethical phenomena in the democraticstate since the people performing it consciously brakes laws and norms in societyfor purposes they themselves judge to be morally good and just. This thesisexamines whether the phenomena of civil disobedience is justifiable in ademocratic society.In this study civil disobedience is analyzed on two levels. First the problem isanalyzed on a theoretical level in relative to the three, by us established, values:respect for the law, the will of the majority and equality. Second, civildisobedience is analyzed on a more practical level where we test our theoreticalline of argument with the help of two example groups who engages in civildisobedience. The justification of civil disobedience is also analyzed through twoethical perspectives on acting, deontology and consequentialism.Our conclusion is that civil disobedience is justifiable on a theoretical level inrelative to the values we discuss.

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.