An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

Uppsatsen studerar den svenska musikbranschens behov av ett allmänt upphovsrättsligt undantag, hur väl den amerikanska principen Fair Use Doctrine lämpar sig som utgångspunkt för ett sådant undantag och vilka anpassningar principen och de svenska upphovsrättsliga undantagen skulle behöva vid en implementering. Förändringar i tekniska förutsättningar har resulterat i större risk för upphovsrättsliga intrång och ett behov av en mer flexibel upphovsrätt. Samtidigt har lagstiftarens åtgärder resulterat i en svåröverskådlig lagstiftning. Uppsatsen bedömer att det finns ett behov av ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine i svensk upphovsrätt och att principen är lämplig såsom utgångspunkt för utformandet av undantaget. Som ett resultat skulle ett allmänt upphovsrättsligt undantag bistå med den flexibilitet som behövs, men även om många upphovsrättsliga principer som utformats i svensk praxis kan lämnas orörda behöver både principen och den svenska undantagskatalogen anpassas innan ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine implementeras i svensk upphovsrätt.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

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.

Intelligibility is a central concept in speech-language pathology regarding assessment and treatment of speech. At present, there is no reliable or valid Swedish test for measuring intelligibility. The main purpose of the current study was to conduct a clinical trial of the computer-based intelligibility test ?Swedish test of intelligibility for children? and to investigate the test?s reliability. Another purpose was to investigate the reliability of the rating form ?Intelligibility in context scale?.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Begreppet ?fan edits? betecknar filmer som klipps om av fans, vilka är missnöjda med hur en adaption för vita duken som gjorts. I min uppsats vill jag påvisa dels hur samspelet mellan fans och filmmakare/filmbolag sett och ser ut, dels försöka klargöra varför copyright/fair use är så knepigt att applicera på området..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.