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..

A literature study and a field trial have been carried out in order to investigate the physiological response of potato plants to different soil moisture levels. Higher yield, quality and number of tubers can according to the literature be obtained if constant high soil moisture is kept during major parts of the growing season. A field trial was set up where drip irrigation was used as an alternative to conventional irrigation techniques to maintain high and constant soil moisture. The application of water in the drip irrigated area was monitored and adjusted on a daily basis so that the soil moisture stayed as close as possible to the recommended level. The sprinkle irrigated area was irrigated according to traditional practices with approximately 35 mm every 7th to 10th day depending on the whether.

Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

Varför är det viktigt att undersöka på vilka sätt maskulinitetsideal i svensk ishockey har ändrats över tid? Den här frågan har flera svar. I den här uppsatsen har jag haft ambitionen att relatera maskulinitetsideal till svensk ishockeys utveckling åren 1969-1976 i ett vidare perspektiv. Under dessa år genomgick svensk ishockey många förändringar, men den största var förmodligen skiftet från att vara en amatörsport till att bli en professionell. Genom att studera hur förväntningarna på spelare ändrades under den här tiden, kan man bilda en förståelse för hur professionaliseringen av sporten påverkade enskilda spelare.

The discussion about organic and fair trade products has been a big issue during the last few years. Despite an extensive knowledge about the environmental problems and a willingness to do something about it, the consumers are not always acting that way. Children do imitate their parents and other adults at an early age, so if the role models do not begin to act, think and dress ethically correct, neither will the children. Three problems have been identified out of the discussion. They relate to the questions of how older school children and parents of younger school children are taking sides regarding the organic/fair trade clothes and how existing trends in the society as well as those in fashion contexts influence their attitudes and consumer behaviour.

Media often discusses school, teachers and students. These discussions are often based on an adult perspective and students' views on the subject are not enhanced. Therefore, this paper intends to examine students' views on what they think makes a good teacher. Previous research shows that a good teacher can create the conditions for good learning based on the needs of students, and this is therefore important to investigate. The theoretical basis for this essay is the definition of an authentic teacher that which in this essay will be discussed from the point of view of Fibaek Laursen (2004).

Denna uppsats undersöker en informationskampanj från Fair Trade Center (FTC) som drevs under hösten 2012 under namnet A wage to live on. Uppsatsens syfte är att utröna om Fair Trade Center har nått ut med sitt budskap till media och söker detta svar genom fyra frågeställningar; Har FTC nått ut med sitt budskap till de undersökta medierna (Aftonbladet, Expressen, DN och SvD)? Vilket budskap har FTC med sin kampanj (utifrån mål och material)? Verkar Kalla Faktas reportage ha påverkat medias respons? Är FTCs budskap samstämmigt i mål och material? Fokus för uppsatsen ligger på vecka 43 2012 då detta var fokusvecka för kampanjen. Mot en bakgrund kring teorier om budskapsstrategier, målgrupper och olika mål och tidigare forskning kring framgångsrika kampanjer har jag genom retorikanalys som huvudsaklig metod gått igenom utvalt material. Materielet består av Fair Trade Centers egna pressmeddelande och debattartikel samt utvalda tidningars respons under fokus perioden.

Reaching shared understanding during court hearings is a prerequisite to ensure a Fair trial and maintaining legal certainty. Every month between 2,000 and 3,000 court hearings in Sweden make use of interpreters. Interpreter-mediated conversations involve an extra discourse compared to monolingual conversations which increases the risk of misunderstandings.Using methodology of conversation analysis the study explores how bilingualism is expressed during interpreter-mediated court hearings, at which occasions the Spanish-speaking laymen switch to Swedish and what function the codeswitching fulfills. The study identifies patterns in codeswitching and categorizes them into six different types. Furthermore the ideology of monolingualism in court is challenged and the advantages and disadvantages of codeswitching is discussed.The analysis concludes that even though certain types of codeswitching lead to delays in the conversation, the interaction is mostly favored by the Spanish-speaking party understanding some Swedish.

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

Mastitis, inflammation in the udder tissue, caused by S. aureus is a big problem in dairy cattle production. It causes suffering for the cow and curing or replacing the infected cow is costly for the farmer. It is known that beef cattle also suffer from mastitis caused by S. aureus.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a Fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

Two haematological instruments intended for small animal clinic use were evaluated at the Department of Clinical Chemistry, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden. The QBC-V and Vet abc were compared to a reference instrument, the Cell-Dyn 3500. Fresh blood samples were obtained from canine and feline patients from the University Veterinary Hospital, SLU. The QBC-V was used for 111 canine samples and 78 canine blood samples were analysed with Vet abc. From cats, 23 samples were analysed with both instruments.

This project has been made in cooperation with Stora Enso Research Centre Falun (Research). Thebackground of the project is that Research has customers who demand a method to measure the quantityof varnish online in offset printing. The aim with the project is to investigate if any test method correlateswith the quantity of varnish and to improve the understanding of the variables in the varnishingunit. The goal with the project is to develop a functional method. Two printing trials have beenperformed.

Att många barn världen över mist rätten till sitt biologiska hushåll och att flera befarar att hamna i samma situation är ingen nyhet. I Bosnien- Hercegovina råder en kaotisk efterkrigstid som satt sina spår på familjebanden. Detta i form av att gemenskapen familjemedlemmar emellan blir allt svagare eller löses upp. För två år sedan byggdes ett Familjecenter för stigmatiserade familjer vars mål är att stärka familjeband och ge hushållets medlemmar ny hopp. Jag blev väldigt nyfiken på detta Center speciellt eftersom det var så annorlunda från andra Sociala Välfärdscenter i staden.