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..

Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.

This bachelor thesis portray a project where the main task were to develop a computer based system prototype for handling of absence report at the upper secondary school af Chapman in Karlskrona. The project has been conducted in cooperation with students from the university programs software engineering and information economy at Blekinge Institute of Technology. Our task as MDA-students have been to survey the process of absence report of today through field studies and give a proposal of a graphical user interface which later were developed by the software engineers. The thesis also handles the cooperation with other students from other university programs..

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Benämningsförmågan av verb och substantiv kan påverkas på skilda sätt vid neurologisk skada eller sjukdom och idag finns inget normerat verbbenämningstest på svenska. Syftet med föreliggande studie var att översätta och ta fram normvärden för friska vuxna personer på Action Naming Test (ANT), samt att undersöka huruvida ålder, kön, utbildnings- och kognitionsnivå påverkar resultaten.Målorden i ANT översattes från engelska till svenska genom omvänd översättning och 120 personer i åldrarna 20-83 år testades med detta. För möjlighet att undersöka inverkande faktorer på resultaten samlades information om utbildningsnivå in och deltagarna testades även med Irregularly Spelled Words (ISW) och Wechsler Intelligence Scale for Children-III (WISC-III) Blockmönster.Resultaten visade att ålder, utbildning och kognition hade en inverkan på hur friska vuxna personer presterade på ANT. Yngre deltagare presterade signifikant bättre, liksom deltagare med hög utbildnings- och kognitionsnivå. Hänsyn bör tas till att anpassningar till svenska språket inte är fullständigt utförda, men då resultaten har ett stort underlag kan de ändå användas som normvärden vid testning av verbbenämningsförmåga hos personer med neurologisk skada eller sjukdom..

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Different abilities are of importance to pragmatics, there among hearing. Hearing impairment can affect language development and also pragmatic ability. The aim of the present paper was to study the pragmatic ability in terms of request for clarification in children with Hearing Impairment (HI) in conversation with children with no known hearing impairment, henceforth normally hearing (NH). The present study also describes requests for clarification sequentially in detail, and also highlights points where there may be observable differences between children with and without hearing impairment. Eight conversational pairs consisting of one child with HI and one NH child were studied.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

In this essay a social perspective on the mind is explored and argued for. The essay moves from a discussion of a social collective foundation for the individual mind to a discussion ofthe main alternative ways of describing the shared social world, namely an action-centred perspective and a power-centred perspective. It is shown that these two perspectives are combinable. A combination of the two perspectives is therefore recommended for a more balanced way of describing the shared social world. In this essay it is argued for that the individuals? mind and her identity is dependent on the surrounding community.

The calf extrator?s function has been studied, through measuring traction and how this varies in different situations, in comparison with corresponding manual traction situations. This was done against the background that excessive force at assisted calvings at dystocia can mean life threatening damages on the calf such as grave acidosis, vertebral fractures, femur fractures and rib fractures. The calf extractor has earlier been measured to pull with greater force than the established maximum force of ?two strong men?.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.