The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Introduktion: Hamstringsskador (HS) tillhör de mest prevalenta idrottsskadorna, och leder till förlorad match- och träningstid för utövaren. Skadan uppkommer oftast vid snabb löpning då muskulaturen tvingas bromsa benets framåtdrivande kraft. Styrka och flexibilitet i hamstringsmuskulaturen är två faktorer som anses ha betydelse både som riskfaktorer, och vid prevention samt rehabilitering av HS. Initialt efter skada är RICE-metoden allmänt vedertagen, och vid efterföljande rehabilitering används av dagens sjukgymnaster flera interventioner, däribland vanligast förekommande är styrketräning och stretching. Konsensus saknas dock beträffande dessa interventioners effektivitet.

This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

I denna uppsats presenteras grundläggande delar av hyperbolisk geometri. Uppsatsen är indelad i två kapitel. I första kapitlet studeras Möbiusavbildningar på Riemannsfären. Andra kapitlet presenterar modellen av hyperbolisk geometri i övre halvplanet H, skapad av Poincaré på 1880-talet.Huvudresultatet i uppsatsen är Gauss ? Bonnét´s sats för hyperboliska trianglar..

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

The objective of this M. Eng. Diploma work was to validate the new version, CASMO-5M, and compare the results with CASMO-4E, by using the same input in both programs. The tasks that were included in this work was to compare TIP-measures, k-effective curves (warm), k-effective curves (cold), the effect of void on k-effective, the isothermal temperature coefficient (ITC), the moderator temperature coefficient (MTC), damping ratio calculations, internal effect in a fuel bundle of a BA-rod, the speed of BA-out burn, impact of xenon, falling control rod, margins and isotopes.The TIP-measures showed that the differences were small for all reactors, at most, 6% nodal improvement by C5M (Casmo-5M) for Oskarshamn 3. The warm measurements of k-effective showed that C5M had a higher value for all cycles of Oskarshamn 1, 2 and 3 in comparison to C4E (Casmo-4E).

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

A comparative thesis to study precious metals impact on a portfolio, during a long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

The purpose of this study is to examine modern constructions of Jane Austens work in films and in books on history of literature. The theoretical framework contains sociology of literature, cultural studies and film theory. I compared Jane Austens books Emma, Pride and prejudice and Sense and sensibility with three film versions from recent years. In the books on history of literature I studied, I found three different attitudes towards history of literature, which also influenced the interpretation of Austens novels. The stories in Austens books and in the films are similar.

Bakgrund: Den finansiella marknaden och dess tjänster har blivit alltmer komplexa under åren. Utbudet av olika produkter som exempelvis olika typer av fonder och aktier har blivit allt större. Det finns idag många olika handelsplattformar för aktier och fonder. Samtidigt som utbudet av komplexa produkter ökar, läggs mer ansvar på individen i exempelvis hantering av premiepension. Det förutsätter att konsumenten är väl informerad och tar rätt beslut.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.