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..

This study aims to find coping resources in two different paradigms of pastoral care using coping theory from the psychology of religion. The intention is to find coping resources that are functional coping strategies to help priests and chaplains in their work with pastoral care. The research questions are: What coping resources can be found in the pastoral clinical paradigm and the contextual paradigm? What are the differences and similarities? The method used is template analysis style where the theories form a framework for the material used to analyse in this study. The theories used for this study are religious coping theory and pastoral care theory.

Agile as an idea was created in 2001 through the Agile Manifesto with focus on social relationships, communication and flexibility. This was a reaction to the traditional, hierarchical organization with the goal of restoring balance within organizations in the IT business. Today we can see a transit of Agile from the IT-industry to other industries and areas, such as HRM.There is a challenge in attempting to traditionally control a social idea such as Agile, and there is a lack of empirical studies of the organizational context and its effect on the interpretation of Agile in practice. This study is an attempt to connect Agile to the science of business administration.The purpose with this study is therefore to research the organizational contexts effects on the interpretation of Agile in practice, within IT and HRM. Where Agile is established or well known.To fulfill our purpose we chose social constructivism as our scientifically approach, and conducted 12 in-depth interviews.

This thesis investigates the dynamics of the relationship between a leader and the followers within a chosen organization. The research on leadership has generally been focused on the leader, and consequently treating the followers like passive subordinates. We pursue a more multidimensional view of the subject, meaning that leadership descends from an interaction between leaders and followers, which makes it relevant to study the dynamics of the relationship from both perspectives. We chose to do a qualitative case study on a middle- and preschool which has won a price for being an ideal place to work at. This price peaked our interest to investigate why the relationships are highly functional in this particular organization.

The aim of this project is to examine the needs and problems that exists amongst homeless people and to develop a solution that will help them in their everyday life. Since the homeless are a relatively large vulnerable group i Sweden, their everyday lives could be made easier in many ways.A clear definition of the target group is put together to create a good starting point. What state and help orginazations do to help the homelss and the society?s view of the homeless is also relevant and has been documented. Four personal stories have been put together to desicribe cases of clear problems existing in everyday life.Several interesting problems has been defined from the research and acceptance in the communtiy, desire to be seen and heard and a lack of confidence were the main needs.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological sustainability in the creation of new jobs? How do these companies combine social, ecological and economic sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

Det är vanligt att en patient med reumatoid artrit (RA) förr eller senare behöver ersätta sin höftled/leder med plastik. Efter en höftplastikoperation är vissa rörelser olämpliga för patienten att utföra. Idag finns inget status för bedömning av patienter med RA, som samtidigt tar hänsyn till en eventuell höftplastik. Syftet med den här studien var att utforma ett kliniskt användbart status för bedömning av RA-patienter som har höftledsplastik. Syftet med studien var också att statuset ska bidra till att göra statustagning för RA-patienten säkrare, i avseende att minska luxationsrisken.

Several surveys indicate that corporate leaders still consider the aligning of IT and business functions as a top management issue. The aim of this thesis is to illustrate how coordination emerges between IT and business departments and how formal structures intended to coordinate are influenced by human action. To deepen the understanding of this phenomenon we seek to analyze IT/business coordination from a perspective based on practice theory. A field study was conducted where observations and informal interviews were carried out at the IT department of a global company. The empirical analysis indicate that coordination problems between IT and business departments is in part affected by embedded factors such as different goals and perspectives on how IT is to be used in the organization or how to design IT related processes.

In today?s fashion market there are a great number of actors that offer a huge selection ofproducts. The fashion world today covers the whole world and a result of this, the competitionamong fashion companies are enormous, leading to a tough climate for companies in today?sfashion industry. There is an overproduction of goods on the market and companies mustcompete for customers because of today's homogeneous goods and prices.

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.

Aim: The aim of this study is to examine how managers apprehend today's leadership and how they believe that future leadership will be influenced and developed when the people bourn during the nineteen forties pass on their management positions to a younger generation.Method: I share the hermeneutic view on science. I believe that knowledge is born with in the person who seeks to obtain it. I have chosen to conduct my study using a qualitative and inductive approach. I use an inductive approach as I answer my questions by using interviews in order to respond to my question at issues, and assumes from the empiric in my study.Result & Conclusions: The leadership role has changed from being? the one who decides?,? the director?, to becoming less peculiar and prestige.

The aim of my study is to examine how six teachers discuss their choices of work methods in teaching mathematics, as well as the methods they are currently using and what they have based their choices on. This study also covers how these teachers approach educational planning and where they get inspiration for their teaching material, and finally the advantages and disadvantages of each method according to the teachers. To be able to fulfill my purpose of this study some questions had to be considered: How do these teachers approach the planning of studies of mathematics and where do they find ideas for their lesson planning? Which methods do these teachers use in the teaching of mathematics and what are the reasons behind their choices of methods? Which advantages and disadvantages do these teachers see in the methods they use during the teaching of mathematics? This is a qualitative study, mainly based on qualitative research interviews according to an interview guide. Six teachers, from five different elementary schools, grade 1- 3, have been interviewed for this study.

Background: People diagnosed with psychosis are often described as introvert, isolated and with little or no ability to create and maintain social relationships. While every angle of a phenomena is valid and important, we believe that the first-person perspective provides the only direct access to the diagnosed persons? feelings and experiences.Aims: The aim of this study is to explore how a few people diagnosed with psychosis describe their experiences of social interaction.Method: This study is conducted in a Grounded Theory manner. An analysis has been performed on interviews made with five individuals, all diagnosed with a psychosis diagnosis.Results: The main result of this study is that the self-image is a core factor in the individuals experiences of, and initiative to, social interaction. The social interactions are linked to the individuals own relation to their diagnosis in a dynamic process where all components affect each other in the creating of the self-image.Conclusion: This study concludes that people diagnosed with psychosis is no different than other people when it comes to dreaming and longing for functional social relationships, but that they have some difficulties in actually finding them due to both social stigma and a poor self-image..

Computer use at work has risen considerably over the past fifteen years and is currently a relatively common phenomenon when 76 percent of women and 72 percent of men using the computer in their daily work (SCB Arbetsmiljörapport 2009).According to Gulliksen and Göransson (2009), Sweden is one of the countries which are more advanced in the procurement of computer systems at work. He means that Sweden has unique opportunities and conditions for user participation in the development of computer systems, when the user has the right to influence their working environment through a law in the Work Environment Act. The paper examines the importance of user involvement in system development and the Swedish company's approach and experience of user involvement. To highlight and explore the importance of user involvement, there has been a case study in which users have been representative of the development process. The case study has been conducted on a case company where the system IST analys was in need of a new interface.

Previous studies shows that high-intensity aphasia interventiongives better results than intervention that is less intense. This study evaluateda working model at a hospital in Gothenburg which involve related personsin intervention. The model prescribes daily training in the home. The caseseries design study investigated the effect of intervention on auditorycomprehension, impact on participation and examined how the relatedperson judged that communication was affected. Four participants withsevere aphasia received intervention for 16 weeks, 8 of which includedintensive training at home and at the clinic, while 8 weeks only includedclinical intervention.