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..

Today patients are more aware of their rights regarding their own care. They are more informed, more engaged and have more and individual requirements, which leads to increased demands for information and participation increases. The Health Act sets out the patients´ right to participation. Participation increases patient satisfaction with care, promotes healing and increases adherence to health care advise. The patient doesn´t always experience participation in their own care to the extent they wish, which suggests that nurse?s does not always succeed in getting the patient involved.

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

This study examines how formal mathematics can be taught in the Swedishsecondary school with its new curriculum for mathematics. The study examineswhat a teaching material in formal mathematics corresponding to the initialcontent of the course Mathematics 1c could look like, and whether formalmathematics can be taught to high school students.The survey was conducted with second year students from the science programme.The majority of these students studied the course Mathematics D.The students described themselves as not being motivated towards mathematics.The results show that the content of the curriculum can be presented withformal mathematics. This both in terms of requirements for content and studentsbeing able to comprehend this content. The curriculum also requires thatthis type of mathematics is introduced in the course Mathematics 1c.The results also show that students are open towards and want more formalmathematics in their ordinary education. They initially felt it was strangebecause they had never encountered this type of mathematics before, but somestudents found the formal mathematics to be easier than the mathematicsordinarily presented in class.The study finds no reason to postpone the meeting with the formal mathematicsto university level.

 My field is Korpus and in this project I am investigating what role that plays for me as an artist connected to craft. To really get close to, and understand Korpus I have deconstructed it to find clues to why the silversmithing field looks like it does and how we got here. I believe Korpus has not yet come out of the closet for what it really can be. That it carries a great heritage of traditions and preconceptions that it would do well to shake off a little bit of. Can Korpus as an art field really survive in Sweden, where the Church has no power and silverware is no longer a need to demonstrate ones economic prosperity at an important dinner party? To help myself get closer to these objects I have given my own definition of Korpus.

This report describes the development of a RESTful web service for mobile applications. The web service makes resources from an existing system called kompetensdatabasen ("the competence database") available. Kompetensdatabasen holds information about the capabilities of consultants and about assignments carried out at the IT consultant business Nethouse AB.The web service was developed according to the principles of REST and ROA (Resource Oriented Architecture) which puts focus on making resources available. The resources are made available through the HTTP protocol and the methods associated with it. This means it was designed to use the same technologies as the world wide web.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

The purpose of this study is to describe some primary school teachers understanding of language development and approach of first and second language speakers with Arne Tragetons Writing to reading, for pupils in early ages.By using a qualitative method with interviews and participant observations and informal conversations, the basis for the survey was collected. Four teachers in three schools participated. The proportion of second-language pupils at each school was 35%, 17% and 0%. My theoretical starting point in the study was the hermeneutic research tradition, which has been used to interpret and understand the collected material. Theories of behaviorism, constructivism and socio-cultural perspective has been used in the analysis part of this study.

This thesis is an addition to pictures and animation that has been developed using CATIA V5. The animation and the images are a market basis to test whether the product is of interest in the Nordic market. The thesis is structured with elements of the Fredy Olsson method. In this thesis there is also a short presentation of the company Tylö AB, which been chosen to market test the product. A product definition with the sub-headings; ?Description and use of product?, ?Environmentand users?, ?Economy? and ?Product inquiry?, are the basis for the product.

Syftet med studie var att undersöka om intensiv knäträning i grupp kunde förbättra rörlighet, funktion och styrka i knäet efter artroplastikoperationen i jämförelse med sedvanlig rehabilitation. Interventionsgruppen tränade 2 gånger/vecka i cirka 14 veckor i jämförelse med kontrollgruppen som fick rutinmässig träning via primärvårdens sjukgymnaster. Interventionen utvärderas med Knee injury and Osteoarthritis Outcome Score (KOOS) och smärtskattning (Visuell Analog Skala) och funktionstest med modifierad Functional Assessment System (m- FAS), före operation och fyra månader efter operation. Resultaten visade att det fanns ingen signifikant skillnad mellan grupperna efter interventionen beträffande någon utvärderings parametrar. Resultatet visade en liten tendens (inte signifikant) för bättre rörlighet i knäet, mindre smärta och bättre funktion i det dagliga livet och bättre livskvalitet för interventionsgruppen.

Can the lack of functional cross-cultural communication among individuals within an international organization be the reason for cultural clashes to occur, and lead to conflict between two cultures within the same organization?Our aim is to try to create a potential model of how cross-cultural problems can be studied, in order to contribute to the solution of the problem. And to examine whether the theories, which form the basis of our model can be applied in reality.The research have assumed from the hermeneutical approach for a holistic view of the problem area. The deductive approach has been used in order to distinguish whether the theories can be applied to reality, and qualitative research method for collecting data.The focus lies within cross-cultural communications, which defines the various cultural factors that can affect organizational culture. Hofstede dimensions and the social structure are mentioned and cultural factors as language and religion.

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

The last few decades the development in the field of electronics has been huge. The components performance gets better at the same time as the manufacturing cost decreases. Many of the design moments that have to be done, are done automatically today, but it can get better. Especially for analog circuit design.At Electronic System in Linköpings universitet, research is in progress to develop a tool that can design analog circuits in reasonable time. It means that it has to size the components (transistors, resistances, capacitances etc), so that the circuit can fulfill the performance requirements.