Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog in över Europa medfull kraft under den senare delen av 2008, vilken medförde inaktiva kapitalmarknader. I och medförändringarna gavs företagen möjlighet att omklassificera finansiella tillgångar värderade till verkligtvärde till upplupet anskaffningsvärde. Eftersom bankers tillgångar generellt består av en stor delfinansiella tillgångar ämnade författarna undersöka uppdateringarnas tillämpning inom banksektorn.Studiens problemformulering löd: Vilka samband kan identifieras mellan noterade banker inom EUvad gäller tillämpningen av tilläggen i IAS 39 och IFRS 7?Syfte: Att kartlägga vilka samband som fanns mellan de banker som valt att omklassificera och desom inte valt att omklassificera med inriktning på effekterna ur ett investerarperspektiv.Avgränsningar: Det är endast tillgångsvärdering inom IAS 39 som studerats, ty uppdateringarnabehandlade det området.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Being an immigrant in a Swedish school today might not be easy. It´s quite difficult to be accepted and becoming a part of an already functioning group. Difficulties with the Swedish language doesn´t make it easier. Besides that the requisites of the school curriculum program are very demanding and Swedish students are often in advantage already being a part of the system for many years.By following five immigrant boys in grade 6 during ten ensemble lessons, one concert and individual interviews with the boys as well as with their teacher, this study aims to investigate how ensemble playing can function as a social tool and promote interaction as well as integration.The results in this study show that ensemble playing in fact can function as a social tool. The boys developed abilities in playing an instrument as well as cooperating and analyzing by using the social tool of ensemble playing.The results even show that ensemble playing can promote interaction as well as integration.Above everything was the concert where the boys acted in front of their classmates and were treated with great respect and acceptance..

The aim is to examine teachers own experiences of leadership, leadership styles and what good leadership is and to find out how teacher leadership can influence students according to teachers. My questions are: How do teachers evaluate leadership and their own leadership styles?What is good leadership according to teachers?How can the teachers leadership styles affect students in the classroom according to teachers?The method used is a qualitative method based on interviews with five teachers. The reason why I have chosen a qualitative research method is that I believe that this method can give me better results by understanding the world from the interviewees? point of view.I have come to the conclusion that the interviewed teachers believe that leadership and management style play a large role in the teacher's profession and that the teacher's leadership style in the classroom democratic or authoritarian have a major impact on students. The teacher should consider his management and find some sort of balance by exercising both democratic and authoritarian leadership style and adapt it to the situation. And In terms of results regarding good leadership of the interviewed teachers, I can say that good leadership is largely about good relationships between teachers and students and that a teacher can become accepted as leader by winning students confidence..

This study looks at the uses of the temple metaphor in 1 Cor 3:16-17 and 6:19 inlight of the so-called New Perspective on Paul. The aim of the study is to determine if one's interpretation may be dependent on whether the background material for the temple is taken from the Jewish or Greek-Roman world. The study looks at how the terms temple and holiness were generally understood in those contexts, and if the textual context related to the temple metaphor is dependent on a Jewish or Greek-Roman temple. The results of the study shows that while the terms temple and holiness were more or less equivalent in both contexts, a rhetorical analyze of the textual context of the temple metaphor in 3:16-17 is dependent on Greek-Roman temples, such as those in Corinth..

Laminitis is a debilitating disease causing much suffering to horses and ponies all over the world. It is manifested in the hooves as a mechanical failure of the suspensory apparatus between the hoof capsule and the distal phalanx. Due to the weight of the horse the disease may result in a dislocation of third phalanx. Six healthy standardbred trotters were used in this study on whether standardbreds tolerate forced recumbency as well as Shetland ponies. Recumbency was induced pharmacologically but maintained only by lowering the ceiling height of the box to a height of approximately 125 ? 140 % of the horse´s thoracic height.

Since 2007 the American sitcom the Big Bang Theory has spread throughout the world. With its twenty million watchers it is one of the most popular sitcoms of our time. The starting point for this essay is that the humourus series with the more or less geeky main characters is more than just entertainment - it is a part of the mediatization of religion. This means that media is affecting the recipients? view on religion in general and the personal religion.

The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.

Within the field of welfare research, few people take into account both the aspect of gender and class. Thetraditional class-oriented research has a one-dimensional perspective on gender and the feminist welfare researchrarely carry out large comparative studies. A multi-dimensional perspective on the construction ofgender and class would benefit from both the feminist and class welfare-oriented research, and contribute toincreasing the knowledge about the individual's experience and attitudes to work and work time. The aim ofthis paper is to examine the correlation of the intersectional relationship between sex / gender position andclass position with the attitudes and motives for working time reduction. Especially in, (1) the value in work,and (2) the attitude to a high number of working hours, as well as (3) its combined effect on the conflict betweenwork and family.

Adam Smith?s economic theory is often subject to criticism, in which it is claimed to be inherently inconsistent. Recently, criticism from well-known scholars has arisen claiming Smith should be characterized a labor value theorist anticipating Karl Marx. This study seeks to analyze whether such criticism is legitimate. Firstly, the economic theory of Smith is discussed in terms of consistency, and secondly, a number of typical and main points of the critique, from the most influential of his contemporary critics, are lifted up and analyzed.

A customer of Sekonden IT is to replace the current setup authoring process for a program called PropCalc with a new process based on a setup authoring tool with high quality and usability.The report aims at present a suitable setup authoring tool for PropCalc by making use of a structured evaluation process evaluate the setup authoring tools on the market.Olof Næssén presents a process for evaluating web frameworks for Java in his thesis Utvärdering av webbramverk för Java. The evaluation process is adapted in the report to generally suit evaluation of software. After adjustment to the evaluation process an evalutaion is performed evaluating the currently available setup authoring tools.The evaluation will show that the most suitable candidate for PropCalc is InstallShield Premier but that the candidate that is finally chosen is WiX..

AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.

There are many old dams in Sweden and, since few dams are constructed today, the main task in risk assessment on the existing dams is often to reduce the risk of failure. RIDAS (Swedish Guidelines on Dam Safety) is used when designing new dams and assess the existing ones. The guidelines include stability requirements for different failure modes, e.g. overturning and sliding, which imply that the load effect from e.g. uplift and ice load need to be less than the resisting loads or moments.