SammanfattningDatum                               2012-05-30Nivå                                    Magisteruppsats i Företagsekonomi, 15 hpFörfattare                          Oscar Fager, Linda SvenssonHandledare                        Esbjörn SegelodTitel                                    Värdering till verkligt värde ? Påverkan på revisorers arbeteNyckelord                          Verkligt värde, IFRS, RevisorProblemformulering    Hur har utvecklingen mot att värdering till verkligt värde används i fler värderingssituationer påverkat svenska revisorers arbete?Syfte                                Denna magisteruppsats syftar till att undersöka om värdering av tillgångar till verkligt värde påverkat svenska revisorers arbete. Om så är fallet ska uppsatsen även beskriva på vilket sätt revisorers arbete har förändrats.Metod                                 För att uppnå studiens syfte samlades data in genom en litteraturstudie där tonvikt lades på den diskussion som förts kring värdering till verkligt värde. För att kunna besvara vår frågeställning intervjuades totalt sex revisorer från fyra olika revisionsbyråer i Sverige. Den information vi fick genom intervjuerna sammanställdes och ställdes i förhållande till vår referensram och utmynnade i studiens slutsatser.Resultat                              Värdering till verkligt värde har påverkat revisorernas arbete på så vis att specialister används i alltfler fall vid granskningen av de verkliga värdena.

Syfte: Att ur en potentiell investerares perspektiv undersöka hur jämförbarheten i den finansiella riskredovisningen har förändrats på senare tid och hur innehållet förhåller sig till de regler och standarder som satts upp av IASB och IFRS. Uppsatsen ska också ge en uppdaterad bild av hur jämförbarheten i bolagens finansiella riskredovisning ser ut. Metod: Uppsatsen har genomförts via en empirisk studie av årsredovisningar på samtliga telekommunikations- och materialbolag på Stockholmsbörsens Large Cap-lista. En innehållsanalys har gjorts på kredit-, likviditets- och valutarisker, lokaliserade med hjälp av ett mätinstrument baserad på tidigare forskning. Årsredovisningarna som använts är från åren 2009-2011. Slutsatser: Vi finner att de enskilda bolagens redovisning av kredit-, likviditets- eller valutarisk inte har förändrats nämnvärt under perioden 2009 till 2011. Detta leder till att den potentiella investerarens möjlighet att jämföra mellan bolag, inom branscher och mellan branscher under samma år inte har förbättrats under perioden.

Risk kan beskrivas som ?sannolikheten att drabbas av skada eller förlust? eller som ?sannolikheten att en händelse ska inträffa?. Begreppet risk saknar emellertid en allmänt accepterad definition. Företagen nämner vilka risker de har i sina årsredovisningar och halvårsrapporter. Problemet är att det finns stora skillnader mellan vilken inställning företagen har till hur utförligt de ska rapportera om sina risker.

The Northern Raccoon (Procyon lotor) belongs to the Carnivore-family and is a species endemic to North America. Every year hundreds of orphaned raccoon cubs are admitted into the Wildlife Rehabilitation Center of Minnesota (WRCM), a non-profit organization where all injured or orphaned wild animals are admitted and receive quality health care with the goal of being released out into the wild. The WRCM routinely vaccinate all of the admitted raccoon cubs with a killed feline panleucopenia vaccine, but despite this there are outbreaks of parvovirus infection every year where up to 50% of the admitted cubs have been euthanized or died. The objective of this study was to determine whether vaccinating the admitted raccoon kits has any significant protective effect to developing clinical parvoviral disease. A single-blinded cohort study was designed with two parallel, independent groups. One group was given a dose of killed feline parvovirus vaccine at admission, and the other group was not given any vaccination at all. Assignment to the vaccinated or unvaccinated group was on a per-litter basis and done randomly by drawing lots out of a box.

The aim of this study was to examine the discourse of asylum seekers in Sweden from January 2009 to December 2013 in the newspapers Helsingborgs Dagblad and Dagens Nyheter. By using discourse analysis as a theory and method, combined with the theory of orientalism, I have analysed and compared news articles from these two newspapers. The findings of the study shows that asylum seekers are often portrayed as a group rather than individuals. Included in the group identity are several subgroups, for example asylum seekers are portrayed as victims, as a cost to society and as a highly suspect group that cannot be controlled. Furthermore, asylum seekers are depicted as ?the other? in contrast to the Swedish ?we?, where differences in culture and tradition are frequently mentioned.

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.

The aim of this thesis was to examine how role players experiences libraries and if the libraries are or can be an arena for activities that involves role play. A public library exists for everyone, but could nevertheless be viewed as a female sphere where women both borrow more books and visit the libraries program activities to a larger extent, compared to men. I asked the question whether men?s reason for choosing a different venue for information and culture was related to the libraries not being able to satisfy their needs. The theory of the thesis was Dorte Skot-Hansen, Casper Rasmussen Hvenegaard and Henrik Jochumsens model that states that the libraries can have four different functions and act as a venue for meetings, knowledge, inspiration and experiences.

This case study examines how a group of upper secondary school students in a multiethnical suburb of Stockholm reason about the theory of evolution. The theoretical background of the thesis is postcolonial and the questions raised were how spread the creationist thoughts are in the group; in what way the backgrounds of the students are relevant to their thoughts; how the students construct the notion of the theory of evolution; how they position themselves and others in relation to the discourse of the theory of evolution; if there are any differences between students at the collage program of natural science and the collage program of social science, and in that case, what differences; and who or what inspires the young in their thoughts about the theory of evolution. To answer these questions both a survey poll and interviews were used. The result of the case study showed that a majority of the students at the investigated school has creationist ideas and that the students profiled on social science have creationist ideas in a wider extent. Another result is that the religious background seems to be relevant to develop creationist thoughts, while the variables gender, home district and educational level did not differ the creationist group from the whole group.

The aim of this paper is in part to distinguish the ideas raised in the Swedish political debate on the new discrimination law in relation to protection of groups. Is protection by law against discrimination needed for the individual or the group? If it is needed for members of groups, are these groups viewed on as static or variable. Are there any conflicts present between group interests? We link these ideas to three different theoretical perspectives: multiculturalism, feminism and intersectionality and further examine the differences and contradictions between the perspectives represented by members of parliament.

Bakgrund och problem: 13 oktober 2008 gjordes ändringar i IAS 39 Finansiella instrument:Redovisning och värdering samt IFRS 7 Finansiella instrument: Upplysningar. Ändringarnabehandlar nya omklassificeringsmöjligheter för finansiella instrument som inte tidigare fannsoch vilka blivit aktuella i och med finanskrisen.Syfte: Att undersöka hur banker har tillämpat de nya omklassificeringsmöjligheterna ochvilka effekter detta har fått.Avgränsningar: Uppsatsen berör de fyra stora noterade svenska bankerna; Handelsbanken,Nordea, SEB samt Swedbank. Avgränsningen har gjorts med tanke på att banker har en storandel finansiella instrument och således borde var några utav dem som skulle kunna påverkasmest av ändringen.Metod: En studie gjordes av respektive banks årsredovisning för 2008. Det empiriskamaterialet analyserades sedan utifrån den teoretiska referensramen vilken utgörs av de delarav IAS 39 samt IFRS 7 som berör värdering av finansiella instrument, en redogörelse förverkligt värde kontra anskaffningsvärde samt en kort beskrivning av intressentteorin.Återkoppling: Tre av de fyra undersökta bankerna har valt att omklassificera, främst till följdav förändrade marknadsvillkor. Omklassificeringarna har i huvudsak skett från verkligt värdetill anskaffningsvärde.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

AimThe purpose was to make researches into and illustrate how the leadership looks like at sporting event, concerning human communication.The following issues have been treated: What is characteristic for leadership during a sporting event? What does communication look like within the managerial? What kind of problems appears or can appear on account of defective communication at sporting event.MethodThe method being used is qualitative, based on interviews with three group leaders and one project leaders, all working for a summertime sporting event. As a form of basis a search for existing literature and articles on this subject were accomplished. The selection was made after having consulted a person of proportionately high station, active at the invested sporting event.ResultsAs a result of the essay, I have brought out, that leadership is different from group leaders and project leaders. Their difference in assignment demands different leadership, and that explains the occasion.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.