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..

The aim of this study is to analyze Hinduism in upper secondary school textbooks using a gender-based perspective. The specific material used consists of four textbooks, whereof two are published prior to the curriculum Lgy 11 and two are published after Lgy 11. In order to analyze the textbooks the following methods are used: content analysis, picture analysis and comparative analysis. First, the contents and pictures of the textbooks are analyzed using theories on gender. After this analysis the results are compared to the relevant curriculum and its guidelines for the analyzed subject.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

One of the essential needs of human beings is to be involved in a social context. The intention of this study was to see if the opportunity to have an iPod Touch, could make it possible for students with literacy difficulties to participate in the regular classes and if the implementation of iPod Touch in the school setting would result in informal learning outside the school. In this case study two pupils with literacy difficulties have been using an iPod Touch in their daily school activity. The pupils as well as their teachers have been interviewed about their experiences of implementing iPod Touch as a tool in the regular classroom teatching. The results indicate that iPod Touch can help students to be in inclusive education and that they use the iPod Touch outside school.

The aim of this study is to investigate the effects ofWork plan for study- and vocational guidance in Enköpings municipality 2008-2010 to see how it has affected the educators in the municipal primary schools. Questionnaires to teachers and interviews with principals have been made and it came out that the teachers are not very familiar with the plan. Of the few teachers who considered themselves to be familiar with the plan, the majority replied that they had benefited from the plan.The study´s analysis indicates that one of explanation for why so few educators are aware of and working according to the plan is partly in implementation efforts. Weaknesses are shown according to the equivalence of the implementation, but also the importance of the existence of an engaging and driven person, located at the primary schools, that continuously inspires and motivates the teachers to work with this plan. Educators also indicate that they already use study-and vocational guidance in their teaching..

One of the essential needs of human beings is to be involved in a social context. The intention of this study was to see if the opportunity to have an iPod Touch, could make it possible for students with literacy difficulties to participate in the regular classes and if the implementation of iPod Touch in the school setting would result in informal learning outside the school. In this case study two pupils with literacy difficulties have been using an iPod Touch in their daily school activity. The pupils as well as their teachers have been interviewed about their experiences of implementing iPod Touch as a tool in the regular classroom teatching. The results indicate that iPod Touch can help students to be in inclusive education and that they use the iPod Touch outside school.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

The objective of this thesis was to investigate factors that influence local government implementation. The study is a comparative case study between two local governments in Sweden; Hässleholm and Landskrona. Primarily the thesis aimed to look at the conditions faced by those implementing a new government directive aimed at supporting women who face violence, and their children who bear witness, by focusing on three key aspects for successful implementation: Implementers level of understanding, knowledge and will to implement decisions. Material in the form of documents and 14 interviews with key actors in the two authorities constitute the empirical foundation of the analysis. According to the results, are the two local governments pretty equal in achieving their projectgoal but the local government of Hässleholm had better policy-making, policy-design and policy process.

The purpose of this study was to investigate what competence social workers have, don´t have and ask for in the work with unaccompanied children, how a lack of competence and guidelines has been compensated in the practical work and how the social workers view the future work with unaccompanied children. This has been done through eight semi-structured interviews with social workers who work with unaccompanied children. The result has been analyzed with help of the theoretical perspective globalization connected to social work and showed that none of the social workers felt not having the competence to work with the children. However, everyone mention one or more areas where they ask for competence development. The study showed that lack of education has been compensated through practical experiences, knowledge exchange with others and that guidelines now have been formed.

Under de senaste åren har webbplatser blivit allt mer komplexa och informationen som ska visas och hanteras allt större. För att underlätta hantering och administration av dessa system har många CMS-system vuxit fram. Dessa system kan skilja sig mycket beträffande pris och funktionalitet, allt från mindre open source system till stora komplexa kommersiellt drivna system. Detta arbete bygger på att skräddarsy ett CMS-system för administration och hantering av innehåll på diverse artist sidor, som hanteras av ett medieföretag. Systemet använder tekniker som JavaScript, PHP, MySQL som grund för dess uppbyggnad.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

Syftet med detta examensarbete är i första hand att utröna vad som händer med interaktionsspråket mellan operatör och och maskin då ett gränssnitts aktiva yta förminskas. På ett övergripande plan kan syftet utryckas i termer av vad som händer med användarens varseblivning och förståelse av gränssnittet då detta krymper.Det konkreta syftet med detta arbete är att utröna om det går att ersätta ett nuvarande foliegränssnitt (42 x 42 cm) med en pekskärm (10 x 7,5 cm) som har en aktiv gränssnittsyta som svarar mot c:a 10 % av foligränssnittets.Utvecklingen av pekskärmsgränssnittet har gjorts i samarbete med Tetra Pak i Lund. Pekskärmsgränssnittet, som skall ersätta foliegränssnittet, hör till en förpackningsmaskin som emballerar dryckesförpackningar i kartonger. Guidelines av Ben Shneiderman (1992) har legat till grund för gränssnittsutformningen.Utvärdering av det nya pekskärms- och det gamla foliegränssnittet har genomförts med ICS-metoden (Interacting Cognitive Subsystems) och fokus har varit på vad som händer då gränssnittet krymps. En jämförelse mellan gammalt och nytt gränssnitt ligger till grund för att peka på kognitiva förändringar som det nya gränssnittet kan tänkas medföra.Det teoretiska syftet med detta arbete är att utvärdera ICS-metoden i sig, samt att jämföra denna med Shneidermans guidelines..

This thesis seeks to investigate the relationship between municipal policy for housing supply and the planning of new housing in Sweden. Through a case study of Göteborg municipality and a comparative content analysis of Göteborgs policy for housing supply and a number of plans featuring housing the analysis seeks to investigate the effect of policy for housing supply as a tool for securing the demand for housing in the Swedish municipalities. The thesis also seeks to discuss its findings using theory concerning the implementation of policy and the general planning situation for Swedish municipalities today. The result of the analysis shows that most plans fail to regulate most of the content suggested in the policy for housing supply, particularly regarding aspects such as pricing, type of housing and type of ownership. The result also points towards a relationship regarding the prevalence of municipal land contracts and compatibility to policy for housing supply as well as a connection between how extensive the plans are in their proposed land use and their compatibility with policy for housing supply. Using theories of policy implementation and the municipal planning situation, possible explanations for the findings of the analysis could be a split in responsibility between the formulating and implementation of the policy for housing supply and its contents, a lack of resources of means for implementing or the prevalence of special interests when attempting to convert policy to plans..

This thesis is about making a support for barcode readers and RFID readers on a computermounted in heavy vehicles. The computer has several applications designed for heavyvehicles such as an order handling application. The goal was to suggest an architecture toimplement a support for the readers. The architecture should be independent of whichmanufacturer who has made the reader hardware that was connected to the computer.At first a theoretically study was made around RFID technology and standards for thetransport and supply sector. Then the architecture was developed and a demo implementationwas made.The conclusion of this thesis is to implement support for barcode readers with a wedgeapplication.

This paper examines and summarizes rules, guidelines and methods for how an e-commerce site should be designed, which elements it should contain and where these should be placed. Our approach consists of two phases. First we comprise relevant research within the target area. This is then divided into logical themes and is used as a foundation for an interview guide, which will be used in the second phase. After this, in the second phase, we conduct qualitative interviews with designers that are actively working with design of e--?commerce  sites.