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 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..

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.

In this thesis, the four types of math problems that occur in the digital educational math game Zcooly Affären 2 have been analyzed. Focus has been aimed at how the problems mediate instructions and mathematical concepts to players, and how the mathematical content is supported by the context within the game. The result shows both positive and negative aspects of the math problems, based on the theories for math education used in this thesis. Apart from the analysis of the game, this thesis also presents earlier research regarding what possibilities digital games possess as tools for learning. Researchers have partly different views on how digital games should be designed to enhance learning, and whether or not games are efficient to use for learning purposes..

This essay aims to investigate how women who fall ill in Rheumatoid Arthritis, during or just after their pregnancy, experience and cope with this. The main questions were 1. What experiences did the women have from receiving their diagnosis? 2. How has the motherhood and the sickness affected one another? 3.

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.

This Diploma work investigates internal air ventilated crawl-space in respect to construction and damp. The Diploma work assumes from a general description of crawl-space and general dump problems in ground construction. An internal air ventilated crawl-space is a construction where you take the ventilation air from the building and bring it down to the crawl-space and lets the air circulate before it passes through a retaining aggregate on the way out from the crawl-space. In this matter you get a worm space under the building and a lot less dump problems in form of · Ground damp · Build damp The ground dump reduces through draining around the building, different layer of gravel between the ground and the building and ventilation of the crawl- space. The build dump reduces through ventilation of the crawl-space as fast as possible.

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?.

Abstract The purpose of this study is to examine how teachers in primary school reason about and problematize the phenomenon of concentration difficulties. I want to know what the teachers think characterizes concentration difficulties, the situations in which difficulties creates the most problems, and whether the teachers think that these difficulties solely depend on external factors. To examine this, I chose to do interviews with three teachers in years four to six. I have completed parts of my work with my colleague Elin Preisz. We have used the same purpose and issues in our studies, although Elin has interviewed teachers in preschool. With this we want to be able to compare the reasoning between teachers at different stages in school. The results of my study shows that the interviewees think that it is hard to describe what characterizes the problems in concentration difficulties because the problems is very individual.

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..

For some time now, there has been a debate concerning the relationship between the Cultural Heritage of Sweden and the public. It is said that mediation has been, and still is a, one-waydialog between the two. As a result, people have found a new way to interact with our heritage, thru cultural tourism. This area has been blamed for commercializing our CulturalHeritage, but also ignoring the great problems concerning fragile monuments and sites, which can be destroyed by tourism. Is it possible to find a solution regarding these problems, andcan these two areas benefit from each other?.

The study?s aim was to examine reading ability in secondary school students. The participants; 30 grade 7 students (13 years old) and 30 grade 8 students (14 years old) without literacy problems, and eleven grade 8 students whom either had documented literacy problems or received special education for it, were selected through convenience sample. Text comprehension was tested by three texts which are called the Skobigotexts. Three reading settings were applied: listening, silent reading and silent reading with textsupport.

The purpose of this thesis is to shade light on some of the problems associated with rights issues with regard to Swedish law. This thesis is limited to discuss problems regarding directed rights issues, rights issue discounts, underwriting agreements and asset to share compensation. The common factor for these matters is that the current legal situation is somewhat uncertain which allows for differences interpretation and judgment..

A current issue today is to try to implement creative design as a way to solve wicked problems in scientific contexts such as HCI. Since the problems are wicked, they have no given solution which makes the traditional methods inadequate. In these cases, creative design can be an alternative. Creative design is not used in scientific contexts because it is viewed as something unaccountable.In this essay we argue that creative design not necessarily have to be unaccounted. We discuss various views of creative design and translate theory to a practical context.