A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

This master thesis is about the production of the record ?Brutus? with the band ?Trilobit?. Trilobit consists of the three musicians, myself, Stina Hellberg Agback on pedal harp, Simon Sva?rd on guitar and Karl Jansson on drums.During the production, I have analyzed different aspects of my own musicality and also the role of the pedal harp in jazz. I have found techniques that have simplified chromatic movements on the pedal harp, and also techniques that has developed the rhythmical aspect of my improvisation.I have also looked into my process in improvising and composing and developed new aspects, many thanks to the close collaboration with Simon Sva?rd..

Johan Moir spelar kontrabas och trumpet och undersöker hur han förhåller sig till dessa olika instrumenten när han improviserar. Vad är det i instrumentens natur som tvingar en att improvisera på olika sätt? Vad kommer inifrån en själv och vad påverkas av instrumentet? Johan bearbetar i det här arbetet musikaliska parametrar och utgår hela tiden från sina egna tankar och reflektioner. På den bifogade CD skivan, kan man även lyssna till hans solokonsert på kontrabas och trumpet och även följa hans reflektioner av denna..

At vaere både sangskriver/komponist og udövende musiker med sin egen musik i fokus kraever en del reflektion. Disse roller er af meget forskellige karakter og kan kraeve både en evne til at lytte indad til at kunne håndtere den sårbarhed, det medförer at stå frem og spille sin personlige musik for andre. Det kan vaere en udfordring ate finde den fine balance, hvor de personlige "historier" fortaelles med en stor grad af autencitet, samtidig med, at de skal vaere vedkommende for andre end én selv..

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.

The purpose of this study is to examine two educational materials from different decades, to see if they have a conscious gender and equality perspective, and to see if they have followed the development society made regarding gender and equality. Even the curricula have a part in my study as I will relate them to the educational materials. Equality as a concept means briefly that women and men should have the same conditions, and gender depicts our notions of femininity and masculinity.I have chosen to do textual analyses, focusing on multimodal discourse because I analyze both text and image. I also use both quantitative and qualitative methods.My questions are: In which way do the curricula and the educational materials express equality?; In which way do the curricula and the educational materials express gender?; Do the educational materials express the fundamental values written about equality and gender in the curricula? And, if this is the case, does it mean that educational materials have followed the development of the Swedish society?The conclusion of this work is that equality and gender are presented as goals in both curricula, but the new curricula have developed that section more.

The digitization of patient data and medical records used by the healthcare-industry in Sweden is rapidly developing. However; developing and changing things in this field is not an easy task because of the circumstances surrounding it. Digital systems intended to process, and hold, sensitive personal data, such as medical journals, must be developed with laws, confidentiality, integrity and availability in mind to secure that none of this data gets compromised.A complicating factor in regards to this is the fast rate of development within IT in contrast to the much slower bureaucratic process of the justice system. This means that laws and regulations oftentimes aren?t up to date with the newest available technology.With the purpose of establishing set regulations on how patient data should be properly handled the Swedish government enacted the Patient Data Act (sv.

Background:Alzheimer's disease is a disease that primarily affects the elderly but also younger people. Alzheimer's disease is a type of dementia which means that you get changes in the cerebral cortex and cells gradually die. The disease causes memory loss and things that were obvious before will be difficult for the sufferer. Alzheimer's disease also affects next of kin to a large degree; they will have to take a great responsibility. The next of kin are entitled to support from healthcare.Aim:The aim was to highlight next of kin' experiences of healthcare to their family members with Alzheimer's disease.Method: The study was based on narratives, which in this case means analysis of autobiographies.

This report is a specialization in Software defined networking. SDN really comes to revolutionize the industry and it?s under constant development. But is the technology ready to be launched into operation yet? The report would initially involve a number of problems that today's network technology is facing.

?Multimedia and museums - A thesis about expectations, problems and new target audiences? is a thesis about what it means for museums to work with multimedia in it´s public activities today. This paper also focuses on how this development is received by museum employees. Amongst other issues questions concerning new target audiences, application areas and economy is discussed. References are made to both the current discussion about new media and more traditional issues concerning museums, like authenticity for example..

This essay will try to explain and compare the different development steps which Croatia and Bosnia-Herzegovina have taken after the war. How could countries with such similar backgrounds develop in such different ways? By analyzing and comparing the two countries the purpose was to examine how these countries which had so much in common could develop in so different ways. My two questions are: What similarities and differences are there between the development which Bosnia and Croatia have taken after the war? Why have Croatia succeeded and not Bosnia?My analysis showed that the main reason to the difference between these countries was that Bosnia is divided; all ethnic groups in Bosnia only consider what's best for their own ethnic group and not what's best for the country. Croatia however has expelled the Serbs which made it easier for them to have a succesfull democratic development. .

The development of the web has become an attractive area, with continuously and rapid development in the area it has led to a big change in the way of learning. Learning is a concept with many definitions, but a definition that is many at hand is that learning means that individuals seeking new knowledge and experiences that shape their goals, behavior and environment.With the development of the web a new way of learning emerged, E-learning. E-learning integrates information technology with the traditional learning to offers a flexible way of learning for students where they won't be dependent on time, place or others issues that would prevent their learning. E-learning takes shape of an application, LMS (Learning Management System). Today LMS are widely used in many universities, but with new technique comes new problems. The constant developments of the LMS have made the decision to use LMS difficult.

This report summarizes a Bachelor Degree Project in Integrated Product Development,carried out during the spring semester in 2007 by three students at the Product Design Engineering programme at the University of Skövde. The project was performed as an assignment for KinBag ab, a sister subsidiary to Kinnegrip ab in Lidköping, who develop,manufacture and market the golf bag KinBag, a bag with an integrated wheel carriage system. The purpose of the project was to redesign the golf bag to attract a target group consisting of golfers aged between 20 and 40.The layout of the project was as follows: The project began with a feasibility study where different problems were identified with the basis of a market research which eventually was summarized in a dynamic specification of requirements. The feasibility study was followed by a generation of ideas which contained everything from sketches to simple mock-ups with an intensive amount of thoughtful brainwork and information gathering in between. This ledto the development of a number of design concepts, both on an overall level and on different parts of the golf bag.

The main purpose of this study is to examine differences and similarities concerning teamwork and interactive skills among preschool children while they interact with an Ipad respective a number of selected traditional artifacts. The traditional artifacts chosen for this study are small Lego blocks, JovoToys (click and construct system) and large puzzles. The study takes its starting point on the basis of both a social- and a learning perspective when different groups of preschool children in the ages from three to five years interact in fellowship groups with respective artifact. Primarily the main focus is to examine differences and similarities that appear from without the social perspective.The overall objective is to identify what eventual differences and similarities can be found purposely on both what is happening in the social interaction between the preschool children themselves but also what is taking place in the interaction between the children and each artifact. This study will also via theoretical frameworks create an understanding why eventual differences and similarities exist.The results are based on both a literature review and a field study.