Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

The purpose of this essay was to study the implementation of a policy document, which concerns questions of integration, in a municipality with an indirect government. I have especially focused on issues regarding how civil servants describe the usage of a specific policy document and to what extent their autonomy and the indirect government have had an impact on implementation, and to what extent signals from surrounding institutions have had an impact on the creation of the policy document. The study was based on qualitative interviews in groups, pairs and with single individuals with twenty-seven civil servants and politicians working with issues concerning the specific policy document.One of the conclusions of my study is that the reason for producing the document in the first place is that the municipality as an organization strives to acquire a sense of legitimacy. The intentions of the document have only partly been implemented by the civil servants and politicians, since the document is not used in their daily work. Here, their autonomy has played an important part, as the choice to not use the document is the servants' own.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

En av huvuddelarna i manöverkrigföringen, som Försvarsmakten nyttjar, är indirekt och direkt metod. Men då Sverige inte har varit i krig på väldigt länge så beslöt jag att skriva denna uppsats i syfte att skapa ett underlag för en ökad förståelse för nyttjandet av indirekt och direkt metod vid manöverkrigföring. För att göra detta så försökte jag svara på följande fråga:Hur ser fördelningen mellan indirekt och direkt metod ut vid flyginsatser i krig under 1990-talet?För att få ett svar på frågan så gjorde jag en fallstudie på Operation Desert Storm där jag först analyserade vilken metod de allierade styrkorna använde mot de olika anfallsmålen. Efter detta gjorde jag en undersökning i hur många anfall och uppdrag som genomfördes mot varje mål.

Problem discussion: Long-term supplier relationships have become more common. Hence, supplier evaluation is a critical activity for many companies. However, making a relevant supplier evaluation is time consuming. Therefore, it is important to decide which of the suppliers to put an extra effort on. Should all suppliers be evaluated in the same way? Previous, focus has been on purchasing of direct material.

The objective of this study was to study the agreement between two methods of indirect bloodpressure measurement in dogs and cats and to establish the within-method variation for the methods. The utility and practicality in the clinical setting were also evaluated for the both methods. The techniques evaluated were the oscillometric method and the Doppler ultrasonographic method. Thirtytwo dogs and 26 cats were used in the study and seven dogs and five cats out of these animals had diseases that may effect the bloodpressure. Bloodpressure was measured in both anesthetized and in conscious animals.

This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.

This paper describes the development of direct and indirect service at the former Gothen­burg city library. This was during this period of time not the public library of the town, but a scientific library mostly serving the college, although also open to the public. Furthermore the services offered in Gothenburg are compared with those of the two old Swedish university libraries in Uppsala and Lund. The investigated direct serviceforms are "making material available", "guidance", and "localities". The indirect service areas are "the catalogue" and "the personnel and their competence".The conclusion is that the differences weren't that big and that Gothenburg city library was a modern library providing about the same services as you could find in Uppsala and Lund.

As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.

Although women express a desire to be managers and although they constitute the majority of Sweden's newly graduated academics, they are still heavily underrepresented on senior management level in the Swedish private sector, where men hold as much as 95 % of the top positions. Considering the massive waste of resources that this implies, this thesis sets out to investigate the underlying reasons for the skewed gender distribution on senior management level in two Swedish professional services companies - an industry where the described problem has been palpable. Additionally, the thesis explores the effects of actively working for increased gender equality. With a basis in gender and organization theory, a broad theoretical framework has been compiled and applied to a qualitative case study design. The thesis reveals seven distinct impediments, which together create a parable of an obstacles course, that prevent women from advancing the corporate ladder in the same manner as their male colleagues.

Burkina Faso as well as most sub-Saharan African countries struggle with providing food for a fast growing population. The dominating farming system is agroforestry parklands. Agroforestry parklands can broadly be defined as areas where scattered trees occur on farmlands as a result of selective clearing. The presence of trees in crop fields may in the long term have a positive effect on the production of annual crops. It is commonly discussed, but not proven, that the presence of trees leads to increased groundwater recharge due to higher infiltration capacity of the soil.