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..

Bakgrund och problem: I Sverige finns ett stort latent underhållsbehov av flerbostadshus. De fastigheter som uppfördes mellan 1961-1975 berörs i synnerhet av detta på grund av den tekniska förslitningen och den höga andel av den totala bostadsvolymen som dessa utgör. Att lönsamt renovera dessa fastigheter utgör en stor utmaning för fastighetsägare framöver. Idag utvärderas renoveringsprojekten inför genomförandet med hjälp av nuvärdesmetoden men det finns betydliga brister med denna. Följderna av detta är, bland annat, att de osäkerheter och risker som är kopplade till projekten inte värderas tillbörligt samt beslutssituationen upplevs som oklar.

The development of quantitative, real-time PCR (qPCR) combined with the mapping of the canine genome opens new possibilities in veterinary medicine. This method provides a quick and accurate quantification of the expression of a specific gene at a given point in time and thereby also information of how the gene expression for a certain protein is influenced by various conditions and diseases. One possible area of application is identifying bio markers for cancer. Recently the protein serglycin (the core protein of an intracellular proteoglycan) was found to act as a selective marker for the disease acute myeloid leukemia in humans (Niemann et al, 2007). Serglycin is produced by most hematopoietic cells, although mast cells account for the largest amount of serglycin.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

ABSTRACTThe aim of the observation study was to examine the dental hygienists working tasks and the time they used carrying them out. Four dental hygienists where observed during four days each. The total time the dental hygienists used with patients during sixteen fulltime days come to a sum of 89 hours of the possible 111 hours. Twelve hours was late cancels and time when patients didn?t come to their appointment and ten hours were used for meetings.

This aim of this thesis is to measure the effect of the user interface in real searches on the Internet through a small experiment. Theories on web and search usability and psychological factors concerning usability were first explored. Then three interfaces were constructed, one "good" that followed usability guidelines and had multiple search functions, one "bad" that completely disobeyed those guidelines and had only a simple and small search field, and one "intermediate" interface that was a mix of the two. The search field was set to different sizes, with the shortest in the "bad" interface, a medium field in the "intermediate" interface and several long fields in the "good" interface. All three interfaces were then attached to the same web search engine, Altavista.

For a long time I have felt that there is a lack of time planning productson the market that attracts me to use them. Therefore I wantedto explore the possibilities of developing something that I reallywanted to use.At first I tried to come up with a more general tool for planningand structuring time, different from the products that are alreadyavailable. But soon I found it more interesting to see myself as theprimary user. This way I felt that I could experiment more and Ididn?t have to take things like production, cost and possible targetgroups into consideration.As I set out with an aim to try and understand my own problemswith planning and structuring time the project became a very personalone.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

The aim of the study was to find repetitive behavioral patterns pre calving that could be used as indications of calving in beef cattle. In the study sixteen Standing- and lying down sensors were attached to the leg of sixteen beef cows. Ten of the sixteen beef cows gave birth to calves during the trial period. From these ten cows, data from six cows were used to assess the sensors fitness for use as calving indicators. The analytical part of the experiment was divided into two parts, calculation of divergence of mean lying time within different time intervals, and the number of lying bouts.The first part consisted of optimization of an equation used to highlight divergence in mean lying time within eight different time intervals (3, 6, 9, 12, 15, 18, 21 and 24 hours).

The aim of this paper is to try to explain how specific, foreign policy decisions are made, and why one state decides to use violence against another state. A qualitative method is used, and text and documents are analysed. The two theoretical points of departure are central within foreign policy analysis: realism´s theories on external threats and constructivism´s theories on ideas´ policy influence. The empirical case chosen is the US decision to use military violence against Iraq. The paper investigates whether the real threat from Saddam Hussein´s Iraq was the cause of the American military attacks, or whether the ideas of leading politicians in the USA were decisive for the decision to invade the country.

The ordinary phone of today is not the same as it was 10 years ago. We still use them tomake phone calls and to send text messages, but the ordinary phone of today has muchmore uses, it is essentially a computer. To put into context to 10 years ago, it is a verypowerful computer, capable of processing wide array of information and presenting it tothe user. Nearly every single device today has a wireless connection, which makes everyuser connectable and able to use online services and internet at any time and place.This gives the user the possibility to integrate his or hers everyday actions with socialmedia and different search functions. Being able to search the internet for persons,restaurants, public transportation and a lot more is very useful to most.

This is a field study based on participant observations and interviews, describing the cooking teacher's complex everyday life. The school's restaurant is a unique arena, freely hovering between two worlds: The school world and the restaurant reality. Here, the students are confronted with real situations and problems, similar to the ones occurring in a restaurant, still having the school's safety net beneath them. It is for real, but still not, a bit like a flight simulator.It is on that arena the cooking teacher works, combining the two roles of the teacher and the chef. Two roles built on their own traditions and values.

ABSTRACTJuvenile is a phenomena that more or less always has been around in our societies. From a society perspective, a crime is committed if actions that the legislative power of state consider as unacceptable or actions that are punishable. There is no particular explanation to why certain people become criminal; crime can be caused by many different factors at the same time. There are several types of justice. In this essay, it is reparative justice for shoplifting in force, that will be illustrated.The purpose of this essay is to investigate how the shopkeepers experience incidents such as shoplifting or theft in their stores, and how they will react and act if they will be exposed by circumstances like that.

This study was made for the round wood transport company MT Transport AB. Time studies were made in order to analyze time consumption on the mill site for timber trucks delivering round wood at the Södra Cell Mörrum mill. The most interesting was to see how much of the time spent at the factory that was waiting time. In three weeks the study was going on and the drivers were clocking it themselves..