De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

The starting point of this study is national as well as international surveys which show that the study motivation and general level of knowledge among Swedish students have decreased. The Swedish Curriculum for the Non-Compulsory School System (Lpf94) states that each student shall be given the possibility to strengthen their will and ability to learn. The teachers are expected to play an important role in the effort to increase student motivation. The opinions of the students are a valuable source when trying to understand what motivates them. The purpose of this study is to provide a more profound understanding of what students express about their motivation in the interaction with the teachers.

The focus of this master thesis is the library politics of the French Right wing party the National Front and the debate that followed the application of this politics. This qualitative study is divided into two parts where the critics to this politics represents one side and the adherents the other. The critics are composed by representatives from the French, Swedish and ? to some extent ? international library sector, while the adherent side is made up of politicians from the National Front and their adherents. The empiric material mostly consists of articles published in library, Right wing and daily press.

The aim of this thesis is to study a number of standards and theories, from the two research areas human-computer interaction and psychology, about how a graphical user interface (GUI) should be composed in order to facilitate interaction between humans and computers. Special emphasis is put on how the GUI should take into consideration the strengths and limitations of human cognition and perception. A study of three web catalogues shows how these theories appear when concretised. The following questions are answered in this thesis:What guidelines and styleguides can be found that specify the design of a user-friendly GUI?How do a few library catalogues on the web match a selection of these design principles?The guidelines are extracted from literature concerning human-computer interaction, psychology, automated library systems and web design.

The focus of this study is on the nature of social support from the rape survivor's perspective. Research has shown that social support is essential to the survivor's ability to recover from rape and that it acts as a powerful tool for the survivor to effectively deal with the PTSD symptoms that follow rape. The research also shows that survivors often receive or interpret reactions after a rape as negative. Hence, these reactions can be detrimental tothe healing process.Qualitative interviews with six women on their experience of social support after rape form the base of this study and Anthony Giddens terms ontological security, fateful moments and bodily self-management are a part of the analytical apparatus. Rape is commonly analyzed from a feminist perspective.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

The aim of the study was to analyse relations between the school and the surrounding world and how these relations affects the schools? work for sustainable development. This was mainly an interview study but teachers? self-valuations have also been used. Totally six teachers at two primary schools has been interwied.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study.   The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.

The gap between rich and poor is increasing. Economic inequality is widening on a global level but also in individual countries like the USA and Sweden. The consequences for individuals are great considering life chance, health, educational level and standard of living. The curriculum for social studies from 1994 as well as the curriculum coming in effect 2011 emphasize the importance of teaching social class as a tool to interpret development in Sweden as well as the world. Earlier studies have looked at how much and in what way textbooks discuss gender, sexuality and ethnicity but social class has been overlooked. This study examines if social class is described in textbooks written for high school. The study also analyzes in which way social class is described.

This thesis explores and compares the former armed opposition groups; Mozambique National Resistance (RENAMO), Front for the Liberation of Mozambique (FRELIMO) and South West Africa People's Organization (SWAPO) transformation processes into political parties. The first question addressed is; What factors determines the ability of these armed opposition groups to transform into political parties after armed conflict? The question is addressed through four structural and organizational factors; international involvement, the organizations ideology and identity, their ability to change inter-elite relationships and their ability to change collective incentive strategies. The second question addressed is if the transformations process can affect the parties? degree of institutionalization? The degree of institutionalization is examined through the party's adaptility, complexity, autonomy and coherence.

Title: Turbulent Skies ? A Case Study of SAS Braathens Date of seminar: 1st June 2006. Course: BUS 809. Master Thesis in International Marketing & Brand Management, 15 ECTS-credits. Authors: Jørgen Fensgård and Christian Larsen.