This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into Level 1 and Level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch Level in order to identify the controls which have been enforced to ensure that a low risk Level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk Level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU Level to national Level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU Level, the main elements of the security discourse are stillportrayed in the implementation on the national Level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..

The overall purpose of this essay is to come to a deeper understanding about videos in the Youtube beauty community by using a mixture of qualitative and quantitative methods. By answering the main questions of the essay which are; What quantitatively measurable components are there in the videos that can be seen as contributing factors leading to the fact that some generate more views that others?; Is there a set mold for success containing certain aspects that a video must have to stand out?; What correlations can be found between the two categories of analysis and how do these potential correlations affect the popularity of the video? and What effects do specific components on the Level of popularity of the video?, we?ve been able to distinguish differences as well as similarities on both qualitative and quantitative Levels. We have also seen that using the two methods together have enabled us to reach more profound results. The main result that we have found on a quantitative Level is that there are obvious correlations between a high Level of popularity and a good visual quality.

The City Library has a problem getting children interested in reading. Futhermore, there are no clear signs to aid children to navigate themselves to books targeted to their age group. To solve this problem, this thesis aims to design signs that is both illustrative and informative.Of the images that were tested during the research, I would assume that children in such a wide age range requires the simplest Level of abstraction from testing the three testing icons, since the second Level of abstraction was not interesting enough for the kids. The third, nearphotorealistic Level was most liked by the children who were in the city library more often and looked for books themselves..

Demographic Surveillance System Implementation- Low-Level structures of the PDA- PC/PDA communicationThis thesis report describes the continuing work to develop a tool for demographic research at CIDS (Centro de Investigación en Demografía y Salud Universidad Nacional Autónoma de Nicaragua), UNAN, Leon/Nicaragua.The report is divided into four parts:? Revision of the existing database as a result of newly found requierments? Implementation of the low-Level design on the PDA? Communication between the PC and the PDA? A mid-storage database on the client-PC.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management Level, which facilitates on store Level. By controlling the strategies on a central Level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The aim for this essay is to investigate students attitudes to a local schoolboard with student majority to determin the Level of functionality, relevancy and interest for this schoolboard among the students in a Swedish gymnasium in Örebro. This is done by distibution of a questionnaire form to a third of the students in the third grade . The results show that the attitudes overall amongst the students are positive, although the Level of interest is low. One explanation for this low Level of interest could be the lack of information from the school board to the students..

The main aim in this Master thesis is to analyse how an ideological view may have influenced the shape of hierarchies with a specific concentration on the concept of fiction genre in the latest versions of the systems SAB and DDC. Our thesis is that no theoretical classification scheme can be recognized as objective. With an ideological/institutional perspective we look at the structures behind these systems. As a vehicle we use the hermeneutic circle to show the play between part and unit by focusing and analysing three different Levels: the content Level the concept Level the ideological Level. The first Level is in the shape of a historical background and an analysis of concept with focus on content.