Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.

Background. Immunohistochemistry is a useful method in the differential diagnosis between pleural mesotheliomas and metastatic adenocarcinomas in the pleura. Cytokeratin 20 and 7 have been used successfully as markers in studies determining primary location of adenocarcinomas from metastases. The current study is a complementary research of archived paraffininbedded material of cases with cancer origin. This study contributes a bigger statistical material that may facilitate the search for unknown primary site of adenocarcinoma by identification of metastatic cells in the pleura.Methods.

As I recently started to record in a studio, I almost immediately came to the conclusion that getting the right sound is not easy. I became curious about my recording procedure. What did I do wrong? How to place the microphone? Use of equipment? How is it possible to modify the sound afterwards? Are there any special methods that are commonly used among producers and/or guitarists? My thoughts ended up in a question ? What do producers and guitarists think of the guitar sound during a recording session in relation to the final production? In my research I interviewed two producers and two guitarists about guitar recordings. The results show that the quality of the guitar sound is in relation to production and style of music.

The aim of this essay is to describe and analyse the legal complications that arise in connection with preliminary investigations involving several juvenile offenders, where all suspected persons have not attained the age of criminal liability. It is also intended to give a broad analysis of the concept preliminary investigation, with particular emphasis on juvenile offenders. It further analyses the legislation and legal complications on the basis of a rule of law perspective. The method previously used is court dogmatic, where in front law text, preparatory work, case law and legal doctrine have been used in order to present the existing sources relating to the subject matter of discussion. The criminal investigative bodies consider juvenile offenders are regulated under the Swedish RB 23 - 28 chapters, FUK and LUL.

Students at the School of Engineering at Jönköping University have on behalf of the swimming organization ?Nässjö Sim och Livräddningssällskap? conducted research on how to monitor and evaluate swimmers and swimming groups in a simple and efficient manner with a focus on usability and user friendliness. Since no system existed that could meet these requirements, the client had a desire to tailor and develop such a system. The purpose of this work was to develop a system that would work as a tool to be used by coaches and swimmers alike and allow them to eventually follow the development of swimmers and swimming groups. The organization also wanted to have the ability to create tests and exams, both for land and water training, register these in the system and in a structured way know which swimmers took and passed these.For this thesis, the following questions functioned as a framework for progress.UsabilityHow to design a usable system and what is required?SystemWhat type of system is best suited to meet the client's requirements and preferences?Competition resultsHow can one retrieve all the competition results for swimmers of Nässjö SLS?DatabaseWhat type of database is best suited to easily share data with an external existing database?Usability has been the main focus throughout the project.

As the cities are becoming more crowded, the urban distribution has become a major logistical challenge. Some commonproblems in the inner cities arelimited accessibility and idling. Many of Sweden's municipalities are above the limit values for PM10limit set by the EU.Sundsvall is one of these municipalities and has the vision to create a sustainable city and region. Sundsvall LogistikparkAB is part of an EU project, SMARTSET, which is collaborationbetween several cities in Europe. SMARTSETSundsvall is about to develop a market-based sustainable model for city logistics.

I dagens samhälle har många fysiska klädbutiker även öppnat webbshoppar. På en webbshopp kan det vara svårt att framställa känslan man får när man är i en fysisk butik där man har möjligheten att känna på materialet och prova varorna. Detta kan bidra till att det blir svårt att känna sig säker på klädköpet.Syftet med denna undersökning är att få en djupare förståelse över hur två olika klädexponeringsverktyg på webbshoppar kan bidra till att användaren kan känna sig tryggare i sitt köp. Vi vill även undersöka om eller hur konsumenten identifierar sig med modellerna som visas i klädexponeringsverktygen. Verktygen vi valt att undersöka är H&M:s Dressingroom samt Nelly:s Catwalkvideo.

De sista decennierna har modern hjarnavbildningsteknik borjat anvandas allt mer flitigt for att svara pa fragor om moraliskt beslutsfattande. Det har lett till en explosion av data som ror korrelativa samband mellan neural aktivitet och moraliskt beteende. Studier med bl.a. fMRI har genererat data som antyder att tva delvis skilda processer ar inblandade i moraliskt beslutsfattande. Den ena mer deliberativ eller kognitiv och den andra mer emotionellt orienterad.

Honey is a product that may contain pesticide residues due to contamination from bees pollinating various plants as well as elimination of vermin inside the hive. Different methods are needed for analysis of pesticides, since the term includes a wide range of different substances. National Food Administration lacks a validated method for determination and quantification of pesticides in honey using liquid chromatography tandem mass spectrometry, LC-MS/MS. The technique is especially important in analysis of polar and non-volatile pesticides, where gas chromatography is not functioning optimally. After investigating what pesticides could be found in honey produced in Sweden, a number of four pesticides suitable for analysis with LC-MS/MS was compiled; boscalid, impidacloprid, tau-fluvalinate and thiacloprid.

The report describes an ecodesign thesis performed by the author at the ÅF EcoDesign Center. The basic idea of ecodesign is to develop products with a minimized environmental load, without neglecting other significant product aspects such as function and price. During the last couple of years the public interest in environmental friendly products has increased, which has made it possible for companies to make a profit from their investments in ecodesign. To meet the increasing market for ecodesign services ÅF started the ÅF EcoDesign Center, where the company has gathered all of their competence in ecodesign in order to help companies to become greener. The task was to develop a tool for an Eco Screening.

Att insjukna i sepsis kan vara livshotande och leda till sjuklighet och nedsatt livskvalité samt långa vårdtider och dyra vårdkostnader för sjukvården. Forskning visar att dödligheten ökar ju längre tid det tar innan behandling sätts in. Trots detta finns det ett behov av att förbättra identifieringen av sepsis. Det finns en mängd studier om sepsis, men det finns få som belyser patienters upplevelse av att insjukna i sepsis. Ambitionen med denna studie är att bidra till att minska denna kunskapslucka.Studiens syfte är att undersöka patienters upplevelser av att insjukna i sepsis.

This is my thesis on the D-level at the university in Karlstad at the department for environmental science. It is an analysis of the idea of self-realisation in the deepecology movement.The Norwegian philosopher Arne Naess is one of the profiles in the foreground of deepecology in the world. His teories is important for the development of how to look at ecophilosophical matters in the nordic countries.i will therefor investigate his theories and see how Naess constructs the relation man-nature in his ecosophy T. The principle of self-realisation and identification is there the most important foundation for the antropocentric perspective.In my analysis I use Martin Bubers philosophy of dialogue and his thoughts about relational concept of the self as tools for my investigation.Ecophilosophy is an academic subject that touches a variety of fields of studies but has the collaboration between the subject of culture and nature as its base. Bubers concept of the self that highlights the third.

Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.

Hard-to-heal ulcers are resource intensive due to the fact that they are difficult to treat and especially vulnerable to bacterial invasion. The bacterial culture contaminating these wounds often consist of several different bacterial organisms that originate from endogenous sources. Necrotic material in ischemic ulcers provide nutrition which support bacterial reproduction, increasing the risk of infection. Determining causative pathogen in infected ulcers proves to be difficult when culturing swab samples, however Staphylococcus aureus and hemolytic streptococci generally act as primary pathogens.    The aim of the study was to investigate if the detection rate increased for S. aureus and hemolytic streptococci when culturing swab samples from ulcers on Columbia CNA; a media selective for gram-positive bacteria.