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..

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Integration of the labor is becoming increasingly topical, with increasing immigration. Labour market integration has been proved to be problematic, partly due to linguistic and cultural differences between the migrant's home country and Sweden. Difficulties with labour market integration have resulted in high numbers of unemployment and dependence on social welfare. Projects VIAM is an employment project conducted by Folkhälsobyrån AB in Västerås, aimed at finding jobs for welfare dependency immigrants. The purpose of this study is to investigate how the informants on Folkhälsobyrån and administrators on the Social service in Västerås has experienced the work of the project VIAM, development issues and the informant´s and administrator´s perception of factors that are influencing immigrant´s employment situation in Västerås.

The aim of my study is to investigate if and in that case how the writing process and texts written by students in the upper secondary school are affected by the writing tool; does it matter if they write their texts on a computer or by longhand? Another objective is to compare such an effect with the findings of previous studies performed on earlier generations of writers. The first part of my study was a survey. It showed that two thirds of the 67 students participating thought that they would have written better texts in the national writing test if they had been able to use computers. In the second part of the study each of the fourteen participants wrote one text on computer and another by hand.

Aim: To describe nurses' experiences providing end of life care to patients. Method Descriptive literature study, 15 articles were included. The search was made in PubMed, CINAHL and by manual search. The articles were reviewed, analyzed and summarized. Results: For newly graduated nurses? experience in end of life care proved to be something new, developing, difficult to manage and frightening, but expected in the profession.

My purpose is to describe and analyse how care managers experience their position as middle managers in the public sector. I have used a qualitative interview method to answer this question and also to capture my six interview persons opinion and understanding of their own position as middle managers. From my six interviews I noticed some difference in their opinions about how it is being a care manger. The results show that the role as care managers have challenges such as to intertwine their own notion how the caring of the elder should be with strict politic decisions. Other challenges are the limitation of economic recourses and reorganisations.

Uppsatsen undersöker situationen på arbetsmarknaden för personer med funktionsnedsättning och arbetsgivares vilja att anställa personer med funktionsnedsättning genom förmedlares uppfattningar. Genom att intervjua förmedlare som arbetar särskilt med att få ut funktionsnedsatta på arbetsmarknaden har det gått att få en uppfattning om situationen. Förmedlarna utgör länken mellan personer med funktionsnedsättning och arbetsgivaren och har möjlighet att uppfatta båda perspektiven. Undersökningen strävar också att ta reda på vilka metoder förmedlarna använder för att påverka arbetsgivares anställningsbenägenhet och funktionsnedsattas anställningsbarhet.För att förklara hur förmedlarnas subjektiva uppfattningar är en del av en allmän kunskap om funktionsnedsatta användes Berger och Luckmanns Kunskapssociologi (1979). Det teoretiska perspektivet ger också en förklaring hur förmedlarnas erfarenheter, från att arbeta med funktionsnedsattas arbetsmarknadssituation, leder till ny kunskap som kan förändra människors uppfattningar.Resultatet av undersökningen visar att personer med funktionsnedsättning, särkskilt de med dolda funktionsnedsättningar som också har nedsatt arbetsförmåga, har en svårare situation på arbetsmarknaden än andra människor.

Incubators have grown more popular in recent years. Studies have shown that companies that have been part of an incubator grow faster and have a higher survival rate. The Swedish government realizes that this benefits the economy. Therefore they have started different funding programs in order to support the incubators. The thesis aims to explore the underlying reasons for why companies that have been part of an incubator often experience high growth.

To investigate adoptions are part of the social worker's duties. The aim of our study was to examine some adoptive parents, to internationally adopted children, experience of adopting, the time before the adoption, the adoption process, and the time after the adoption. The study is based on qualitative interviews with seven adoptive parents. Theoretical frameworks that have been used are a phenomenological perspective, the dramaturgical perspective of Goffman and the theory of rites of passage.The result of our study shows that the adoptive parents have tried ?everything? to be-come parents in a biological way before they came to the decision to adopt.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

The present study deals with the usage of the school library for upper secondary school students. Is it a place for working or studying? The questions are:? What do the students say they use their school library for?? Are there any differences between students in theoretical programs and students in practical programs with regard to their use of the school library?? What are the features of the ideal library from a students? point of view? My study represents a user?s perspective. The investigation is both quantitative and qualitative. Eighty-two inquiries from four different classes, representing two theoretical and two practical programs were carried out.

The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.

This report describes the work of developing a specification of requirements for Waste Heat Recovery Units. The main part of the paper describes how the work with the specification of requirements has been performed. One specific question to be answered is:What are the customer?s demands in case of properties for the Waste Heat Recovery Units and how is that information collected as an order documentation to suit the business area Oil & Gas?The report begins with a description of the assignment and continues with the aim and background. A theoretical part describes the different areas and methods that have been important during the process.

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

Abstract   Cinematic time is the most complex of all: it is composed of public time (clock), personal time (experienced) and in addition, it can run backwards, be contingent, stored and (re)created. The present study examines some aspects of cinematic time, with special reference to the instant, the moment and the present. The strictly defined instant or moment does not exist. It is a passage between the past and the future and it is impossible to record on film or a photograph. One example is the moment of death, which is an abstraction with zero duration.