A company reconstruction is an alternative Procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

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 accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

The aim of this study was to examine how the activities of two preschools develop the language in matter of the teacher?s work of Procedure. The following research questions were essential for the survey and therefore formed the basis of the examination:How do the teachers in both preschools work in a language evolving way?What significance does the environment have for the language development?Are there similarities and differences between the preschools in their language development approach?The study is based on a qualitative method, where the teachers of both preschools were interviewed with the purpose of obtaining information. The teacher?s statements and interviews were analyzed in relation to previous research, where the theories of different writers form the base of the theoretical connection to the study.The teachers view in developing the language regarding to their aspirations in measuring the language an important position in their operation, can be portraied as the conclusions of this study.

The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance Procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the Procedure in question, is in conflict with the purpose of the legislation.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical Procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The most common method for identifying merchandise in the commerce is by barcodes. Symbian OS is an advanced operating system aimed at cell phones and the most commonly used in smart phones. Opportunities to a full range of new services are given through barcode recognition in a Symbian OS based device. Therefore the purpose of this degree project was to create an application which would contribute to a future solution aimed at shopping where the cell phone constitutes a reader of items? identification numbers.

This Paper examine how a municipality hire employees and in what way they use relevantlegislation in the recruitment process. The purpose of this paper is to clarify one specific municipality and their recruitment process, where the selection of the candidates is in focus of the process.The premiss is that municipalities can hire whoever they want, although some legislation needs to be considered. The principle of objectivity, the precedence and prohibition against discrimination are some restrictions municipalities must be aware of and not contravene.Further on candidates have an opportunity to require probation of the legality if they experience that mistakes have been made with the recuritment. However, only members of the municipality can emphasise this request.The municipalities job advertisements conformation and demands will be clarified in the paper. Job advertisements has a validity regarding disputes refering to discrimination because only the advertisement can justify employers Procedure and choise.

ABSTRACTThe purpose with the investigation was to find if there is a relation between daily health active and too reusing theoretic learning for health promotion school?s pupil. In the investigation I have focused into if the Health promotion school?s student has better result at the nation?s test (NT) in Swedish, English and in mathematic in the fifths grade, than the ordinary school that isn?t health promotion school. The personal feelings of the two schools are that there is a connection between health active and too reusing theoretic learning.

The aim of this report is to give a description of a diploma work of 20 points that has been performed during the spring 2006 at Ericsson AB in Borås. The report accounts for the problem and Procedure during the diploma work. The software used for this project was embedded in a radio link. The RAM in this radio link was divided into several regions where two were used for memory allocation. The current allocation of memory in the radio link was not optimized with regards to performance, security and memory use and the configuration used made it difficult to determine the memory use of the system and the actual memory need.

Cyanobacteria belong to the oldest organisms of our planet. They use photosynthesis to produce ATP and gain biomass from carbon dioxide. The cyanobacteria Nostoc punctiforme is a filamentous bacterium that consists of two different types of cells, vegetative cells and heterocysts. The type of cell it differentiates into depends on the media they grow in. In an ammonium-rich medium, the N.punctiforme consists of vegetative cells that differentiate into heterocysts when in the medium is changed to a low-concentration ammonium medium.

This Master Thesis has been carried out in cooperation with Ursus Medical AB (URSUS) which markets, assembles and sells the Rotex Screw Needle Biopsy Instrument ®. The instrument is delivered with an instrument holder. Customers had expressed dissatisfaction over that they needed to use two hands during a biopsy Procedure, which resulted in a project to develop a new instrument holder.The project aim was to create concepts for how the new instrument holder should be designed, with focus on the mechanics. The new instrument holder would build on the existing basic principle that the screw needle and the cannula were screwed into the tissue. The thesis work would result in a technical solution and a functional prototype of the chosen concept.To achieve this, a generic product development processes were used and began with a comprehensive literature review.