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..

Government regulations and customs duties restrict the import of trucks to some of the markets to which Scania tries to sell their trucks. The distribution problem due to these regulations is solved by the foreign assembly department, KD, at Scania. This means that competence is needed and costs are added not related to Scania's core operations.The aim of this master thesis has been to analyse and to evaluate alternative ways of managing the packing operations considering cost, quality and work organisation. To study and examine the work methods and operations of today and also to present methods measuring the operations effectiveness and productivity.We have used the system approach to maintain totality and to understand the component's relation to this totality. Field studies combined with studies of relevant literature and studies of other companies operations have given us the knowledge and the understanding of the packing operations needed.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

The aim of my study was to describe and interpretate how an international adopted person look back at and describes her learning process individually and in interaction with others. Data are based on one in-depth interview with a phenomenological inspired approach.The findings showed that the interviewee has repressed a great deal of her former life from her country of origin. According to the interviewee, the process of learning in interaction with other people has worked well. She has furthermore never felt that other students have treated her differently based on her appearance. There is some ambivalence in how the interviewee describes this though, which opens up for other interpretations..

A study based on the consumer buying decision process to discover the typical use of the Internet in the consumer buying decision process when buying clothes. The matter is researched through an Internet survey which discovers how the consumer use the Internet in each step of the buying decision process by using predetermined options. As a result, the conclusion is that people most commonly use the traditional alternatives in the buying decision process of clothes. However, information about a product is often collected on the Internet, mostly on different webshops. The main reason, for people to buy clothes on the Internet, is that the consumers consider it is more convenient and time saving.

Background: Female circumcision or female genital mutilation is a tradition that is carried out mainly in Africa. The intervention refers to that part of- or all of the girl?s external genital organs are removed. Aim: The study's purpose was to highlight the consequences of female circumcision in the encounter with western health care.Method: A systematic literature reviews was performed as a method. Twelve articles were selected for the study and these were sought in Chinal, PubMed and PsycINFO. Analysis and interpretation was done according to qualitative content analysis, inspired by Lundman and Granheim.

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

The study was carried out at the Kungsängen Research Centre, Department of Animal Nutrition and Management, Swedish University of Agriculture Sciences, Uppsala. The technical development in dairy production has resulted in a housing system where feeding and milking is done automatically without human contact, a so called automatic milking system. The motives for utilising an automatic milking system, is to increase the animal welfare and to decrease the need for manual labour. However, the system does involve a change for the animals, among the effects is the deprival or the diminishment of a chance for synchronous behaviour and the animals have to agree among themselves in which order they use the feeding stations and the milking unit itself. How and if this affects the animals well-being and production is yet to be solved. A possible way to form an opinion on this, is to study the animals ranking order along with hormone profiles and production. The purpose of this work was to study the effect of low- vs.

The overall aim was to examine how the public interest to protect children from violence and sexual abuse at home, is realized by social workers. The study´s central focus was the risk assessments as Social services are obliged to do when they receive a report containing concern that children are being exposed to violence or sexual abuse at home. The study addresses the following questions:o How do social workers go about practically, and what support and knowledge is being used to determine whether the Social services need to intervene for the protection of a child?o What risk and protective factors are taken into account by social workers in the assessment process?o What contextual factors do social workers experience are affecting them in the assessment process?o Which support does the documentation system BBIC provide in the assessment process?The study material was collected through qualitative group interviews, with a modified vignette methodology as tools. The study included a total of twelve social workers, with varying numbers in each interview group.

Stump biomass is energy rich and stump harvesting for use as fuel become more and more interesting in Sweden. Swedish Forest Agency (2009) has estimated that stump harvesting in Sweden would respond to an annual energy supply of 57 TWh/year. However, stump has not been recognized as a bioenergy resource in Sweden. Suitable methods for pre-treatment of stump are probably of great importance to make it accepted as fuel. It is therefore rewarding to carry out an investigation in this area for stump. This report represents results from a diploma project, which was aimed to develop a fixed bed reactor for experimental study of biomass torrefaction, followed by TG analysis and kinetic modelling employing Ozawa method and different kinetic models including one-step and three-pseudo-component models.

Defining the concept of information has long been the subject of debate within Information Science (IS) and new challenges are constantly presented by new scientific discoveries and new theoretical positions. It is, nevertheless, of key importance for any academic discipline to find definitions on which there is a consensus. The paper therefore aims to clarify the relevance of one of these new theoretical approaches for IS, namely poststructuralism. It does so by describing the theories found in the writings of poststructuralists Mark C. Taylor, Jacques Derrida and Michel Foucault, and discussing their relevance for the three definitions of information suggested by Michael Buckland (Information-as-knowledge, Information-as thing and Information-as-process), thereby answering the following questions: What relevance does Mark C.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

The purpose of this discourse-analytical study is to investigate teachers? beliefs about writ-ing and writing instruction and how their beliefs and writing instruction can be understood in relation to the Lgr11 syllabus in Swedish. The study included five teachers who teach in grade 6 of primary school, where I applied Roz Ivani??s theories of written discourses, based partly on interviews with teachers and classroom observations of teaching, partly on the Swedish curriculum for grades 4?6. The result shows that teachers move within creativi-ty, process, genre and social practice discourse, while the skills of discourse and the socio-political discourse lack matching.

During the past few years a vast amount of research has been done to increase the understanding of the complex ecosystem of the Baltic Sea. Modelling and simulations are important tools to increase knowledge of the system. A suitable model must be simple to use and the parameters and variables needed in the model must be easy to access.In this paper a dynamical mass-balance model, CoastMab, which is validated for smaller coastal areas, has been used to predict concentrations and transports of phosphorus in three large coastal areas - the Gulf of Finland, the Gulf of Gdansk and the Gulf of Riga. CoastMab uses ordinary differential equations to regulate inflow, outflow and internal flows. To reflect seasonal variations in temperature and different types of flows the model has a temporal resolution of a month.