Tidigare forskning visar att bråk är ett område där många elever har problem. Syftet med den här studien är att studera gymnasieelevers matematiska kunskaper i multiplikation och division av bråk. Elevernas kunskaper studerades utifrån en konstruktivistisk syn på kunskap och med procedurell och konceptuell kunskap som analysverktyg. 61 elever från kursen Matematik A har löst totalt 10 uppgifter med multiplikation och division av bråk. 7 av eleverna intervjuades dessutom för att få en bättre uppfattning om deras kunskaper.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Barns möte med räknesättet division, sker tidigt i livet och utan att de tänker på det sommatematik. Lösningsmetoden, att dela något rättvist är intuitiv och skiljer sig från denformella matematiken med dess olika lösningsstrategier som barnen sedan möter iskolan. Barn har olika erfarenheter av begreppet division med sig när de börjar skolan,men när de träder in i denna värld fönnedlas begrepp och matematisk förståelse i enfonnelI form av abstrakta matematiska symboler och formler. Plötsligt duger inte deraseget tänkande och kunnande i form av egna erfarenhetsbaserade och intuitivalösningsmetoder. Sett mot bakgrund av detta riskerar barnen att få uppfattningen att .matematik är ett ämne som man lär sig i enbart i skolan genom att räkna i läroboken.Under vår utbildning till lärare för de yngre barnen har vi träffat på många elever iskolan som tycker att räknesättet division är svårt.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

This study has investigated the possibilities of implementing lean in a division of a hospital in Stockholm. The goal was to reduce the lead time for the patient to get his diagnose by implementing lean in the two production flows of this division. In order to accomplish it, a complete map over the value stream has been done. With the help of the value stream map and lean theory a list over the processes in contradiction with lean has been made. Finally propositions to implement lean and by this way reduce the lead times in this stream have been made out.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

There is a clear difference between types of regions and forms of regionalization. This theoretical division can point out other division lines on different areas and levels, like the one of discourses. In this article is urged that regional political discourses may be divided in West and East European ones. To argue for West and East differences in regional discourse the article shows division lines both in the history of regionalization but also in ideologies. The regional policy of the EU is one example for today's regionalization as a West discourse and the Transylvanian in Rumania as an example for the East discourse.

This thesis deals with the goods classification of the Nordic alcoholmonopolies, viz. Alko in Finland, Rúsdrekkasøla Landsins in the FaroeIslands, Systembolaget in Sweden, Vínbúðin in Iceland, andVinmonopolet in Norway. The focus of the study is the web pages of thecompanies (as they appeared April 10th 2011) and the printed pricecatalogue of Alko, from which information on class division has beenexcerpted. The emphasis lies on the division into product groups and theinformation about origin. Within these facets, which partly overlap insome of the classification systems, the principles of division and thehierarchical relations between classes are studied.