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 aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a Protection in law is imposed on landowners with such problems as the land ownership study shows.

The purpose with this essay is to investigate whether the legal capital can be justified as creditor Protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor Protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much Protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

This thesis has been carried out in cooperation with Burseryds Bruk AB.Burseryds Bruk is a company that manufactures steel strapping. The thesis isabout developing a concept of Protection that should be used to protect theoperators from the rotating parts of the machinery lines. The aim of the projectwas to improve work safety for operators working at the machines by producing aconcept for a protective device. The project's first part was based on ergonomic data collection methods tounderstand the operations performed on the machine and the hazard occurringduring the process. The methods used to collect data were, interviews,observations and questionnaires with the operators of the company. This was thenused to make the ergonomic analyzes hierarchical task analysis and link analysis. The data collected from the company's operators was used create 10 conceptswhich were then evaluated.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee Protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee Protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee Protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the Protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of Protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of Protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of Protection against unfair competition and misleading are also discussed in the thesis.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor Protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor Protection as desired.MiFID II is a more detailed framework than its precursor.

certain building or environment can get a Protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

The main purpose of this essay is to investigate the legal position for employers concerning Protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the Protection of sources or the right to criticize can offer some Protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

certain building or environment can get a Protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

The main purpose of this essay is to investigate the legal position for employers concerning Protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the Protection of sources or the right to criticize can offer some Protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives Protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same Protection in the nature which is comparable to a lying- hall.

Den här rapporten beskriver en experimentell studie av Microsoft Network Protection (NAP) och är ämnad för att utvärdera hur mogen tekniken är för att implementeras i en aktiv nätverksmiljö. För att göra studien tog vi hjälp av gymnasieskolan John Bauer i Kalmar. Tester har utförts med DHCP-framtvingning och 802. 1x-framtvingning, dessa är två av NAPs fyra olika framtvingande funktioner. En mindre analys av skolans switchkonfigurationer och interna säkerhet har även gjorts på John Bauers begäran.

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

In the year of 2002 a new council regulation on community designs was implemented. In the beginning of the essay the legal situtation before the implementation is investigated and part of the purpose is to evaluate if it constitutes a solution to the problems with Protection of fashion designs that existed then. Because fashion designs more or less were excluded from Protection during the period before the implementation the fashion business developed a habit of unauthorized reproduction. This attitude among the market players is a central point of the essay. The essay starts off with a review of the earlier lack of possibilities regarding the Protection of fashion designs.