Studiens syfte är att undersöka hur elever tänker när de löser matematiska problem inom området division. Eleverna går i årskurs två och de ska lösa två olika divisionsuppgifter med hjälp av laborativt material. I vår undersökning har vi inspirerats av forskningsmetoden fenomenografi och sammanlagt har vi genomfört 16 kvalitativa intervjuer. Av analysen framgår det att elever har många olika tankar kring division och vi har totalt kunnat urskilja sju olika tillvägagångssätt i de båda divisionsuppgifterna. Det framkom även att det laborativa materialet har en stor betydelse för eleverna när de löser uppgifterna.?.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other.

Half of Sweden's productive forest land is owned by individual forest owners. Research studies show that forest owners have more objectives with their forest than a high net present value, and that the suggestions of the forest management plans doesn?t always correspond to the forest owners? objectives. Through a qualitative study we conducted a discussion about objectives at stand level with the aim of making a more specific formulation of the forest owners? objectives. We asked about the forest owners' objectives at stand level, what forest management they conduct in order to achieve the objectives and how this management affects the net present value of the property. Based on the results of the interviews, we analyzed what kind of factors decide where the objectives place themselves in the landscape and if the objectives at stand level are consistent with the overall objectives for the property. Many forest owners questioned the idea of talking about objectives at stand level, and they didn?t always have their objectives clearly defined.

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property.A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors.In this thesis it will also be argued that the legal situation is inconsequent.

This graduation thesis aims to give a survey of how cultural property is protected withininternational law and how these protections worked during the conflicts in the formerYugoslavia and later at the International Tribunal for the former Yugoslavia, ICTY.Cultural heritage is important symbols for ethnicity, religion or political views. Because ofthis cultural property has been targeted in armed conflicts as long as can beremembered. The protection of cultural property within international law has developedfrom the midst of the 19th century up til today and is still developing towards strongerprotection. One of the latest armed conflicts where the cultural property became targetedwas the wars in Yugoslavia in the 1990?s.

The purpose of this study is to find out how buyers of forest-and farm land have valued the property's various parts. How buyers has valued the forest, field, pasture, house and the farm buildings on their property. A questionnaire with 22 questions was sent to 68 people how had bought a property in Kronoberg or Blekinge. They had bought the property in 2010 and first half of 2011, and the properties have been provided by LRF-konsult. To each question there were several alternatives and the buyers would choose the alternative that was most similar to his or her opinion. The study is based on 57 responses.

Division med bråk är ett av de områden av skolans matematiska innehåll som både elever och lärare har svå-righeter med. I flera internationella studier har man funnit att lärares svårigheter delvis grundas i ett proce-durellt förhållningssätt till de lösningsmetoder som används vid division med bråk. Detta, i kombination med att lärare har svårt att konstruera realistiska förklaringsmodeller till sådana typer av uppgifter, påverkar även lärares undervisning.Syftet med denna uppsats är att undersöka svenska högstadielärares ämneskunskaper och pedagogiska äm-neskunskaper om division med bråk. De frågeställningar studien ämnar besvara är vilka vanliga ämneskun-skaper och specialiserade ämneskunskaper lärare visar samt vilka pedagogiska ämneskunskaper om under-visning och pedagogiska ämneskunskaper om elever lärare visar om division med bråk.Fem matematiklärare i årskurs 7-9 utvaldes för kvalitativ intervju, där de både fick beräkna uppgifter med division med bråk samt beskriva hur de själva resonerar kring sin undervisning, elevers svårigheter och in-troduktion av division med bråk. I intervjuerna framkom att lärarna generellt visade prov på både goda äm-neskunskaper och goda pedagogiska ämneskunskaper..

The cadastral index map is a great benefit to the surveying and governments. The map's main purpose is to show how the overall cadastral division looks in Sweden. The lack of quality of the cadastral index map dose not allows property-owners to know where to draw the boundary between their and others' property. In order to know where to find the boundaries between two properties, is it up to the property-owners themselves (self or in company by the other property-owner) to construct various usucaption at the boundaries. The main objective of the study is to verify the existence and extent of usucaption on forest properties in Bodan, a village outside Skellefteå.

In this thesis an explorative study was undertaken with the aim to study how a number of private care providers, as well as politicians and officials from councils in and around the Stockholm and Uppsala counties, think about the future of the Swedish elderly care from a property perspective, i.e. homes for the elderly. The analysis shows that there is a demand for capacity in 6 out of 16 municipalities, and that the property is an important part of this capacity, and the fulfillment of it. This was mainly due to the cost of capital, but also because of several other factors such as lack of land, a wish to guide the design, ideology, and in many cases a wish to use the property as an instrument of domination to control private health care providers.Also, the property was show to be connected to economic competition, to freedom of choice, and to quality. The problems related to the property in the market for elderly care still remains to be solved.

Syftet med den här studien har varit att beskriva hur lärarens presentation av division i undervisningen för årskurs 3 påverkar elevernas val av strategier när de räknar division. Undersökningen genomfördes genom kvalitativa intervjuer med en lärare samt åtta elever. Vid intervjuerna fick eleverna räkna några tal och samtidigt förklara hur de tänker. Resultatet visar att eleverna till stor del använder sig av de strategier som läraren har presenterat i undervisningen. Dock var strategierna inte alltid effektiva.