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.

Relationsmarknadsföring är ett perspektiv på företagande som, i motsats till transaktionsmarknadsföring, syftar till att etablera starka relationer mellan de involverade parterna. Perspektivet innebär att samtliga organisatoriska delar betraktas med ett relationstänk, det vill säga att även aktiviteter så som fakturering och back-office procedurer utförs med relationen i fokus. Begreppet har sin grund i en B2C-kontext, men har även fått fäste i en B2B-kontext. Syftet med relationsmarknadsföring i en B2B-kontext är att skapa tillfredsställande relationer mellan företag, med syfte att resultera i lojalitet. Lojalitet i sin tur, bidrar till ett högre brand equity som är ett varumärkes immateriella värde vilken har sin grund i en B2C-kontext.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

Hälsa och samhällsplanering är naturligt sammanlänkade. Strategier för att främjahälsa och välmående hos invånare i städer har dock varit olika genom tiderna. I denbyggda miljön är tillgänglighet, säkerhet och attraktiva miljöer tillsammans medtillgång på arbete och stödjande sociala nätverk förutsättningar för att främja hälsa. Idagens samhällsplanering kan begreppet blandstad ses som ett ideal. Studien avser attbelysa dagens stadsideal och stadsutveckling i förhållande till folkhälsa.

Ett problem entreprenörer ofta ställs inför vid uppstarten av ett företag är en avsaknad av antingen kapital eller kompetens eller en kombination av dessa båda. Hur avgörande är nätverket för ett företags möjlighet att genom ett tillskott av kompetens och kapital förverkliga en vision och bli framgångsrik? Vilken betydelse kan en inkubator ha för ett företags framgång? Syftet är att beskriva hur en specifik inkubator fungerar i praktiken samt utreda när denna utgör ett lämpligt alternativ för en entreprenör. Vi vill även förklara hur ett nystartat företags utvecklingspotential påverkas av att få tillgång till både kapital och handgriplig hjälp med kompetenstillförsel, genom att vara en del av denna inkubatorverksamhet. Vi har tillämpat en induktiv ansats, genom att vi låtit studien ha sin utgångspunkt i empirin.

Wastewater treatment is increasingly controlled by the Swedish environmental quality objectives, adopted by the Swedish parliament. There is a need for a sewage system that can fulfill stringent requirements concerning the environment, recycling and resource use and hygiene. Additional environmental aspects in recent years are the impact of climate change, new knowledge about the effects of pharmaceuticals in water, the need for improved wastewater treatment and increased recycling of nutrients to agriculture. This report has, from a future scenario of the year 2050, analyzed seven different systems for wastewater treatment and treatment of compostable biowaste from households in Eskilstuna. A future scenario was chosen based on that within a forty year period new challenges may arise which can result in higher demands on sewage treatment than those we see today. Another reason why the future scenario was established is that changes in wastewater treatment systems are slow to establish. The analysis is mainly focused on the economical aspects but environmental aspects such as emissions to receiving waters and potential recycling of plant nutrients has also been evaluated briefly.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Bakgrund: Enhanced recovery after surgery (ERAS) protokoll finns inom de flesta kirurgiska omr?dena men saknas till stor del inom hj?rtkirurgi, speciellt inom svensk sjukv?rd. Fler och fler kliniker implementerar ERAS-protokoll inom de olika kirurgiska specialiteterna. Postoperativt illam?ende och kr?kning (PONV) kan leda till on?digt lidande hos de patienter som drabbas.

Bakgrund: Enhanced recovery after surgery (ERAS) protokoll finns inom de flesta kirurgiska omr?dena men saknas till stor del inom hj?rtkirurgi, speciellt inom svensk sjukv?rd. Fler och fler kliniker implementerar ERAS-protokoll inom de olika kirurgiska specialiteterna. Postoperativt illam?ende och kr?kning (PONV) kan leda till on?digt lidande hos de patienter som drabbas.

Human capital is professional service firms' most valuable resource and its quality is closely linked to the quality of its services. The purpose of this study is to investigate how professional service firms appraise their employees. A comparative study between an architecture firm and a management consulting firm is conducted with the aim to identify and explain similarities and differences in performance appraisal. Two qualitative case studies are performed and interviews as well as documents are used to explore the area. The thesis builds on a critical perspective and it has an explorative approach.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

The first aim of this study is to describe how the public employment service (PES) producesoccupational descriptions. The second aim is to analyse the conditions for that production.Method: The empiric material consists of seven qualitative interviews with employed at PES,operational plan for the team working with descriptions on occupations and observation notes.The overall theme in the study is Foucaults perspective on power. The conditions forproduction of occupational descriptions are understood in the light of the governmentality perspectiveand the concept of employability. Bourdieu´s concept habitus, symbolic violence and capital are usedto articulate the officials? values and experiences.Eight officials at PES produce the occupational descriptions.

År 2005 införde Europeiska unionen en förordning som innebär att alla svenska börsnoterade företag måste nedskrivningspröva sin goodwill istället för att som tidigare göra årliga avskrivningar. Detta utförs med hjälp av en diskonteringsränta och påverkar utfallet om nedskrivning ska göras eller inte. Vår uppsats baseras på en studie av Carlin och Finch (2009) som jämförde australiensiska företags redovisade diskonteringsräntor med teoretiska sådana beräknade med hjälp av CAPM. De fann att en stor del av företagen använde en opportunistisk diskonteringsränta som gjorde att de undvek att skriva ned sin goodwill. Carlin och Finch val av modell fick dock kritik och därför använder vi både CAPM och trefaktormodellen när vi gör motsvarande undersökning på noterade svenska företag.