The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

The purpose of this essay is to state a fundamental model which can describe the sounds of the city, emphasizing on its rhythm. The essay is based on a theoretical study that deals with essential elements to describe a soundscape. The theories presented are founded on R. Murray Schafer's theses about soundscapes, Bert De Coensels theses about rhythmical sound patterns and Ambjörn Hugardts view on rhythm. The model that is presented stresses the importance of a multidisciplinary perspective when one attempts to understand and describe a soundscape.

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

Det finns många olika metoder att tillämpa vidvarumärkesvärderingarvilket lett till att värderingarna har varit avskiftande kvalitet och utformning. Detta harbidragit tillbland annatinförandet avISO 10668:2010Brand valuation - Requirements formonetary brand valuation.Syfte:Vårt syfte med studien är att beskriva hur varumärkesspecialistertillämpar varumärkesvärdering i praktiken och vilka skillnader detär i och med införandet av ISO 10668:2010. Vidare vill vianalysera om ISO 10668:2010 har bidragit till högre upplevdtillförlighet och bättre vägledning vid varumärkesvärderingar.Metod:Studien bygger på en kvalitativ metod med abduktiv ansats därintervjuer med varumärkesspecialisterhar genomförts. Akademisklitteratur, elektroniska källor samt vetenskapliga artiklar har varitgrundläggande för studiens genomförande.Analys och slutsats:Varumärkesspecialisterna är eniga om att tillämpning avvarumärkesvärderinghar ändrats viss grad i positiv riktning sedaninförandet av ISO 10668:2010. Om standarden följs bidrar den tillen mer tillförlitlig värdering eftersom den beaktar aspekter sombidrar till en mer rättvis bild av varumärket.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Digital preservation is a relatively new subject to Swedish archives. Alhough computers have been used for a long time, preservation has been made on paper and stored on shelves. These days a lot of cities in Sweden have investigated how to best secure the digital information for the future through electronic archiving, e-archives. One option is to hand in the information as soon as possible, but to let the producer keep the information ownership yet some time. The idea is to let the producers of the information answer questions and hand out material, since they are more competent on their field.

The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

There are widespread discussions about the use of retouched models in media, ranging from bloggers to legal decision-makers. Research shows that there are negative psychological effects on especially females being exposed to idealized, retouched model images. The purpose of this paper is to explore the effects of using retouched models in advertising from a marketing perspective, based on attitudes, perceived quality and purchase intentions.Based on theories about attractiveness, halo-effects and social comparison, an experimental study was done, investigating the different responses on above mentioned parameters to advertisements showing either retouched model images or non-retouched model images. Initially it was also tested if the retouched models were seen as more attractive than the non-retouched models. The results showed almost no differences between the reactions to the advertisements with retouched models compared to the advertisements with non-retouched models, when all respondent groups were analyzed together.

ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

Income support is often described as the community?s farthest protection, as a last economic way out. From the clients perspective it´s very important to get possibility to an equivalent and correct assessment. Even if it´s an individual assessment the individual social worker´s assessment should not be different than other social worker´s, this from two aspects ? quality and the rule of law.

Introduction: Intimate partner violence (IPV) is a great public health issue that can cause serious physical, psychological and psychosomatic injuries to the woman. Education is one out of many important protective factors against IPV. Aim: This study aimed to investigate the association between women?s educational level and IPV in low- and middle-income countries, the interaction between the education of the woman and the man and IPV, how education on different levels (individual-, family- and community-level) influences IPV and how gender is connected to education and IPV. Method: A literature-based study with 12 selected scientific articles as the foundation for the analysis was performed.