This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The purpose of this study is to perform a description of how parents experience their life in a stepfamily and to examine how the parents experience the involvement from their new partner in the children?s upbringing. The issues are: (i) which expectations do the parent has on their new partner in the role as stepparent to the child, (ii) how active does the parent experience their new partners? step parenting concerning the stepchild and (iii) how does the parent expect the new family to take shape? A qualitative study has been done through interviews. The participants were sex biological parents, of which four were fathers and two mothers.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

This qualitative research is about how Swedish media constructs immigrants in articles. The focus of the study will lie on ten Swedish articles and how they stereotype immigrants, but the demarcation will be for young immigrant boys related to crimes. The purpose of this paper is to highlight how media achieves its goal to construct a group as inferior. This will be implemented with the help of articles from different newspapers that reported on immigrants who have committed crimes. We have chosen to look at different newspapers to see if there is a curtain pattern in the construction of immigrant boy.

The project objective was to make parts of our cultural heritage available as a resource for learning, by developing the pedagogical activities on a medieval castle, that today functions as a museum. I also wanted to explore the role of a designer in a process that aims to develop the interaction between schools and cultural institutions.By a selection of objects and locations in the castle, illustrations with accompanying texts were made, which through the children?s imaginative ability may bring them to a historical scenario. This resulted in a working material that supports the children?s activities and reflections during their visit to the castle.

Industrilandskapet is an area in central Norrköping who has undergone major changes during the 1900s. The area has in recent decades gone from being an important industrial area into a place that today is focused on knowledge production and visit activities. This study focuses on how four selected businesses in Norrköping look at the change that Industrilandskapet has undergone. The four businesses all have in common that they use and care of Industrilandskapet in both marketing and as a working place. The businesses are in this study represented by four informants who were interviewed with semi-structured interviews.The results from the informants are analyzed by support of theoretical points.

This essey aims to investigate how inherited and acquired resources has influenced the choice of education. It is in this essays ambition to understand how the recources operates in a process from childhood to a certain education. The study was conducted using eight qualitative interviews with firstyearstudents in nursing and economics courses at Linnaeus University. By using Bourdieu's theories about habitus, capital and horizon of possibilities I wanted to understad how the students inherited and acquired recoures had operated in their choise of education. The main conclution is that the educational choice is strongly influenced by the individual's social belonging and must be understood as a result of the individual's history.

The purpose of this study was to describe how journalists do research for their articles and whether there is a need to create a knowledge bank of the material that journalists use for writing these articles. I also looked at how knowledge management could be used at a daily newspaper to add value to the information used by the journalists. The thesis is based on four interviews with journalists, a literature review and a practical project. I helped a journalist with his information seeking and later tried to organize the material. This project gave me an understanding of how varying the material that journalists use is and how difficult it would be to try to organize it in order to create an organizational knowledge resource of the material.

Stroke are a common disease and it comes with big chances of disability after rehabilitation. Life after stroke can bring a different lifestyle and lots of feelings around this situation. Purpose: The purpose of this study was to analyze how people feel after being injured with stroke. Method: We have assumed that studying qualitative research articles according to Evans description of content analysis. Information has been sought in the databases Cinahl, PubMed and Discovery Results: The study results in four themes; Loneliness, trust, Despair and obstacles to health.

The object for this study is a company developing and manufacturing vehicles for heavy transportation. The company distributes their products on a global market. Therefore the company is required to have efficient internal production development processes in order to successfully beat the competition. The purpose of this master thesis is to study how this particular company intends to implement their standardized theoretical product development process within their organization and how well it is done. We intend to identify and specify if the process has any unexploited capacity.

?Motivation is the desire within a person causing that person to act? (Mathis & Jackson, 2009, p. 24). Motivation is what makes people act. Lately a tool to create more motivation called Gamification has been more and more popular to use. This study is focusing on the subject motivation and also how gamification can be used as a tool to get more of that.

AbstractDate              2009-06-07Level             Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors        Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.seTutor            Peter EkmanTitle              IT Governance with an IT investment focusKeywords     IT Governance, IT investments, IT decisions Problem       To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: How is the company?s IT Governance built up? How are decisions regarding the company?s IT investments taken? How is the connection between the company?s IT investments and the company?s IT Governance?Purpose        The purpose of this thesis is to describe and analyze how a company?s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments.Method        The thesis is a qualitative study.

Today?s cell phones include more and more functionality, it is no longer uncommon to be able to connect to the Internet or take photos with the cell phone. In this thesis the question is if the cell phone users are interested in this new functionality. Are there people who are interested in a cell phone that in this thesis is called ?Basmobilen? (the entry level phone), which include the following functions; phone call, SMS, phone book, calling lists, clock and the possibility to change the call signal.

The term ?health maintenance? was introduced in the 1960?s. A common conception nowadays is that health maintenance is always beneficial. Gestaldo (1997) meant that health education on one hand could give the individual a feeling of autonomy, but on the other hand also put the individual in an inferior position where the teacher represented ?the truth?.

The aim of this masters thesis is to study the reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.