Under lång tid tillbaka har det försökts att hitta en lämplig värderingsmetod som skalltillämpas på tillgångar och skulder för företagen. IASB reglerade att finansiella instrumentenför handel som derivatinstrument (optioner, terminer och swappar) skall värderas till verkligtvärde från anskaffningsvärde från och med 1 januari, 2005 och syftet var att verkligt värdegav relevantare information till marknaden och aktieägarna. En annan målsättning var att gånärmare mot harmonisering av redovisningsreglerna. IFRS innebar en övergång till verkligtvärde-värdering på fler tillgångs- och skuldkategorier. IAS 39 standarden behandlarfinansiella instrument, dess redovisning och klassificering, vilket är ett exempel på enkategori som har övergått till värdering till verkligt värde.Det finns för- och motargument för båda principerna (verkligt- och anskaffningsvärde).Förespråkarna till verkligt värde menar att det är verkligt värde som ska tillämpas förvärdering av finansiella instrumenten eftersom det ger den bästa informationen till aktieägarnaoch marknaden om företagets verkliga värde.

We are in an emerging digital society where we are increasingly dependent on the mastery of IT and digital technologies to better carry out our everyday tasks. They cover everything from keeping in touch with family and friends to pay bills and declare. At the same time there are those who have not learned how to use the new technology and live their lives outside of the digital society. What happens to these people, in a society that is becoming increasingly digitized? Do they take harm by being in digital exclusion? It looks like this are issues that will not become less important as digital technology constantly changes.

Syftet med vår studie var att undersöka hur organisationen ser ut kring elever med diagnosen dyslexi. Vi har gjort en kvalitativ undersökning som grundat sig på intervjuer och dokumentanalyser. Studien är baserad på sju halvstrukturerade intervjuer och analys av 36 åtgärdsprogram. Vårt antagande som vi även tycker framgår ur Skolinspektionens rapport (Skolinspektionen, 2011:8) var att många skolor saknar ett helhetsperspektiv i arbetet med elever i behov av särskilt stöd. Våra förutfattade meningar var även att åtgärdsprogram för elever med diagnosen dyslexi inte används som ett pedagogiskt instrument i den utsträckning vi önskar.

Människans balanssystem kan beskrivas utifrån tre delkomponenter, det vestibulära, det visuella och det somatosensoriska systemet. En rad olika skador och sjukdomar som påverkar dessa system stör därmed också balansen. Balansstörningar kan verifieras med hjälp av funktionella tester eller teknisk utrustning. Då teknisk utrustning används är det vanligt att instrument utnyttjas med kraftplattor i syfte att mäta det posturala svajet hos patienterna. Vid balansutvärdering är det viktigt att de instrument som används är validitets och reliabilitetstestade.

The Authorities attitudes towards Gypsies have been characterized by prejudice for a long time. This has lead to the relief actions of the Authorities being formed by discriminating acts. In purpose of eliminating the discrimination of the Gypsies, the Delegation for Gypsy matters formulated a strategy for solving this problem in the report ?Gypsy rights ? a strategy for Gypsies in Sweden?. Despite the goodwill of the Authorities this report has been criticized by Gypsies in Sweden. In the investigation of the derivation of this criticism the aim of this essay is to look at how the Authorities attitude towards Gypsies is shown in this report and how it affects the creation of their ethos.

The housing estates in the outskirts of Sandviken, consist of relatively large scale apartment buildings. This report, that is a B.A. thesis at 10 Swedish university points, aims to investigate and describe the opportunities to improve safety and security for inhabitants in Norra Björksätra. The purpose with this report is to make Norra Björksätra to a more attractive place to live in, by changing the negative trends in the area. Since demolition of at least some of the houses could be of current interest in some years; the purpose is also to investigate whether demolition or renewal of the area is the best solution.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

The city of Kalmar has a desire that their 3D maps of the city should come to a greater use and get residents more involved in Kalmar city. The purpose of this report is to show one way to work with these 3D maps when it comes to presenting information about Kalmar for its residents and tourists in a specific area.  The report also includes information about advantages and disadvantages with the use of 2D and 3D maps in different environments. Various reports and other sources indicate an interest in 3D and a use for this, but even that 2D is still seen as a natural way to read a map. By collecting information from relevant literature, interviews and user testing, the group has obtained sufficient background information to present the results of a web site, where the visitor can navigate in both 2D and 3D in a specific area of Kalmar. User tests and surveys have been conducted in two rounds and the web site has been revised after their results..

The aim of this report is to improve the fire safety at Hallsta Paper Mill in Hallstavik, Sweden. In order to do so large parts of a fire-protection management system for the paper mill has been created. The report begins with giving a general description of management structures and fire-protection management systems. An account is given for how management structures are designed, and how they should be implemented, maintained and updated. Thereafter follows a description of what routines and instructions should be included in a fire-protection management system..

During the past years Building Information Modelling (BIM), which is a digital way to work, has begun to spread amongst the parts of the construction process. At the construction phase the larger companies has started using the new way to work. This expansion has not been developed amongst smaller companies leading to the purpose of this report, to investigate in which ways the smaller companies can implement BIM by changing their way to work. The thesis is delimited to work preperations with the objective to define how the work preperations should be structured to enable the implementation of BIM. To achieve the objective of the report, information about the subject has been collected by interviews and literature studies.

In this report a model was constructed in order to determine how a number of covariates influence the gross domestic product, GDP. The covariates were chosen depending on their expected influence on GDP, for example education and life expectancy. The data used in this report are collected from the World Bank. The model to describe GDP has been calculated using multiple line arregression. In order to reach a reliable final model the number of covariates has been gradually decreased to eliminate insignificant covariates.

This report is a study made at Pallco AB. Pallco is a subcontractor that is specialized on steel and aluminium components.The aim of the report is to show an improvement proposal that leads to a reduction of the storage and improve the flow through the production of one item that is a part of a product that Pallco manufactures.With the increasing competition from other countries who can manufacture with lower costs must Swedish companies try to make theirs manufacturing as efficient as possible and remove all waste. By using the tools of Lean Production it is possible to reduce the costs and increase the efficiency.The method we used is value stream mapping. A map of the present condition has been made and then different improvement proposal were discussed. A map of a future condition has also been designed..

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

The local wind band in Lilla Edet, Lilla Edets Musikförening, springs from work and activities in the late 19:th century. Since then, the band has developed from a brass sextet to mixed wind band. It has been an appreciated contribution to the society on festive occasions. Yet, it seems like the band more and more has lost it´s useful purpose. Also, the recruiting of new members has ceased, as the music school has trouble with attracting pupils to learn to play wind instruments.The reasons for this reduced interest are more then one.

Det kan finnas flera orsaker till krisen som den globala finansmarknaden upplever idag. Orsaker som nämnts är bristfällig riskhantering och alltför komplexa finansiella instrument. Vissa anser att redovisningen spelar en betydande roll i finanskrisen. De menar att det saknas transparens i redovisningen, vilket bland annat gör att det inte går att utläsa vilken risk ett företag är exponerat för. Uppsatsen syftar till att undersöka huruvida det finns ett samband mellan redovisning och den aktuella finanskrisen.