Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare. English: This bachelor thesis investigates if characters with non-normative sexuality are represented in digital games and how these are portrayed.

Uppsatsen behandlar third party ownership (TPO) inom den professionella fotbollen da?r fokus fra?mst ligger pa? den europeiska toppfotbollen. Vidare tas fotbollens autonoma sta?llning till samha?llets o?vriga grenar upp och belyses. Syftet med uppsatsen a?r till stor del att belysa en problematik som den traditionella juristka?ren inte anammat.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

För ungdomar som är mitt uppe i frigörelseprocessen från föräldrarna kan det vara en känslomässig balansgång när en förälder insjuknar i cancer. Det är viktigt att denna oro uppmärksammas och bekräftas för att inte ge långsiktiga negativa konsekvenser. Syftet med litteraturstudien var att belysa ungdomars reaktioner när en förälder har cancer. Studien genomfördes som en allmän litteraturstudie. Nio vetenskapliga studier inkluderades i resultatet.

I sågverksindustrin är marginalerna små och sågverk måste ha som ambition att få ut det optimala värdet ur varje enskild stock för att kunna konkurrera på den konkurrensutsatta marknaden. Problemet på VIDA Alvesta AB är att det inte existerar någon egentlig sortering innan stockarna kommer in i sågen och därmed sågas en relativt stor andel med rotänden först. Detta examensarbete behandlar om 3D-mätramen hos VIDA Alvesta AB och speciellt hur mätningarna skiljer sig beroende på vilken ände som kommer först in i såglinjen.Uppgiften har delats upp i två olika försök. Dels ett repeterbarhetstest för att se hur ofta 3D-mätramens mätning skiljer sig om den körs igenom femton gånger med topp- respektive rotänden först, dels en kontroll hur stor differensen blev mellan toppändekörning och rotändekörning vid analys av 78 stycken stockar, alla med slumpvis dimension. Dessa kördes igenom 3D-mätramen två gånger med vardera ände för att eventuella felaktigheter skulle kunna upptäckas.Resultatet som erhölls i båda undersökningarna visade att körning med roten först gav en mer precis mätning än körning med toppänden först.

Interior window shutters can be found in historical buildings, but they are an uncommon occurrence in modern buildings. In modern contemporary construction, large glass panels are often the ideal because of increased light inflow and for architectural purposes. However, this can generate several negative effects, such as increased energy loss, lack of privacy and high sunlight penetration. Problems that window shutters could have accommodated historically. This thesis identifies a lack of knowledge about interior window shutters in the Swedish building stock.

The main aim of this research is to survey the general colour scheme for private dwellings inVisby, built 1860?1930. During this period the visual appearance of the town of Visby changedsubstantially, since the increased local production of lime led to the plastering of many woodenbuildings. Which colour schemes were chosen for the different building types of the historic centreof Visby, and which colours came to dominate the time period? The methods used for answeringthese questions have partly been field studies on site and sampling of selected buildings, andpartly critical reading and observation of iconographic material (paintings, drawings, aquarelles,postcards and photographs).

Intramuscular injections to cats can generate strong reactions in some individuals while reactions of the same extent, according to the author, not always are recognized when using the subcutaneous route. The reactions are probably caused by fear, stress and/or pain. When the injection can generate pain one has to take that into account, which can be a limitation in treatment. It is well known that injections generate pain, but knowledge about the cause and processes of the injection-associated pain is limited. This is mainly due to the difficulty in finding objects to study pain on, high cost of use of laboratory animals and difficulty to obtain objective measurements. Although there is evidence that there may be a local muscle injury by intramuscular injection, it is not always that the extent of damage is related to the pain experienced. Facts about the causes of injection-associated pain have been studied in a literature review.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.