AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Finansiell rådgivning har blivit en allt viktigare del av värdepappersmarknaden och samhället i stort. Nya lagar och riktlinjer har kommit till för att skydda konsumenten och öka kompetenskraven hos rådgivarna. Trots detta har Finansinspektionen hittat och belyst ett flertal risker som konsumenten kan utsättas för och årligen inkommer ett stort antal anmälningar till Allmänna reklamationsnämnden från konsumenter som är missnöjda med den rådgivning de fått. Om antalet anmälningar som inkommit till ARN under åren 2008-2011 ställs i perspektiv till antalet rådgivningsmöten som hålls per år utgör denna siffra ca 0,02 % av antalet möten. Det är därför intressant titta på hur stort problemet kring misslyckad finansiell rådgivning egentligen är samt att undersöka hur bankerna säkerställer kvalitén på rådgivningen.Syfte: Studiens syfte består i att kartlägga och analysera de fall som skett avseende misslyckad finansiell rådgivning gentemot privatpersoner, samt att granska och analysera hur bankerna säkerställer kvalitén på den finansiella rådgivning de erbjuder.Genomförande: Genomförandet av studiens datainsamling har skett genom en kombination av intervjuer, granskning av dokument, empirisk forskning samt finansiell teori och rådande lagstiftning.

Background and problem: In March 15, 2009, the third piece of money laundering directive was introduced which mean a more strict legislation in control against money laundering and terrorist financing. The directive is based on a risk based point of view which means that the resources should be used where the needs are. The responsibility for financial companies and other parts are bigger then before which means that they have to get a more extensive customer knowledge etc. It has however been appeared that the directive in some cases lack of precision and clarity which creates an insecurity among those who are included by the law. Purpose: The purpose of this paper is to examine which consequences the third piece of money laundering will bring on the banks customer relationships and how the employees work assignments at the banks will be affected. The authors also want to examine how the extension of money laundering will be affected and clarify if there is any indistinctness about how the application looks around the banks.Method: The authors choose to use a qualitative method and the empiric material has been collected through personal meetings, telephone interviews and through e-mail answers. Conclusion: The majority sees the third piece of money laundering directive as something positive which will protect both the banks and their customers.

Pyometra is a common and life threatening disease of intact bitches. The disease is caused by a hormonal influence on the uterus in combination with a bacterial infection. The most common treatment is ovariohysterectomy, but several medical options are available to maintain fertility or avoid surgery and anaesthesia. Drugs that can be used for medical treatment are for example progesterone-receptor antagonists, prostaglandins and dopamine agonist. The present study focused on treatment with the progesterone-receptor antagonistaglepristone in combination with antimicrobial therapy.

Joint-related diseases including hip dysplasia (HD) and elbow arthritis (ED) can in advance cases lead to that the dog has to be put down, and these diseases are also the cause to expensive veterinary treatments of many large breeds, including Labrador Retrievers. The aim of this study was to make a follow-up study on the 271 Labradors, who previously participated in a study on the effect of nutrition and exercise on hip and elbow status in a birth cohort born year 2000. That study investigated the relationship between nutrition, exercise, and HD and ED. A follow up study on the same dogs at 5-6 years of age investigated the clinical effects of the radiological hip and elbow status at 1 years of age and if was effected by body condition score. This study took place in 2011-2012 and 187 Labrador retrievers participated.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

Laminitis has crippled horses through times and many cures have been used to treat it. Since the mechanism of the disease is yet not fully understood, treatments are only ways to alleviate the pain and at best, slow down the pathological process enough to make time for improvement. This paper is a retrospective study of 71 horses treated by a protocol at Hästsjukhuset Strömsholm. The protocol implies three visits at zero, five and fifteen weeks. At each the horse is evaluated and treated by a veterinarian.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

Use of computers and computer networks is nowadays a part of everyday life. You do not use them only at home when you sit at you computer, but you can use them all the time everywhere. This can involve everything from surf to any website when you are at home, to checking your email on your mobile when you are on your way to work. Most people do not think about how it really works when they try to access a web page by typing the address into their browser, but something that most people probably notice is how long it can sometimes take to access a web page.All items which are directly connected to the IP network have a unique IP address that is used to make it possible to communicate. The IP address is either a period separated sequence of digits representing 32 bits or a colon separated sequence of digits representing 128 bits, depending on whether the address is an IPv4 or IPv6 address.

This study illustrates how drama methods and career counselling might interact. The aim is to investigate whether drama methods can enhance career counselling methods. Drama is here defined as an umbrella term that includes all forms of action methods used in psychology and education.A literature survey was carried out in parallel with qualitative research interviews. Three professional drama leaders were interviewed separately. This was followed by a group interview with five upper secondary school students, who had all taken a course in drama with a focus on personal development.The findings show that there are common and consistent goals and values between drama and career counselling.

High brand equity is a great asset for companies that operate their business in a free and competitive market. Brand equity can arise from both product-related and non-product related attributes and may be viewed from many different perspectives. This study examines which different attributes that contribute to enhance brand equity from customers point of view at the Swedish market for agricultural machinery. The study have been developed using a comprehensive literature search in order to investigate the field regarding brand equity and brand image. The literature review results in one product specific and one non-product specific approach in order to examine factors that contribute to enhanced brand equity. This takes the form as one survey-based approach regarding the non-product related attributes which is examined by interpreting the extra value added by different attributes.

Bakgrund: Telefonrådgivning är en stor del av distriktssköterskans arbete på en hälsocentral. Arbetet innebär att bedöma, hänvisa, ge råd och stöd, samt utföra omvårdnad. Distriktssköterskan måste anpassa sitt arbete och sina beslut efter ekonomiska, tekniska, organisatoriska och vetenskapliga aspekter.Syfte: Syftet var att belysa distriktssköterskors erfarenheter av att arbeta med telefonrådgivning på en hälsocentral.Metod: En kvalitativ deskriptiv metod användes. Semistrukturerade intervjuer genomfördes med tio distriktssköterskor från sex olika hälsocentraler. Intervjuerna analyserades med kvalitativ manifest innehållsanalys.Resultat: Vid analysen framkom sex huvudkategorier; ett professionellt bemötande är viktigt för patienterna, organisation och struktur är avgörande för arbetet, arbetsmiljön påverkar arbetet på olika sätt, kollegialt samarbete på arbetsplatsen är betydelsefullt, några områden kan förbättras, svårigheter och utmaningar finns i arbetet.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.