A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Arbetare har under många årtionden kämpat för sin föreningsrätt och när proletarismen till slut mynnar ut i kapitalism är organisering nödvändig. Mitt arbete är därför vigt åt de arbetare, i synnerhet fabriksarbetare som under 1800 talets slut kämpat för rätten till facklig organisation. Uppsatsens syfte är att försöka ge en historisk inblick i den svenska fackföreningens nödvändiga kamp mot kapitalismen. Tanken är att med hjälp av lokala strejker lokalisera ideologiska samt materialistiska utgångspunkter, strejkmönster samt maktrelationer. Mina huvudfrågor kommer vara av denna karaktär och inrikta sig på Mackmyra strejken 1906 och Marmaverkenkonflikten 1929-31.

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..

Corporate Social Responsibility (CSR) is about facing responsibilities towards a company?s employees, customers, stakeholders, suppliers and the environment. As customers and consumers came to seek companies that were dealing with CSR a rapid wave of ?forced? implementations of social responsibility began. Fair Travel Tanzania, which has CSR as the foundation of the company, says that they are transparent about what they do and how they give back to the locals, could it be a problem with this? And how do they actually give back to the locals? Is it possible to measure the impact of CSR activities within the company? And if so, how?.

Syftet med denna uppsats var att undersöka och analysera de redovisningsansvarigas åsikter angående fair-value redovisning av finansiella instrument och de principiella förändringar som detta innebär. Studien baseras på en teoretisk diskussion med hjälp av utvald litteratur och artiklar från olika tidskrifter. Vår analys baseras på en enkätundersökning. Genom att jämföra de diskussioner vi fört kring fair-value med resultatet från våra enkäter, har vi gjort en analys av de redovisningsansvarigas åsikter. P.g.a en låg svarsfrekvens, ca 13 %, kunde vi inte uttala oss generellt.

Vid stora internationella evenemang sker ofta en uppfräschning (gentrifikation) i städer för att kunna attrahera framtida investerare och kunna visa upp sin allra bästa sida för omvärlden. Då man rensar bort nedgågna slumliknande områden för att bereda plats åt nya attraktiva bostäder och affärsområden brukar detta medföra att man tvingar ut de fattiga och svaga medborgarna mot stadens perifera områden.Vårt syfte är att via aspekter som arbetslöshet, sjukhusvistelser, kriminalitet och sjukdomsutbredning etc. försöka få en bild av hur hälsoläget i Barcelona har påverkats i och med stadsförnyelsen som skedde i och med OS 1992. Genom att vara på plats söker vi att finna en större förståelse och verklighetsanknytning av studien.Genom att studera Barcelona i allmänhet och distrikten Ciutat Vella, Les Corts och Sant Marti i synnerhet sökte vi en klarare bild av situationen. Studien har därför delats in i tre arbetssätt som ska forma en bild av studieobjektet.

Uppsatsen studerar den svenska musikbranschens behov av ett allmänt upphovsrättsligt undantag, hur väl den amerikanska principen Fair Use Doctrine lämpar sig som utgångspunkt för ett sådant undantag och vilka anpassningar principen och de svenska upphovsrättsliga undantagen skulle behöva vid en implementering. Förändringar i tekniska förutsättningar har resulterat i större risk för upphovsrättsliga intrång och ett behov av en mer flexibel upphovsrätt. Samtidigt har lagstiftarens åtgärder resulterat i en svåröverskådlig lagstiftning. Uppsatsen bedömer att det finns ett behov av ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine i svensk upphovsrätt och att principen är lämplig såsom utgångspunkt för utformandet av undantaget. Som ett resultat skulle ett allmänt upphovsrättsligt undantag bistå med den flexibilitet som behövs, men även om många upphovsrättsliga principer som utformats i svensk praxis kan lämnas orörda behöver både principen och den svenska undantagskatalogen anpassas innan ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine implementeras i svensk upphovsrätt.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

This essay is about the Swedish working woman in the early 1930s. The empirical data consists mainly of Arbetarkvinnornas Tidning (AKT), a Swedish Communist magazine which was launched in December 1929. A qualitative discourse method has been used. Texts, articles, letters to the editor and reports about social conditions in Sweden and Soviet during the years 1929-1932 has been examined. Soviet women models and ideal types are compared with the image of the Swedish working woman.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

Landscape architect is a profession that withholds varying tasks inside countries and between countries. In many countries the landscape architect profession does not exist. Spain is a country where the landscape architect profession is not recognized, and the professions that work with landscape architecture are architects, engineers, biologists and agronomists. "Paisajista", in English "Landscaper," is in Spain a common name for those who design gardens and parks. Sweden is one of the countries with most landscape architects due to its population and the profession is well established.

Forskningsfrågor: Hur upplever migranter massturismen i Barcelonas stadskärna och vilken plats i samhället anser sig migranterna ha?Syfte: Att undersöka migranters förhållningssätt till massturism i Barcelonas stadskärna.Metod: En hermeneuetisk ansats har legat som grund till studien. Insamlingen av empiriskt material har gjorts via 15 webb-baserade intervjuer med personer med icke-spansk nationalitet. Samtliga var boende eller före detta boende i den centrala stadsdelenCiutat Vella.Slutsats: Turismutvecklingen i Barcelona har direkt påverkan på migranternas vanor och rutiner. Intervjupersonerna i denna undersökning kämpar för att finna sin plats i staden, men ser sig själva som Barcelonabor snarare än lokalbor.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..