Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This report treats a Master Thesis performed at Scania CV AB. The task was to create a computer model of a hydraulic actuator system in the software AVL Hydsim. The system consists of two spring-loaded masses with surrounding hydraulic components. The purpose of the model is to study phenomenon and problems in the system, as well as to be a support in the development of the system. It is not supposed to be used to study absolute values in its current form.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Purpose: The purpose of this paper is to study how important brand belonging can be for sport clubs.Method: The method for the empirical research is based on qualitative interviews. The data then gets compared and connected with relevant brand and marketing theories.Findings: The paper finds out the perks and disadvantages the researched clubs gain from the strong brand names they hold, and further discussion for development based on theory is being made..

This work is an attempt to study how the ambivalent demands of normativity in the Swedish curriculum is implemented in schoolbooks used for education in the course Samhällskunskap A. For this purpose, different normative theories are applied in conjunction with a qualitative text analysis method comprising the sections which describe the European Union in three different schoolbooks. The results indicate that not one of the selected books uphold all of the demands of normativitity as described by the Swedish curriculum..

AbstractTitle: The Junilistan in the elections of the European Parliament in 2004 A media drama in three actsNumber of pages: 42Author: Kristiina RuutiTutor: Amelie HössjerCourse: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityDate of submission: 2007-01-13, autumn term of 2006Purpose/Aim:The purpose of the essay is to examine the media coverage of the Swedish Junilistan in the elections of the European Parliament in Sweden 2004. My hypothesis is that the media coverage of the political party Junilistan was a media drama with elements of classical dramaturge.Material/Method:Qualitative content analyses of four Swedish newspapers from a narratological perspective.Main results:The media coverage of the political party Junilistan was a media drama with elements of classical dramaturge. The coverage became a drama with three acts. Diverse actors with different projects could be identified from the articles.Keywords:Narrative, election journalism, classic drama, mediadrama, actant, European parliament.

The aim of this study is to investigate leadership in sports organizations and business organizations. The study focused on common and important leadership components and the most important leadership processes in both business context and sports context. The study also investigated common and important leadership components, leadership challenges and which degree leaders used the transformative leadership. The study focuses on leadership components most importantly from the leaders view, including both sport managers and business leaders. The investigation was based on eight interviews, which are analyzed with content analysis.

This essay seeks to gain understanding on the thoughts of Konrad Adenauer regarding the future of Europe in the post-WWII era, and European integration in particular. The material used is his memoirs, which gives an insight into the part of his thought that he chose to share with the rest of the world. The essay uses an analytical framework of three theories, popular within the academic discipline of international relations: realism, liberalism and constructivism. The conclusion it draws is that none of the theories can in a satisfying way describe Adenauer?s thoughts, but rather that they all in some way describe certain elements of his thoughts.

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

The purpose of this study is to investigate how the Swedish newspaper Sportbladet watches over the Olympic games in Sotji, 2014. This study aims to find out why certain topics is more popular writing about and why others are not. The study also analyses the news distribution in terms of gender and nationalism.To find answers to this questions, a quantitative content analyses was used.  The results is based on 220 texts collected from eleven days news reporting in Sportbladet. Ice hockey and cross-country skiing was, without a doubt, the most popular sports according to news, interest and reporting. These two sports occupied a great deal of space in the newspaper and also had most articles.Furthermore, this study shows the domination of men amongst news pages according to both space and frequency in Sportbladet during the Olympic games in Sotji. In spite of that fact, women was assigned more space in the news paper throughout the Olympic games compared to the daily reporting.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

AbstractThe purpose of this study is to find out how pupils give expression of a water cycle model and if the model causes any misunderstanding. Two problems constitute the starting point for this investigation. The first question is: how do the pupils explain the water cycle with the help of the jar model (can of glass). The other question is: can the children see any similarities between the can of glass and our earth. Qualitative semi structured interviews with seven pupils in the ages of 8-9 have been used to show the pupils? own thoughts and how they express them.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

Floorball is currently the second largest sport in Sweden, yet there is a low ethnic diversity. This study aims to describe, explain and understand how the leaders in Swedish floorball perceive the work with ethnic diversity from the Swedish Floorball Federation and within the associations they seem. The questions of the study are: How do leaders perceive that the Swedish Floorball Federation works to promote ethical diversity in the within the federation? How do the leaders describe their own efforts to promote ethnic diversity within their team / association? How do the leaders perceive their role in increasing ethnic diversity? How do the leaders perceive the sport as an integration arena? The study was based on a qualitative method with semi-structured interviews. The respondents were eight leaders from four different associations, two leaders from each association.