Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

I want to, but how? My work is a research of the creative process. I have asked myself how ideas take form and how materials can become bearers of ideas. The work has been treated as an action rather than an object. The result shows my research and my interpretation: the process and result are the same..

This is a study of the insect community associated to the wood-decaying fungus Inonotus radiatus found on Alnus glutinosa trees growing in riparian forests at the northern and southern shores of boreal lakes in the province Uppland. Little is known about this particular bracket fungus and its inhabitants. Insects were reared out at the laboratory from samples of fruiting bodies of the fungus taken at five lakes. During the fieldwork in 2009, data about several environmental variables was also taken. After the rearing period, these variables and their effects over the insects were analyzed.

Amyotrophic lateral sclerosis is one of the major neurodegenerative diseases, causing an ascending paralysis that usually kills the patient within a few years from disease onset. The motor neurons show aggregates of proteins which in approximately 20 % of cases of the familial form contain mutated SOD1 protein. Trehalose is a disaccharide which has been shown to reduce protein aggregation and increase viability in cell models and alleviate symptoms in animal models of several neurodegenerative diseases associated with protein aggregation. When given orally to the SOD1G93A mouse model of ALS, trehalose failed to slow down the disease progression, which has led to questions about the uptake and distribution of the molecule in this mouse strain. The aim of this study was to investigate whether significant levels of trehalose reach the central nervous system of the SOD1G93A mouse after oral administration. This was performed by a trehalose assay of the brain of trehalose treated animals. A glucose assay was optimised for use in small samples of brain lysate after the digestion of trehalose into glucose by trehalase, and the difference in glucose concentration before and after digestion represented the trehalose level.

What is it that drives a person with criminal behavior to change their lifestyle? What are the obstacles to a lifestyle change? These issues have been guiding us during this study. In the introduction, we describe the previous research that has been done among crime in men. The themes that will follow us through the course of the study are as follows; cause of crime, Self-efficacy, social network and lifestyle change. The aim of the study was to investigate the factors that a former prison convicted individual believes has been significant, as they break their criminal behavior associated with a lifestyle change.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

Projekt Wood Westerbotten är ett samverkansprojekt initierat av Exportrådet. Syftet är att öka försäljningen av ämnen och komponenter för trävaruproducerande företag i norra Sverige. Tyngdpunkten har dock hittills varit Västerbotten där projektet startade. Produktområdena är bygg, trappor, fönster, dörrar, kök och möbler. Stommen i projektet är att hitta kunder på en exportmarknad, framförallt England, Tyskland och Benelux-länderna.

The aim of this thesis is to, from a feminist point of view, analyse the Universal Decimal Classification UDC, which is an international and widely used classification system. A number of the larger classification systems and subject heading lists have during the last decades been placed in the limelight of various gender studies and the systems treatment of women has been criticized. With this examination of the UDC, I dont merely wish to identify shortcomings and advantages with the UDCs way to treat men and women. The UDC is also used as an example of how the gender problem can be identified and interpretated in classification systems generally. My analysis is performed with a theoretical foundation in feminist science theories about knowledge and norms, together with a linguistic perspective on valuing and emotionally tinged language.

Plant Protection Products (PPP) used in the horticulture industry can be both chemical and biological. They are used for weeds (herbicides), insects (insecticides), and fungi (fungicides) and as growth retarders.Many horticulture workers get in touch with plants, treated with PPPs and many of these don?t use any protective equipment.The aim of this project is to illustrate the work environment hazards for staff working with greenhouse pot plants, after they have been sprayed.The method used was observations of the operations for packing plants. I studied the operations and took notes of how operations were performed and what protective equipment they used. I also took photos and asked questions.A literature study completed the observations.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

The demands for higher production yields and better quality materials from the forests are increasing globally. Tree breeding programs are directed to meet the future demands on forests. In order to capture the full benefits from the breeding programs, clonal propagation is necessary. For most conifer species, somatic embryogenesis (SE) is the only available option for large scale clonal propagation of Elite clonal material. For Norway spruce (Picea abies L.

?Studies have shown that patients receiving mechanical ventilation in an intensive care unit (ICU), who are entirely dependent on the nursing staff, often experience frustration due to a temporary loss of the voice source. Limited communication is an important factor contributing to patient discomfort. Nursing staff also report communication as frustrating and difficult.The aim of the present study is to introduce a neck-type electrolarynx as a communication aid in an ICU, to study the nursing staff experiences of communication with tracheotomized patients receiving mechanical ventilation, and to examine the patient´s experiences regarding communicative abilities. Communication between a ventilator treated, tracheotomized patient and members of the nursing staff was recorded and analyzed according to principles of Conversation Analysis (CA).The results show that several members of the nursing staff experience difficulties communicating with tracheotomized patients receiving mechanical ventilation.

With higher prices for oil and increased focus on fossil fuels impact on the environment the heating sector are searching for alternative fuels. Pellets are a quite new product whose production has risen exponential in recent years. Today there are small-, medium-and large-scale users, where the large-scale consumers are the heating sector. The heating sector is mainly using oil to cover the increased demand during cold periods. The purpose of this study is to analyze the potential of pellets if it would replace thermal power plants oil and coal. The study will also analyze the economic impact a conversion would mean for a heating plant and if the pellet is a reasonable substitute. 2008 statistics from the Swedish district heating association were analyzed and a calculation was performed to determine how many tons of pellets is needed to replace coal and oil.

Previous studies of central tire inflation (CTI) in truck transport of roundwood have shown potential benefits to include more even wood flow and reduced road damage. The greatest benefits are found to be during periods of low bearing capacity such as spring thaw. No previous studies have examined geographical variations in the potential benefit of CTI-equipped trucks. The aim of the study was to develop and use a simple method for geographically prioritizing the use of CTI-equipped trucks within a forest company´s sector of activity.The host company for the study was Holmen Skog. The area studied consisted of Holmen Skog?s entire sector of activity extending from the province of Västerbotten to the province of Småland.

rspective [123][pdf.gif] The aim of this thesis is to study the Swedish Public Lending Right PLR from the authors perspective. I investigate what the Swedish authors of today think about the system for distributing the money in the Authors trust Författarfonden, and in what ways they want to change it. I also try to distinguish the authors thoughts about how the scolarships from the Authors trust are distributed. What kind of authors do they think are favoured when the money is distributed and what kind of authors are treated unfairly. Finally I investigate how the money is shared out in reality by using some of the literature sociologist Johan Svedjedals theories of the distribution, and compare these facts with the authors thoughts about how the money is distributed.