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..

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

The aim of my study is to investigate if and in that case how the writing process and texts written by students in the upper secondary school are affected by the writing tool; does it matter if they write their texts on a computer or by longhand? Another objective is to compare such an effect with the findings of previous studies performed on earlier generations of writers. The first part of my study was a survey. It showed that two thirds of the 67 students participating thought that they would have written better texts in the national writing test if they had been able to use computers. In the second part of the study each of the fourteen participants wrote one text on computer and another by hand.

The purpose of this study was to find out who young people of today talk to about contraceptive. The main questions that we wanted to answer was from who young people wish to get information about contraceptive and whose advice they listen to and trust the most. Our purpose was also to illustrate the questions from a gender-perspective.We chose two equivalent rural districts, when it comes to the number of inhabitants. The young people who took part are students in ninth grade. We wanted to get a great sample so that the study would be representative of the population.

This study is part of an international project, The Third Wave Project. The project aims to conductstudies with students of different cultures to see what they value as important in mathematics andmathematics learning. Part of the project involves carrying out a survey, the WIFI study. The WiFistudyaims to examine values of mathematics teaching that may affect student learning. The valuesthat are examined in this study are based on the mathematical values which are described by Bishop(1991).

Växjö is a medium-sized town situated in the centre of the county Småland in Sweden with a good infrastructure and logistics and with a university that encourages cooperation with private and public companies. It is in this town that our case study of Småland Airport will take place. The aim of this study is to examine in which way the program of Library and Information Science at the Linnaeus University in Växjö offers knowledge that can be relevant for the staff at the airport in Växjö - Småland Airport. Using Wilsons model as our theoretical framework we examine how these two align with each other and by using a matrix that we ourselves elaborated in our analysis, we provide a clear picture of how the comparability two places comparability is represented. The result shows that there are compatible aspects to the Småland Aiports needs and what the program of Library and Information Science has to offer.

This thesis is dedicated to analysing the relationship between Islam and democracy and the role played by Civil Society in a process towards democracy. This theme is further elaborated through a comprehensive study of three modern Muslim intellectuals: Abdolkarim Soroush (Iran), Hasan Hanafi (Egypt), and Tariq Ramadan (Switzerland), and their thoughts about and views on Islam and democracy. Islam has often been portrayed in a stereotype manner where all forms of change are seen as impossible. The aim of this study is to go beyond this vision and instead focus one the role of Islam in processes of development and new forms of interpretation concerning democracy.The thesis is divided into three parts. The first part deals with the relationship between Islam and democracy.

The purpose of this study was to examine the problematic and frustrating aspects of parenthood in the modern runaway world of today. In other words, we wanted to study how parents in Sweden experienced their life as parents in the beginning of the 21th century.We wanted to find answers to the following questions:What kind of problems do parents experience and how do they deal with these problems?What would parents consider to be typical for them as parents compared to how they remember their own parents?What do parents think about family politics?Do parents think they need parent education?If parents want parent education, why do they want it?To answer these questions we used qualitative interviews. With this method we got information from six parents and five professional parent educators who was kind enough to let us interview them. We also gathered information about the subject through literature and news articles.The result of the study can be divided into three parts.

Arbetet bygger på att de informationssystem som används idag men som blir allt äldre och därigenom inte klarar de krav som ställs på dem. Detta medför att informationssystemen måste migreras till modernare plattformar, då företagen dels inte klarar sig utan dess nuvarande funktionalitet och dels måste vidareutveckla systemen.Detta arbete tar upp olika sätt som detta kan genomföras på och vilka problem som kan komma att uppstå när detta sker. För att kunna undersöka detta så genomfördes ett antal migrationer. Språken som migrationen kommer att ske mellan är Visual Basic 6 och Visual Basic .net. Migrationerna kommer att ske med hjälp av ett migrationsverktyg, samt ett ramverk som i arbetet skräddarsys för just arbetets typ av migrationer.Det arbetet kommer fram till är att det sker problem vid användande av ett verktyg och även att det inte ger tillräckligt med respons på vad som gått snett under migrationerna..

This bachelor thesis is a study of the European Union as a role model in the world. Its main focus is to answer the question ?In what respects did the European Union (EU) work as a model at the establishment of the African Union (AU) and the Union of South American Nations (UNASUR)?? By doing so it hopes to shed some light on how other unions in the world contemplate the EU. The method is partly theoretical and partly empirical. In the theoretical part, the thesis discusses in what respects the African Union and the Union of South American Nations might and might not be similar to the European Union.

The purpose of this thesis was to investigate whether publiclibraries language cafés can support or enable the empowerment of the participants. Empowerment means that the individuals ability to take control of their own lives is strengthened and that the individual becomes more independent. Empowerment also means that the individual takes part in a community. An important part of this is the language. I have developed two research questions: What forms of empowerment can be seen in the respondents' statements? What role do language cafés play for people from other countries, in terms of empowerment? The thesis empirical material consists of interviews whit five people involved in different languages cafes in public libraries in the city of Malmö.

The aim of this study was to analyze the assessment of the primary school, from the teacher?s perspective. There has been an ongoing discussion regarding assessment and about the purposes of assessment for a long time. But there is a paucity of research on what teachers believe about. This study examined primary teachers? beliefs on major purposes of assessment.Assessment is the process of gathering and interpreting information about students? learning.

North Korea has been on people?s minds lately. This essay is a study of what image Swedish press gave of North Korea starting in 1948 and ending in 2011. The study looks at two of the largest newspapers in Sweden, Aftonbladet and Dagens Nyheter.  During the 1950´s the image given was that North Korea was part of the communists, a puppet state of the Soviet Union.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.