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..

The research in this thesis attempts to understand what happens when children (3-6 years of age) interact with each other in the context of free play in two pre-school settings when adults are not involved. The aim of the study was to get a closer look at how children create relationships and how they protect and defend their interactional spaces. Data was gathered through ethnographically inspired methodology, using video observation to capture the everyday interactions of the children. Results were analyzed using a phenomenological approach to peer cultures. Previous research suggests that it is very important for children to maintain their interactions with peers and gaining access to play.

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

The purpose of this study is to highlight how a ring road and an external retail establishment may affect the city commerce. Umeå is the study object with interesting undergoing changes including a new external retail area south of the city and a new transport route that will lead the through traffic around the city.The study is based on a review of previous studies and a qualitative method. Four interviews were conducted with people who have a connection to commerce and/or municipal planning and where considered able to contribute with rich and relevant information. The result shows that the commerce in Umeå will be significantly strengthened in the context of a new external commercial establishment when the city?s overall attractiveness increases.

The purpose of this examination is to identify how notions of Swedishness is created artistically, and from where these notions come. My method is to make a study on exhibition catalogues on the theme Swedishness/Nordism, with focus on the contemporary Swedish artist Peter Johansson. With a retrospect of his childhood in Dalecarlia, he investigates a Swedish iconography with it?s roots in national romanticism, which for more than one hundred years has been preserved and exploited of the tourist industry to market Sweden. It?s this monotonous iconography that Johansson deconstructs to make it appear like something else ? namely an iconography based on ethnic purity, which pushes away the foreign and protects the own.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

Studiens syfte är att redogöra för hur delningskulturen ser ut på Facebook bland studenter. Detta har sin utgångspunkt i spridningen av Kony 2012.Virala kampanjer är idag en etablerad marknadsföringsstrategi där mottagaren av ett budskap blir aktiv i delningen. Sociala medier har bidragit till att plattformen för att uttrycka sig idag är enklare än någonsin. Hur ser delningskulturen ut för högskolestudenter i Halmstad på Facebook? Vilka attityder ligger till grund hos dessa studenter för valet av att sprida ett budskap, en text eller en video på det sociala nätverket?Studien visar på att delningar på det sociala nätverket Facebook har ett värde för den som delar och även andra användare, men om en användare sprider mycket material kan det som denne sprider uppfattas som mindre intressant av flera utav användarens Facebook-vänner.

It becomes increasingly more important that, as a new buisness, both to be seen and heard in an increasingly harder competition situation where the range of similar products and services increase. It requires a well planned and well thought visual profile to succesfully stand out on the market. To give a good impression, this profile should be both distinct and aesthetically appealing. In the making of a new profile it requires creativity to succesfully think in new directions and to separate from the competition.This practical report presents the production process for a designsolution to the new website Röstförmedlingen (Voice agency), a commission from the production and commercial bureau Bartos media. The task in this project was to create a graphic profile and a lofi-prototype that would represent Röstförmedlingen as a buissness.

We all know that water is very important for both animals and humans. When we are weaning the piglets from the sow we must guarantee that the piglets can start to drink more water instead of sow milk. The first thing to check is always the quality of the water that is to be used. To secure that, you must take a water sample. If the water is inadequate it can bring a lot of problems and diseases.

As the football industry develops into a highly competitive commercialized industry, football clubs must step up and improve their business strategy. This study focuses on the famous Italian club AC Milan, a club with many international titles but with declining revenues. The purpose of this thesis is to study how AC Milan can generate higher revenues by comparing its marketing and business strategy with the most profitable clubs in the world, the benchmarking partners Real Madrid and Manchester United. By using a benchmarking model, following the five steps of this process, conducting observation studies, an interview and examining secondhand information, gaps between the clubs were evaluated and analyzed. These evaluations became together with chosen theoretical references, the basis for the improvement suggestions and conclusions shown by the authors.

Modern milk production have come a long way when it comes to accommodating the nutritional and physiological needs of the animals, but unfortunately the behavioural and psychological needs of cows and heifers are often left unfulfilled. A long time for eating is beneficial for the digestion and also gives the cattle something to do and decreases the risks for developing abnormal behaviours. An important factor that influences eating- and ruminating time is the particle size of the roughage. The aim of the study was to find out if particle size influences the behaviour of dairy heifers, in particular with regard to eating behaviour and abnormal behaviours. The study was conducted at Uddetorp farm high school in Skara. Forty-two heifers of the breeds SR and SF were housed in 8 slatted floor pens.

It becomes increasingly more difficult to stand out among the personal sites on the internet today and to become the one who actually gets remembered in the crowd. To be remembered, you need to have a useful website but also a creative appearance added to it.In this practical thesis I have focused on how a website should look like according to users and then added a creative look to the user-friendly website. The purpose of the study is to find out how to connect a useful website with a creative appearance. In order to do that, I first had to find out what users actually want. I used a survey in which I have asked questions about how a website should look like.

Information about vibration injuries as a preventive measure is beneficial to society as well as the individual. As early as after a few years work with machines that vibrate can cause young sensitive persons to develop vibration injuries.An evaluation has been done on a web page with focus on information about work related vibration injuries. As a part of the evaluation a user observation and interview study was performed with workers who worked in different occupations. The workers all used machine that vibrate as part of the work. A total of eleven workers participated in the study.

The purpose of this study was to gather knowledge about the functioning of the rein tension meter and test it for future studies of match and mismatch between rider and horse. We looked specifically into the possibilities to use a rein-tension meter to determine the quality of cooperation between horse and rider. We examined whether a rider shows a specific tension pattern and also if certain patterns could be recognised for a specific horse. During the study, a manual with pictures and text was written to support the practical use of the meter. The manual describes in a simple way the first steps in the installation and use of the meter.

The invasive species raccoon dog (Nyctereutes procyonoides) is currently under establishment Sweden and it is vital to discover invading individuals to prevent colonization. The use of wildlife cameras to discover dispersing raccoon dogs have been implemented in the north-European raccoon dog management program. In this study, I test the ability of four commercially available scent lures to attract raccoon dogs to camera stations. The study was conducted in the Åland Islands where raccoon dogs are abundant and the results could improve the effectiveness of the camera stations used in the program. I used 12 sites with five camera stations in each and tested the four lures and one control with no lure in each site.