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..

Blast furnace is the heart of every steel plant. Steel production is based on the blast furnace process, as it is where the iron is extracted from the iron ore and turned into liquid iron, which will subsequently be used to make liquid steel. Therefore, without hot iron, steel can not be produced. Blast furnaces in this process are supplied among others with pulverized coal. Raw coal should be prepared for the blast furnaces in the form of fine coal powder.

This study aims to find possible effects from the use of Voice over internet protocol software together with computer gaming on young adults English output. The study also tries to find effects of media usage on output and if there exists differences between boys and girls. This is done through analysis based on data collected from 28 informants, age 16-18. The data consists of recordings of individual stories coupled with a survey. The empirical data is analyzed in both quantitative and qualitative way.

Online dating and ?People nearby applications? (PNA) has become more popular in today?s society. With PNA you can easily find people who are nearby you that you can socialize with and maybe even meet. In this paper we study the mobile application Badoo and explore how it is used for dating in clubs in Stockholm through observations that we participated in. We also had a group interview with five Badoo users about their usage of the application.

Vid storskalig rasbrytning är rasflödet en mycket viktig del för gruvans produktivitet. Rasflödet påverkar hur mycket av malmen som utvinns i varje produktionssalva, dessutom ger ett jämnt rasflöde utan avbrott en effektiv produktion. Designen av produktionssalvorna görs till stor del med erfarenhetsmässig bakgrund. Kunskapen om hur olika parametrar inverkar på rasflödet och vilka parametrar som har stor betydelse är i nuläget relativt liten. Detta examensarbete syftar till att ge en ökad förståelse för hur en omgivande spänning samt mothållande material inverkar på fragmenteringen av inspända bergprov i modellskala och omgivande massors kompaktering.

The usage of Unmanned Aerial Vehicles (UAV) for several applications has in-creased during the past years. One of the possible applications are aerial imagecapturing for detection and surveillance purposes. In order to make the captur-ing process more efficient, multiple, cameraequipped UAV:s could fly in a for-mation and as a result cover a larger area. To be able to receive several imagesequences and stitch those together, resulting in a panoramavideo, a softwareapplication has been developed and tested for this purpose.All functionality are developed in the language C++ by using the software li-brary OpenCV. All implementations of different techniques and methods hasbeen done as generic as possible to be able to add functionality in the future.Common methods in computervision and object recognition such as SIFT, SURF and RANSAC have been tested..

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

The aim and purpose of the following study is twofold. The first part aims at clarifying different models of migration policy available within research of political science. The second part of the study applies the identified models onto an analysis of the official report ?Integrationens svarta bok? and the suggestions the reports presents. The findings of the study are multiple.

This report concentrates on why more people do not choose an environmentally friendly car instead of a conventional car. To find this answer we have used theories that include decision - behavior and environment - philosophy. We have also made four surveys, which includes several interviews. The results of these interviews, together with the secondary data we have found, have been analyzed against the theories made by our choice. We have found that the stimulus that we have today isn?t enough to make more people choose an environmentally friendly car instead of a conventional car.

The purpose of this thesis was to find out how travel agencies work with relationships to their customers on the Internet. A case study with two companies was conducted, Ticket and Resia. In all four interviews were done, two in every company that served as basis for our conclusions. The study showed that it is important for travel agencies and other types of companies to create awareness of their web site in as many ways as possible and make it easy for the customer to find the web site. The contents on the web site have to be of current interest, it should be well structured and the usage of the web site should be easy.

Forests affect its visitors in many positive ways. It is the acknowledgement of this fact that has prompted an EU-LIFE sponsored project entitled ?Urban forests for mankind?. It aims to lure or welcome more citizens near urban forests to experience nature in its many forms. In Sweden, three municipalities have decided to take the lead in this effort. Huddinge district, Haninge district, and the Royal Djurgården Administration in conjunction with The National Board of Forestry in Mälardalen are in the midst of this four year project (2001-2005).

Increased energy consumption in the world has created an increased supply of various fuels, especially fossil fuels. The Swedish government has set up various energy targets for 2020. To reach these goals it?s important to increase the energy efficiency in local buildings such as schools. This work illustrates the breakdown between energy supply and energy losses over the school.

To understand students, their world and what makes them act in a certain way or how they form groups in school is a very important part of a teachers work. You get a better understanding for the students behavior by having knowledge about how they look uponthemselves and other students, to prevent prejudice and tendenses to bullying and beeing an ?outsider?. Clothes and fashion are often a big part of the students identity buliding and how they look upon themselves and get looked at by others.We have chosed to exeminate this phenomenon among girls since they are often more exposed by the media for example and with unreasonable beautyideals and other external factors that many girls try to live up to in todays society.We have made a survey regarding the usage of clothes and fashion in the making of an identety with totally fiftyeight girls in the ninth grade on two different public schools in Haninge and Tyresö municipality..