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..

This essay examines the theme of blindness in the Gospel of Mark. The two main questions asked are: 1) ?What is Mark?s view on blindness?? and 2) ?How does the Gospel of Mark?s view on blindness inform the current discourse of disability studies and how can we interpret Mark?s view on blindness today?? By the methods of metaphor analysis and character analysis, four passages of the Gospel are studied (Mark 4:10-12; 8:14-21; 22-26; 10:46-52). The analysis concludes that blindness is depicted by the author of the Gospel as a disability which also consist of a lack of cognitive ability and a hopeless state that is in need of healing.  The depiction of blindness in Mark originates out of the authors use of blindness as a metaphor for lack of cognitive ability (Mk 4:12; 8:18) and the lack of characterization of the blind man at Bethsaida (8:22-23). This view on blindness is, in comparison to a modern view, difficult, as it marginalizes persons with blindness as inconsiderate and not fully human.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

This essay examines the theme of blindness in the Gospel of Mark. The two main questions asked are: 1) ?What is Mark?s view on blindness?? and 2) ?How does the Gospel of Mark?s view on blindness inform the current discourse of disability studies and how can we interpret Mark?s view on blindness today?? By the methods of metaphor analysis and character analysis, four passages of the Gospel are studied (Mark 4:10-12; 8:14-21; 22-26; 10:46-52). The analysis concludes that blindness is depicted by the author of the Gospel as a disability which also consist of a lack of cognitive ability and a hopeless state that is in need of healing.  The depiction of blindness in Mark originates out of the authors use of blindness as a metaphor for lack of cognitive ability (Mk 4:12; 8:18) and the lack of characterization of the blind man at Bethsaida (8:22-23). This view on blindness is, in comparison to a modern view, difficult, as it marginalizes persons with blindness as inconsiderate and not fully human.

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

With the development of the Internet, illegal copying of electronic documents has become a growing problem. There is an increasing need of prevention in the field of pirate copying. One method is to mark the document by changing some of the words to synonyms. In this way it is possible to construct legal copies which do not differ in content but still are unique. Since the copies of the documents are unique, it is possible to trace the owner of a document and accordingly call him or her to account for pirate copying if several exactly similar copies are reaching the market.

The Swedish TV broadcasting market is constantly changing together with the players in it. The questionto be answered by this paper is how the players in the market handle these changes and to what extentthe players are changing the market. Also, are there any differences between the public service andcommercial players in this aspect? The purpose of this paper is to create a better understanding of theSwedish broadcasting market and its player's market orientation. Through case studies of the three mainbroadcasting companies, SVT, TV4-gruppen and MTG, the market is analyzed from their perspective.The conclusions from the analysis show that there are differences in the market orientation betweenpublic service and commercial players, where the commercial companies are more market driven..

Undersökning av färgen i förhållande till innehåll i Mark Rothkos abstrakta verk. Studien innefattar en undersökning i hur man skriver om färg i anslutning till Rothkos abstrakta målningars innehåll och huruvida färg kan avgöra betydelser..

The Swedish market for unsecured loans has frequently been attacked by media and government officials. Some actors have been accused of exploiting customers and charging inappropriately high interest rates. Despite the public interest very little academic work has been published on the topic. Therefore it is our purpose to investigate why the prices can differ so much between the different actors. Further, we also aim to conduct a market overview as a secondary purpose which will help us in reaching our primary purpose.

The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

Kandidatarbetes syfte är att klarlägga vilka rättighetsupplåtelser för ledningar som används på kommunal mark. Vi har genom litteraturstudier kommit fram till att kommunerna och ledningshavande bolag idag kan använda olika former av nyttjanderättsavtal, avtalsservitut eller ansöka om ledningsrätt. Tredimensionell fastighetsbildning kan även tillämpas. Då  uppkommer en total äganderätt istället för ett partiellt ianspråktagande av mark, som de tidigare nämnda rättigheterna ger. Vi har också intervjuat representanter på fem kommuner i Stockholmområdet, tre ledningsägande bolag samt Lantmäterimyndigheten (LM) i Stockholm.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

Bakgrund. Fysiska tester används för att kunna förutsäga idrottsprestation, finna talanger, upptäcka fysiska brister och minska risken att idrottaren drabbas av skador. Många konståkare genomför fysiska tester vid flera tillfällen under en karriär men dessa tester utförs sällan på is. Syfte. Syftet med denna studie var att undersöka om det fanns linjära samband mellan konståkares sprintprestation på is och på mark samt mellan dessa resultat och konståkares personbästa (PB).

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.