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 paper aims to explore the possibility of reading the Temple cleansing stories of John and Mark through Bruce J Malina?s honor/shame model, as E. Randolph Richards do. The analysis searches in John?s and Mark?s Temple cleansings for the presence of the notions of honor and shame, as Malina uses those concepts in his model.

This paper aims to explore the possibility of reading the Temple cleansing stories of John and Mark through Bruce J Malina?s honor/shame model, as E. Randolph Richards do. The analysis searches in John?s and Mark?s Temple cleansings for the presence of the notions of honor and shame, as Malina uses those concepts in his model.

This paper aims to explore the possibility of reading the Temple cleansing stories of John and Mark through Bruce J Malina?s honor/shame model, as E. Randolph Richards do. The analysis searches in John?s and Mark?s Temple cleansings for the presence of the notions of honor and shame, as Malina uses those concepts in his model.

This paper aims to explore the possibility of reading the Temple cleansing stories of John and Mark through Bruce J Malina?s honor/shame model, as E. Randolph Richards do. The analysis searches in John?s and Mark?s Temple cleansings for the presence of the notions of honor and shame, as Malina uses those concepts in his model.

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.

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.

After emergencies involving chemical spills it is of great importance that correct measures are taken with short notice, both for the security of people and in order to minimize future environmental consequences. The RIB-unit at the Swedish Rescue Services Agency initiated this study, the aim of which is to propose changes to the existing chemical transport calculation tool: Chemical Spill 3.4, included in RIB - Integrated Decision Support for Civil Protection, so that it can be used for decision support as well as in preventive work. A rough estimation of chemical transport in the subsurface is considered being of great importance when making decisions during emergency response operations.The proposition presented in this report is a non site specific chemical transport model which is designed to give a rough estimation of NAPL flow in homogenous isotropic soil shortly after an instantaneous release. The model can be used at two levels; both in situations without access to information on subsurface properties, and with more accuracy in situations with knowledge of the included parameters. For that reason the user can choose among predefined alternatives or assign the parameters a numeric value to increase the quality of the model output.

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..

This reportcommunicates the processes and results of my degree work in industrial design at candidate level at Umeå Institute of Design.During my degree work I had a cooperation with Svenska Jägareförbundet (Swedish Hunters Assosiation).The aim for my project has been to explore how I could make hunting a safer hobby and undertaking. Every year people get seriously injured and in average 2 people a year dies  due to hunting accidents. My goal is to identify problems within the hunters communication and approach. Through a creative design process I will find a valid  nd realistic solution to these problems. My project will be presented as a conceptual solution  hat will be based on currently existing technology.

The thesis deals with three document retrieval models based on logic: the Boolean model,the fuzzy model and the Van Rijsbergen model.In Chapter 1, the author presents the purpose of the thesis. This is to give the logical foundationof the models, to describe them and to examine them critically. In Chapter 2, some importantnotions in document retrieval are presented. Chapter 3 is devoted to the Boolean model, Chapter4 to the fuzzy model and Chapter 5 to the Van Rijsbergen model.These three chapters are organized in the same way. First, the logical foundation of the modelis given.

The purpose with this masters thesis was to model the scanner in a system for laser bathymetry. The model was then used to develop a controller for the scanner so a good search pattern was achieved. Two different types of models have been tested, a physical model and a Black Box model of Box Jenkins type. The physical model has been derived from Lagranges equations. Identification experiments have been used to compute the Black Box model and to find the unknown parameters in the physical model.

Risk assessment is made to determine risks with contaminated areas and to determine which treatment the area requires. In Sweden, risk assessment is divided into three levels: risk analysis, facilitated risk assessment and detailed risk assessment. In detailed risk assessment site-specific guideline values are developed to compare with values of contaminants that are measured in the area.Site-specific guideline values vary with geological and hydrogeological parameters. The purpose of this report is to examine which of these parameters that affect the guideline values. The examination was done using a calculating program for consideration from the Swedish Environmental Protection Agency from the year of 1997.

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.

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).