Syfte: Arbetet syftar till att utröna från ett intressentperspektiv vilken av de två värderingsmetoderna värdering till verkligt värde och anskaffningsvärdemetoden som bör användas av banker för att tillfredsställa de viktigaste intressenternas behov. Metod: En kvalitativ dokument- och litteraturstudie har gjorts. Lagstiftning och redovisningsmodeller har också studerats. Utifrån intressentrelevaPurpose: The essay seeks to from the stakeholder perspective discern which of the two accounting methods, historical cost and fair value accounting, should be used by banks to meet the needs of the most relevant stakeholders. Methodology: A qualitative review of literature, ancillary documents, legislation and accounting models forms the empirical base for the essay. From the stakeholder salience

This thesis uses three indicators of development (Human Development Index, human capital and infrastructure) to analyze regional development in post 1997 Indonesia. The main conclusion is that the Asia crisis had on the short-term an equalizing effect on the different growth paths of the Indonesian regions. These equalizing effects, however, stagnated and the capital, Jakarta started to diverge ag

Den svenska fjärrvärmesektorn står idag inför många utmaningar på grund av konkurrens från andra uppvärmingsalternativ kombinerat med ett minskande värmebehov i byggnader. För att öka dess konkurrenskraft måste fjärrvärmebolagen utveckla sätt att hålla produktionskostnaden för fjärrvärme på en mer eller mindre konstant nivå. Ett sätt att göra detta är att öka fjärrvärmesystemens effektivitet. För The district heating sector in Sweden is today facing several challenges due to competition from other heating alternatives as well as decreasing heat demand in buildings. To increase its competitiveness, the district heating companies have to find ways to keep their production costs at a more or less constant level. One way of doing this is to increase the efficiency of the district heating syste

Given monocular video of people performing daily tasks our objective is to estimate the 3D positions of 32 given joints associated to the human skeleton. Due to the success of deep convolutional networks in image classification, image segmentation and activity recognition we propose to estimate 3D joint positions from video using deep convolutional networks. The modeling is carried out within the

This study explores the analytical and conceptual closures within political economy and degrowth literature. In order to explore these closures, poststructural theories of postcolonial and queer have been used. Derridian deconstruction has been applied to the degrowth literature to illuminate the silences and contradictions present within the texts. A deconstructive reading of the degrowth literat

Problem / Background: Today more and more people suffer because of different types of stress at work, school and home. We live in a world that places high demands on us and wants us to constantly learn, develop and perform in various areas. Stress and difficult situations can even affect our learning and reduce the opportunities for growth and development. Because of that, we need to find ways and

The status of our roads and the possibility to monitor the conditions of them are becoming more and more important due to the steady increase of vehicles populating them. This thesis aims to improve a system for which purpose is to gather data about the status of roads, which the Swedish company Klimator develops. With more frequently measured roads saltand plowing efforts could be optimized and i

Åtgärder för att minska risker är en viktig del av de risk- och sårbarhetsanalyser som genomförs av svenska kommuner. Studien visar dock att de åtgärder som tas upp i kommunala risk- och sårbarhetsanalyser inte följs upp i någon större utsträckning. Risk- och sårbarhetsanalyser genomförs av alla svenska kommuner och en viktig del i detta arbete är att identifiera åtgärder för att reducera risker oThe purpose of this study was to investigate how risk and vulnerability reducing measures are described, treated over time and what characterizes implemented measures in municipal risk and vulnerability assessments (RVA). In order to do that, risk and vulnerability reducing measures were categorized, by use of a template for document analysis developed for this study. The document analysis was per

Institutional theory of economic growth argues that the long-term development of a country is greatly influenced by quality of its institutions. On its turn, good institutions would form more naturally in countries with better income distributions than more unequal countries. One of the main references used to support this idea used by researchers is the case of Latin America, especially Argentina

Idag är planering en essentiell komponent i både den offentliga och den privata sektorn. Ett bra planerad projekt har en högre sannolikhet för att lyckas än ett inte så välplanerad projekt. Men ju större ett projekt är, desto mer tidskrävande är planeringsprocessen. I detta examensarbete utvecklades ett planeringsverktyg för att hitta en tillräcklig bra konfiguration mellan personer och deluppgifToday, planning is an essential part in most lines of business. A good planned project has a higher chance of succeeding than a not so well planned project. However, the bigger a project is, the more time consuming the planning phase becomes. This master thesis has been aimed at designing and developing a planning support tool for finding a good match between persons and tasks based on their ski

In today society people live longer and along with the rising life expectancy chronic diseases, like dementia, will become more common. The demand on more and better assistive technology, technology that ease the everyday life for the persons with dementia, will increase. The assistive technology currently recommended by occupational therapists are mainly low-technological solutions. There exist

Lika löser lika, ett gammalt känt begrepp som förklarar varför man kan blanda smör och olja men inte olja och vatten. Men vad ska man göra om man inte vill att fett ska lösa sig i olja? Går det? Denna frågeställning är aktuell för mekaniska kontakter (ex. kugghjul) som arbetar i lättflytande olja, även kallad transformatorolja. Dessa kontakter kan man hitta i lindningskopplare; en elektrisk och mA common reason to malfunctioning of tap-changers is wear of tribological contacts. In order to reduce wear, it would be desirable to lubricate the contacts. Since the tap-changer is working in transformer oil, it is necessary that whatever lubricant is added is compatible with transformer oil. In this work, the compatibility of lubricating grease in transformer oil has been investigated. A wide v

Den 1 juni 2014 trädde lagen om energikartläggning i stora företag (2014:266) i kraft från energimyndigheten. Lagen innebär att alla företag har en skyldighet att göra en energikartläggning för deras årliga energianvändning. Detta för att få ökad kunskap om vad energin används till i företaget. Med stora företag menas att man anställer minst 250 personer eller har en årsomsättning över 50 miljonerThe new law about energy mapping in large companies (2014:266) from energy agency was valid from 1 June 2014. The law requires that every large company has a responsibility to make an energy mapping for their yearly energy usage. This is to get an increased knowledge of what the energy is used for in the company. Definition of a large company is if the company employs least 250 persons and have ye

Är time-lapsedokumentation i tunnelprojekt en effektiv och användbar metod som stöd till uppföljning och dokumentation av daglig produktion? Syftet med examensarbetet är att undersöka och utvärdera time-lapsedokumentation i tunnelprojekt, motivet är att underlätta uppföljning i produktionen vilket skapar gynnsamma förutsättningar för förbättringsarbeten. I en bransch med hård konkurrens strävar f

Dehumanization has been a widely studied phenomenon for the explanation of inter-group conflicts and violence. In this study, two forms of dehumanization, blatant form and subtle form (infrahumanization), have been applied in a class and culture-related conflict, which is a comparison of urban versus rural within the context of sexual harassment. Dehumanization of two targets (urban versus rural)

In this thesis I examine fluctuations and growth rates of household debt before, during and after financial crises in Sweden 1873-2015. The results show similar patterns in fluctuations between crisis and their adjacent years in Sweden. The results also show a significantly higher volatility of household debt growth rate fluctuations before, during and after financial crises compared to the rest o

Uppsatsens titel: Är revisorn vital vid anskaffande av kapital? - En studie om kreditgivares uppfattning av olika revisorer Seminariedatum: 2:e juni 2016 Kurs: FEKH69 - Kandidatkurs i redovisning, 15 hp Författare: Annie Lidé, André Ljungström, Eric Ridell Handledare: Niklas Sandell Nyckelord: Revision, revisionskvalité, kreditgivare, kognitiv psykologi, erfarenhet, byrå, arvode Syfte: Syfte

This papers aims at analysing Chinese suppliers’ expectations of interfirm relationship when Western companies offshore their production to China. The research is motivated by the underrepresentation of the Chinese suppliers’ perspective in the literature and the undisputed role of China as the second most popular destination for offshoring. The literature finds that a successful relationship betw

This report focuses on the issues associated with large occupant loads and counter-flows in underground metro stations. A basic case study is performed by simulating different countermeasures scenarios to investigate the implication that the countermeasures may have on the occupant load on the platform. The countermeasures investigated were modifications to the flow through ticket gates or escalat

Syftet med studien är att kartlägga vilka egenskaper och färdigheter en byggprojektledare bör utveckla för att säkerställa ett projekts framgång. Studien ämnar även undersöka projektledarnas nuvarande ledarkompetenser och val av tillvägagångssätt i projekten. Detta för att bilda en uppfattning av mentorskapets effekter som kompetensutvecklingsmetod, och få en djupare förståelse för hur mentorskapeThe purpose of the study is to identify the leader characteristics and skills a construction project manager should develop in order to ensure a project's success. The aim is also to examine the project manager's current competencies and approaches. The purpose is furthermore to identify how to design a mentoring program to improve the manager’s possibilities to achieve successful projects