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Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. Authors: Mikael Svensson and Alexander Wingren Supervisor: Torbjörn Tagesson Key Words: Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7 Aim: The aim with th
As of 2011 the European Union’s Rules of Origin ((RoO)) no longer require textiles to be sourced in the domestic economies of Least Developed Countries ((LDCs)) if they want to export their apparel under the zero-tariff, zero-quota preference scheme. Now, apparel manufacturers are free to use imported textiles. Informed by Normative Power Europe theory, this thesis identifies two core motives of
The purpose of this thesis was to outline and analyze functions, impacts and challenges of collective action among farmer groups in rural Kenya. The thesis was guided by questions related to how and why farmers cooperate, what the outcomes of collective action on the individual and community level with regard to social and human capital are, and what challenges these farmer groups face. To fulfill
During an archaeological excavation in Uppåkra 2010 I found a so-called “guldgubbe”(goldfoilfigure). This find really caught my attention and especially so because their functions are still debated. This master thesis is about the meaning and use of this, more appropriately called, goldfoilfigure. Many attempts to solve the questions surrounding the functions of the figures have been made during t
Nowadays, the number of people infected with HIV/AIDS keeps rising in many countries. How can this risk be managed in society is an issue that gains on relevance. This paper focuses on the topic, how risk is communicated to society in the case of HIV/AIDS in Germany. It also looks at what aspects are emphasized and if different social groups are represented. Two nation-wide campaigns in Germany fr
In 2011, Liberia saw a drop in women’s representation in Parliament from 14% to 11.65%. In an effort to understand and aid in reversing this declining trend, this thesis aims to highlight the barriers to and strategies for enhancing women’s participation in the Liberian Parliament. To accomplish this goal 21 semi-structured interviews were conducted and analyzed via academic and context-specific d
The pressure on businesses to act ethically and to get involved in the development area has increased. At the same time, the strength of sportsas a vehicle for development is highlighted from various worldly respected leaders and organizations. The research maps the emerging field of businesses responsibility, development andsport in Kenya. Fifteen companies, which operate in the Kenyan market, ar
I upprepade avgöranden har EU-domstolen på senare tid slagit fast att det strider mot unionsrätten att ta ut källskatt på utdelning i gränsöverskridande situationer då jämförbara, rent inhemska transaktioner inte belastas med något motsvarande skatteuttag. Med anledning härav har möjligheten att ta ut källskatt på utdelning varit föremål för omfattande diskussioner, särskilt i utländsk litteratur.Lately, in repeated rulings, the European Court of Justice has held that it is contrary to EU law to levy withholding tax on dividends in transnational situations when comparable, solely domestic transactions are not burdened with a corresponding tax levy. In respect thereof the possibility to levy withholding tax on dividends has been the topic of extensive scholarly discussions, especially in fo
This research study has sought the contextual understanding of young adults’ realities and the perpetual use of violence within heterosexual intimate partner relationships in Hanuabada village, Papua New Guinea through an interactive transformative approach. Peer interviewers guided the researcher’s tasks and conducted semi-structured interviews utilizing a photo voice methodology to investigate t
Research Subject: This study provided a brief discussion on the international labor migration, remittances and their contribution to migrant sending households in rural Bangladesh. Approach: Remittances sent by migrants have become a major source of income for many households in Bangladesh. Remittances enable the migrant households to improve their living standard, invest on education, health care
This study explores Forum of Ministers of Environment of Latin America and the Caribbean (FME) as an institution working to articulate the national, regional and global dimensions of environmental governance and to promote sustainable development in Latin America and the Caribbean through regional cooperation. Drawing on current scholarship on Global Environmental Governance (GEG) and institutiona
Studiens syfte var att undersöka hur klienterna bedömer pågående eller avslutad parbehandling på Familjerådgivningen i Malmö och inkluderade samtliga besökare (N=242)under perioden 101206- 101227. Dessa besvarade vid ett tillfälle en enkät med 20 påståenden som är uppdelade i fem kluster: Bemötande, Tillfredsställelse, ”Gottmandyaden”, Familjerådgivarens förståelse för dyaden samt Organisation ochThe study aimed at finding out how clients judge ongoing or completed couple counselling at Familjerådgivningen in the city of Malmö. It included all visitors (N=242) during the period of 6th – 27th December 2010. At one occasion they filled in a questionnaire comprising five clusters: Counselor’s approach, Satisfaction, Counselor’s understanding of the couple,Organisation and other common factors
This thesis explores the concept of youth organizing in the context of two interrelated youth-led organizations addressing climate change in Kenya. A growing body of interdisciplinary research points to the ways in which engagement in youth organizing initiatives can contribute to the individual development of the youth involved. By engaging youth in political mobilizing efforts against forms of s
This researchʼs foundation is the current state of affairs in Kiribati in relation to the effects of climate change and how the nation will face the future. The paper examines how different actors in Kiribati are helping the country prepare for possible climate change displacement in the future, from the viewpoint of said actors. Interview data, supplemented by observational data from time spent i
As passenger cars emissions standards are tightened manufacturers are forced to cut the cars fuel consumption. This can be done in various ways and one of these is to improve a cars aerodynamic attributes, and above all the car's drag coefficient. A part of the car's total drag is from the air passing through the car's engine compartment and cooling system. The air to slow down, rerout
This master thesis has its setting in the theoretical field of archaeology. The aim is to identify if there are conventional traditions in the archaeological research based on specific periods and if there are, investigate the differences and similarities. The thesis takes inspiration from the well known sociologist Pierre Bourdieu and what he says about the objective structures in society; struct
This investigation is an exploratory case study examining the challenges that juvenile offenders in El Salvador face in integrating into their communities after a significant period of confinement. Given the repressive trend to crime prevention in the Central American context, labeling theory was used as a lens to examine how stigmatization challenges youth’s integration. Moreover, the theories of
This is a study of the European Union (EU) development programme in Peru “Non-State Actors and Local Authorities in Development”. The purpose of the study was to understand how governmentality is created and practiced in the programme. A Foucauldian perspective was applied to the analysis of how neo-liberal rationalities and techniques are practiced in the programme. The principal data collection
