Actualmente, en Chile no existe un método para objetivar la calidad de vida de la persona con afasia, posterior a un accidente cerebrovascular (ACV), esto último es importante debido a que permite que el tratante sepa como el paciente vive y define la forma en que asimila su condición de salud. Este estudio tiene por objetivo, realizar la adaptación cultural y evaluar la aceptabilidad, confiabilidad y validez de la Stroke and Aphasia Quality of Life scale - 39 (SAQOL-39). El proceso de traducción y adaptación cultural al español chileno, se realizó con métodos estándar. Se tradujo y luego contratradujo la escala, para ser probada en una muestra (n = 5). Todo esto asistido por un comité experto. Luego, en una muestra n = 31 de sujetos con afasia posterior a un ACV, de evolución mayor a 3 meses, se evaluó la aceptabilidad, confiabilidad y validez de la escala SAQOL-39, con el uso de métodos estadísticos estándar. La transculturización es exitosa según comité experto y la retroalimentación de la muestra. La aceptabilidad fue moderada, con buena consistencia interna (α = 0,76 a 0,95) y confiabilidad interevaluador (κ = 0,35). Presenta buena validez interna entre los subdominios y el puntaje total (rho = 0,88 a 0,94), y una validez externa moderada (rho = 0,36 a 0,88) entre todas las relaciones. La traducción de la escala SAQOL-39 cumple con los objetivos al presentar buen nivel semántico, idiomático y experiencial, conservando el sentido de la escala original. La escala SAQOL-39 es confiable, válida y moderadamente aceptable para medir la calidad de vida en el paciente afásico. Se requieren investigaciones con mayor muestra para asegurar el estudio de todos los parámetros psicométricos requeridos. / To this day, in Chile, there is no method to assess the health related quality of life in people with post-stroke aphasia, this is important because it allows the clinic to know how the patient live and define his health condition. This investigation aims to translate and culturally adapt, and to evaluate the acceptability, reliability and validity of the Stroke and Aphasia Quality of Life scale – 39 (SAQOL-39). The translation and cultural adaptation process from English to Chilean spanish was realized according to standard methods. The scale was translated and back-translated, to later be tested in a small sample (n = 5). An expert committee assisted the researchers during the whole process. Then, in a sample (n = 31) of subjects with post-stroke aphasia, with an evolution > 3 months, it was evaluated, with standard statistics methods, the acceptability, reliability and validity of the SAQOL-39 scale. The Cultural adaptation was successful according to the expert committee, y the feedback obtained during the test phase. There was a moderate acceptability, a good internal consistency (α = 0,76 a 0,95) and inter-rater reliability (κ = 0,35). It shows good internal validity between domains and the total score (rho = 0,88 a 0,94), and moderate external validity (rho = 0,36 a 0,88) when compare with external criteria. The translation and cultural adaptation of the SAQOL-39 scale meets the objectives, presenting good semantic, idiomatic and experiential level, retaining the original meaning of the scale. The SAQOL-39 scale is reliable, valid and has moderate acceptability, to assess the health related quality of life in the aphasic patient. More research, with larger samples, is needed to ensure the evaluation of all psychometric analysis required.

Until Serge Prokofiev’s 1924 ballet score Trapèze, the double bass occupied a background or at best a doubling role in almost all composers’ use of the instrument. Technical challenge was limited in these pieces, because composers did not see the instrument’s potential in a chamber music environment. As luthiers developed the instrument, the technical ability of players grew, and composers began writing more challenging music for the instrument. As one of the first major composers to see the double bass in a new light, Prokofiev wrote challenging music for the instrument. This paper illuminates the alluring pedagogical aspects of Prokofiev's Quintet in G Minor, Op. 39 and provides recommendations for accomplishing some difficult passages with ease.

As áreas contaminadas por NAPL (Non-Aqueous Phase-Liquids ou fase líquida não aquosa ou ainda fase livre) podem causar riscos à saúde humana e aos ecossistemas, restrições para o desenvolvimento urbano e diminuição do valor imobiliário das propriedades. Este trabalho utilizou o gás radônio como um indicador para a análise de gás subsuperficial do solo, uma vez que este gás nobre apresenta boa solubilidade em uma ampla gama de NAPL, sendo parcialmente retido na contaminação NAPL. Portanto, uma diminuição da atividade de gás radônio no solo contaminado pode ser esperada, devido à elevada capacidade de particionamento do radônio em NAPL, o que permite que o NAPL retenha uma parte do radônio anteriormente disponível nos poros do solo. O levantamento foi realizado em uma indústria abandonada, contaminada por NAPL pouco volátil, localizada na zona sudeste da cidade de São Paulo, entre junho de 2014 e maio de 2015. A concentração de radônio foi avaliada pela metodologia de detecção passiva com detectores sólidos de traços nucleares (SSNTD) tipo CR-39 em dez estações de monitoramento instaladas na área contaminada investigada e nomeadas de A até J. A média das concentrações de atividade de radônio para as oito estações de monitoramento em locais supostamente não contaminados variou de (22 ± 4) kBq.m-3 a (39 ± 4) kBq.m-3. Para as duas estações de monitoramento supostas como locais contaminados, as concentrações de radônio foram (1,4 ± 0,4) kBq.m-3 e (13 ± 9) kBq.m-3. Os resultados demonstraram que o método utilizado foi consistente com as técnicas convencionais de investigação ambiental para a maioria das estações de monitoramento em diferentes estações do ano. Resultados obtidos com CR-39 variam ao longo dos períodos de exposição, devido à sazonalidade. Não foi observada relação entre as oscilações das concentrações de atividade de radônio e o volume de chuva acumulada nos diferentes períodos de exposição dos detectores CR-39. As menores concentrações de atividade do 222Rn ocorreram nas estações de monitoramento G e H e verificou-se por espectrometria gama, que a baixa atividade não está relacionada à concentração de atividade de seu pai 226Ra na série do decaimento radioativo do 238U, reforçando a teoria de retenção do gás radônio nos locais contaminados por NAPL. Resultados da etapa de remediação comprovaram que a técnica utilizada neste trabalho foi mais eficiente que as técnicas convencionais de investigação ambiental, especialmente para as estações de monitoramento D e G na área contaminada investigada. / Contaminated sites by NAPL (Non-Aqueous Phase-Liquids) may lead to safety risks to human health and to ecosystems, restrictions to urban development and decrease of real estate value. This work used the radon gas as an indicator for the analysis of subsurface soil gas, once this noble gas presents good solubility in a wide range of NAPL, being partially retained in the NAPL contamination. Therefore, a decrease of the activity of radon in the contaminated soil gas can be expected, due to the high capacity of partitioning of radon in NAPL, which allows that the NAPL retain part of the radon previously available in the soil pores. The survey was carried out at a disused industry, contaminated by low volatile NAPL, located at southeast of São Paulo city, from June/14 to May/15. Radon was evaluated by passive detection methodology with CR-39 solid state nuclear track detectors (SSNTD) in ten monitoring stations installed in the contaminated area investigated and named \"A\" to \"J\". Radon concentrations average for the eight monitoring stations at non-contaminated locations varied from (22 ± 4) kBq.m-3 to (39 ± 4) kBq.m-3. For the two monitoring stations assumed as contaminated locations, radon concentrations average were (1.4 ± 0.4) kBq.m-3 and (13 ± 9) kBq.m-3. The results have shown good agreement between the used method and the conventional environmental investigation techniques, for the majority of the monitoring stations in different seasons. Results obtained with CR-39 detectors varied over the exposure time due to the different seasons. No relation was observed between radon activity concentrations and rain volume accumulated over the different CR-39 exposure times. The lowest 222Rn activity concentrations occurred in G and H monitoring stations, also verifying by gamma-ray spectrometry, that the low activities are not related to the activity concentration of its father 226Ra from the 238U decay chain, reinforcing the theory that radon gas is retained in sites where NAPL contamination is present. Results obtained during environmental remediation proved that the methodology employed in this study was more efficient than the conventional investigation techniques, specially for the D and G monitoring stations to the investigated site.

As áreas contaminadas por NAPL (Non-Aqueous Phase-Liquids ou fase líquida não aquosa ou ainda fase livre) podem causar riscos à saúde humana e aos ecossistemas, restrições para o desenvolvimento urbano e diminuição do valor imobiliário das propriedades. Este trabalho utilizou o gás radônio como um indicador para a análise de gás subsuperficial do solo, uma vez que este gás nobre apresenta boa solubilidade em uma ampla gama de NAPL, sendo parcialmente retido na contaminação NAPL. Portanto, uma diminuição da atividade de gás radônio no solo contaminado pode ser esperada, devido à elevada capacidade de particionamento do radônio em NAPL, o que permite que o NAPL retenha uma parte do radônio anteriormente disponível nos poros do solo. O levantamento foi realizado em uma indústria abandonada, contaminada por NAPL pouco volátil, localizada na zona sudeste da cidade de São Paulo, entre junho de 2014 e maio de 2015. A concentração de radônio foi avaliada pela metodologia de detecção passiva com detectores sólidos de traços nucleares (SSNTD) tipo CR-39 em dez estações de monitoramento instaladas na área contaminada investigada e nomeadas de A até J. A média das concentrações de atividade de radônio para as oito estações de monitoramento em locais supostamente não contaminados variou de (22 ± 4) kBq.m-3 a (39 ± 4) kBq.m-3. Para as duas estações de monitoramento supostas como locais contaminados, as concentrações de radônio foram (1,4 ± 0,4) kBq.m-3 e (13 ± 9) kBq.m-3. Os resultados demonstraram que o método utilizado foi consistente com as técnicas convencionais de investigação ambiental para a maioria das estações de monitoramento em diferentes estações do ano. Resultados obtidos com CR-39 variam ao longo dos períodos de exposição, devido à sazonalidade. Não foi observada relação entre as oscilações das concentrações de atividade de radônio e o volume de chuva acumulada nos diferentes períodos de exposição dos detectores CR-39. As menores concentrações de atividade do 222Rn ocorreram nas estações de monitoramento G e H e verificou-se por espectrometria gama, que a baixa atividade não está relacionada à concentração de atividade de seu pai 226Ra na série do decaimento radioativo do 238U, reforçando a teoria de retenção do gás radônio nos locais contaminados por NAPL. Resultados da etapa de remediação comprovaram que a técnica utilizada neste trabalho foi mais eficiente que as técnicas convencionais de investigação ambiental, especialmente para as estações de monitoramento D e G na área contaminada investigada. / Contaminated sites by NAPL (Non-Aqueous Phase-Liquids) may lead to safety risks to human health and to ecosystems, restrictions to urban development and decrease of real estate value. This work used the radon gas as an indicator for the analysis of subsurface soil gas, once this noble gas presents good solubility in a wide range of NAPL, being partially retained in the NAPL contamination. Therefore, a decrease of the activity of radon in the contaminated soil gas can be expected, due to the high capacity of partitioning of radon in NAPL, which allows that the NAPL retain part of the radon previously available in the soil pores. The survey was carried out at a disused industry, contaminated by low volatile NAPL, located at southeast of São Paulo city, from June/14 to May/15. Radon was evaluated by passive detection methodology with CR-39 solid state nuclear track detectors (SSNTD) in ten monitoring stations installed in the contaminated area investigated and named \"A\" to \"J\". Radon concentrations average for the eight monitoring stations at non-contaminated locations varied from (22 ± 4) kBq.m-3 to (39 ± 4) kBq.m-3. For the two monitoring stations assumed as contaminated locations, radon concentrations average were (1.4 ± 0.4) kBq.m-3 and (13 ± 9) kBq.m-3. The results have shown good agreement between the used method and the conventional environmental investigation techniques, for the majority of the monitoring stations in different seasons. Results obtained with CR-39 detectors varied over the exposure time due to the different seasons. No relation was observed between radon activity concentrations and rain volume accumulated over the different CR-39 exposure times. The lowest 222Rn activity concentrations occurred in G and H monitoring stations, also verifying by gamma-ray spectrometry, that the low activities are not related to the activity concentration of its father 226Ra from the 238U decay chain, reinforcing the theory that radon gas is retained in sites where NAPL contamination is present. Results obtained during environmental remediation proved that the methodology employed in this study was more efficient than the conventional investigation techniques, specially for the D and G monitoring stations to the investigated site.

Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

En aquesta tesi, inscrita en una doble línia de recerca: estudis de literatura oral popular i estudis de gènere i/o feministes, s'analitza la figura de la folklorista Adelaida Ferré i Gomis (Barcelona 1881 – Barcelona 1955), de manera especial com a rondallista. El treball s’estructura en dues parts: d’una banda es presenta la biografia de la folklorista, el seu context familiar, trajectòria professional i el seu treball com a conreadora del folklore a través de l’anàlisi de diversos materials, de fonts orals fonamentals i a través de la correspondència que va mantindre amb el seu mestre Rossend Serra i Pagès. En aquesta primera part també s’exposa la situació de les dones catalanes de final del segle XIX i principi del XX, el marc general —durant els primers trenta anys del segle XX— en què es va produir la seua incorporció al folklore i quines van ser les aportacions que hi van fer en aquest període. A més, s’estudia el paper que Rossend Serra i Pagès va tindre en la formació de les joves folkloristes i gràcies al qual va iniciar-se i consolidar-se el treball d’aquestes dones a aquesta disciplina. La segona part de l’estudi se centra en la transcripció, edició, catalogació i anàlisi d’un corpus de 96 rondalles eminentment inèdites. Aquests relats es presenten classificats en tres apartats diferents: (1) Rondalles catalogades a l’índex tipològic internacional [ATU]; (2) Rondalles catalogades al web RondCat (i no a ATU), i (3) Versions no catalogades. Amb aquesta tesi es posa de manifest la faena de les folkloristes catalanes de principi de segle XX, es reivindica la figura i el treball —poc o gens conegut— d’Adelaida Ferré i Gomis com a folklorista, i s’enriqueix el panorama de la rondallística catalana amb la incorporació de noves versions de tipus ja existents i de tipus nous. / En esta tesis, inscrita en una doble línea de investigación: estudios de literatura oral popular y estudios de género y/o feministas, se estudia la figura de la folclorista Adelaida Ferré i Gomis (Barcelona 1881 – Barcelona 1955), de manera especial como recolectora de cuentos populares. El trabajo se estructura en dos partes: por un lado se presenta la biografía de la folclorista, su contexto familiar, su trayectoria profesional y su trabajo como cultivadora del folclore a través del análisis de distintos materiales, de fuentes orales fundamentales y a través de la correspondencia que mantuvo con su maestro Rossend Serra i Pagès. En esta primera parte también se expone la situación de las mujeres catalanas de finales del siglo XIX y principios del XX, el contexto general —durante los primeros treinta años del siglo XX— en que se produjo su incorporación al folclore y cuáles fueron las aportaciones que hicieron en este período. Además se estudia el papel que tuvo Rossend Serra i Pagès en la formación de jóvenes folcloristas y gracias al cual se inició y se afianzó el trabajo de estas mujeres en esta disciplina. La segunda parte del estudio se centra en la transcripción, edición, catalogación y análisis de un corpus de 96 cuentos populares en gran parte inéditos. Estos relatos se presentan clasificados en tres apartados distintos: (1) Narraciones catalogadas en el índice tipológico internacional [ATU]; (2) Narraciones catalogadas en la página web RondCat (i no en ATU), y (3) Versiones no catalogadas. Con esta tesis se pone de manifiesto el trabajo de las folkloristas catalanas de principios del siglo XX, se reivindica la figura y el trabajo —poco o nada conocido— de Adelaida Ferré i Gomis como folclorista, y se enriquece el panorama catalán de los cuentos de tradición folclórica con la incorporación de nuevas versiones de tipos ya existentes y de nuevos tipos. / This dissertation, set within a twofold research line: popular oral literature studies and gender and/or feminist studies, analyzes the importance of the folklorist Adelaida Ferré i Gomis (Barcelona 1881 - Barcelona 1955), especially as a folktales collector. The work is structured into two parts: the first one presents the folklorist's biography, her family background, her career and her work as a folkloric scholar through the analysis of various materials, fundamental oral sources and her correspondence with her teacher Rossend Serra i Pagès. It also sets out the situation of Catalan women between late 19th and early 20th centuries, the general context -during the first thirty years of the 20th century- in which they joined the study of folklore, and which were their contributions to the discipline in this period. Moreover, it studies the role played by Rossend Serra i Pagès in teaching young female folklorists, thanks to which they could commence and consolidate their work in this discipline. The second part of this study focuses on the transcription, edition, cataloguing and analysis of a corpus of ninety-six mostly unpublished folktales. These tales are classified into three groups: (1) Folktales catalogued in the ATU international classification system; (2) Folktales catalogued in the web RondCat (and not in ATU), and (3) Folktales not catalogued. This doctoral thesis highlights the work of Catalan female folklorists at the beginning of the 20th century, calls deserved attention to Adelaida Ferré i Gomis's almost unknown contribution to the folkloric research, and enriches the Catalan folktales corpus with the addition of both new versions of already existing types and new types.

<p>Från och med år 2005 ska alla noterade företag upprätta sina koncernredovisningar i enlighet</p><p>med de standarder som utfärdats av IASB och som antagits av EU-kommissionen. En av</p><p>IASB:s grundläggande riktlinjer är att redovisningen ska ge en rättvisande bild av företagets</p><p>situation. Bankindustrin motsatte sig införandet av en standard, IAS 39, då de ansåg att den</p><p>skulle misslyckas med att ge en rättvisande bild. Vårt syfte med uppsatsen är att studera i</p><p>vilken utsträckning banker i sin redovisning kan ge en rättvisande bild av ekonomiska</p><p>händelser i enlighet med IAS 39. Vårt empiriska material baserar sig till största del på</p><p>intervjuer med fyra bankkoncerner samt två revisorer och en analytiker. Under studiens gång</p><p>har vi funnit att åsikterna kring IAS 39 går isär. Bankindustrin är av en åsikt medan</p><p>intressenterna, i de flesta fall, är av en annan. Uppsatsen är till stor del strukturerad efter den</p><p>rättvisande bildens kvalitativa egenskaper. Analysen görs utifrån de kvalitativa egenskapernas</p><p>kännetecken. Studien visar på:</p><p>Relevansen har blivit lägre sett ur kravet förståelse och blivit högre sett ur kravet</p><p>aktualitet.</p><p>Jämförbarheten har blivit lägre enligt bankindustrin och högre enligt intressenterna,</p><p>sett ur kraven lika händelser och spelregler</p><p>Validiteten har blivit lägre enligt bankindustrin och högre enligt intressenterna, sett ur</p><p>kraven fullständighet och neutralitet.</p><p>Verifierbarheten varierar sett ur kraven kontroll och samstämmighet.</p>

<p>Då det sedan 2005 har varit obligatoriskt för företag att värdera sina finansiella tillgångar enligt IAS 39 fann vi det intressant att fördjupa oss i vilka effekter den nya redovisningen gett. Inom banksektorn utgör andelen finansiella tillgångar en stor del av de totala tillgångarna, varför vi beslöt oss för att undersöka just den branschen. För att kunna få ett tillfredsställande djup i uppsatsen valde vi att göra en fallstudie över Swedbank. Den forskningsfråga som vi har valt att undersöka är: Vilka effekter har värdering till verkligt värde av finansiella instrument i Swedbank haft för externa intressenter? Vi har valt att dels använda oss av intervjuer med personer som har olika kunskapsområden, för att få en mer övergripande bild, dels har vi granskat Swedbanks årsredovisningar för att se eventuella effekter i siffror. En modell över kvalitativa egenskaper har använts för att göra en jämförelse med våra undersökningar. Dessutom har vi genom att leta efter eventuella effekter på likviditeten ytterligare analyserat hur Swedbank uppfyller kravet på tillförlitlighet. I analysen har vi kommit fram till att det har skett en förbättring i Swedbanks redovisning då bland annat tillförlitligheten har ökat på flera plan. Bilden av företaget blir mer rättvisande då innebörden redovisas före formen. Dessutom blir det enklare för externa intressenter att göra jämförelser mellan olika företag då redovisningen görs på samma vis. På det generella planet har vi kunnat konstatera att riskerna för försämrad likviditet ökar om värderingsmodeller används vid värderingen. Inom Swedbank har detta dock undvikits genom att de inte använder sig av denna typ av modeller. Till framtida studier föreslår vi en undersökning av flera banker för att få en tydligare överblick av banksektorn.</p>

No description available.