Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

Vi har studerat ett material som syftar till ett tidigt samarbete mellan hem och skola för att upptäcka barn med läs- och skrivsvårigheter. Studien har genomförts som en komparativ fallstudie, där två vitt skilda kommuner utgjort grunden. Fallbeskrivningarna består av intervjuer, fältanteckningar och delresultat från en större enkätundersökning som genomförts av materialets upphovsmän. Genom att jämföra två olika fall hoppades vi kunna se och beskriva likheter och skillnader och därmed kunna dra slutsatser kring materialets effekter på ett djupare plan. Undersökningen visar på två scenarion gällande effekterna av materialet, ett positivt och ett negativt.

This study investigates educators? experience of Intensive Behavioral Therapy (IBT) for preschool children diagnosed with autism. The aim is to examine, from the educators? perspective, how useful this method has been, what difference it made for the children with autism that took part in this training and also how the educators? have been able to organize and implement the method. The study is based on 6 semi-structured interviews and 29 surveys.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

Globalization is described as processes of economic, social and political character and a tendency in the field has been to study these aspects of the phenomenon separately. Another common feature of previous studies is to relate to the field at a high abstraction level and talk about the effects and changes in general terms. Such studies of quantitative and statistical nature in which people are constituted as homogeneous groups hides the fact that the relationship between social attributes and context creates unique positions where the effects of globalization are diverse (Sprague, 2005, pp. 16 - 18). The purpose of this bachelor thesis is therefore to break with this entrance to the field and instead focus on a micro level perspective.By conducting a qualitative interview study guided by the globalization theory of the Globalife research team, which shows how structures at the macro level can be understood to affect the micro level, the aim is to reveal potential knowledge gaps within the field.

Aluminium sulphate (Al2(SO4)3) is usually added during the drinking water treatment processin order to precipitate organic and inorganic material, resulting in aluminium-based drinkingwater treatment residual sludge (WTR). Since 2003 Swedish law no longer permits WTR tobe deposited in lakes, and there is an interest to explore the possibility to utilize WTR as soilamendment. The aim of this study was to examine the effects of WTR application on cropgrowth and concentrations of macronutrients and trace elements (including micronutrients andpotential toxic elements). A greenhouse pot experiment was conducted with three soils; a clayloam rich in phosphorous (P), a loamy sand rich in P, and a silty loam with a low soil Pconcentration, and two crop species Italian ryegrass (Lolium multiflorum Lam. cv.

Traditionellt utvärderas effekter av kognitiv träning med objektiva prestationsmått. Syftet med uppsatsen var att undersöka självskattad exekutiv funktion som ett alternativt mått för att utvärdera effekter av kognitiv träning. Som utfallsmått valdes The behavior rating inventory of executive functioning - self report (BRIEF-SR). Vidare användes blandad design med för- och eftermätning samt tre oberoende grupper. Gymnasieelever (n = 63) delades in i; aktiv träningsgrupp, aktiv placebogrupp och passiv kontrollgrupp.

AimThe aim of this study was to evaluate the effects of MotVikt´s obesity-treatment program on eight severely obese subjects, concerning Body Mass Index, Waist-Circumference and Weight after three and a half months and Sense of Coherence, Body Image and Self-experienced Health after three months. The question in focus was: Did MotVikt´s obesity-treatment program have any effects concerning the factors mentioned above?MetodInformation was collected with questionnaires that were filled out by the eight subjects, three men and five women, who participated in MotVikt´s last round of treatment. Data concerning waist-circumference, weight and BMI were provided by MotVikt. The questionnaires that were used to get information about Sense of Coherence, Body Image and Self-Experienced health were SOC-29, BSQ and IQOLA SF-36.ResultatThe average BMI in the group has decreased with 2,9 kg/m2, from 39,7 till 36,8.

Many organizations utilize decision support systems in order to handle different tasks and tosupport the decision-making process. Decision support system is a broad term used to referto several different types of systems. These types of systems can handle a wide range ofoperations within the organization. Consequently this will have an impact on differentoperations within the organization. The main aim of this study was to create a betterunderstanding regarding the impact of decision support systems on the various operationswithin the City Council's procurement units which in turn will increase effectiveness.

Bakgrund: Svenska intensivvårdsregistret (SIR) sammanställer varje år fastställda kvalitetsmått där en av dem är ?Överflyttning till annan intensivvårdsavdelning på grund av egen resursbrist.? Flera studier har visat att de patienter som flyttas mellan intensivvårdsavdelningar har en högre mortalitet och längre vårdtid än de som inte flyttas. Enligt patientsäkerhetslagen ska vårdgivaren förebygga och utreda vårdskador. Ett sätt att mäta vårdrelaterade skador är Global Trigger Tool (GTT).Syfte: Att undersöka frekvensen av skador hos de patienter som överflyttats till annan intensivvårdsavdelning på grund av resursbrist jämfört med en matchad kontrollgrupp.Metod: En retrospektiv, deskriptiv och jämförande pilotstudie. Journaler från patienter som flyttats till annan intensivvårdsavdelning på grund av resursbristscannades efter skador med hjälp av GTT och jämfördes sedan med en kontrollgrupp som inte flyttats mellan intensivvårdsavdelningar.Resultat: I undersökningsgruppen (n=20) återfanns 67 skador med ett genomsnitt på 3,4 skador per patient.

Bakgrund: Kontrastmedel är ett flytande medel som injiceras i kroppen för att förstärka skillnader mellan kroppens olika vävnader. Jodkontrastmedel används varje dag i samband med vissa bestämda röntgenundersökningar. Effekten av kontrastmedel underlättar för att få en bra bilddiagnostik. Användning av kontrastmedel är inte riskfritt eftersom kontrastmedel kan orsaka negativa reaktioner som kan uppträda antingen som akuta eller sena, exempelvis hjärtstillestånd eller klåda. Syfte: Att belysa vikten av information till patienten om risker och biverkningar inför intravenös jodkontrastmedelsinjektion samt att belysa röntgensjuksköterskans roll och ansvar i samband med denna information.

Spectacular buildings and categorized districts are becoming more common elements in cities. In many cases, they are the result of city branding, which means choosing a city image and dealing with it like a brand to profile and compete against other cities. This essay study what impact on and roll in urban planning the trend might have. The first part relies on literary studies and describes what has been written about city branding. The globalization, the experience economy, urban management, urbanization and the theory of the creative class are pointed out as driving forces of the popularity and the spread of city branding.

SAMMANFATTNINGSjuksköterskan tillämpar omvårdnadsprocessen genom att observera, värdera, prioritera, dokumentera och vid behov åtgärda och hantera förändringar i allmäntillståndet, samt motverka komplikationer i samband med sjukdom, vård och behandling. Andningsfrekvens (AF) är den vitalparameter som först förändras och signalerar en förändring i allmäntillståndet. Vid de flesta hjärtstopp på sjukhus finns tecken till försämring hos patienten redan några timmar eller upp till ett dygn före. Syftet var att undersöka sjuksköterskans inställning och följsamhet till att mäta och bedöma AF hos akuta sjuka patienter, för att tidigt upptäcka en försämring i patientens hälsotillstånd. Genom en litteraturstudie framkom fyra teman. Rutiners betydelse, sjuksköterskans inställning till AF och varför den inte mättes, värdet av förändringsarbete samt möjliga arbetssätt för att undvika vårdskador.