This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The purpose of this examination work was to make a general description about drying and storage of grain, and a case study with a comparison between brought and home-made feed. The case study was made on the farm Solhem in Hörby, a farm that produces 3870 pigs for slaughter a year. In this project three alternatives have been compared, 1st alternative: own produced grain approx. 400 ton + wet grain 415 ton purchased during fall, 2nd alternative: own produced grain approx. 400 ton + dry grain 415 ton purchased during winter, 3rd alternative: bought feed 815 ton purchased continuously during the year. Considering the price information provided to me the 1st alternative gave the cheapest feed..

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This review article presents the splicing process during messenger RNA maturation and how it is regulated by different Cis-regulatory RNA-sequence elements and splicing factors. A more detailed description of the process alternative splicing and its importance to the function of genes from the model organism Arabidopsis thaliana is also given. A single eukaryotic gene can by the process alternative splicing (AS) give rise to a number of functionally mature mRNA-molecules, which in turn encodes for structurally and/or functionally different proteins. During the course of evolution, the process alternative splicing has thus shown to be effective in increasing transcriptome and proteome diversity of most eukaryotic organisms. This suggests therefore that the dominant theory in molecular biology, a gene encodes for a protein, needs to be corrected.

This essay is written within my education for Technical Officer in the Swedish armed forces. The essay describes the alternative fuels that the Swedish armed forces can make use of if the supply of fossil fuels is insecure. The alternative fuels that are described and compared are; Synthetic diesel, Organic diesel, Methanol and Ethanol. The essay describes the process of producing the alternatives, the need for modification and the economics for each alternative. The alternatives are compared and assessed for their ability to secure the supply of fuel to the Swedish Armed Forces.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

ABSTRACTPurpose/aim: Are there any differences between how ?old? and ?young? groups within social movements in Sweden view (value) and use alternative and mainstream media?Material/method: The answer to the research problem is sought by conducting qualitative research interviews with representatives of four different groups: Alternativ Stad, Folkkampanjen mot Kärnkraft-Kärnvapen, Attac Sverige and Ingen Människa är Illegal. The theoretical framework consists of research on social movements, especially on their relation to media, and on alternative media.Main results: There exist some, but not great, differences between how ?old? and ?young? groups view and use mainstream and alternative media. The differences are relatively small when it comes to views on media and somewhat larger concerning media use.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This paper deals with institutional and structural factors' influence on democratic transition in limited multiparty regimes in Sub-Saharan Africa. Comparing the cases Kenya and Tanzania, of which the former has made a transition to democracy and the latter has not, this paper reaches the conclusion that political traditions, the coalescing of the opposition, and the elites ability to learn from the electoral process is essential for a transition to democracy. In the specific cases, the harshness of the Moi regime and the Tanzanian vision of national unity may possibly carry some explanatory power, alongside the pressure from international actors.These results have been reached through the application of a comparative case study, where democratic transition constitutes the dependent variable. It should be noted that a harsh definition of the term transition has been applied, according to which the incumbents actual loss of an election is a necessary indicator for transition. However, the Freedom House and Polity scores have been brought up as complement of this definition.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.