The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

This essay is a case study of how two non-profit organizations, in the same line of business work with external communication and new media such as Internet and social media (Facebook and Twitter).Both these organizations are located in different countries and the purpose of the case study is also to find out if the differences in their work methods in communication depend on organizational or cultural differences. The case study was conducted in the organizations Sverige Amerika Centret in Karlstad, Sweden and The Swedish Council of America in Minneapolis, US. A qualitative approach executed through interviews and a qualitative content analysis of the organizations annual report from 2010. The result of the interviews and the document content analysis shows that there are differences in the way these organizations handle their work with external communications and new media. One of the organizations uses new media more actively in their work with communication and through that channel creates a relationship with its external audiences. The theories that has been used for this case study is Organization communication, Intercultural communication, Public Relations and Organization culture. Keywords: external communication, new media, culture and employees..

Intimate partner violence is the most common health issue for women between the ages of fifteen to sixty-four in Sweden as well as the majority of European countries according to the United Nations. Aim ? The aim of the study was to illuminate nurses? experiences when caring for women exposed to intimate partner violence. Method ? This thesis was a literature review based on both qualitative and quantitative articles to give as comprehensive a view as possible.

The aim of this thesis is to investigate the reason behind thedecision to open libraries at subway stations in Stockholm.The theoretical framework for the study is Douglas Raber´s threeideologies, social activism, conservative response and populistinitiative. The study includes interviews with librarians and apolitician responsible for the service and documents with plansfor the Public Libraries development during the period. Theempirical material was examined with an idea- and ideologicalanalysis.The conclusion is that the concept of the subway libraries consistsof a combination of the three ideologies but the most evidentare those of populist initiative and social activism.The reason for opening libraries at subway stations is to makethe libraries more easily accessible, to attract new visitors and tomake the Public Libraries service more visible. These smalllibraries have a function as a market place for the Public Librariesand as a meeting place in the city..

The purpose of this paper is to examine if there are any differences or similarities when it comes to teaching religion in a multicultural school versus teaching religion in a homogeneous school in Sweden. How do teachers describe religious education in schools and how do they justify their teaching strategies? What similarities or differences are there between teachers' approaches when teaching religion in homogeneous versus multicultural schools?The study is based on qualitative interviews which includes a total of four schools; two homogeneous and two multicultural. These schools have been selected with the help of the Migration Board's annual report from 2014 as well as from my own personal knowledge. One religious teacher from each of the schools was interviewed.The conclusion, among others, is that ethnic Swedish pupils do not have the same understanding of religion as students of different ethnicity.

This report tries to discuss the concept of social sustainability; what it means and how residential development can be made more socially sustainable. This is done by interviewing several and various representatives in JM AB, the municipality of Uppsala and residents of Åriket to explore how JM AB as a housing developer and the municipality are working with issues regarding social sustainability and what the residents in one of the new housing projects themselves think of these issues. The result of these interviews will be compared and analyzed with the prospect of finding common variables and hopefully ways of improvement.This will result in our own recommendations of areas of improvement either by broad initiatives or specific actions to increase the social sustainability. Areas such as meeting places, sustainable functions and joint efforts between different parties. During the work on the report we come in contact with several other areas of interest that we are not able to process ourselves and therefore recommend them for future studies..

Simplicity, intimacy, freedom and one single threadcharacterize the knitting technique.In my project, I have studied ways of creating three-dimensional shape and structure using single threads and various knitting techniques. I applied my ideas in a collaboration with the singer Sofia Karlsson. The focus has been to design a portable object that can be used in pictures for the cover and promotion of her upcoming album.The material I studied, processed and used in creating the three-part object was linen. In the center stands a collar, that changes expression depending on how it is worn and which side is turned towards the outside. The collar interacts with a cylinder for her hands and a hairnet.

Background: Anorexia Nervosa (AN) is a complex condition with high mortality. AN has increased within the last fifty years and it?s associated with considerable suffering.Aim: To describe women?s experiences of AN.Method: This study was made as a systematic literature review. Articles were searched in Chinal, PubMed and PsycINFO. Eleven articles were used.

In Automatic Milking Systems (AMS), cows are kept in a free stall barn equipped with one or several milking units (MU). The cows? activities in the system are called cow traffic. There are three types of cow traffic systems: guided, partly-guided and free. Free systems have no gates, allowing the cows access to the feeding and resting areas at any time.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

In outdoor education the empirical outdoor experience is an important basis for a learning process ? the teacher can affect learning with the choice of location. In order to develop the model in school, we need to build on teachers' perception of how their every day schoolwork looks like. This paper takes as its starting point at three teachers' perception of their learning environment and outdoor environments as well as a theoretical model of the site's importance in the learning process. The paper addresses both the importance of a structured and a unstructured meeting with outdoor sites.