This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

The background to this study is that the forest company, Holmen, has found large discrepancies between harvested volume and the measured volume at the industry. Factors like bark features, breakage, double tops, bends and stem damages was noted, and all stems were measured manually. Hypothesis testing with the method "random in pairs" were used to examine whether the harvester measured values significantly differed from the manually measured. The result of a properly calibrated harvester shows in average underestimation of the volume with Skogforsk Pine as a bark function. This means that the harvester isn´t the reason why the volume measured in the industry is lower, the fault is elsewhere. The study also indicates a need for a unique bark function for logepole pine..

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

In the wake of a heightened interest in the Swedish Middle Ages, the need for knowledge has increased as well. The Swedish Middle Ages was an era when the country truly began to grow closer to the European sphere of culture. The forces behind this transformation are largely to be sought among the social elite, the budding aristocracy of Sweden. The process of becoming ?Europeans? brought with it great changes to Sweden, not the least in terms of the political arena.

SammanfattningAnalysen undersöker meningserbjudandet gällande konsumentfrågor i tre läroböcker inom hem- och konsumentkunskap, med utgångspunkt i kursplan 2000 (Skolverket, 2000a). Först definierades och avgränsades konsumentfrågorna med hjälp av konsumtionsprocessen (Bjurström, 2004, McGregor, 2011a). Det andra steget i analysen var att kategorisera det befintliga konsumentinnehållet utifrån tre undervisningsstrategier: fakta-, normerande- och pluralistisk undervisningsstrategi (Skolverket, 2002, Kronlid & Öhman, 2010). Som ett tredje steg genomfördes en analys även av kursplan 2000, med hjälp av de tre undervisningsstrategierna. Detta tredje steg utgick ifrån antagandet att läroböckernas legitimitet och relevans styrs av kursplanen (Sellander, 1988, Lundgren, 1989, Englund, 2011).

Extensive planting of the tree species lodgepole pine (Pinus contorta var. latifolia) during the 1970s and 80s has resulted in large areas now being available for commercial thinning. However, the varying quality of the stands creates a problem. The purpose of this study was to investigate, at the Torsby district of the Stora Enso forest company, how well the present computer records of the stands correspond to reality and determine which stands are, from a qualitative perspective, suited for timber production. Finding variables that indicate better stands would give Stora Enso the possibility of selecting qualitative stands which are more profitable to thin. The study included 32 stands containing at least 70 % Pinus contorta.

Accessibility is today a topic of high current interest. It is a requirement for equality and a democracy question. By the year 2010, easy measured hindrances in all of Sweden's municipalities should be cleared away; this is stated in Swedish law. The physical accessibility to our public places is particularly important for functionally disabled people since it affects their possibilities to be outdoors and also their participation in society. When designing these places, it is difficult to find solutions that fit everybody, especially since good accessibility not only should fulfill all physical requirements of accessibility but also values of experience.

A flat organisation makes a horizontal career development possible, which means that it is more important to develop an individual?s knowledge base than to gain a higher title. This leads to a personal development, which motivates expats to stay. Since the responsibility of the career development mostly lies on expats themselves, companies should create conditions that make individual, internal job search possible. Like in IKEA:s case, it can be done through a strong and prestige less company culture, that penetrates the whole company.

The aim of this essay was to describe and interpret the managements and organizations impact regarding the caregivers working conditions. To examine this we used a qualitative method. We completed two group interviews and five individual interviews with a total of fifteen enrolled nurses that worked within elderly care. In our interviews we found that the enrolled nurses felt that the organizations economic interests collided with their personal values regarding good quality elderly care. We also found that the caregivers experienced that they had an impact on their working conditions and that their employer was the main reason for making it possible..

Our task was to create a virtual test bench for verifying memory addresses in our commissioning body?s models. The purpose with the testbench was that it should be created in such a way that it would be easy to change the device under test without any major changes in the testbench.To solve the problem that the testbench had to be able to verify different devices we had to create a general enviroment for how the testbench had to be composed. By doing an analysis of which com-ponents that are usually included in a testbench and which components that were necessary in our project we came up with a generall enviroment for the testbench. Our result was a testbench with the follwing basic functions:* Read from a file that contains read and write operations to the Device Under Test (DUT).* Apply the stimulus to the device* Read the results from the device* Compare the results with wanted values* Generate a log file which contains information about the simulation result..

Authors: Sofia Eriksson and Malin Wändahl Title: To swim with sharks --? a qualitative study of female journalists work situation in Cape Town due to gender Level: Bachelor of Journalism. Autumn 2013 Location: University of Gothenburg Although the distribution of sex in the South African media houses is equal, research shows that the work conditions for women and men are unequal. Therefore, we have studied how the situation looks like beyond the statistics. The aim of our thesis is to examine, due to gender, how female journalists in Cape Town experience and cope with their work situation in a profession traditionally dominated by men.