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.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

 The aim of this study was to examine how young people, who have been treated for their misuse and/or to learn to handle a parent's misuse, portrayed the network's implication in their wishes about improving their lives, to make new choices. The network included members of nuclear family, relatives, important persons at school/work and friends. The ?professional network? (therapists and social workers) also became a part in the young people's life during a period. The main issues of this study concerned differences in their experiences of the young persons´ network relationships in before, during and after completed treatment.

Piled friction soil show a set-up which is increasing with the time after installation. The cost could be reduced if the set-up had been taken into account when designing but in Sweden it is very unusual to do that. Previous studies showed that set-up can vary between 25 % and 75 % during the first 90 days after pile installation. This showed that the effect of the phenomenon is difficult to predict. A study involving five projects have been carried out by specifying certain parameters like pile type, method for pile installation and test method for measure the bearing capacity in friction soils located in Sweden.

The aim of this study was to investigate whether a dietary change, physical activity or a combination of both gave the best result when treating obesity, concerning weight loss and BMI. Excessive weight and obesity are today a big health-issue and it is estimated that 10 % of the men and 12 % of the women in Sweden have a BMI over 30, i.e. are suffering from obesity. The corresponding number for children is 3 %. No one can say for sure what causes obesity but there are many theories.

This degree project deals with the concept of creativity and the creative output based on howSwedish upper-secondary design teachers within the Technical Engineering Programexperience this from a student's perspective. The project discusses how the concept creativityis interpreted and how the creative output is regarded by educationalists and professionaldesigners and how this then can be related to literature on the subject and in the steeringdocuments. The purpose of this degree project is to visualize the interviewees' viewpoint oncreativity and the significance of experience, skills, and environment for the creative outputand within the field of design. This in order to, in the pedagogic and didactic situation, enablethe improvement of teaching so that creativity and its output come to show. Moreover, theproject aims to create a ground for discussion of the view of the importance of these skills inthe pedagogic/didactic situation.In order to reach this aim, I have read literature on creativity from several perspectives andcarried out eight qualitative structured interviews: both with three educationalists withoutexperience within the design profession, and with two educationalists who are or have beenactive within the design profession, as well as with three professional designers.

Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

SyfteSyftet med denna studie var att klarlägga om det finns något samband mellan anterior knälaxitet, mätt med KT-1000, och "funktion i sport och fritid" respektive "knärelaterad livskvalitet", enligt Knee injury and Osteoarthrits Outcome Score (KOOS), 6-8 månader efter en främre korsbandsrekonstruktion. Ett annat syfte var att studera om det föreligger någon könsskillnad avseende dessa parametrar.MetodDenna undersökning är baserad på ett prospektivt insamlat registermaterial från Svenska korsbandsregistret samt från Capio Artro Clinic´s IT-register avseende patienter som genomgått främre korsbandsrekonstruktion med hamstringsgraft.Urvalet av patienterna (18-35 år) gjordes konsekutivt under åren 2010-2011 bland de ortopedkirurger som gjort flest antal operationer under denna period, vilket kom att omfatta 427 patienter. Baserat på inklusions- och exklusionskriterier kvarstod 100 patienter. En powerberäkning visade på behov av 58 patienter, 29 män och 29 kvinnor. En jämn fördelning, mellan män och kvinnor gjordes genom lottning.

Stora företagsbedrägerier och skandaler såsom Kreuger, Enron och Worldcom där fordringsägare led omfattande förluster, följs ofta av en debatt om revisionens syfte och omfattning. Efter påtryckningar från EU om att minska den administrativa bördan, öka konkurrenskraften och stimulera Europas ekonomi, avskaffades revisionsplikten för mindre aktiebolag i Sverige 2010. Fordringsägare i form av bland annat kreditgivare och investerare är parter som kan drabbas vid en konkurs och har därför behov av att ha en fungerande relation med företaget. Tillsammans med kompletterande information från revisorer bidrar kreditbetyg till en bättre bild av kreditrisker som fordringsägare utsätter sig för. Syftet med studien är att öka förståelsen för revisionens betydelse i värderingen av ett litet företags betalningsförmåga när det sedan 2010 inte längre är ett lagstadgat krav att ha revisor.

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

The castration of piglets is performed routinely all around the world. Most castrations are done without anaesthesia and analgesia, despite the fact that this procedure has been proved to induce acute pain and stress for the piglets. The procedure regarding castration of piglets is currently a hot topic of debate and an important political issue. The underlying issue is the boar taint which are highlighted in the heating of the meat after slaughter, which in turn can lead to reduced meat sales as it can be perceived as unpleasant for many consumers. The purpose of this study is to examine alternative drugs which may be selected in order to replace the practice of castration of piglets without anaesthesia, in light of improved animal welfare.

The purpose of my one year master?s thesis is to add a documentation of a data processing-process of photo- graphs to the administration of archives. The thesis is written from an archival science perspective which is to be seen in my choice of literature, method and questions at issue. To be able to form a documentation of a data processing-process I studied DiBiS, a company specialized in digitalizing old photographs and publish them on a online database. I also added a chapter where I studied how archival institutions used to handle their old photo- graphs in a traditional manner so the reader of this thesis will be able to understand and see the differences be- tween traditional and modern photograph management.

Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter.Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott.Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen.

Title:        PR-industry: The industry that cannot promote themselves?                ? A thesis of how PR-agencies use relationship marketing to                promote themselves.Authors:    Julia Edvardsson & Jennie JonassonAdvisor:     Navid GhannadLevel:         Bachelor thesis in Marketing, (15 ECTS), Spring 2012Keywords:   Public Relations, Relationship Marketing, Relation, Interaction and NetworkPurpose:    The purpose of this thesis is to bring a better understanding for Public  Relations and for how the PR-agencies promote themselves. The thesis will explore the following questions:? How do the PR-agencies uses relationship marketing to reach out with their knowledge to their potential customers?? Are the any differences between their promotions when it comes to the agencies orientation?Theoretical framework: The chapter begins with a definition of Public Relations. After that a framework of Relationship Marketing theory is made with headlines as relations, interaction and networking.Method:      A qualitative research method, with a deductive approach, has been implemented.