This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

According to the Water Framework Directive of the European Union, macrophytes should be used as indicators in the ecological and environmental monitoring of lakes. In the member state Sweden the Environmental Protection Agency has elaborated assessment criteria for determining lake status based on macrophytes. The main focus of this thesis is to evaluate the efficiency of the assessment criteria for macrophytes. In addition the concordance between the ecological status classes of the four quality factors included was analysed.The assessment criteria for macrophytes are based on the total phosphorus preference of the respective species. The focus is thus mainly on the nutrient level of the investigated lakes and the environmental problem monitored is eutrophication.

The aim of this study about post-conflict economic, social and political reintegration of ex-combatants is to understand how such a process should be prepared for in order to help as many traumatized and sometimes destructive or disabled soldiers as possible to re-establish themselves as functioning civilians as well as preparing communities for their return. In order to do this I have focused on Africa and in particular the DDR-process of post war Sierra Leone. My study concludes that the relation between ex-combatants and civilians and the prospect of a positive future are crucial to a successful reintegration process..

Svenska elevers resultat i skolan har sedan mitten av 1990-talet försämrats. Det finns flera olika orsaker, bland annat att när kommunen tog över ansvaret för skolan blev den svenska skolan mer avreglerad. Det var meningen att kommunen som har mer kunskap på lokal nivå skulle kunna fördela resurserna och göra skolan mer likvärdig, men så är det inte idag. Det finns även kopplingar till att prestationerna och föräldrars socioekonomiska status påverkar resultaten. Men även tiden föräldrarna har med barnen har minskat, mycket på grund av att båda föräldrarna arbetar idag.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

Undersökningens utgångspunkter är att studera hur pedagoger i år 1 arbetar med bildämnet, samt vad de anser om ämnet bild. I studien ingår fyra pedagoger som alla är verksamma i år 1. De arbetar två och två. Undersökningen genomfördes med hjälp av separata semistrukturerade intervjuer med de fyra pedagogerna samt ostrukturerade observationer av pedagogernas arbete i klassrumsmiljöerna.Det framkom att tre av pedagogerna har bild i sin utbildning, mer eller mindre. Den första via sin tidigare förskollärarutbildning, den andra genom sin lärarutbildning, dock tycker pedagogen att det är för längesedan och därmed inte längre aktuellt och färskt i minnet.

SVT:s Uppdrag granskning sände i januari-februari 2011 två avslöjande reportage om Ikea och dess grundare Ingvar Kamprad. I den här uppsatsen görs en kvantitativ innehållsanalys av hur dagstidningarna Aftonbladet, Dagens Nyheter, Expressen, Smålandsposten och Svenska Dagbladet rapporterade kring Kamprad i 74 artiklar under efterspelet till granskningen. Forskningsfrågan är huruvida rapporteringen i ett mediedrev styrs av huvudpersonens status i samhället. Resultatet tolkas med hjälp av teorier om mediedrev och framing och jämförs med tidigare forskning om två politiska affärer: Rainer-affären 1983 och Freivalds-affären 2000. Undersökningen visar att flertalet kriterier för ett mediedrev inte stämmer in på rapporteringen kring Kamprad.

The activity of interest groups in the political process of the European Union has given rise to a broad debate concerning the effect on European democracy these groups have. As relatively powerful political actors, the question of these groups? views on the EU and how the union should be is an important one. The status of these groups owns democratic representation also affects the democratic status of the EU. Being based on a number of theories, this study adopts an ideology analysis for the purpose of testing these theories on two cases ? the Swedish environmental organizations World Wide Fund for Nature and The Swedish Society for Nature Conservation.

The purpose of this paper is to increase knowledge and understanding of how an identity is constructed on the internet and if it is different from the everyday identity. To analyze this, I have studied the theories of how identity is constructed in everyday life and then applied this on the empirical data that I have collected. In this study, I have chosen to pursue a qualitative approach using semi-structured interviews to gather the empirical data. In the study, six informants participated and all of them has an active social life both on and off the internet. The results that I have found in this study shows that an identity online is constructed in a similar way as it does in real life, however, some limitations that exist in everyday life do not exist online.

Guantanamofångarnas status - abstractSyftet med denna uppsats är att utreda Guantanamofångarnas juridiska status. Detta görs genom en diskussion av följande frågor:-Varför och på vilka grunder har USA fattat beslutet om att inte tillerkänna Guantanamo-fångarna krigsfångestatus? -Vad har fångarna för möjlighet att få sin status prövad? -Kan den uppkomna situationen ha någon inverkan på framtida internationell rätt? -Kan den uppkomna situationen påverka hur eventuellt tillfångatagna amerikaner i en framtida internationell väpnad konflikt blir behandlade? Svaren på dessa frågor har sökts genom litteraturstudier och inhämtande av information från internet. Faktablad och pressbriefings från Vita Huset och Försvarsdepartementet i USA har legat till grund för min analys av USA och Bush-administrationens argument. Dessa källor har kompletterats med kommenterande material författat av forskare från olika juridiska högskolor och universitet i USA. Uppsatsen visar att USA skiljer på fångar som är Talibanska soldater, samt fångar som är medlemmar i al-Qaeda.

Turning solar collectors, heliostats, is certainly not a new idea but has been explored for at least two decades. Projects on this subject have resulted in more or less realistic constructions, in a commercial point of view. Far too often the technical goals have had higher priority than the economical, which has resulted in a few constructions having the ability to compete with conventional, fix solar collectors. The economical issues have been given high priority in this project, without decreasing the demands on reliability. The system has been given the following mechanical and electronical properties: One-axis movement, fix heat carrying fluid system, microcomputer controlled movement and automatic protection from overheating.

This paper describes the design and implementation of an automated build system for the JAS39A simulator FUS39A at HiQ:s offices in Arboga. The assignment was to automate the process in which modules are built; the simulator is composed of a number of modules which are built manually at the end of each week, this process takes about a day of manual labor. The system can automatically build a module as either a scheduled service or by manual invocation. The system contains functionality for reporting the build results to any given recipient by e-mail. The purpose of the system is to free up the time put into manually building the modules for better suited tasks by automating the build of FUS39A.The assignment was split into two parts, an analysis part where information of the old system was gathered, tools and methods were chosen and the new system was designed.

Bakgrund Vi ägnar idag mindre tid åt hushållsarbete, där matrelaterade hushållsaktiviteter ingår såsom planering, inköp och matlagning, än för 30 år sedan. Barnfamiljer ägnar mer tid åt hushållsarbete, där matrelaterade hushållsaktiviteter ingår, och har svårare att hinna med allt som behöver göras i vardagen än andra samhällsgrupper. I tidigare studier har fokus inte riktats mot tiden barnfamiljer ägnar åt matrelaterade hushållsaktiviteter, deras matvanor samt socioekonomisk status.Syfte Syftet med studien var att undersöka tidsaspekter i relation till matrelaterade hushållsaktiviteter hos barnfamiljer avseende socioekonomisk status, kostintagets hälsosamhet samt ansvar relaterat till kön.Metod Studien genomfördes med en kvantitativ metod i form av en tidsdagbok och en enkät. Via Familjeliv.se och Facebook.se rekryterades åtta familjer till studien. Datamaterialet analyserades med Mann-Withney-u-test, Kruskal Wallis och Fischer?s exact test.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

For my master thesis in Archival Science, I have arranged and catalogued the archives of the Uppsala InternationalShort Film Festival. The materials consisted of approximately 160 binders and filing boxes and some banners.Additionally, there was a large amount of photos from screened films. Some of the material was in good order whilesome was not. The archive was catalogued in Visual Arkiv. After cataloguing the material, approximately 30 binderswith routine records such as reciepts, tax forms et cetera were removed and destroyed.