Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

During the year of 2008, a powerful earthquake hit the southern part of Iceland, which changed the geothermal conditions in the area around the city of Hveragerdi. Elevated soil temperatures in a nearby forest plantation have contributed to a unique opportunity for researchers to study how an increased soil temperature affects the boreal forest ecosystem, something that partly can be connected to the climate changes which are happening today. The boreal forest is representing a carbon sink and a buffert for the emissions that occurs. Changes in this ecosystem will for that reason contribute to major impact for the global carbon cycle. To study the impact of how elevated soil temperatures affects different processes in a plantation of Sitka spruce, studies were made on the photosynthesis of the trees and the respiration from the soil.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

Undervisning av barn med koncentrationssvårigheter i vanligt klassrum. En intervjustudie med utgångspunkt i tre lärares livshistoria Gunilla Windahl Sammanfattning Syftet med denna studie är att undersöka hur ?erkänt duktiga? klasslärare anpassar klassrumsmiljö, bemötande och undervisning för barn med koncentrationssvårigheter i grundskolans vanliga klasser. Frågeställningarna var: Anser de intervjuade lärarna att man genom anpassningar av klassrumsmiljön kan underlätta skolgången för barn med koncentrationssvårigheter och vilka är i sådana fall dessa anpassningar av klassrumsmiljön? Anser de intervjuade lärarna att man genom anpassningar av bemötande och i undervisning kan underlätta skolgången för barn med koncentrationssvårigheter och vilka är i sådana fall dessa anpassningar av bemötande och i undervisning? De data som används i denna studie är kvalitativa.

The ?civilized? world is in need of fossil fuel in order to function. Hybricon AB is a company in Umeå that is developing a technology that hopefully can reduce parts of this need. They are currently testing their two electrical busses (with Hybrid backup) in city traffic on the roads of Umeå in cooperation with the county of Umeå.                               The busses are originally diesel-busses, but the diesel motor has been replaced with two electrical hub-motors with a power of 145 kW each that are powered by batteries.The batteries are charged at the end station after each route. In case the batteries should run low on capacity during driving, they can be recharged by the so called genset.

The aim of the study is twofold, to generate a sensory profile of Swedish wine today and to investigate the opinion of both wine producers and wine experts on viticulture in Sweden and wine from grapes grown in Sweden, achieved through a contextual analysis comprising a literature study and interviews with wine producers in Sweden and Denmark and wine experts from Sweden and Germany, and a sensory analysis at the company Ipsos. ?Mixed methods? was the chosen research strategy as the semi-structured interviews gave qualitative results and the sensory analysis would give quantitative results displayed as spider charts. There is a lack of studies investigating how the Swedish wine is perceived by consumers and consumers might be unaware that the Swedish wine, established through ?trial and error?, is increasing in quality every season, creating a need to display the sensory profile of Swedish wine to strengthening the perception of Swedish white wine. This study shows that the Swedish white wine today is a wine with a fresh, citrusy and flowery aroma and a fresh, citrusy and green apple taste, however, a sensory analysis cannot show if the attributes are those that are desired by the customer, a consumer test is necessary to conclude that. Trends point towards locally produced products, one reason why Swedish wine has great potential, yet the future needs to be secured through job opportunities and education. Creating an approval system for Swedish wine is suggested as a future improvement, it is a common procedure in most wine regions.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Detta examensarbete är en undersökning i hur riktlinjer anpassade för Serious Games-genren kan användas i utvecklingen av träningsmoment till ett simpelt kooperativt plattformspusselspel. Undersökningen baserades på en analysmodell vid namn RETAIN (Relevance, Embedding, Transfer, Adaptation, Immersion, Naturalization) vilken utvecklats specifikt för att analysera och hjälpa till vid utvecklingen av inlärningsspel. Denna modell har använts för att analysera plattformspusselspelet Braid, varefter analysen har använts som riktlinjer under utvecklingen av ett eget verk. RETAIN-modellen har även använts för att analysera det egna verket.Efter undersökningen har jag kommit fram till att RETAIN-modellen i sitt originalutförande ej lämpar sig för utveckling av träningsmoment i underhållningsspel då kraven på spel i Serious Games-genren och underhållningsspel är alltför olika..

The background of this work is the media discussion about the effect of cultivation on peatsoils on greenhouse gas emissions. It has been argued that row sown and intensivelycultivated crops such as carrots are more likely to emit carbon dioxide than for example grassleys. The association KRAV (an association promoting organic farming) shall, from this yearadapt their environmental policy to be more climate smart and have asked the question if thecultivation of some crops is more climate smart than others? Carbon dioxide emissions fromsoil are due to degradation of organic material and the rate is controlled by microbial activity.The microbial activity is determined by a variety of factors such as temperature, soil organicmatter quality and water content. I have measured the carbon dioxide emission from fourdifferent crops at two different farms.

Detta examensarbete är en undersökning i hur riktlinjer anpassade för Serious Games-genren kan användas i utvecklingen av träningsmoment till ett simpelt kooperativt plattformspusselspel. Undersökningen baserades på en analysmodell vid namn RETAIN (Relevance, Embedding, Transfer, Adaptation, Immersion, Naturalization) vilken utvecklats specifikt för att analysera och hjälpa till vid utvecklingen av inlärningsspel. Denna modell har använts för att analysera plattformspusselspelet Braid, varefter analysen har använts som riktlinjer under utvecklingen av ett eget verk. RETAIN-modellen har även använts för att analysera det egna verket.Efter undersökningen har jag kommit fram till att RETAIN-modellen i sitt originalutförande ej lämpar sig för utveckling av träningsmoment i underhållningsspel då kraven på spel i Serious Games-genren och underhållningsspel är alltför olika..

This study has examined how teachers in primary education with experience of inclusion look on inclusive education. The study was based on the concept of inclusion and how it is made possible in primary school. The study was conducted using semi-structured qualitative life-world interviews with three teachers in primary education with included pupils with learning disabilities in their class. The results show the complexity of having a pupil with learning disabilities in class. To interpret, follow and then assess under two syllabuses are seen as difficult.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

This is an essay about health promotion and organisation development. The problem concerning all health issues that can be tied to work related illnesses has long been a problem in Sweden. For example did this problem alone cost the Swedish government 25 million crones a day between the years 2000-2001. This is a major issue and there is lots of money to save in this area. This is why we wanted to research how to promote health by changing the structure of the selected company.