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.

Obsterisk plexus brachialisskada (OBPP) är en nervskada som kan uppkomma vid vaginal förlossning. OBPP kan ge neurologisk funktionsnedsättning med varierad svårighetsgrad. Konsekvenserna för barn med OBPP är framförallt funktionsnedsättningar i axel, arm, hand och fingrar men även ögats nerver kan skadas. Den största riskfaktorn för OBPP är klinisk handläggning av skulderdystoci. Skulderdystoci är en svår komplikation som uppstår då barnets axlar fastnat i kvinnans bäcken i samband med förlossningens slutskede.

Introduction: Child maltreatment, perpetrated by a caregiver, is a major health problem. The child suffers not only at the instance the abuse or maltreatment occurs, the Consequences may persist into adulthood. The specialist nurse in child health (CHN), who works at a child health care unit, comes across almost every child growing up in Sweden. The CHN has an opportunity to implement primary prevention with the family during the child's first years. Aim: The aim of this study is to describe the CHN experiences regarding primary prevention to avoid domestic child maltreatment.

Wetlands play an important role in the ecosystem. They reduce the impact of flow flux in the drainage area, acts as upholder of biodiversity, as an esthetic and recreational component in the landscape and they have the ability to reduce nutrients such as nitrogen, and help preventing eutrophication in costal areas.The number of wetlands in Scania have, due to the intensified agriculture been reduced to maximize the area suitable for crops.However since the mid 80th the Consequences of this has been acknowledged, and many wetlands have been restored.This master?s thesis aim to see what impact this development have had on wetlands in Scania over the last 60 years. And also look at some of those factors important for the efficiency of nitrogen removal in wetlands. During the process a detailed manual for inventories of this sort was created.The material used to execute the inventory of wetlands where aerial photographs over Scania from the 1940th, 1980th and 2000.

Among farmers in Sweden hedging of product prices is a relatively new way of thinking. A deregulated market and a more volatile price picture are Consequences of the free market and the movements towards globalization. The effects of globalization are largely a demand- and supply driven market. These factors give the farmers incentives to stay informed and to act on their own in order to manage their price risk exposure.The overall purpose with this study is to analyze the farmers? attitudes and awareness of price hedging and to examine what type of decision processes that characterize hedging decisions.The study covers the period 2006 until 2008 and the crops oil seeds, barley (malt), milling wheat, feed wheat, oats and feed oats.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic Consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

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.

BACKGROUND: The isolation facility is an important ward in veterinary hospitals. This is where infectious patients are treated in order to reduce the risk for cross-contamination between the infectious patients and other patients and humans in the hospital. But it can only function in a safe manner as long as adequate precautions for infection control are adhered to. This has shown to be a problem in many isolation facilities in veterinary hospitals in Sweden. AIM: The aim of this paper was to examine which factors that can affect the quality of the infection control in the isolation facility. The aim is also to stress the importance of adequate infection control practices. METHOD: Two interviews were conducted with staff from two veterinary hospitals.

St. John?s wort extract is composed of a large number of components, about 150, but the most studied and interesting substance are hyperforin and hypericin. The herb is very popular and it is known for its pharmacological efficacy in numerous disorders. It is used for treatment of mild to moderated depression as an alternative to synthetic antidepressants.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has Consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

In this essay my aim is to examine how the term utanförskap is constructed and defined as a social problem in the public arena of the Swedish Parliament. The term utanförskap was widely used in the election-campaign prior to the Swedish Parliament election in the year 2006. The term, mainly articulated by the Right-wing Alliance, was used to describe indi-viduals and groups that were depicted as being outside the Swedish society. In the political debate, work and benefit dependency were constructed as binary opposites, with the latter describing the individuals in utanförskap. Translated to English the term utanförskap would be something like ?the state of being outside? or ?outsidership?.

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what Consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents surrounding the project. The essay will further ponder over possible educational and pedagogical Consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.

Titel                                    Indirect economic impacts of a national environment certification as financial business strategyAuthors                              Ida Antonsson, Emma Hellberg and Linn RingströmAdvisor                              Arne SöderbomCourse                               Bachelor thesis ? business administrationSeminar date                     2013-05-27Purpose                              The main aim of this study is to describe and analyze how private corporations use national environment certifications as a business strategy to gain power and financial benefits. By studying already certified corporation in Sweden, this study aims to understand, explore and develop already existing theoretical theories and concepts concerning ?national environment certifications?.Background                      All corporations have an impact on the environment. Therefor many corporations use a variety of worldwide certifications to be able to prove to ?others? that the corporation meets national- and international set goals.

This master thesis has been performed at Solvina in Gothenburg for Skellefteå Kraftand Vattenfall Eldistribution. The aim of it is to investigate the Consequences of theinstallation of a wind power plant on the mountain Uljabuouda in the vicinity ofArjeplog. Especially the impacts on voltage and transient stability are examined.Furthermore, the amount of extra strain on the voltage regulation equipment and theneeds for increased regulation capabilities are looked into.The wind power plant is planned to be built by Skellefteå Kraft and connected to a130 kV grid owned by Vattenfall Eldistribution. The work comprehends the followingmain parts:- Theoretical studies aimed at wind turbines and power system stability issues.- Modelling of the type of wind turbines assumed to be built on Uljabuouda.- Simulations of different operation cases and analysis of the simulation results.The results from the simulations show that, as far as voltage stability and extraworkload on tap-changers are concerned, the wind power plant does not, in anysignificant manner, worsen the present conditions. The problem of overloading theline between Arvidsjaur and Vargfors is also minor.