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.

The parallel bars is used in physical therapy and is mainly used for patients who have to train walking and balance after a stroke or an operation. It consists of two long handrails with two legs on each handrail. These legs go down into two ground-plates and are locked at the wanted height with a pin. The parallel bars is an appreciated device and is used on a daily basis in many care units.The main issue with the manual parallel bars is that it is very difficult and heavy for a single person to adjust the height of it. If a larger adjustment of the height has to be done, the legs have to be adjusted one at a time otherwise the they will be locked.

This master thesis is commissioned by Permobil AB. The report describes thoroughly the developing process of an adjustable backrest for wheelchairs. The target group for the backrest are people that suffer from scoliosis or other spinal diseases. Because of insufficient pressure distribution usage of traditional backrests is not an option for them.The current solution has got a frame that is made by several adjustable links that is held in place by friction. Between the links velcro tapes are attached that is adjusts the depth.

The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

The low bearing capacity of roads during the spring thaw and periods in the autumn leads every year to increases costs for Holmen Skog. To reduce costs and increase accessibility Holmen Skog decided to install and test a CTI-system. Central tire inflation (CTI) is a system that makes it possible to monitor and vary a vehicle?s tire inflation pressures from the cabin, while the vehicle is in motion. When tire pressures are reduced, the area of the contact surface between the tire and the road increases, thus reducing the ground pressure. The purpose of this study was to evaluate the CTI-equipped vehicle and analyze if the CTI technology is economical defensible during the thaw 2005.

Reinforcement is of great importance to fulfill the dimensioned strength of a concrete construction. This requires that the work needs to be carried out with adequate results that neither endangers the workers or the safety of the construction. Progressive development of the planning phase, construction documents, and construction methods is in constant need since the technology constantly evolves.In order for contractors to be able to get acceptances from their quotations requires that they have to increase their working pace in order to be able to leave a quotation with a lower price than the competition.Due to the increasing pace the different parts involved in the construction process is subjected to time pressure. The design stage, construction documents, work preparation and the execution are all affected when everything has to be finished quickly. To avoid problems, it is required that all parts are able to deliver good quality solutions and results under the influences of time pressure, which is not always easy.

This essay gives the reader an overview of the different problems and issues a landscape architect might meet, in the process of planning and realizing an eco-village. Its aim is to stimulate new ideas, based on the traditional, present and future working field of landscape architects. The essay does not claim to cover all imaginable aspects of social sustainability within an eco- village, but refers to the presented sources for further in-depth reading. Although the original focus has been on physical planning, the interviewees? words have been of big importance, and to a certain extent changed the constitution of this essay.

Abstract and summaryThe glocal province of competence.The regional building up of knowledge at Växjö University and its choice of home region.The aim of the study is to give views on knowledge and to describe and discuss which home region Växjö University has chosen as its context. Taking my point of departure in the literature and in examples, I illustrate, discuss and examine how three different disciplines at the university have chosen their home regions. The disciplines are history, economics and biology. The study covers the last 33 years.The empirical study, with its focus only on regional matters, is based on four sources. 1.

This thesis investigated the possibilities to resume cultivation of an old manor house built of timber and what this would mean from an energy and moisture perspective. The building in this case study is named Sofiedals mansion and was built in 1858 in Valbo 11 kilometers west of Gävle.The structure of the house was documented and used as a starting-point for carrying out calculations focused on energy and moisture aspects. With the help of a number of computer programs and a conducted air tightness test, the buildings energy consumption were calculated and compared with the current building regulations.In addition, the building was analyzed considering energy retrofitting and what it meant for moisture problems. The energy retrofitting consisted of additional insulation, decreasing the buildings permeability through air sealing; window and door replacements. When a building is equipped with natural ventilation it is difficult to know its precise performance and how an energy retrofitting affects it.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues surrounding the student?s day-to-day life with a focus on the classroom.

AimThe aim of this study is to investigate who can be considered to be the owner of the broadcasting rights on sport events in Sweden. Furthermore our aim is to investigate how the owners can protect their rights.The reason why we are interested in this subject is that there is no legislation in this field. There is no legislation on who the owner is and there are no arena rights that protect the broadcasting rights. We have studied case law and legislation in other countries and tried to apply it to Swedish conditions. We have posed the following questions:Who owns the broadcasting rights on sport events in Sweden?What legal protection does the owners of the broadcasting rights have for their rights?MethodThe study is based on literature studies and interviews.

The main purpose of this thesis has been to investigate librarians opinions about the need for and possibility to use non-roman script in library catalogues. We have also investigated the routines of handling materials in non-roman scripts in two Swedish libraries. The investigation was made in the light of the recent shift in character set in the Swedish National Library Catalogue Libris. This change will enable use of multiple writing systems in the future.Our findings are that a multicultural society requires special Consideration to the needs of citizens who speak other languages than the majority of the population. This becomes difficult when the languages spoken have a different writing system than the one used by the majority.

Root rot causes large economical losses for Swedish forestry. The spread of root rot can partly be prevented by treating the spruce stumps in thinnings. Late pre-commercial thinning (PCT) is one of the forestry measures where stump treatment is not used. Late PCT can be defined as: The act of cleaning the stand with the aim of improving accessibility and sight within the stand, and so to increase the mean stem´s volume during the first conventional thinning. The aim of this study was to examine how late PCT is performed, its spatial extent and if it aids the spreading of root rot. The study was limited to encompass late PCT before first conventional thinnings in spruce stands in southern Sweden. Samples of spruce stumps were taken from four stands where late PTC had been carried out.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith Consideration to the department?s management.