The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

The harbour in Arvika is closed down and the industry that has been established in the area is now beeing wound up. A deepened comprehensive plan for the area is under progress in the municipality. The intentions are for instance that the harbour should be integrated with the city and that Arvika is facing a lake should be more apparent from the city center. The harbour should also contribute to a more attractive city. These intentions have hence been the starting point of my undergraduate theses, which has resulted in a proposal on how to develop the harbour. During the process I have analysed the city image, how the area is used today and the public places in the city centre.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.

The project is a thesis which intends to strengthen the form language and increase the user friendliness of an International Moth. This is a single handed dinghy with only one sail. It sails on two hydrofoils and receives a very high speed compared to its size, and are therefore often referred to as ?the Formula One on water ?. The result is a new concept where the aerodynamic forces have been used to stabilize the boat and relieve the hydrofoils.

At nuclear power plants, electrical valve actuators are important for ensuring that the reactor core is water covered and the pressure in the reactor tank and containment is limited. The electrical actuators are provided with overload protection in case of drawing higher current then the motors are rated for. When safety manoeuvres are needed, the overload protection must not trig and cause the valve to stop before completing the manoeuvre. Analyses have showed that the current settings of the overload protection may cause an illegitimate trig at the worst theoretically possible accident. A new method has been developed with conservative assumptions and applies overload protections for all electrical valve actuators at the three reactors in Forsmark..

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

The kitchen is one of the most important rooms in our homes. It is a place for social engagements, meetings between people and activity. How the kitchen looks today is a concept sprung from the Swedish kitchen standard of 1952. Eventhou this standard no longer exists it is a model of how kitchens are designed today. The kitchens most often sold today come from one of four major kitchen manufacturers in Sweden.My thesis investiges an alternative kitchen concept.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

The aim of this paper is to describe the characteristics of the sport journalistic weblog. To achieve this we have used the following questions: Which themes are included in the sport journalistic weblog? How much text does the sport journalistic weblog content? How often is multimediality incorporated in the sport journalistic weblog? Which references occur in the sport journalistic weblog? How many hyperlinks occur in the sport journalistic weblog? How many of the hyperlinks is internal respective external? How often does the sport journalistic weblog offers possibilities to interaction between the journalist and the reader? How often does interaction between the journalist and the reader occur?The theories we have used is both online publishing and Jan Schmidt?s analytical framework on blogs. Online publishing describes an important part in our paper, online journalism, which in turn describes three important definitions for this paper; hypertextuality, multimediality and interactivity. Jan Schmidt?s theory is central to understand the phenomena, and functions as a starting point in the analyze part.

From an early age kids learn that their good performance and efforts will be rewarded. Unfortunately, not all leaders in the media industry are rewarded or given the same opportunities to exercise their communicative leadership, according to studies in media research. The aim of our study is to highlight female managers' experiences of their communicative leadership in the Swe-dish media industry. This study was based on qualitative interviews with four female respondents in management positions. The core of the study concerns female communicative leadership and interpersonal communication.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Sweden?s tourism increases and new hotel opens. Since 1978 to 2011, the hotel rooms in Sweden doubled. International congresses, sports- and artistic events are a few examples of what affects the hotel industry. Sweden is seen as an attractive destination and future forecast looks to have a positive trend.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.