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.

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.

Large areas of Lodgepole pine (Pinus contorta var. latifolia) were planted in the 1970s - and '80s. The purpose of the fast-growing species was to increase growth and with short rotation periods allow a rapidly increased harvest level. Today a large proportion of the young forests owned by Holmen Skog, Iggesund are covered by Lodgepole pine and an active forest management is required to spread the harvested volume over time which is desirable by a market perspective. The purpose of this essay is to investigate the possibility of spreading the harvested volume of Lodgepole pine over time.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

In the dairy production it is necessary to be able to sort cows. Dairy cows are sorted for many different reasons i.e. regrouping into production strings or for treatments i.e. inseminations, pregnancy and health checks, vaccinations or hoof trimmings. One labour saving way of conducting sorting is by using an automatic sort gate.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal.Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt?Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar?Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns.Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra.Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

Purpose  The purpose of this paper is from a consumer perspective analysis whether or not blogs are affecting a customer?s purchase behaviour to a larger extent compared to traditional marketing methods through TV commercials. Additionally, within the scope of this try to identify the type of consumers that are more influenced to a purchase decision by blog contents compared to others.Methods Through a quantitative approach this study will examine the effectiveness of advertising in blogs. A survey was used in order to collect data where the respondents corresponded to the population in Sweden in the ages 15-79. Initially the size of the blog audience was estimated and thereafter it was examined how many of these that were affected towards a purchase decision by blogs.

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.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

SammanfattningHur går en organisation från att vara informationsrik till att bli insiktsfull - och hur tar man bästa beslut utifrån denna insikt? Det strömmar otroligt stora mängder data genom produktion- och tillverkningssystem. Företag saknar ofta kunskap kring hur denna information skall användas. Data mining är de verktyg som kan användas för att ta reda på den informationen. Genom att upptäcka mönster och relationer i stora mängder data har Data mining gjort det möjligt att finna den kunskap man tidigare inte trodde fanns.

Zakrisdal and the west coast region of Karlstad was at one time a protected area where the ammunition factory AmF Zakrisdal 1941-1994 was situated. This factory manufactured explosives for the Swedish armed forces and for export. In this context it is an interesting paradox that the production of ammunition, mines and armorpiercing grenades for more than 50 years has preserved the environment surrounding the factory.The factory is now gone and the production is moved to Karlskoga. Plans are being made to build housing for 3-4000 residents and other enterprises within the area. The area now stands before yet another change, most likely the most profound to date.The inspiration for this work comes from the economic historic Jan Jörnmark.

Joint-related diseases including hip dysplasia (HD) and elbow arthritis (ED) can in advance cases lead to that the dog has to be put down, and these diseases are also the cause to expensive veterinary treatments of many large breeds, including Labrador Retrievers. The aim of this study was to make a follow-up study on the 271 Labradors, who previously participated in a study on the effect of nutrition and exercise on hip and elbow status in a birth cohort born year 2000. That study investigated the relationship between nutrition, exercise, and HD and ED. A follow up study on the same dogs at 5-6 years of age investigated the clinical effects of the radiological hip and elbow status at 1 years of age and if was effected by body condition score. This study took place in 2011-2012 and 187 Labrador retrievers participated.