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.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

SAMMANFATTNINGIntroduktion: Statistiska centrabyrån (SBC) prognostiserar en växande andel utlandsfödda bland Sveriges befolkning. Detta medför en ökad kulturell mångfald i det svenska samhället och därmed fler tvärkulturella möten inom vården. Denna studie sökte att utforska primärvårdssjuksköterskors upplevelser av möten med patienter från utomskandinaviska kulturer, vilka svårigheter de kan stöta på samt vilka aspekter de upplever som viktiga vid vårdandet av dessa patienter.Metod: En kvalitativ intervjustudie med deskriptiv design. Åtta primärvårdssjuksköterskor som arbetar på olika vårdcentraler i Stockholmsområdet och som har erfarenhet av kontakt med patienter från andra kulturer än den skandinaviska intervjuades med en semi-strukturerad intervjuguide. Innehållsanalys enligt Graneheim & Lundman användes för att analysera data.Resultat: Primärvårdssjuksköterskor upplever dessa möten som spännande, utmanande och lärorika.

Abandoned and unused railway structures often possess great potential if they are reclaimed and reused for new purposes. The thesis focuses on the global trend of restoring and revitalizing these areas, converting them into park areas, rail trails and green corridors in the city landscape, while preserving their ecological, social, esthetic and historic values. These rail areas were often abandoned when industries moved out from the cities, either to industrial areas or abroad. The use of railways for transporting industrial goods was also replaced to a large extent my motorized road vehicles in the mid 20th century, leaving the rails under-utilized. Because of their location and intrinsic values, they can be reused for important functions, such as green areas in the city environment, providing space for recreational activities and exercise and social meetings and interactions. I have closely investigated the three park areas High Line in New York, Promenade Plantée in Paris and Schöneberger Südgelände in Berlin, which have all gone through this transformation in recent years. I have summarized my conclusions in three key concepts to consider: design for social values, preserve the architectural history, and leave room for future evolution. The final part of my work is a design program for an abandoned railways area in Stockholm: Eriksdal railway area.

Event is something that an increasing number of Swedish cities are investing in since it contributes to higher attractiveness of cities and generate economic revenues. New arenas are built around Sweden to meet the increasing demands to host such events. Event projects are carried out in Sweden and it is important that the planning phase is carried out thoroughly to get a successful project. This thesis aims to look more closely at selected organizations and how they plan their projects and whether it is possible to follow project plans in the event projects. Karlstad has many events that recur annually, including the Swedish Rally.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

To maintain production in high salaries countries and strength in competition against other companies, it is today more important than ever to maximize production, offer a wide spectra of products and be able to deliver on the customers desire of shorter and shorter delivery time. Flexible production and short time spent on die changes is vital to achieve these desires. The interest for die changeover time reduction grew in the same pace as the demand for increased product variety grew. SMED as a method of reducing time spent on die changeovers were developed in between 1950-1970, by the Japanese Shigeo Shingo.The purpose of this thesis work has been to investigate the result of SMED in a die casting facility, and compare the result from it with the result considering time spent on die changeovers when investing in new equipment. The goal is to implement a thorough investigation by using the SMED method at Tenhults Pressgjuteri AB and make a brochure that have to be simple to understand, in purpose to draw interest to the advantages of using SMED as a method.Commissioned by the Swedish foundry association Swecast, the work has been carried out by studying die changeovers at Tenhults Pressgjuteri AB, where filming and interviews with the operators have been included in the analysis.

The Essay starts with studying the time after the Second World War and its boom, the force behind many of the abandoned locations we see in our city today. Thereafter the idea of place is looked into, its importance for the individual and how the own individual experience affects the experience of place. It is about how we can create own places and through that recapture the city and give it meaning and contents again. The social aspects are being discussed as an important component of creating a feeling of reality. Further studies the abandoned rooms historical values since the past have an ability to raise the experience of a place. How decayed depends highly of economy and how we have gotten so used to changes that we accept capitalism as a driving force to decay is also being discussed. Thereafter the planers roll for the abandoned places in the city is being raised.

The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

Event is something that an increasing number of Swedish cities are investing in since it contributes to higher attractiveness of cities and generate economic revenues. New arenas are built around Sweden to meet the increasing demands to host such events. Event projects are carried out in Sweden and it is important that the planning phase is carried out thoroughly to get a successful project. This thesis aims to look more closely at selected organizations and how they plan their projects and whether it is possible to follow project plans in the event projects. Karlstad has many events that recur annually, including the Swedish Rally.

There was a silence surrounding homosexuality in the People's Republic of Poland. One can almost get the impression that same sex love, and same sex relationships, did not even exist there; that the communists had successfully removed homosexuality from society. The roots of this silence can be found in the Communist Party´s disdain for anything deemed individualist and deviant, and also in the conservatism and religiosity of the Polish society.In my thesis I study when and how gays and lesbians found a way out of the silence that surrounded their sexuality. Gay men did so by creating subcultures, which found refuge in parks, public bathrooms and a few bars in larger Polish cities, and offered a sense of belonging for them. Lesbians, on the other hand, lacked this access to semi-public spheres, which made it even harder for them to find each other and create a space for their sexuality.

Many companies with expansion plans may eventually need to take a decision whether tomove parts of the organization abroad or not. One example is how Swedish companies? placesits production in Asia where labor is cheaper, but at the same time wants to use Swedishengineers. The communication possibilities today makes it no longer necessary to travelacross the world to have a meeting, and questions can be answered in a matter of minutes.This means that a company that is spread out over the world still can communicate betweentheir employees.When participants in a project are spread out over the world, and can?t meet in person, it iseasy for problems to appear.

During half a century the society has been changed from an industrial to knowledge-driven society. Industry companies have standardized requirements and companies that works with development in production has unique qualifications. The public employment office was created during a time that each tailored to then general requirements were dominating and the adaptation average appropriate worker and appropriate work where general. When the monopoly was stopped, crew companies begun to settle down on the market that flexibly adapt themselves to carried out now specialized needs that require sophisticated adaptation average work and job seekers. Companies lose the confidence for the public employment office and politicians threaten the organization with big closure.