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.

AbstractThis degree thesis was made in cooperation with Chematur Engineering in Karlskoga.Many of the environmental issues of today are a result of the motor traffic. Consumption of fossil fuels harms our environmental through formation of carbon dioxide and other greenhouse gases. To get under control with our environmental issues it?s important to find substitutes for oil that are both cheap and environmentally friendly. Ethanol has a long history as a motor fuel and is both enviromentally friendly has a high efficiency.According to the EU commissions directives for motor fuels, 5, 75 % of all the fuels in Sweden should be renewable in 2010.

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 request for the Reggio Emilia practice has expanded enormously the last couple of years within the Swedish preschools. This particular practice describes the environment as a third educator. This third educator is supposed to work as - not only a tool - but also a support to ease children's learning experiences and help develop their mind. Previous research has shown that design of, for instance, furniture has a way of affecting the children's learning process and development.Aims: The purpose of this study is to see how two different teams of preschool educators on two differed Reggio Emilia inspired preschools work and handle the physical indoor environment. Method: We started out by contacting Reggio Emilia inspired preschools.

AbstractThe Government´s guidelines found in the curriculum for pre-schools, recommend that music should be an important resource for children. To stimulate children´s language is also an important part of this curriculum. It is every teacher`s proffessional duty to ensure that these guidelines are followed. Language is of unparallel importance in assisting an individual to grow and to function within a society. In my work about music and languages in pre-school the purpose is to investigate how the studied teachers use music to stimulate of children`s developmt in language.

The aim of this Master's thesis is to examine the contemporary educational tasks of the Swedish public library as they manifest in Swedish library journals. Our main question at issue is: Which educational discourses are there? And in relation to our main question: how do the concepts of information literacy, lifelong learning and adult education relate to each other? Is there an antagonism between the public library's duty to supply fiction as opposed to non-fiction? and: What are the consequences of these discourses in the service provided by the library?Our theoretical starting-point is the discourse theory as proposed by Ernesto Laclau and Chantal Mouffe. We analyse 39 texts from four Swedish library journals: Ikoner, bis, DIK-forum and Biblioteksbladet. The analysis is done in two phases.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

Den senaste tidens växande kritik mot den ökade globaliseringen har medfört att företagets intressenter ställt ett allt större krav på företagens informationsgivning. Som svar på denna kritik har företagen, på frivillig basis, börjat lämna en allt mer omfattande redovisning om deras påverkan på omvärlden. Vårt syfte är att kartlägga vilken typ av social information som företagen redovisar. Vi avser även att undersöka till vilka intressenter denna information riktar sig samt vilka de huvudsakliga argumenten är till att företagen väljer att informera om sitt sociala engagemang. Slutligen avser vi att undersöka företagens inställning till standardiserade riktlinjer för social redovisning.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Sammanfattning Uppsatsen synliggör processen från misstanke till anmälan och det etiska problemet att anmäla eller inte. Det övergripande syftet i uppsatsen är att synliggöra hur en del verksamma pedagoger hanterar och bör hantera barn som far illa utifrån olika yrkeskategoriers perspektiv. Vi belyser även olika yrkesgrupper som är delaktiga i processen och hur samverkan mellan pedagogisk verksamhet och socialtjänst fungerar utifrån våra informanters svar. Litteratur kring ämnet berör vi utifrån ett brett perspektiv och den påvisar att pedagoger har ett stort ansvar i och med anmälningsplikten, men att ansvaret skall fördelas inom pedagogiska verksamheter. Vårt resultat bygger på kvalitativa intervjuer och enkäter utifrån kategorierna pedagoger, socialsekreterare, rektorer/enhetschefer, kuratorer/psykologer och vuxna som själva farit illa som barn.Vår undersökning påvisar att många barn far illa men att anmälningsbenägenheten har ökat.

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.

The work covered in this report includes a literature study of the diesel dual fuel technology(hereinafter referred to as DDF). The literature study covers earlier work that has been doneregarding the use of compressed natural gas (CNG) and diesel in a DDF system. Moreover a onecylinder research diesel engine was fitted with a CNG fuel system for experimental testing. Theinstallation of the engine and the test cell is described. Results from the tests are presentedcovering emissions, heat release and pressure traces from the DDF-concept.During the literature study it was found that most research was related to heavy duty dieselengines.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.