Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

Med denna uppsats har vi närmat oss ämnet ?den mångkulturella skolan? ur lärarens perspektiv. En mångkulturell skola tolkas ofta som en skola med elever från många olika kulturer. Tyvärr glöms ofta de utlandsfödda lärarna bort. Syftet med denna studie är att undersöka utlandsfödda lärares uppfattningar om sin roll i den mångkulturella skolan.

Nya möjligheter leder till nya utmaningar. I takt med att privatpersoners användande av Internet ökat explosionsartat, har även företagens närvaro ökat markant. Företagen ser möjligheter då kostnaden för marknadsföring och varumärkesbyggande on-line ofta är lägre än att gå via de mer traditionella media kanaler. Internets natur gällande kommunikation ger företagen en möjlighet till att närma sig konsumenterna och bygga en relation till dem.Studien ämnar skapa förståelse för hur svenska mikroföretag inom mode använder nya mediekanaler för att bygga upp sina respektive varumärken. Således utfördes ett förståelseinriktat arbete där den empiriska basen består av fyra stycken semistrukturerade intervjuer med tre mikroföretag samt en med en PR- konsult.

As a part of the fight against the global warming the energy production needs to be more efficient and redirected towards sustainable options. One alternative is cogeneration, which means that electricity and heat is produced in one plant. The purpose with this survey is to examine if there are any commercial available combined heat and power techniques, based on combustion of solid moist biomass, which are suitable to small-scale applications. The technique must be able to produce between 2 and 10 MW thermal and the heat demand is a Swedish district-heating system. When already published reports had been studied, the Organic Rankine Cycle (ORC) was chosen as the most suitable technique.

Syfte: Syftet med denna uppsats är att undersöka betydelsen av konsumentens medvetenhet kring varumärken. Detta syfte belyses genom att studera kosmetikabranschen i Polen med fokus på varumärkens attraktionskraft. Frågeställningar: I vilken utsträckning har varumärket en avgörande betydelse vid polska universitetsstuderande kvinnors faktiska köp av kosmetikaprodukter? Vilka andra faktorer är betydelsefulla för dessa kvinnors faktiska köp av kosmetikaprodukter? Metod: Uppsatsen är uppbyggd utifrån ett deduktivt arbetsförfarande och en kvantitativ studie i enkätform. Metodverktyget bidrar till skapandet av en relevant och pålitlig analys av de unga polska kvinnorna och deras inställning till varumärken för kosmetika.

Background: In 1994 came the general prescription law in force for the district nurses with specific training in pharmacology and pathology in Sweden. According to The National Board of Health and Welfare from 2004 follow-up of the use of the prescription law revealed that nearly half of the district nurses used their prescription once a week. According to previous research the district nurses and patients were positive to the district nurses administration of prescriptions. Doctors, contrariwise, were not as favorable to the district nurses administration of prescriptions. The responsibility of the heads of the health centers is to promote the district nurses to prescribe and make sure that it works in a satisfactory manner.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

This thesis aims to examine the differences in interpretation and application of the new legislation regarding the standardized parental deduction within the Social Insurance Code and the Act Concerning Support and Service for Persons with Certain Functional Impairments. The primary focus is on the differing perspectives of the Swedish Social Insurance Inspectorate (ISF) and the Swedish Social Insurance Agency (F?rs?kringskassan). ISF emphasizes the importance of referencing legislative preparatory works in interpreting the law and has criticized F?rs?kringskassan for failing to do so in its administrative practices.

The main objective of this research was to study how increased arterial oxygenation by the use of Pulsed Inhaled Nitric-Oxide (PiNO) influenced the metabolic and cardiovascular parameters on horses undergoing acute abdominal surgery because of colic. The parameters blood lactate, blood glucose, pH and heart rate were evaluated before and during anesthesia and closely after recovery. The study showed that blood lactate concentrations decreased significantly during anaesthesia in horses treated with PiNO compared to non-treated horses. It was also seen that the lactate concentration decreased most in horses with the highest levels before PiNO treatment. Since enhanced oxygen extraction ratio was evident in the PiNO group, improved oxygen delivery to the tissue may be a possible explanation for the improved situation.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

The occurrence of small amounts of albumin in urine, microalbuminuria (MA), is used both in human- and veterinary medicine as an indicator for patients who have developing proteinuria. Proteinuria can be prerenal, renal or postrenal which is important to establish during an investigation. With conventional methods decreased renal function is not detected until 70 % of renal function is lost. The ability to detect and start a treatment earlier might reverse or slow the progression of disease. The purpose of this study was to investigate the reliability of Heska® E.R.D.-Health Screen?, a test for microalbuminuria in dogs, to detect albuminuria.