Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt?Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning?Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.  Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer.

Lawsonia intracellularis is an important pathogen in the intestine, causing diarrhea and retarded (or poor) growth in pigs. Diagnostics is based on sampling of small amounts of faeces. Several publicated scientific papers mention the use of faecal swabs as sampling material for diagnosis in experiments and in prevalence studies. Therefore the need of an evaluation of this sampling technique is urgent since, to our knowledge, this has not previously been done. Here reported work compare the use of rectal swabs for feacal sampling, with sampling and analysis of 0.1-0.2 gram of faeces. The studie included twelve herds with a case history of earlier or ongoing problems with diarrhoea where Lawsonia intracellularis could be suspected as the causative agent. A total of 120 growing pigs where examined.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

This study examines patterns of consumption during the 1780s in Öjaby and Virestad parishes. I have examined the clothes and jewelry in estate inventories using the concept of status. Then I have used Pierre Bourdieu's theories to understand fashion mechanisms.I have identified five different groups, each distinguished by their formal wear. Men have similar clothes but in Virestad they have more items and more silver. Four people were divergent, they choose other materials and models.

This study is a qualitative content analysis which sets out to examine the representation of stereotypic masculine traits amongst the main characters in two films from The Swedish Institute of Film's (Svenska Filminstitutets) selection for ?School Cinema? (Skolbio). The study is operationalised through the use of a scheme, constructed by Lorraine Evans and Kimberly Davies for their study No sissy boys here, which maps stereotypical masculine and feminine traits and originates from Sandra Lipsitz Bems ?Sex Role Inventory?. The masculine traits in the scheme are: aggressive, competitive, argumentative, decisive, assertive, risk-taking, self-reliant and adventurous, and the feminine are: affectionate, emotionally expressive, impetuous, nurturing, panicky, passive, tender, and understanding.

This report was an outcome of a cooperation between ?The Visitor and Knowledge Project Carl von Linné? and SLU, the Swedish University of Agricultural Science. The aim with the cooperation was to create a garden and to suggest suitable plants for an orangery already built. All species suggested should have a documented relationship with Carl von Linné. The project is located in the southern part of Sweden at an estate named Möckelsnäs not far away from Linné?s birthplace.

Health care costs in relation to GDP are escalating all over Europe and the Swedish health care industry is not an exception. Between 30 and 50 percent of resources used in health care are considered waste, in the sense that they don't contribute to increased health. This illustrates the big need for hospitals to become more efficient which is why many hospitals today are trying to move towards a process-oriented organization. This paper therefore aims to identify the elements necessary for this type of organizational change, the barriers encountered when moving from a functional to process oriented hospital as well as how to overcome them. The case study was conducted at Karolinska Universitetssjukhuset and shows the importance of not just transmitting a sense of urgency but also communicating that the upcoming change is long term.

Image indexing research today is either conducted on a visual attribute level or on a higher semantic level, forming a semantic gap between the two. There is much to gain if research progress from the two fields is combined. Image retrieval using access points in both visual and semantic significations could improve retrieval and bridge the gap. In social media today, images are often the primary communication agent and the number of images on the web is increasing in an uncontrolled way. New and efficient ways to index and retrieve the images are needed.The purpose of this study is to examine if emotions could be a semantic access point for image retrieval and if folksonomy indexing is useful when searching for images that represent emotions.

Denna studie syftar till att bidra med kunskap om vilka betydelser som skrivs fram i yngre elevers narrativa texter. Hur pojkar och flickor förhåller sig till genus när de skriver berättelser och hur deras berättelser kan förstås i förhållande till den systemiskt funktionella grammatiken är denna studies huvudfokus. Genom institutionen för pedagogik, didaktik och utbildningsstudier fick vi ta del av redan insamlat material. Data för vår studie utgjordes av 18 texter skrivna av elever i årskurs 2 vid ett enskilt tillfälle. Med systemisk funktionell grammatik som teoretisk bas utfördes en transitivitetsanalys och en ergativitetsanalys, för att besvara följande frågeställningar: Med vilka processtyper realiseras mening i de olika elevtexterna? Hur skrivs agentivitet och påverkanskraft (ergativitet) fram i processerna? Hur samspelar agentivitet och genusidentitet i texterna med skribenternas kön? Vi fann att relationella och materiella processer är vanligast förekommande i både pojkar och flickors texter.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

Jämfört med andra branscher har fastighetsmarknaden låg avkastning på totala tillgångar, de utnyttjar istället en hävstångsstrategi för att skapa mer effektiv utväxling på eget kapital. Det finns många riskvariabler kopplat till fastighetsbranschen och flera sätt att differentiera sig från den osystematiska risken. De kommunala fastighetsbolagen har en finansieringskälla Kommuninvest, som enbart vänder sig till allmännyttiga bolag och inte privata aktörer.Syftet med uppsatsen är att historiskt analysera hur risk och avkastning genererats av kommunala och privata fastighetsbolag. Metoden är kvantitativ, kombinerat med en deduktiv metod och som har en förklarande ansats.Utifrån teori har vi formulerat tre hypoteser för att undersöka om vi kan finna indikatorer på hur kommunala och privata fastighetsbolag skiljer sig till från varandra. För att genomföra undersökningen har uppsatsen utgått från en kvantitativ metod och statistiska test har gjorts för att kunna analysera utfallen.Resultaten indikerar på att det finns en signifikant skillnad mellan kommunala och privata fastighetsbolag i två av hypoteserna.

Real estate is defined as ground, which is divided into property. Ground means every part of the surface, which is situated within the country. There is no legal definition of property to be found. Property is usually explained as every unit, which legally should be registered in the register of landed properties. To constitute a property the property must permanently be suited for its purpose.

Proliferative enteropathy is a group of disease conditions in pigs where the disease may vary from subclinical to critical with bloody loose feces. The etiological agent is the obligate intracellular bacteria Lawsonia intracellularis. L. intracellularis infects enterocytes from jejunum to colon. The bacteria is taken into cells and start to replicate and cause a massive proliferation of immature enterocytes.

Uppsalahem AB is a municipally owned real estate concern that owns and administrates housing for nearly 30 000 people. The company puts a lot of effort into reducing the energy use of their housing stock. This project is a master?s thesis in the energy systems programme at Uppsala University, carried out in collaboration with Uppsalahem. The aim of this thesis is to provide energy saving measures for fourteen student housing buildings in Uppsala, Sweden.