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.

St. John?s wort extract is composed of a large number of components, about 150, but the most studied and interesting substance are hyperforin and hypericin. The herb is very popular and it is known for its pharmacological efficacy in numerous disorders. It is used for treatment of mild to moderated depression as an alternative to synthetic antidepressants.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

Most swedish newspapers have a homepage where their news are presented. Existing guidelines describing how to write for the web often recommends you to keep it short and stay objective. But how about longer pieces of content presented in the print version? What will become of reports, interviews and essays as we?ve come to know them as the printed newspaper goes digital?Interviews with representatives of five swedish newspapers shows that the extent to wich content is being published on the web is connected to the overall purpose of the web presence. The fact that many newspapers does not publish longer pieces of text on the web rather seems to be an economic issue, than a matter of good readability.Past studies shows that longer pieces of text may well work on the web, if the reader?s interest is big enough.

The aim of this Master´s thesis is to explore how public libraries in a successful way can work in projects with young people. It intends to point out different factors that in a legible way affect the accomplishment and outcome of the project. Another purpose of the study is to uncover the various approaches existing within the projects towards young people and to find out why it is seen as important to work with youngsters, considering the hard work that it requires and the reluctance of the young to visit the library. The examination is based upon eight different and fulfilled projects. Information about these has been received through project descriptions, project reports and documents describing applications for economical benefits.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

This study was performed in order to investigate the difficulty in diagnosing retrobulbar disease with ultrasound. A retrospective study was accomplished to investigate the use of ultrasound in patients with suspected retrobulbar problems, and how often the examination is diagnostic. The computer based patient files, at the University of Agricultural Science in Uppsala, were searched for dogs with suspected retrobulbar disease. During 1999-01-01-2004-04-14, 14 patients fulfilling the search criteria were found. The patient records were studied, and the written reports from the ultrasound examinations were compared with the printed pictures from the examinations.

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.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

In Scandinavia, capercaillie are often associated with pine trees (Pinus sylvestris) in winter, with pine needles as the main diet. Few dietary studies have been conducted in Sweden and winter diet is subject to little debate. The interesting thing is that this "pine specialist? is also found in spruce (Picea abies) forest habitats where pine is scarce or unavailable. In many studies outside Sweden (primarily Central Europe) spruce is regularly observed in the winter diet, but I have found no reports on the selection of the diet in spruce forest areas in Sweden.