Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

-1949 [26][upps-01.gif] The aim of this master thesis is to investigate how W.E.A. Workers Educational Association, took part in the great changes of society and in the modernizing process in the period of 1920-1949. The examination is based upon three journals of educational material that were connected with W.E.A. The question at issue is to show how the people behind W.E.A. aimed to educate and indeed educated the workers to modern people and moreso to see how the articles in fact were written and to analyse in what way they turn to the workers and get their attention.

The purpose of this master?s thesis is to study resource allocation among district libraries within Stockholm?s City Library (SSB) on three different occasions ? 1996, 2001 and 2005 ? and to examine whether there exist any inconsistency between the state of the allocation of resources and what might be considered reasonable. During the course of the study, it became apparent that some measurements are more relevant than others when determining whether the allocation of resources is reasonably fair. The most relevant ratio is the share of net cost per capita in relation to population and the population?s composition of children, youngsters and persons with foreign background as a result of relevant political governing documents giving priority to these three groups.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Our purpose was to investigate the schools and the social welfare´s experiences of Roman children´s school situation in a Scanian town. We have done a qualitative investigation, interviewing 14 persons from both school and social welfare. Through the interviews we wanted to find the factors which influences the Roman pupils schooling and which efforts the professionals has to their disposition to influence these children´s school situation in a positive direction.The main result of our study is that the majority of the Romans is an isolated group, both in the Swedish school system and in the society. The Romans got access to the Swedish comprehensive school first in 1965, which implies that the Romans have a young school tradition. Most of the Roman pupils have a high absent, which is grounded in a complex of problems.

Background: Getting older means a series of changes in life, some of which lead toincreased risk of poor health outcomes. Older people who immigrate to a new countryalso need to adapt to new cultures and norms, and having to learn a new language inorder to communicate with their environment. Being older and immigrant thus leads toa double vulnerability. Aim: The aim of this literature review was to examine how olderimmigrants? health is affected by not being able to communicate in a country?s officiallanguage.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.

This essay has the ambition to examine and compare Croatia?s and Bosnia and Herzegovina?s development towards a consolidated democracy. By applying Linz & Stepen?s theory on how to consolidate a democracy and put focus on political society, behavioral patterns, attitude and constitutional structure the purpose is to find similarities and differences between Bosnia and Croatia within this field.The focus of this study is to compare two similar countries that have developed in very different ways. By applying the theory and a comparative method the purpose is to examine why two so similar countries with so much in common have developed in so different ways?In order to better answer the question there are two part questions and these are:What difficulties, concerning consolidation of democracy, have Croatia and Bosnia faced since the democratic transition in the beginning of the 1990s?What similarities and differences in the area of democratic consolidation (with focus on political society, behavioral patterns, attitude and constitutional structure) are there between the two countries?As the analysis shows, the main reason why these two countries differ so much is that Bosnia is a divided country with different nationalities and each nationality only wants to realize its own interest and does not care about what is best for the country as an entity.

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.

This bachelor?s thesis aims to examine how the ?New Pact on Migration and Asylum? construct the discourse on ?sustainable migration? and ?efficiency? in the European Union. The new jurisprudence concerning migration and asylum in the European Union seeks to establish a more ?fair, efficient and sustainable migration and asylum system?. To analyze the discourses, a critical discourse analysis is applied to the former asylum regulation, Dublin regulation III, a revised and withdrawn proposal, Dublin regulation IV, and future legislation.

This research study constitutes a critical stand, which departure from the increase in welfare, and decrease in quality of life, and is further directed to the sphere of consumption. Contemporary consumers appear to seek for components to construct their self with through consumption, consumerism has become a sphere of life, and has consequently also become a victimizing force steering the identity and self construction of consumers. The alarm bells however are echoing in Western society, and consumers are experiencing dilemmas such as fragmentation, powerlessness, uncertainty and meaninglessness.In this respect we have presented spiritualism as an applicable path of escape or alternative to the scheme of the material oriented consumption sphere. We intend to broaden the scope of the interplay between spiritualism and consumerism in the act of yoga, and we have therefore been researching: what yoga is doing to consumers, and what consumers are doing to yoga. The study is based on an existential epistemology paradigm, which emphasis on the meaning of the yoga experience attained from the subjects of research; the yoga practitioners, and therefore we have carried out three focus group discussions.

The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.

In the beginning of the 19th century, Swedish was the only official language of Finland, and thus the dominating language in administration and higher education. However, during the latter part of the century, efforts were made to develop Finnish into a language which could be used in every part of society. In 1881, the medical society Suomalainen Lääkäriseura Duodecim was founded with the development of a medical terminology in Finnish as one of its main purposes. In 1885, a medical paper, Duodecim, and a medical dictionary were published. The aim of this study is to illuminate the vocabulary of the dictionary.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.