InledningIFRS-regelverket infördes 2005 och det har påverkat fastighetsbolagens redovisning.Branschen har genom organet EPRA tagit fram egna mått som kan användas för utvärderingoch analys av fastighetsbolagen. Studien skall belysa dessa skillnader och forskningsfråganlyder: Hur påverkas redovisningens relevans när man fokuserar på branschspecifika mått kontramått enligt IFRS, för fastighetsföretag?MetodMetoden som används för att hitta intressant data att analysera heter ?Lens model?. Metodenskall avspegla hur en expert analyserar ett företag, först tittar man brett på företaget i sin miljö,sedan studerar man företaget enskilt för att till sist gå ner på enskilda poster i räkenskaperna.Teoretisk ReferensramHuvudteorin är agencyteori. Teorin skall förutse vissa beteenden som rationella individer gör nären individ är tillsatt för att maximera vinsten åt en annan.

Near Field Communication (NFC) is a short range wireless communication technology that enables data exchange between devices. NFC is used in many different areas, from subway tickets to authentication systems. This paper presents possible security threats to Near Field Communication and documented attacks that have been used to target various NFC protocols. Weaknesses in different NFC protocols will be presented and suggestions on how to counter certain weaknesses will be discussed. This survey will be valuable for companies interested in protecting their data when using or planning to use NFC systems..

This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.

The purpose of this study is to examine what pupils in the ninth grade eats for lunch and also whether there is any connection between their lunch habits and perceived ability to concentrate and fatigue. A further aim was to study pupils' experience of dining environment in schools.The study is based on a quantitative method with questionnaires. The study was implemented on four schools in elementary school in themunicipalityofKristianstadand Tanum.Our results demonstrate, in accordance with several previous studies conducted in the same age group, that it is about half of the pupils who eats school lunch every day and that the majority are eating school lunch 3-5 days a week. Furthermore, our study shows that the pupils who rarely eat vegetables in school feel tired and distracted to a greater extent than the group of pupils who eat vegetables almost daily. Our result also shows that the group of pupils who eat the main course 3-5 days a week feel both tired and distracted to a greater extent than the group of students who eat the main course more rarely.In accordance with previous studies our study shows that differences exist between boys and girls regarding food that is eaten instead of school lunch.

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.

Pica is a behavior that can be seen in several animal groups. In cats, it means that they are eating, chewing or licking on material that is non-food. In this study the data was collected through an online survey. In total 522 responses, of which 26% of the cats were exhibiting pica. It was found that 28% of the housecats and 26% of purebred cats exhibited pica.

Health and convenience trends dominate the food industry and retailing business of today. The health consciousness is spreading while appealing product attributes concerning taste and packaging also are increasingly important. At the same time, the competition is growing fierce in the Swedish market with hard discount formats and niche concepts who also are trying to provide the market with perishables. Therefore, the pressure to lower prices is increasing making economies of scale and rationalization progressively more important. In 2004, ICA launched private label meat packaged in a modified atmosphere. Consequently, many stores went from in-store cutting-up and packaging to selling centrally packaged and distributed meat. ICA is now developing a concept with fresh fish in modified atmosphere packages and needs to increase the knowledge about the market and the consumer.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

In this essay, Neolithic potsherds from Alby, Öland has been examined. The purpose was to investigate the connection between the lipid residues and the vessel shapes and ornament. To solve the attempt lipid and morphological analyses were executed. The lipid analysis revealed traces of different food residues and the morphological method showed various shapes and decors. The result indicates that the Alby ceramics has been used for cooking/storage of different fish and meat dishes, as well as vegetables and that the vegetables doesn?t derive of cereals..

Informationssäkerhet är ett område som kommit att sättas alltmer i fokus hos organisationer. Tidigare har främst tekniska lösningar för att skydda viktig information fått uppmärksamhet, det är först på senare tid som informationssäkerhet har börjat uppfattas som ett komplext område som innefattar såväl tekniska, som organisatoriska och mänskliga faktorer. För att eftersträva en god informationssäkerhet inom organisationen bör ett grundligt arbete läggas på att utveckla informationssäkerhetspolicys och säkerhetsansvariga måste kontinuerligt utbilda och skapa medvetenhet hos anställda kring vilka hot som finns mot organisationen ifall informationssäkerhetsbestämmelser inte efterlevs.Huvudsyftet i föreliggande studie har varit att undersöka vilka faktorer som styr anställdas efterlevnad av informationssäkerhetspolicys. Ytterligare delsyfte har varit att undersöka hur den faktiska efterlevnaden av informationssäkerhetsbestämmelser avspeglar sig inom två vårdverksamheter i Landstinget i Östergötland. För att uppfylla studiens syfte har fallstudier genomförts där såväl observationer som intervjuer med personal legat till grund för datainsamlingen.Resultatet visar att säkerhetsmedvetandet och efterlevnaden av säkerhetsbestämmelser inom de undersökta organisationerna är tämligen god, men det finns skillnader i graden av efterlevnad.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

Aim: On the basis of the Swedish 2012 National Patient Survey and its open answers, study how patients experienced the quality of care during hospitalization in a surgical divisionMethod: In this study, 306 patients' responses was compiled and analyzed by qualitative content analysis and reported descriptively in running text.Results: The way patients were treated by staff was experienced by respondents mainly as positive. The staffs? courteous and sympathetic attitudes were appreciated. The food that was served was described as substandard, distasteful and dull. The cleanliness of the hospital departments were reported to be inadequate, particularly in washrooms.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

Background: Touching exists in different forms and can be experienced through the skin. By touching oxytocin is released like a relaxing hormone which counteracts anxiety and depression. Therapeutic contact and healing touch are methods nurses? uses to give positive feeling of serenity, warmth and wellbeing for the patients. Touching can be a method for communication and happiness when word is not enough.

Assisted living is a relatively new form of housing that received a government definition in 2007 in conjunction with a government appointed investigation of future alternative accommodation for senior citizens. The type of accommodation is intended for seniors who have the need for increased security, which may be a consequence of that they feel anxious or lonely. It concerns ordinary homes with qualities that suit needs of seniors. There is no allowance from the local municipality required in order for seniors to apply for these homes and so assisted living should not be confused with nursing homes/ sheltered housing. The purpose of this study is to identify success factors for a winning concept for assisted living in the Gothenburg region, on behalf of Skanska Project development.