The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The purpose of this paper is to examine how four teachers treats and teaches aboutxenophobia and right-wing extremism. A further aim of this study is to investigate whetherthere are any differences in how a teacher at a vocational high school treat and teachabout xenophobia and right-wing extremism against the teacher at a preparatory school, theydo. To achieve my purpose I have used qualitative interviews of semi-structuredform.These interviews were done with two social studies teacher at a vocational high schooland two social studies teacher at a preparatory school.My results show that teachers all too often respond to xenophobic views directly into theclassroom by reasoning and discussions with students. In my resault is also evident thatthere is a big difference between the teachers at the schools how much time you devoteto xenophobia and right-wing extremism in teaching.The conclusions show that these differences largely depend on which group of students thatteachers have.The conclusions will also be that there are great similarities between the way teachers reasonabout how to deal with xenophobia and the means to do, they also are relatively similar..

Nanofiltration is a proper way of preparation of drinking water. The process has a lot in common with reverse osmosis where a semipermeable membrane is used to separate a pure water flow from the remaining water. A pilot plant was used to ensure that nanofiltration is a suitable technology for a specific waterworks station in Glemmingebro, Ystad. The purpose was also to find out if a pH-adjustment is needed for feed water in a possible full scale plant.  In this case nanofiltration is used mainly to remove sulphate and calcium since the raw water contains concentrations of these substances which exceed the limits for potable water. It is important to receive a high recovery (RC), otherwise the deliviery of water won?t be high enough.

The aim of this examination paper is to investigate the use of linguistic feedback among male senior high school students. Two groups consisting of male students preparing for ensuing studies, and two groups consisting of male students taking vocational studies, was interviewed in four separate interviews. By comparing how these four groups used linguistic feedback in conversation noticeable differences has been identified. For example, the boys preparing for ensuing studies used linguistic feedback the most. Also, all interviewed groups used linguistic feedback the most when they agreed with each other.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The hospital in Varberg has a somewhat outmoded solution regarding the state of preparedness in its water sustentation. Today?s solution is both cause to a number of mishaps and high energy consumption.The report is initiated by looking into the present situation to get an insight to the problem.Today?s media depletion is measured and analyzed.Furthermore, it also looks into some earlier performed studies. These studies are followed up in order to see if measures have been taken.The report presents a number of arrangements which should be taken, amongst those a minor re-build of the current solution and a number of arrangements which leads to decreased water consumption..

Noise is a growing health problem. People are not always aware of the injuries that noise can cause. The media culture of today has a big influence on teenagers. This is caused by portable music players, computers, concerts etc. The schools are having larg classes and that can cause a lot irrelevant speech during lessons.

The aim of this diploma work was to obtain a review of the appeal process in Sweden under the Planning and Building Act and the possibilities of appeal in the planning and building permit process. The work was intended to identify potential problems surrounding the appeal process and possible efficiency measures. The goal was to form a report that provides a satisfactory overview of the appeal process in theory and practical application as well as provide relevant concrete proposals on how the appeal process can be streamlined.Background and facts surrounding the work were taken from different types of literature and through several interviews with representatives in government, industry and politicians.The main problems related to the appeal process are in the long processing times and the high number of appeals. There is a great interest to streamline the appeals process and the government is going to launch studies in which possible future actions will be investigated.It is possible to appeal for up to two instances before you need a so called ?leave to appeal? in order for your complaint to be passed on to the next instance.

Most of the city of Uppsala rests on postglacial clay with a varying content of sulphur. The sulphur occurs naturally in the clay in reduced form as sulphide and the clay is for that reason usually called ?sulphide clay?. Excavation during construction activities gives rise to large amounts of excavation material, of which the sulphide clay is a considerable part.When the clay is exposed to air and water, an oxidation of the sulphides occurs which may produce an acid leachate and the mobilisation of heavy metals bound in the clay or underlying material. The aim of the work has been to improve our understanding of the behaviour of sulphide clays and produce a basis for risk assessment in the future handling of excavation material with high sulphide content.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

I approach the subject of adult readers of young adult fiction through an analytical framework influenced by Cultural Studies, implicating that young adult fiction is caught up in a system of distinction between popular literature and high literature. I contrast this with theories that suggest that there has been a loosening of this hierarchy and that they now coexist, even borrowing features from one another. I also examine questions of ideology, namely the ideology of mass culture, the ironical attitude and the ideology of populism. I also use Andreas Huyssen?s theory of mass culture as a woman, seeing as popular literature often tends to be categorized with feminine traits.

Commonly held dietary guidelines discourage full-fat dairy consumption due its to high levels of saturated fatty acids, which are believed to aversely influence cardiovascular disease risk. Cardiovascular diseases cause more than one third of deaths in the developed world. With dairy often providing a large part of energy and nutrients in Western diets, research into its effects on human health is warranted. Several recent studies have suggested a protective role of dairy in the development of cardiometabolic disease. However, many of these have used imprecise methods of dietary assessment, based on questionnaires or interviews. Biomarkers are emerging as a means of evaluating diet in a more objective way. Currently used dairy fat biomarkers are minor fatty acid constituents of dairy that preferably are unique to dairy and not influenced by endogenous metabolism.

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.