This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the Implementation of IFRS.

 The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the Implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.

I denna studie är syftet att undersöka behandlares erfarenheter och uppfattningar om hur de förhåller sig till KBT och ART på två SiS-institutioner för ungdomar när det gäller behandlings-integritet. Studien utgår från en kvalitativ ansats med en hermeneutisk forskningstradition. Studien bygger på semi-strukturerade intervjuer med fem yrkesverksamma behandlare på två SiS-institutioner. Resultatet har tolkats utifrån analysmetoden meningskoncentrering och teorin ?A conceptual framework for Implementation fidelity?.

Following the Implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors? decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors? decision making. Furthermore, the causality behind the impairments will be in focus.

In this report we examine the NFC (Near Field Communication) technology as far as the development has come until today. We adress different use areas and explain the technical funcionality. By using data collection methods as a specialist interview and also a survery we want to detect potential risks and safety-issues in Implementation of the new technology. Our main-focus in this report is to examine how NFC can play an important role in the developement of social interaction and social media. By compiling our data and research materials we will analyze and present a report conslusion.

Doktrin för luftoperationer fastställdes som styrande dokument för alla luftoperationer 2005. Har då doktrinen blivit det styrande dokument i Flygvapnet som den är tänkt att vara?I denna uppsats avser jag undersöka till vilken grad Doktrin för luftoperationer är implementerad i flygvapnets ledning och om doktrinen används som styrande dokument i utformningen av ordrar, direktiv och TOEM.Jag har genom en kvalitativ textanalys granskat två centrala dokument ur olika perspektiv, för att utröna till vilken grad doktrinen används som styrande dokument. Jag har även intervjuat utvalda delar i flygvapnets ledning för att få ledningens uppfattningar av graden av implementering. Jag har i uppsatsen använt mig av en tregradig skala: Inte alls, Till del samt Fullständigt implementerad.Genom dessa analyser har jag kunnat dra slutsatsen att Doktrin för luftoperationer endast till del är implementerad i flygvapnets ledning..

På dagens operativsystem körs ett växande antal processer. Processernas representation i integrerade processhanterare är undermålig. Processernas funktionalitet beskrivs inte och gemene användare vet ofta inte vad en specifik process gör. Som lösning på problemet föreslås en programvara för att identifiera processers funktionalitet och baserat på denna information tillhandahålla gruppering av processerna. Syftet är att ge användaren kontroll över systemets processer och tre kriterier för kontroll har tagits fram.

This thesis intends to analyse conditions for a successful Implementation of consociational democracy, as a democratic model in Afghanistan. The lack of critical reviews regarding the democratisation-process in Afghanistan initiated the purpose of this study.Lijpharts democracy model was used as the basis in the comparative study. Along with empirical evidence regarding how the complex process of democracy in Afghanistan is progressing, the study investigated whether the identified conditions occurred or not.The choice of which democracy model to use can be crucial for the democratic possibilities to even survive and become established in conflict-affected communities. The principle of consociational democracy is that it is an empirically based normative model that aims to organise the state in a way that works against the risks of majority domination and oppression against the minority.The empirical case study revealed that a majority of the conditions were not met, which then can counteract the possibilities for consociational democracy in Afghanistan. The study has critically examined the prospects for the success of consociational democracy in Afghanistan, and it can be assessed that there is a limited probability for a successful applying of this model..

Sandvik IT Services är i behov av en webbportal för hantering och skapande av användbarhetstester av olika programvaror och tjänster. Genom  informella intervjuer angående webbportalens utformning samt en grundläggande studie  i programspråket ASP.NET skaffades förståelse och kunskap kring problemet.  Utifrån informationen skapades först en kravspecifikation där det togs upp skall-  och börkrav för webbportalen. Därefter utvecklades en databasmodell och en  sidstruktur som kontinuerligt under utvecklingen kontrollerades med utvecklare på Sandvik  IT Services för att försäkra sig om att materialet skulle bli användbart.  Med sidstrukturen medföljer även ett förslag på användargränssnitt för de olika  sidorna.

We are working on the development and design of an approach to agents that can reason, react to the environment and are able to update their own knowledge as a result of new incoming information. In the resulting framework, rational, reactive agents can dynamically change their own knowledge bases as well as their own goals. An agent can make observations, learn new facts and new rules from the environment, and then update its knowledge accordingly. The knowledge base of an agent and its updating mechanism has been implemented in Logic Programming. The agent?s framework is implemented in Java.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialImplementation of eHemtjänst.

Electronic article surveillance (EAS) is widely used in shops and libraries together with an RF-tag attached to the goods or books in order to prevent shoplifting. By implementing the addition of a moisture sensor to the RF-tag, other functions become possible, including the ability to use as an alarm with regards to frozen goods, which have been shipped but which have melted and have, subsequently, refrozen. In- relation to care for the elderly, one time-consuming step involves checking whether there is the necessity for a change of diaper and this can, instead, be based on an RF-tag with an EAS-system alarm. A preliminary investigation was made using the moisture sensors, which involved how the resistance changes when liquid and/or heat is applied. A simulation of the LCCR circuit (RF-tag with the sensor) was conducted in order to determine how the resonance frequency changes for different resistances levels.

This study aims to analyze four gymnasium teachers? opinion on the values within the Swedish school system today, as well as the presence of conflicting values and goals in their role as a street level bureaucrat. A comparative aspect concerning private and state regulated schools was implemented into the study in order to compare one school system to the other. This was achieved by using semi-structured interviews with the aim to register the teachers? opinions on these matters.The study showed that the teachers perceive a high amount of discretion within their role as a street level bureaucrat concerning the educational aspect of their work.

The acts of promoting local business and implementing efforts to appear as an attractive location for potential business are rather new activities among Swedish municipalities. The knowledge about how these activities are organised and what strategies are perused are fairly limited. In addition the structures concerning cooperation between municipalities for economic policies contain incentives both for and against cooperation. This creates a complicated situation. Using prior research mainly done by Markus Gossas, Lennart J Lundqvist and an analytical model designed by Jon Pierre, which in this essay is completed with the works of Roger Henning, these issues are addressed.

Forensic psyhiatric care protects the society by giving patients care to diminish risks of serious crimes. In their work the nurses use different care methods to help and support the patient in managing his or her life situation. To clarify how a group of nurses describe the nursing process in forensic psychiatric care. A qualitative study based on interviews. Six nurses were interviewed about their work in four different forensic psychiatric care units.