Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.

Svensk titel: IFRS påverkan på goodwillredovisningen.Engelsk titel: IFRS impact on the accounting of goodwillFörfattare: Filiph Andersson och Marcus HydénUtgivningsår: 201505Handledare: Titti EliassonNyckelord: IFRS, goodwill, IAS, nedskrivning Bakgrund: Före införandet av IFRS regelverket skulle företag skriva av goodwilltillgångar linjärt över en bestämd livslängd i enlighet med ÅRL. Att skriva av en goodwilltillgång med lika stora andelar varje år tog i och med planenligheten ingen hänsyn till den verkliga värdeförändringen hos den underliggande goodwilltillgången. Detta resulterade i att företag ibland även om där inte förelåg ett avskrivningsbehov tvingades till att skriva av värdet på goodwilltillgången. Problem uppstod även när goodwilltillgångarna uppvisade större avskrivningsbehov än de planenliga. Detta resulterade i att goodwilltillgångarna skrevs av i mindre omfattning än nödvändigt.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

Syftet med studien är att undersöka vilka faktorer som inverkar på personalens relation till brukarna på ett korttidshem för flerfunktionshindrade ungdomar och unga vuxna, samt att granska hur dessa faktorer influerar varandra. Data har insamlats i huvudsak genom djupintervjuer men också utifrån ett självetnografiskt förhållningssätt. Analysmetoden som använts är Grounded Theory. Resultatet av studien visar att vårdpersonalens relation till brukarna kan kopplas till den nivå av relationell trygghet som upplevs gentemot brukarna på korttidshemmet. Den relationella tryggheten påverkas i sin tur av vårdgivarens personlighet, det upplevda relationella djupet mellan vårdgivaren och brukaren, samt graden av upplevd arbetsrelaterad stabilitet.

Rubriken till detta arbete kommer från Matematikdelegationens betänkande, ?Att lyfta matematiken?. Utbildningsdepartementet fick i uppdrag att ta fram en handlingsplan som skulle syfta till att förändra synen på matematik och öka intresset för matematikämnet hos Sveriges elever. I betänkandet presenteras fyra huvudmål för matematiksatsningen: 1. Stöd och utveckla aktiviteter som ökar intresset för och insikterna om matematikens värde, roll och betydelse i vardag, yrkesliv, vetenskap och samhälle.

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.

Aim: The aim of this study was to investigate how women who have incurred ACL injury for more than 10 years ago, feel that the injury affects them today.Method: A qualitative semi-structured interview survey with five women who 10- 28 years ago incurred the anterior cruciate ligament injuries when playing handball or soccer has been performed. The study has been inspired by a phenomenological concept of science, mainly by life-world concept. Data were analyzed using qualitative content analysis.Main result: Some informants have experienced severe loss of physical ability in both daily living situations and in training, while others did not appreciably felt impacted in daily living and experienced great opportunities for physical activity. Limitations which emerged were restrictions in movement, joint stiffness, pain, swelling, and crepitations that led to the loss of physical ability. One respondent had been diagnosed with advanced osteoarthritis.

The forest in the county of Småland has been utilised for a long time. One of the most important forms of utilisation of wood has been charcoaling for the benefit of the iron industry. Shortage of forest in relation to the iron industry, was discussed already in the 17th century in Sweden. The aim of this study was to analyse the purchase and consumption of charcoal at Storebro Bruk, an ironwork in Småland, during the period 1793-1850, as well as analyse the shortage of forest at the time. To determine the utilisation of the forest in the area, I have used historical sources from Storebro Bruksarkiv.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

AbstractTitle: Communicative leadership ? a leadership for modern organizationsQualitative research attempting to define the concept.(Kommunikativt ledarskap ? ett ledarskap för moderna organisationerKvalitativ studie med ansats att definiera begreppet.)Author: Jenny AxällAim: The aim of this essay is to try to find the essence of and a definition of the communicative leadership. Questions asked are: How can communicative leadership be described? How can it be practiced? What does it demand of those who practice it? What organizational conditions are required? And what results and performances can this leadership lead to?Method: Qualitative explorative research method. The study contains an academic lit-erature review of the science of leadership and communication in general and the more specific communicative leadership.

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.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.