AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

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.

This study focus on how physical and virtual meeting places may promote collaboration between firms and academia for the development of innovations. A case study was conducted on a meeting place that aims to support collaboration for the development of innovations in eHealth between different actors in the Linnaeus region. Data was collected through 6 interviews, whereas 3 with scientists and 3 with entrepreneurs. The data was analyzed based on a theoretical framework based on different perspectives on collaboration and networks, meetings and interaction and, physical and virtual meeting places.The results show that the purpose for collaboration is to be included in a network with other actors in the same area, gain increased knowledge of the subject area and to acquire new external contacts. Furthermore, in order to support collaboration, physical meeting places have to organize effective and interesting meetings.

Syftet med denna D-uppsats är att undersöka hur den nya betoningen på arbetslinjen påverkat rehabiliteringsarbetet för långtidssjukskrivna med psykisk ohälsa samt arbetets målsättning att öka de sjukskrivnas ?anställbarhet?. Utöver detta ämnar vi även se hur gränsdragningen mellan Arbetsförmedlingen och Försäkringskassan gällande individernas anställbarhet formas i praktiken. Vi har valt att genomföra en fallstudie med hjälp av kvalitativa djupintervjuer från det relevanta projektet och problematiserat dessa empiriska resultat med teoretiska perspektiv passande för vårt problemområde.Studien bygger på dominerande teorier inom området anställbarhet och domänkonflikter men har även inslag av teorier ifrån områden såsom strukturfunktionalism. Arbetslinjens betoning i socialförsäkringspolitiken antyder en förändrad mentalitet rörande hanteringen av långtidssjukskrivna, framför allt med psykisk ohälsa.

Målet med detta examensarbete har varit att utföra en energikartläggning på Nymölla Bruk med utgångspunkt i företagets be?ntliga energiaspektregister. Syftet har varit att tydliggöra hur energianvändningen på Nymölla Bruk ser ut. Bakgrunden till detta arbete är företagets deltagande i programmet för energieffektivisering i energiintensiv industri (PFE).I examensarbetet har en energikartläggning på Nymölla Bruk för år 2010 utförts. Fallstudien delades in i två steg där första steget i studien var att kartlägga energi?ödena in och ut från bruket.Andra delen av studien innefattade att kartlägga de interna processerna och deras energi?öden.

This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way. The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.

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.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

As an effect of increased living standards and improved health care, life expectancy has risen in many parts of the world. At the same time, welfare diseases such as diabetes and obesity increases. As the number of elderly and long-term sick rises, so will the medical care needs. E-health applications are often presented as a way to meet future medical and doing so within the scope of existing resources. By facilitating health communication and widen access to health services by offering them online, e-health applications encourages people to become more engaged in their own health, thus working proactively towards a healthier population.

En hållbar utveckling definierades av Brundtlandkommissionen inför FN:s världskonferens om miljö och utveckling som ??en utveckling som tillfredsställer dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov?. Begreppet innefattar hänsynstagande till ekonomiska, miljömässiga och sociala aspekter, något som företag kan presentera genom hållbarhetsredovisning. Definitionen är ett bra exempel på hur komplext begreppet är och ger utrymme för tolkningar, vilket gör att företag som anammar idén själva kan bestämma hur de ska arbeta med hållbarhetsfrågor. Syftet med denna uppsats är därför att beskriva och analysera vilka faktorer företag på Stockholmsbörsen väljer att redogöra för i presentationen av sitt ekonomiska, miljömässiga och sociala ansvarstagande, och om det går att urskilja något mönster i valet av faktorer beroende på företags storlek.                      För att besvara syftet granskades presentationen av hållbarhetsarbete i såväl hållbarhets- och årsredovisningar som hemsidor för ett urval av företag, av olika storlek, på Stockholmsbörsen.

This subject of interest in this paper is the ideas expressed and formulated in the making andinauguration of the Branting-monument at Norra Bantorget in Stockholm. The initiative for a monument honoring the late Social Democratic leader Hjalmar Brantingwas taken at the Swedish Social Democratic Party Congress in 1928. In 1935 the party board decided to give the task of designing the monument to the much renowned artist Carl Eldh. A national fund-raising campaign for the monument was also initiated. In1942 the model of the monument was completed, but because of the war it was stored in a shelter.

In this essay, the phenomenon and the concept "meditation" are treated. Meditation is a mental training technique where one develops the ability to choose where to put attention and ability to focus. Techniques for meditation is used individually of people who wants to develop themselves as persons and in therapeutic aims of professional within the field of psychology in order to help people to find solutions of problems within themselves. The aim with this essay were to do a qualitative study in order to see how possible effects of meditation influences daily life of contributory practisian's. Issue has been as follows; which effects have one regularly conducting of meditation on people and their lives? Interviews with four experienced meditators were done in India and the material were analyzed afterwards with the aid of thematic analysis, furthermore in order to link the results with clinical research and established theories about meditation.

Syftet med uppsatsen är att beskriva och kartlägga hur socialpedagoger arbetar på särskilt boende. Studien belyser hur delaktighetsbegreppet är kopplat till lärande i vardagliga situationer för personer med funktionshinder. Studien fokuserar på begreppen delaktighet och lärande samt hur socialpedagoger arbetar med detta. Frågeställningarna som besvaras är: Vad är socialpedagogernas roll på gruppboenden? Hur arbetar socialpedagoger för att få brukaren delaktig i vardagliga situationer på gruppbostäder? På vilket sätt arbetar socialpedagoger med att främja brukarens lärande i vardagsarbetet på gruppbostäder? Metoden i studien utgår från en kvalitativ ansats med grund i ett fenomenologiskt perspektiv.

Allt sedan 2005 skall svenska bolag noterade på börsen upprätta sin redovisning enligt International Financial Reporting Standards, IFRS/IAS. Innan införandet av standarden redovisades förvaltningsfastigheter enbart i balansräkningen och till anskaffningsvärde med avdrag för värdeminskningar. Den nya standarden innebär dock att värdering och värdeförändring numer skall tas upp till verkligt värde i balans- och resultaträkning. Redovisning och värdering till verkligt värde för dessvärre med sig en del komplikationer. Enligt teorin förutsätter metoden en perfekt och fullständig marknad, en marknadssituation som i realiteten aldrig uppstår. Samtidigt krävs, för att överhuvudtaget kunna genomföra en värdering, antaganden om marknadsutveckling och framtida kassaflöden.

Summary:Teenage girls? choice of dropping out or complete a treatment.The purpose of this study is to investigate, from a client?s perspective, why teenage girls (age 13 to 17) drop-out or complete a treatment at Familjehuset in Karlstad, Sweden. We also want to investigate if the teenage girls? experiences coordinate with the social workers opinion of why the teenage girls choose to drop-out or complete the treatment. Earlier research shows that many factors influence the client?s choice.