Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

Work gets more seamless and the demand on workers increases because of changes in the labour market. Studies show benefits for workers and companies if the employee achieves a balance between work and family, a way to facilitate it is family-friendly policies. A study done by Unionen shows that three out of four white collar workers choose to vobba (working and caring for a sick child), which blurs the boundaries between work and family. Research on flexibility, organisational culture and gender structures shows how these aspects affect the balance between work and family. This is a study where seven white collar workers (three men) that vobbar and two managers (one man) were interviewed.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

The purpose of our study is to get more knowledge about how moral dilemmas affect social workers in their work. This because we find that a big part of social work involves ethic reflections and that is why we find it important for social workers to have knowledge about how they should and can think and act in these situations. Ethic statements exist for social workers to use in their work but we haven?t found any guidelines for concrete situations and that?s why we decided to study this area. Questions we want to answer are how do the social workers define moral dilemmas in social work? How do the social workers deal with moral dilemmas in their work? How do moral dilemmas affect social workers in their work? This is a qualitative study with interviews from seven social workers from one social service office although they are from different units.

This report is the result of a project work carried out at Karlstad University in conjunctionwith the local consulting firm Camatec where most of the work has been performed.The work can be classified as a classic engineering work with supportive theories andcalculations which in this context is relevant.The engineering project has focused on developing new standards for a conveyor that is usedin the Värmland paper industry where large rolls of paper are produced. A conveyor can takeits appearance in many different forms but in this thesis it has been an exemplary look and ithas also become modulatable with a central section, a drive end and a turning end.The construction work has been build under CAD programs such as Pro Engineer, drawingshave been created and costings have been analyzed. Strength calculations have been made andcooperation from several different companies have erected to explore different solutions andideas for a modern and sustainable conveyor..

In this essay we map and evaluate obstacles and problems that can occur during the establishment of international companies in Russia. This is done by investigating Swedish companies, which are established in Moscow and Saint Petersburg. We used secondary and primary data from books, previous surveys, reports, articles and the Internet. We also interviewed the following companies: Alfa Laval, Kockum Sonics AB, Höganäs Keramik, Skanska, Assa Abloy, Advakom, AnoxKaldnes, Lindab, Delovoj Peterburg, HL-Display and also a journalist from the Swedish Radio.Most of the problems named by the interviewees were similar, but some differences were also found. The differences were primarily found in the ranking of importance between the different problems.

Health care is increasingly complex, which increases the demand for knowledge and expertise. Despite this, the share of specialized nurses, including anaesthesia nurses, has decreased from 65% to 48% from year 1995 to year 2008, according to statistics from the National Board of Health and Welfare (Socialstyrelsen) in 2010. Studies indicate that there may be various factors in the work environment that anaesthesia nurses, choose to leave the anaesthesia profession. The purpose of this study was to examine how anaesthesia nurses experienced the physical and psychosocial work. The study was conducted as a descriptive study with qualitative approach.

The purpose is to increase awareness of the importance of staff engagement in the work environment and how the organization works to engage employees to want to participate actively in the work environment.The questions we seek answers to in this study is the following:What affects the staff to engage in the work environment from a managementperspectiveAre there external factors that affect the organization and the individual's engagementto work with the working environment?We have create a model that is based on recent research to define our definition of engagement. The model contains four factors : Clarity, Advocacy opportunities, resources and feedback. The method we have used to answer the purpose in this study is ten qualitative interviews with persons with work environment responsibilities.The result shows that the engagement regarding work environment is important to get the employees to actively participate. To get the engagement from the employees the organizations need to provide, clarrity, advocacy opportunities, resources and give mutual feedback.

Vi har valt att titta på hur organiseringen påverkar sociala rörelse-organisationers fortlevnad. Medlemsantalet är vår operationalisering av fortlevnaden. Våra två fall är Amnesty International och Attac.För- och nackdelar med olika organisationssätt tydliggörs med hjälp av två organisatoriska idealmodeller som till stor del är varandras motsatser. Dessa är den vertikala modellen och den horisontella modellen.Dessa för- och nackdelar har vi ställt mot empirin. Vi har använt oss av litteratur, hemsidor och intervjuer för att få en bild av hur organisationerna ser ut.Trots att Attac är nätverksbaserad och Amnesty är mer vertikalt ordnad, har båda visat prov på flexibilitet och lyckats skapa delaktighet, vilket är positivt för organisationernas fortlevnad.

The major part of the existing research on psychological effects on participating in war or residing in a war zone shows negative effects on the person?s mental health. However not all research, from an international perspective, shows the same results. Since we haven?t found any research regarding Swedish conditions and there has been a recent implementation of a decision from the Supreme Commander regarding commanded international service for all staff within the Swedish armed forces, the question has now become more relevant.

According to our apprehension, work of integration is commonly considered managed in the main best through the labour market. Since this path is not available to everybody we wanted to find out how work of integration also can be practised in other areas. The purpose of this paper is to, with focus on children and youth, find out and analyze in what way the people working locally in residential areas and in associations, reflects around integration in general and within their own business, plus in what way they pursue local work of integration practically. The method we have used is qualitative, with unstructured, individual interviews. Our seven respondents within local authority, church and sport clubs, have told us about their work from a perspective of integration.

The aim of this study is to describe and analyse the knowledge of three of the treatment methods used in youth welfare and this is accomplished through a knowledge review. This study contains an analysis of three different treatment methods described in eleven different peer reviewed articles. The articles are all internationally published between the years 2006 to 2012 and they are all effectiveness evaluations. The articles deal with treatment methods concerning Motivational interviewing (MI), Aggression Replacement Training (ART) and Cognitive behavioural therapy (CBT) and these are three of the most common in youth welfare in Sweden. There is not much knowledge of Swedish conditions and that is why this study focuses on international research.

The purpose of the present quantitative study was to examine gender differences inperceived job satisfaction in two departments, with different work patterns, in a Swedishmanufacturing industry. The questionnaire contained 30 statements and five backgroundquestions. The questionnaire was designed in combination of Job Satisfaction Survey (JSS),Work demands, Social support, Control and Competence (ASK), Questionnaire forPsychological and Social factors at Work (QPS Nordic) and Minnesota SatisfactionQuestionnaire (MSQ). Job satisfaction was measured based on the categories influence atwork, leadership, employee influence, work requirements and the physical environment. Theresults of the present study showed an interaction of gender and department where the femaleindustrial workers, who worked with more monotonous and standardized work tasks, valuedall of the categories of job satisfaction the lowest, except for the category employee impact.The results are believed to depend on that the women in the department had greater demandsfor variety in the work..