AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

abstractBackground: Dementia affected patients have increasing problems with memory , impaired language ability, which affects communication and behaviour is considerable. These difficulties may provide an outlet for aggression, agitation and anxiety, and are common in dementia, which is exhausting for patients and their relatives and carers. Behavioural changes are common condition in patients with dementia and affects quality of life and cause unnecessary suffering . Pharmacological treatment that is inserted to relieve these symptoms have many side effects. Printed out more knowledge about non- pharmacological nursing interventions that can facilitate care for patients , relatives and carers are great.Aim: To describe non- pharmacological nursing interventions in dementia care .Method: A general literature review of thirteen scientific papers compiled and described in a result.Results: Compilation resulted in two themes,  Music in dementia care and Stimulation in dementia care and four subthemes, Singing in the care, Listening to music, Activities and Consolation and fillip that showed a dominant positive effect on dementia affected patients and carers and there by create opportunities for caring in dementia care .Conclusion: The different nursing interventions may be useful in dementia care when they show a dominant positive effect on various behavioural changes, it seems memory stimulant and promotes communication between patients and carers which favours caring .Keywords: Agitated behaviour, dementia, non- pharmacological, literature review, nursing. .

The purpose with this study was to investigate how the behaviour and physiological parameters differ between high ranked and low ranked cows, and between cows in an automatic milking system verses conventional milking parlour. The study was carried out at the Kungsängen research Centre, Department of animal nutrition an management, Swedish University of Agriculture Sciences, Uppsala. Twelve cows, the six highest and the six lowest in social rank were selected from the automatic milking system for the experiment. Ten cows, the five highest and five lowest in social rank were selected from the conventional system. Blood samples were taken during milking and resting.

Do teachers? expectations of their pupils become a part in the judgement of which grade a pupil will receive in the end?Several of the polical parties in Sweden have recently been argueing that teachers should be able to give pupils a grade in how they behave in school. Several newspapers also have reported that pupils today have gotten lower results for the last few years and more pupils do not get approved in all subjects. Because many of the studies about pupils results focus on the pupils? skills, I deciced to focus on the teachers part in how a pupil get a better grade or not.In the study I have been looking at a small community in the south of Sweden.

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

In the farrowing pens the amount of bedding material and the quality of the concrete floor has a huge impact on both the sow and the piglets. In this study imbedding of rubber flooring on the solid area in the farrowing pen was used to see if it had any effects on the sows lying behaviour when compared to concrete. Another important aspect was to evaluate if the rubber floorings had a high enough durability to resist the normal wear in a farrowing pen. Concrete flooring is assumed to have a higher thermally conductive effect then rubber which can affect the sow?s chance to cool down.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

When children are hospitalized they will face a new and unknown environment. Many children experience this situation as stressful and with fear. It is important that the nurse is aware of this fact in order to facilitate the hospitalization for the child. The purpose of this study is to investigate the fear that children feel when they are hospitalized, and to investigate the meaning of being well prepared for clinical examinations and procedures. The method used was a literature review.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.