Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Thesis completed by Johan Arvidsson, Alex Rasooli and Pontus Winroth, students at master program Product development and Design at the School of Engineering in Jönköping Sweden. The project comprises 30 ECTS credits and was carried out during the semester in the autumn of 2007.It was carried out in cooperation with Eksjöverken AB, subcontractor within the truck industry with special knowledge within the area of complicated machinery construction work. Job initiators at Eksjöverken were Mats Svanberg and Kjell Nygard. Dag Holmgren was acting as a tutor from the university. The task was to develop tools for trucks, primary toolboxes but in case of time also under run protection.

The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.

Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

This masters thesis deals with smoke spread via ventilation systems. One aim of the thesis is to investigate and explain the differences in efforts to prevent smoke spread via ventilation systems in different countries. A second aim of this thesis is to investigate how frequently occurring smoke spread via ventilation systems in Swedish buildings are. A third aim is to investigate how uncertainties in input variables to smoke spread calculations will affect the result of calculation. To be able to do this the most important input variables are identified and analysed.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

This study revolves around the NATO-led Operation Unified Protector in Libya 2011. The military campaign was executed under a UN mandate to protect the Libyan civilian population. Despite the mandate civilians died because of NATO bombings. The purpose of this study is to identify inadequate measures in avoiding civilian casualties during the operation and to continue to work towards minimizing civilian casualties caused by military organizations in international interventions.Early in the operation, NATO?s objective altered from protecting the civilians to over­throwing the Libyan regime. At the same time NATO changed its military targeting.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

Early studies of what motivates volunteering often have had an older sample and youth organizations have not been studied. A survey was used to study motives for volunteering in Swedish youth organizations. The importance of age and years of volunteering was studied. In the analysis 102 persons in age between 17 and 59 years participated. The participants ranked the motives as followed: knowledge, development, values, social, career and protection.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

Turning solar collectors, heliostats, is certainly not a new idea but has been explored for at least two decades. Projects on this subject have resulted in more or less realistic constructions, in a commercial point of view. Far too often the technical goals have had higher priority than the economical, which has resulted in a few constructions having the ability to compete with conventional, fix solar collectors. The economical issues have been given high priority in this project, without decreasing the demands on reliability. The system has been given the following mechanical and electronical properties: One-axis movement, fix heat carrying fluid system, microcomputer controlled movement and automatic protection from overheating.

?Nästa generations ryggskydd? är ett examensarbete vid Innovations- och designingenjörsprogrammet på Karlstads Universitet. Uppdragsgivaren är Stefan Ytterborn på POC Sweden i Stockholm.POC är ett företag som satsar på att utveckla ny och effektiv skyddsutrustning till alpinskidåkare för att förhindra allvarliga skador. Då utrustningen och åkstilen ständigt blir mer extrem måste även skyddsutrustningen utvecklas för att ge så bra och smidigt skydd som möjligt.Uppdraget har gått ut på att ta fram en produkt eller metod som skyddar ryggen vid alpin skidåkning. Denna problemformulering har varit väldigt öppen och gett en hel del spelrum vid idégenerering och produktframtagning.Examensarbetet resulterade i en produkt som skyddar ryggen mot den nuförtiden mer frekventa skadeformen, kompressionsskador.

?Nästa generations ryggskydd? är ett examensarbete vid Innovations- och designingenjörsprogrammet på Karlstads Universitet. Uppdragsgivaren är Stefan Ytterborn på POC Sweden i Stockholm.POC är ett företag som satsar på att utveckla ny och effektiv skyddsutrustning till alpinskidåkare för att förhindra allvarliga skador. Då utrustningen och åkstilen ständigt blir mer extrem måste även skyddsutrustningen utvecklas för att ge så bra och smidigt skydd som möjligt.Uppdraget har gått ut på att ta fram en produkt eller metod som skyddar ryggen vid alpin skidåkning. Denna problemformulering har varit väldigt öppen och gett en hel del spelrum vid idégenerering och produktframtagning.Examensarbetet resulterade i en produkt som skyddar ryggen mot den nuförtiden mer frekventa skadeformen, kompressionsskador.

In the current situation is the straight tube cutter, that provides Luvata?s line of large recoolers with copper tubes, manually operated. To prevent damages and facilitate mounting the tubes must be properly arranged when they leave the machine. This report aims to investigate and present an automated solution where the operator does not need to participate in the process. A number of theories have been drawn up and tests have been done.

M/S Finnbirch förliste år 2006. Fartyget var lastat med lastbilstrailers och pappersrullar. Lasten var otillräckligt säkrad vilket gjorde att lasten lossnade när fartyget gick in i en svår storm. Fartyget fick slagsida och sjönk. Rapporten syftar till att ta reda på hur den otillräckligt säkrade lasten, som berodde på en bristande säkerhetsorganisation påverkade försäkringsutbetalningen.