InledningIFRS-regelverket infördes 2005 och det har påverkat fastighetsbolagens redovisning.Branschen har genom organet EPRA tagit fram egna mått som kan användas för utvärderingoch analys av fastighetsbolagen. Studien skall belysa dessa skillnader och forskningsfråganlyder: Hur påverkas redovisningens relevans när man fokuserar på branschspecifika mått kontramått enligt IFRS, för fastighetsföretag?MetodMetoden som används för att hitta intressant data att analysera heter ?Lens model?. Metodenskall avspegla hur en expert analyserar ett företag, först tittar man brett på företaget i sin miljö,sedan studerar man företaget enskilt för att till sist gå ner på enskilda poster i räkenskaperna.Teoretisk ReferensramHuvudteorin är agencyteori. Teorin skall förutse vissa beteenden som rationella individer gör nären individ är tillsatt för att maximera vinsten åt en annan.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

This study is a comparative study of the occurrence and function of information literacy in the curricula of the Swedish and Bavarian Gymnasium and investigates the occurrence of the term ?information literacy? and shows through what other linguistic means the notion of information literacy is expressed in the curricula. The study also wishes to analyze how the notion of information literacy manifests itself in the different school systems. Relevant textual passages of both curricula are compared to each other through the theoretic lens of Bruce?s phenomenographic model of information literacy.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

The purpose of this essay is to investigate the construction of sexuality in Swedish school libraries through the lens of Foucault?s concept of power/knowledge. Five libraries were investigated, using two kinds of method: discourse analysis of titles, classification codes and subject headings of sex education materials, and qualitative interviews with librarians working at each of the libraries. Most sex education materials were classified within the medicine section, illustrating the continued authority of medical discourse in matters concerning sexuality. Books for younger audiences were often written for either boys or girls, reproducing a binary understanding of gender.

Bakgrund: Stickrelaterade procedurer ?r vanligt f?rekommande inom pediatrisk sjukv?rd. Barn uppger att det ?r en av de mest skr?mmande och sm?rtsamma upplevelserna p? sjukhus. R?dslan och oron f?rekommer i alla ?ldrar och beskrivs f?lja med upp i vuxen ?lder. Barns negativa erfarenheter fr?n en stickrelaterad procedur kan ocks? leda till att en r?dsla f?r v?rden utvecklas. F?r att en stickrelaterad procedur ska ske s? sm?rt och orosfritt som m?jligt kan olika omv?rdnads?tg?rder anv?ndas.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

Climate change and sea level rise pose a growing threat to coastal cities, which will suffer from more frequent and extensive flooding in the future. Although the coastal city of Gothenburg is currently not affected to any great extent, the city will have to adapt in line with rising sea levels to protect infrastructure and ensure essential societal functions. The purpose of this study is to examine climate adaptation in Gothenburg, focusing on flood risks resulting from sea level rise. To gain a deeper understanding of the city?s specific circumstances, a qualitative research method was applied, using semi-structured interviews with officials working with flood adaptation within the city.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

Projekt har blivit en arbetsform som är vanlig i många branscher, i många organisa-tioner och för många olika uppgifter, och som dessutom ofta är det normala sättet att arbeta. Idag finns ett stort antal företagsspecifika och generella projektmodeller. Des-sa är vanligen normativa och definierar ofta faser, roller, beslutspunkter och doku-ment i ett idealiserat typprojekt. De är ofta tänkta för en viss kategori av projekt med vissa gemensamma särdrag, t.ex. likartade projektmål, genomförs i samma bransch eller har fokus på vissa aktörer.Undersökningen utgår från en modell som består av fem projektarketyper ? Pro-duktutvecklingsprojekt, Marknadsprojekt, Interna förändringsprojekt, Kundorder-projekt och Evenemangsprojekt ? som tillsammans på ett stiliserat sätt beskriver alla projekt som bedrivs som en del i en moderorganisations verksamhet.Undersökningen söker besvara om den undersökta modellen kan vara till nytta för ledningen av det Undersökningen är i sin helhet genomförd som en litteraturstudie.Undersökningens resultat tyder på att den domän som projektarketypmodellen be-skriver ? projekt inom yrkesmässiga organisationer och däri främst projektorientera-de företag ? utgör en naturligt avgränsad domän.

Syfte: Studiens syfte var att jämföra två linsrengöringsmetoders påverkan på hornhinnan. Studien jämförde tillverkarens rekommenderade användningsinstruktioner för Opti-Free® Express®, med den alternativa rengöringsmetoden att gnugga linserna, något som ofta rekommenderas av optiker.Metod: Deltagarna sågs vid två tillfällen för utvärdering av eventuell påverkan på hornhinnan. Värdena som återfanns vid första tillfället fungerade som ett utgångsvärde. Samtliga fynd dokumenterades, graderades och poängräknades efter vilken typ av staining samt utbredning. Cornea delades in i fem regioner; centralt, superiort, inferiort, nasalt och temporalt.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.