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.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

In this essay the aim is to look at difficulties in preservation of buildings in general, andespecially the ones of the modernist era. To navigate in this huge field the study is narroweddown to take place in Finspång, a small Swedish town. In Finspång there was a swimmingpool facility built in 1967. In 2003 the facility was closed down due to its unusable conditionsand then after seven years with discussions of different plans about what to do with thefacility it was demolished in 2010. This case is the base in the essay, and why it was notpreserved.The purpose of this essay is to look at what the people in Finspång think about preservation ofbuildings with the demolished swimming hall facility as base, and what impact materiality hason questions regarding preservation, cultural heritage, memory and history.

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.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Abstract Background: In 1997 the Kyoto Protocol was signed, it?s an international agreement which is aimed to reduce greenhouse gas emissions. Sweden's goal is to reduce energy using in buildings with 20 percent by 2020 and 50 percent by 2050. This is a comparison with levels from 1995 (Glad, 2006). For Sweden to be able to reach its goals, they need to construct more low-energy buildings (Åhman, Wahlström & Lundblad, 2010).

The study begins with a historical background over the fisheries development in North America and in the Baltic Sea area in Finland and Sweden. As we can see the fisheries development depends on the interaction between ecology, state of production, politic and also social factors. In Sweden the fishery politic has changed over the period of the study. In the 1970: s the main politic focus was on the fisheries progress, expansion and rationalization. The State in Sweden took a vast part in this development and gave economic support.

Emissions of radionuclides to the atmosphere can lead to wet deposition on plants in the event of rainfall. An increased level of radioactivity in the plants may occur due to interception and retention of the radionuclides. If the content of the plants is above the threshold limit value, entire yields may have to be destroyed. In order to prevent contamination or decrease the content countermeasures can be taken. The impact of the biomass, leaf area index (LAI) and growth stage of the plant on the interception and retention is important to know in order to decide which countermeasures to use. Weather may also be an important factor. In this work the interception and retention of 134Cs and 85Sr by spring wheat, ley and spring oil-seed rape was studied.

Discussions about the sustainable city are now all over the world and many believe that the solutions are merely technical. But what gives the city its character is what is happening in the public places. It is these spaces that bring the people together. Design is the key to sustainable urban spaces. We must produce public places that reflect our society.

Emissions of radionuclides to the atmosphere can lead to wet deposition on plants in theevent of rainfall. An increased level of radioactivity in the plants may occur due tointerception and retention of the radionuclides. If the content of the plants is above thethreshold limit value, entire yields may have to be destroyed. In order to preventcontamination or decrease the content countermeasures can be taken. The impact of thebiomass, leaf area index (LAI) and growth stage of the plant on the interception andretention is important to know in order to decide which countermeasures to use.Weather may also be an important factor.In this work the interception and retention of 134Cs and 85Sr by spring wheat, ley andspring oil-seed rape was studied.

During the latter part of the 20th century the situation for people with intellectual disabilities in Sweden changed and developed. Clients have the right to participation and self-determination in society and in applied measures under the law of individual rights legislation; LSS. The purpose of this study is to describe and understand how team-leaders and managers in day-centres in a municipality works with participation and self-determination for clients, and what the professionals consider affects the client's possibility to self-determination and participation. The research questions intended to be answered are:? How does the team-leaders and managers work to enable self-determination and participation of the users in the public day-centres?? What does the team-leaders and managers describe and understand as enabling and limiting factors for the client?s possibility to self-determination and participation?The study is qualitative and interviews have been held with eight interviewees, which I contacted through snowball sampling.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The obesity paradox, myth or truth in adults with cardiovascular disease.Author: Louise Svensson och Amanda NilssonSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 30, 2013Background: It has long been generally accepted that obesity is a risk factor for many diseases. Despite this, new research indicates that a higher BMI could be a protective factor for those with a chronic cardiovascular disease. This discovery is called the obesity paradox and could change the perception of patients' BMI in both public health and clinical work.Objective: The objective of this systematic review article is to examine the scientific evidence for the existence of the obesity paradox in chronic cardiovascular disease, i.e. if a BMI >25 kg/m2 is associated with lower mortality among adults with chronic cardiovascular disease.Search strategy: The databases used in the literature study were PubMed, Summon, Scopus and Cochrane. The keywords were: obesity paradox, cardiovascular, heart, male, BMI, intentional weight loss, cardiovascular mortality and mortality heart failure.Selection criteria: Studies, which had an adult population classified after BMI that suffered from chronic cardiovascular disease and had all-cause mortality and cardiovascular mortality as endpoints, were included.Data collection and analysis: Ten studies were included.

Lotsbroverket is the largest wastewater treatment plant on the Aland Islands and it isdesigned for handling wastewater from approximately 30 000 persons. In 2011,Lotsbroverket produced about 2800 m3 of dewatered sludge. The sewage sludge that isproduced is transported to a contractor where it is processed to eventually be used e.g.in the construction of green space. This study aims to investigate available applicationoptions in terms of the sewage sludge that is produced in Lotsbroverket. The main aimis to study the feasibility of using the produced sewage sludge as a fertilizer in theagriculture of the Aland Islands.The sludge already fulfills limit values for heavy metals in accordance with the Act"The Aland Government´s directive on the use of sewage sludge in agriculture." Inorder to clarify the sludge content of pharmaceutical and organic substances it isrequired that the substances are identified and a risk assessment is performed.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.