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 social dimension in the EU, explored through the document texts of the Treaty of Rome, the Lisbon Strategy, the Social Policy Agenda and the Swedish Strategy ReportThis paper explores the social dimension of EU social policy, except the aspects of the economic and labour market. The EU documents reveal an underlying line of thought stemming from the alignment of the six founding countries, spearheaded by France, with the conservative corporatist welfare model. As one of four European welfare models, the conservative corporatist model emphasises labour market issues, corporate social responsibility and the subsidiarity principle in EU social policy. It also influences how the texts define the terms social, social policy and social exclusion. The definitions determine how policymakers combat problems such as social exclusion and identify the policy issues to be included in EU social policy.The Swedish Strategy shows how the country is responding to the objectives that it has been assigned by the EU and how it plans to attain them.

This Master Thesis is a product development project that has been carried out in cooperation withLappset Sweden AB.The purpose has been to develop a group of products suited for parks andtraditional playground locations. The specific target area has been courtyards of newly builtresidential areas. (These pieces of open land resemble glades that can be found in the forest,which in Swedish is called ?gläntan? and has given name to the product family). Therefore thedesign should match contemporary architecture.

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

Patienter med psykisk störning riskerar att få sämre behandling när de söker vård för somatiska sjukdomar. Patienter med psykisk störning upplever också att de blir sämre bemötta än patienter utan psykiska diagnoser inom den somatiska vården. Syftet med denna litteraturstudie var att beskriva sjuksköterskors attityder till patienter med psykiska störningar inom den somatiska vården. Syftet var också att som kvalitetsgranskning beskriva de utvalda studiernas undersökningsgrupp och bortfall. Studien är en litteraturstudie med beskrivande design där13 artiklar inkluderades från databaserna PubMed och Scopus.

Den svenska byggbranschen står idag inför ett vägskäl, börja basera produktionsplaneringen på bygginformationsmodeller (BIM) eller att fortsätta genomföra planeringen på traditionellt vis. Tidigare har det inte funnits programvara som har haft funktionaliteten att koppla ihop hela processen från BIM till en produktionstidplan. På senare tid har det kommit program som klarar av processen, därmed har ett antal byggföretag börjat se nyttan av att ta tillvara på den information som finns i BIM från projekteringen och använda den för produktionen. Arbetet har genomförts hos entreprenadföretaget Veidekke. Det är ett av företagen som vill börja utnyttja informationen som finns tillgänglig i BIM, för produktionsplanering.

This essay is about the hamlets´ older boundaries, i.e. boundary lines (?rågångar?) and boundary markers in the form of rocks, and an own survey of two hamlet boundaries in southeast Sweden. Many of the boundary rocks were subjected to unintentional damage or destruction that arose during forestry activities, the excavation of ditches, or road construction. Boundaries between hamlets sparsely populated areas were not clearly defined from the beginning, but were established initially in the form of boundary zones, that often consisted of wetlands, watercourses, or mountain heights.

Birgitta Stenberg?s autobiographical novel Kärlek i Europa was published in 1981. It takes placein the fifties and is written in a genre popular in Sweden during the seventies, the feministconfession novel. The genre had a strong political purpose, by way of sharing experiences ofliving as a woman in a patriarchal society the aim was to raise consciousness of oppression andmake way for liberation and sisterhood. But there was not room for everyone in the feministstruggle.

Syftet med litteraturstudien var att beskriva sjuksköterskans rutiner i samband med insättande och omvårdnad av perifera venkatetrar samt att beskriva observationer och åtgärder som sjuksköterskan gör för att undvika komplikationer. Artikelsökningen har skett i databaserna: Elin@Dalarna, Blackwell Synergy, EBSCO-host och Elsevier. De sökord som använts i olika kombinationer var: peripheral, intravenous, catheter/line/cannula, handhygiene, nurse, infections, phlebitis, routine och technique. Artiklarna skulle vara vetenskapligt skrivna på engelska och fick inte vara publicerade före år 1996. Sammanlagt inkluderades 20 artiklar i litteraturstudien varav 16 kvantitativa, 2 kvalitativa och 2 där båda designerna fanns representerade.

The overall aim of the study was to give an insight into the life of a girl attending a program for preparation for further studies. More explicitly it is the aim of this study to examine what line the girls take to and how they experience support in school and if the offered support is adjusted to the needs of the girls?.To capture the complexity of the girls? experiences a world view approach was used. To be able to take part of the girls? experiences, a qualitative survey method was chosen, built upon individual half structured interviews with six girls attending the last year of upper secondary school.

AbstractBackgroundEvery company has some kind of employee turnover and we can tell that som business has higher employee turnover than other business. Employee turnover is individual for all companies but in companies that is in the same business simularities can be seen. The employee turnover in the line of business hotel, merchandise trade and restaurants was according to Confederation of Swedish Enterprise closer to 40 % during the period of 2006-2007 and close to the business with highest turnover, the service sector. This is comparable to the buildning activity that with it?s 22 % is one of the business with lowest turnover.

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Inledning: Vi lever i en föränderlig värld, det ekonomiska tillståndet skiftar från land till land och när en stor finansiell kris bryter ut så drabbas de flesta länderna. Företag möter varje dag utmaningar, det är dock under en finansiell kris som dessa utmaningar är som svårast. Det gäller i dessa situationer att företagen sätter upp verklighetsbaserade mål, som under de förutsättningar som råder går att uppnå. Samtidigt ska företagen balansera sina mål gällande lönsamhet och tillväxt så att både ledning och aktieägarna blir nöjda och får det som de efterfrågar. Syfte: Syftet med uppsatsen är att undersöka hur företagen uppnår en balanserad mållinje med hjälp av nyckeltalen för tillväxt och lönsamhet.