This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

According to FSC (Forest Stewardship Council) shall at least a mean of 10 trees per hectare including riparian zones and other areas with high biological values be left in final felling. In addition large clear areas should not be created and all retained trees with high environmental value shall be spared. To leave trees in final felling means a lower cutting volume and hence a lower income from the cutting, but it also means that the production in the next generation becomes less because of competition. The aim of this study was to evaluate the effect retained trees have on the production in the new generation of forest, and to investigate if there is any way to lower this effect. The environmental care has also been estimated by the amount left in final felling.

Tången 2 is a building situated in Stockholm, Sweden. It´s built in the 1930s and contains both residences and businesses. The property owner, Diligentia AB, wants to lower the energy use in Tången 2. This report consists of an energy audit which clarifies the specific circumstances linked to Tången 2. Collected knowledge is then used, together with the results from the literature study, to decide energy measures to proceed with.

This work is a combination of a literature study and a practical pilotstudy. In the literature study essential physiological reasons of why anaesthesia of horses is so risky are explained. Diffrent methods of induction and recovery are brought up, together with significant aspects of positioning the horse on the operating table and perianaesthetic complications such as myopathy, neuropathy and limb fractures. The pilotstudy had the purpose of examine the bodytemperature of horses undergoing general anaesthesia and to control the perianaesthetic temperature measurements performed in Swedish horseclinics and veterinary hospitals. Our hypothesis was that the bodytemperature of the horses would decrease but not enough to cause a problem. The purpose of this work has been to gather more profound knowledges in the subject of perianaesthetic nursing of horses which is an important part of the assignment of a veterinary nurse..

In modern dairy production the milking frequency is increased in some herds due to introducing of automatic milking systems or the farmers decision to milk high producing dairy cows more than two times a day. With more frequent milkings the milk yield increases while the content of fat and protein decreases. However, how the composition of protein is influenced is not fully evaluated. The purpose of this study was therefore to see if a higher milking frequency had any impact on the milk production and especially on the protein composition. This study was conducted as a half udder experiment.

This study examines what effect swimming has on the rehabilitation, compared with only resting after a cranial cruciate ligament surgery. It consists of a literature study, an inquiry study and a visit to a rehabilitation centre. The inquiry study shows that ten weeks after a cranial cruciate ligament repair, the lameness has disappeared in a greater number of dogs among those that undergo swimming as physiotherapy compared with those that do not swim. Literature shows that swimming has a positive effect on the result after surgery. The thigh circumference increases faster, the limb function improves more and the range of motion gets larger. Dogs should therefore be recommended swimming as rehabilitation after surgery for a rupture of the cranial cruciate ligament..

There are many risk factors involved with a sedentary lifestyle. Deep vein thrombosis (blood clot), circulatory problems and contractures are just a selection of problems you can get by too little exercise. For people who are immobilized because of illness, it can be difficult to get enough exercise and movement to avoid similar complications. Because of most medical supplies on the market today are not optimal for use at home, I have chosen to develop a training device for the Lower limbs, adapted for use in a bed, both in hospitals and at home. It is important that the devise can be used in any bed, regardless of headboards.

Background: Evaluation of lameness in horses is traditionally performed by a veterinarian who subjectively evaluates the movements of the horse. Accordingly, lameness diagnosis varies with the veterinarian and circumstances for which the horse is examined. Research within the area has long tried to establish an objective and standardized method for lamenessevaluation in horses. Several methods have been shown to be reliable and are used regularly within research, for example measurement of forces between the hoof and ground, and measurement of movements with high speed cameras or accelerometers. However these methods require considerable preparation, standardization, and expensive equipment as well as produce large amounts of data that are incomprehensible for the clinician.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

The Sweden Democrats achieved great progress in the latest election in the Swedish municipals. The party is now closer than ever concerning reaching the Swedish parliament. This thesis examines the Sweden Democrats in the Swedish municipals with the aim to find out which municipal factors that led to their progress. By looking at the percentage share of unemployment, the percentage share of foreigners, the percentage share of education, average income, traditional political colour, average age, criminality, early representation of a party hostile to foreigners, the municipal type and the sickliness in the municipals I find out which factors explain the progress of the Sweden Democrats. The thesis is an empirical quantitative study build on statistics by the help of regression analysis and diagrams.

The main purposes of this study were to 1) quantify bacterial production in winter during ice conditions, and 2) to compare these production measures with values measured from summer and open water conditions in three humic lakes situated in northern Sweden. Another purpose of this study was to 3) examine whether clear-cutting significantly affected bacterial production or water chemistry in two lakes situated in catchments were a large part of the forest had been removed through logging compared to an undisturbed reference lake. In winter (March/April 2014), the bacterial production ranged from 0, 7 - 2, 2 µgC/L/day and in the summer of 2013 the production values was 4 ? 10 times higher. The main reason for lower bacterial production in winter was ascribed to lower water temperatures as well as to older and more recalcitrant DOC, as there were no significant differences in total dissolved nitrogen or DOC concentration or -quality, that could explain a lower production compared to summer.

Att genomgå en amputation kan upplevas som en stor livsomställning där patienten behöver acceptera förlusten av kroppsdelen för att kunna gå vidare med sitt liv och uppleva en god livskvalitet, trots en kvarvarande grundsjukdom. Patienten genomgår en transition och lär sig hantera sin nya situation och finner mening och begriplighet. Genom en känsla av sammanhang kan patienten få en ökad livskvalitet. Syftet med denna litteraturöversikt var att belysa faktorer som påverkar patientens livskvalitet efter en amputation av nedre extremitet på grund av diabetes eller kärlsjukdom. Artiklarna söktes i databaserna PubMed och Cinahl, där inklusionskriterierna var amputation av nedre extremiteter som genomförts på grund av diabetes eller kärlsjukdom.

The study deals with three questions concerning attitudes to singing: When does the joy of singing with girls and boys change to a feeling of ?I can not sing?? What is it that affects them? Are there any differences between girls and boys attitudes to singing?A questionnaire with 12 questions about singing was distributed to 5 girls and 5 boys in (Swedish) grade 1, 4 and 8. It turned out that the girls in the study ?play with singing? together or by themselves, while the boys are satisfied singing in school on music lessons. Because of this, the singing interest for boys gets lower and lower between 10 and 14 years.