Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

A change is gradually taking place in the media industry. Traditional communication channels are being replaced by new, electronic, ones (Johnson, 2003). Segmented marketing is gaining popularity, as the mass-marketing model is becoming more or less obsolete (Kotler et al. 2001). At the same time, the consumers? attention span is more divided than ever (Neff, 2004).

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Crossfit is a recently developed form of training which is based on a number of functional resistance exercises performed at high intensity, often to the point of muscular failure. Crossfit has since its introduction 30 years ago, reached vast popularity all around the world, including Sweden. Its practitioners considers Crossfit to be an effective training method for achieving a functional and total trained physique thru improvements in VO2max, muscle strength, endurance, balance and speed. Few scientific studies has been published in the subject which is why this study sets out to examine the effect of Crossfit on VO2max (measured with Åstrands submaximal cyclingtest), maximal strength capacity in lower- and upper body muscles (measured with 1 RM tests in bench press and leg press), rapid strength capacity and strength endurance capacity in upper body muscles (measured with push-up test in 30 seconds) and explosive strength capacity in lower body muscles (measured with sergeant jump test). Five women with an average of 33(±5) years of age all new to Crossfit, performed these tests at two separate occasions with a training period of four weeks consisting of 12(±3,67) Crossfit sessions in between.The result showed a significant improvement in the maximal strength capacity of the leg extension muscles (p=0,025).

I uppsatsen studeras hur ett svenskt försvar mot kryssningsrobotar och ballistiska robotar kan utformas.Uppsatsen konstaterar att en aktör med tillgång till kryssningsrobotar och ballistiska robotar har enfjärrbekämpningsförmåga till en förhållandevis låg kostnad. För att ytterligare förstärka sinfjärrstridspotential kan aktören förse dessa vapensystem med massförstörelseeffekt. Uppsatsen visar att ettframtida försvarskoncept mot det aktuella hotet är en kombination av offensiva och defensiva insatser. Föratt skydda nationen från insatser med massförstörelsevapen burna av en kryssningsrobot krävsvapensystem med långa räckvidder så att bekämpningen kan ske över hav eller obefolkade områden. Enbekämpad stridsdel med massförstörelsevapen kan resultera i ett restnedfall med förödande effekt.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

Volvo Construction Equipment is one of the worlds largest manufacturer of heavymachinery. In Braås, Sweden, they develop and manufacture articulated haulers inseveral sizes. The biggest, the A40, is capable of loading almost 40 metric tonnes.These haulers have a bogie to distribute the forces of the load evenly onto the two axlesand there wheels. The bogie is constructed using a rigid balance beam on each side ofthe frame connecting the axles or an independent solution using hydropneumatics.An analysis has been made in order to establish the forces created during corneringand through the theory, an estimation of the extensive tyre wear and extra fuelconsumption has been made. All due to the effects of the tyres not being inline with thecornering radius.

AbstractA useful tool for companies to use in their differentiation process is proposed to be employee branding. Employee branding is developed and put forth by the management with the main task to formulate the brands vision and values, and communicate them to the employees. To promote the employee engagement and their relationship with the company, corporate storytelling can be applied, with is an internal communication that strengthens the internal rumour and values that represent the brand. Since engagement and motivation is important factors when creating a strong employee brand, there is a need for further research on how corporate storytelling is used by companies to influence employee engagement and motivation, as corporate storytelling leads to deeper commitment among employees.PurposeThe purpose of this paper is to explore how companies use corporate storytelling to influence their employee branding.MethodologyThe authors conducted a qualitative case study on how the retail organization Boomerang. The empirical material was collected thru semi-structured interviews with Boomerangs management and employees.ConclusionThe conclusion shows that the employees prefers when corporate storytelling and various communication is put in context, this because it?s easier for the employees to understand.

Migration and giving birth are crucial decisions for animals during their life cycle, which may have lasting consequences on their population demography and fitness. Migration can entail a variety of possible effects for an individual, such as access to high quality food and reduced risk for predation. The moose (Alces alces) in northern Sweden is partially migratory and moose females are known to give birth to one or two calves. The synchrony between time of calving and timing of migration has not been compared before, especially in terms of energy maximizing and time minimizing perspectives, which may provide vital cues for fitness benefits of migration. I investigated effect of timing of birth and individual life history on distance, timing, stopovers and duration of 190 individually marked female moose that have been tracked for multiple years in ten different areas in northern Sweden.

Syftet med denna studie var att belysa hur viktig nutritionen är för patienter med diagnosen KOL (Kronisk Obstruktiv Lungsjukdom). Författarna ville även visa på enkla metoder för sjuksköterskan att bedöma nutritionsstatus för att förebygga malnutrition hos dessa patienter. Denna studie är en systematisk litteraturstudie där författarna använt sig av databaserna ELIN@Dalarna, CINAHL, Blackwell Synergy och SWEMED+ för att söka vetenskapliga artiklar. Sökorden som användes i olika kombinationer var: COPD, nutrition, malnutrition, undernutritioned, nutritionalstatus, nutritional supplement, BMI, energy expenditure, caring och nursing. Resultatet visade att nutritionen är av central betydelse i behandlingen av KOL patienter där sjuksköterskan har en viktig roll i samarbetet med andra yrkeskategorier såsom läkare, dietist, sjukgymnast, arbetsterapeut, kurator och psykolog.

SammanfattningBakgrund: Dagens stillasittande livsstil med ökat intag av energigivande ämnen resulterar i ett konstant anabolt hormonellt påslag. Detta leder till ökad övervikt och andra välfärdssjukdomar. Det rekommenderas att individer håller sig till en hög måltidsfrekvens med jämna mellanrum under dagen. Detta har börjat ifrågasättas med konkurrerande alternativ som involverar en tidigare samhällslivsstil så långt som 10 000 år sedan, då måltidsfrekvensen inte kunde planeras på samma sätt som idag.Syfte: Syftet är att under sju veckor undersöka effekten av två stycken veckovisa 24-timmars periodiska förbud mot intag av energigivande ämnen, med implementering av fysisk styrketräning och dess effekt på lean body mass (LBM) och fettvikt hos yngre individer.Metod: Två separata 24-timmars perioder av fasta i samband med tre separata styrketräningstillfällen genomfördes per vecka under sju veckor. Kroppsmått gällande kroppsfett i procent, fettvikt i kilogram (kg), kroppsdimensioner i centimeter (cm), LBM och total kroppsvikt i kg togs innan och efter studiens genomförande.