In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The background of this work is the media discussion about the effect of cultivation on peatsoils on greenhouse gas emissions. It has been argued that row sown and intensivelycultivated crops such as carrots are more likely to emit carbon dioxide than for example grassleys. The association KRAV (an association promoting organic farming) shall, from this yearadapt their environmental policy to be more climate smart and have asked the question if thecultivation of some crops is more climate smart than others? Carbon dioxide emissions fromsoil are due to degradation of organic material and the rate is controlled by microbial activity.The microbial activity is determined by a variety of factors such as temperature, soil organicmatter quality and water content. I have measured the carbon dioxide emission from fourdifferent crops at two different farms.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

This is an essay about health promotion and organisation development. The problem concerning all health issues that can be tied to work related illnesses has long been a problem in Sweden. For example did this problem alone cost the Swedish government 25 million crones a day between the years 2000-2001. This is a major issue and there is lots of money to save in this area. This is why we wanted to research how to promote health by changing the structure of the selected company.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

Organic agriculture is financially promoted in Sweden by special environmental support and as consumers we are all encouraged to buy organic food. At the same time scholars at the Swedish University of Agricultural Sciences claim that organic farming does not provide any environmental benefits. The main criticism is that organic farming has lower yields than conventional, which means that more land is needed to produce the same amount of food as in conventional farming, leading to deforestation and loss of biodiversity. As for climate change, the critics claim that the significantly higher productivity in conventional crop production compared to organic, releases surplus land, which could be used for bio-fuel production and thereby replace the fossil fuels. The critics also claim that organic farming causes higher nutrient leaching than conventional.

Today the human being see energy as a matter of course but the resources that is used for extract energy is today not enough for the world demand. Of all the energy that is used in Sweden today approximately 40 % goes to the building stock. This number will most likely increase if not necessary actions will be made on the already existing building stock since new houses constantly are built which will be added up on the already existing energy supply. This takes cause of action on the already existing building stocks, to fulfill the demands of the future use of energy that has been set by the authority. At the same time the thermal conditions cannot be influenced by the necessary changes that must be made.

Ett systematiskt utvecklingsarbete inom skolan behöver utgå ifrån elevernas förutsättningar och behov och förutsätter därför kunskap om unga människors inställning till och upplevelse av sina studier samt deras mål och förväntningarna på skolan. Syftet med denna studie är därför att empiriskt undersöka motivation och stressupplevelser hos elever i årskurs 1 på två gymnasieskolor i sydvästra Sverige samt att undersöka skillnader och likheter mellan skolorna och mellan flickor och pojkar. Studien bygger på teorier om mål inom ?Achievement Goal Theory? och ett interaktionistiskt perspektiv som bland annat inkluderar individens självuppfattning samt sociala faktorer i motivationsbegreppet. För att mäta elevers upplevelser av stress användes PSS-14, ?Perceived Stress Scale?.

Environmental destruction is a growing problem in our world. Almost every day there are new reports concerning that we have to do something about the greenhouse gasses. Simultaneously is the human constantly more eager to have a life with higher standards and therefore uses more energy. The environment is a question that is highly up-to-date and more people try to find solutions on how to save our planet. One way to decrease the energy demand is to build passive houses, where the houses don?t have any active heating.

Africa is one of the regions most affected by climate change. However its forests are important carbon sinks for the whole world, and if recognised as a global public good, could be conserved and contribute to green house gas emission reductions. A global mechanism, Reduced Emissions from Deforestation and forest Degradation(REDD+) aims to help developing countries in reducing emissions from deforestation and forest degradation, and enhancement of carbon stocks. REDD+ strategies may, however exclude local forest dependent communities from forests in order to conserve and maximise carbon stocks, thus having a severe impact on local livelihoods. Therefore, how local communities can participate and share benefits from REDD+ is a key concern.This study investigates how three forest dependent communities in the Nazinon forest, in Southwest Burkina Faso could financially benefit from a REDD+ project.

This essay concerns the site of Pompeii and its preservation. The aim is to investigate what causes the decay of the ruins, how to prevent it and what consequences the tourism has on the site. The material consists of interviews with three Swedish scientists who are currently working with documenting a block in Pompeii. The result reveals a large number of threats against the city, such as climate, tourism and an inadequate economy situation. Examples of solutions are more investments which can be used for restorations and reconstructions, and guards to prevent vandalism.

Energiarbete handlar inte bara om att energieffektivisera byggnaderna utan även om att skapa platser med god energi som gör att vi mår bra och vill vistas där. Vid energi- och miljöarbete där utemiljön är det centrala arbetsmaterialet kan man få fl era synergieffekter. Energi finns överallt. Det handlar inte bara om att gröna tak och väggar kan ha en isolerande funktion, utan på köpet får man mer funktionsanpassade utemiljöer som kan förbättra livsmiljön.Genom att klimatplanera, som innebär att vi på smarta sätt planerar utemiljön och använder oss av träd, buskar, klätterväxter, grönytor, dagvatt en och refl ekterandematerial kan vi minska behovet av energi egentligen utan att förändra vårt beteende. Däremot behöver vi dessutom ändra vårt beteende för att uppnå en större effekt av klimatplaneringen.

Knowledge in reproduction in the Swedish lynx (Lynx lynx) is important forseveral reasons. Situated on top of the food chain, lynxes may be at risk of beingexposed to environmental toxins that could have adverse effect on reproduction.The population of lynxes is today managed by restricted hunting which demandsknowledge about both the lynxes numbers and their reproduction. In addition,lynxes may function as indicators of climate change for instance if their season ofheat would be earlier or prolonged due to a warmer climate. Today?s knowledgein reproduction in Swedish lynx is mainly based on information gathered fromradio collared animals.