Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

This paper is a statistical examination about how the European Parliament views questions about equality between women and men. It focuses on how the members understand gender equality depending on ideological standpoint, nationality and gender. In other words, it focuses on whether the politicians have different point of views depending on which parliamentary political group they belong to, which member state they are coming from or which gender (man/woman) they have.Equality between women and men is a complex problem. This paper is concentrating on two questions; the problem about setting up a European gender institute and the problem about gender mainstreaming.The examination, which is a statistical examination about how politicians were voting in both questions, shows that all variables, ideological standpoint, nationality and gender, are determining factors for their voting behaviour in questions about gender equality. Ideological standpoint is the most important variable, second in place is gender and the least important factor is nationality..

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community? The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

AbstractBackground: When an acute illness or trauma occurs, life becomes disorganised and shattered for the critically ill person and his/her family members. The family members are confronted with thoughts about life and death which can cause stress and anxiety. How the family members cope with the crisis is individual and depending on personality and earlier experiences. Aim: The purpose of this literary review was to illustrate the family members´ experiences when dealing with a critically ill family member. Method: A literary review was made based on fifteen qualitative and quantitative scientific articles and a literary book.

This study is based on the feminist belief in the importance of a reorganization of the existing gender hierarchy, where women have less power than men. Since news media reflect as well as contribute to create the reality we live in has the purpose with this study been to shed some light on how the gender structure is expressed in Sweden?s most popular television news program. I chose to examine one broadcast per day from the Public Service SVT news program Rapport during January 2010 using quantitative content analysis and the result was as follows:65 % of the news programs was presented by a woman news anchor 36 % of the news reports was carried through by a women journalist 31 % of the interviews contained a female participant The representation of female participants in interviews did not depend onif the journalist was a woman or a manThe representation of female participants in interviews did not depend on if the report was from Sweden or abroadWomen were more often than men interviewed in the role as nursing staff, development aid worker, teacher or principal, parent of a son, retired and sick or sick leaveOnly men were interviewed in the role as rescue worker, custom staff, member of the armed forces, house owner and tourist..

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

This thesis examines how the EU and Sweden aim to prevent radicalization through their strategies on preventing violent extremism (PVE). It contributes to PVE knowledge by examining how both actors plan preventive measures to combat radicalization and promote resilient societies. Analyzing Sweden's anti-terrorism strategy (Skr. 2014/15:146) and the EU strategy (COM(2020) 795 final), this study shows similarities in their approaches, particularly in targeting schools and youth with their preventive measures. Emphasis is placed on education to promote democratic and critical thinking, thus promoting resilience against radicalization.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

This thesis rests on the theory and methodology of discourse theory. By viewing social reality as constituted by discourses, meanings that are taken for granted can be challenged.The events of September 11th 2001 resulted in the American war on terror. This thesis explores the impact of 9/11 and the war on terror on the Russian image of the conflict in Chechnya.Discourse theory is applied to shed light on how the conflict over Chechnya is discursively constructed by the Russian state and media. The discourse is organized in three thematic sections: Identity, Enemy Images and Islam. Russia establishes itself as a member of the Western civilisation.

The aim of this Master?s thesis was to investigate if one can identify a pattern in a family?s reading habits. Our empirical data was gathered in a survey distributed to a family in three generations, between the ages 15 to 82. The family was interviewed in a life time perspective, in a so called life story character. The questions addressed in this thesis concerned how the reading habits and the general attitude toward literature differ between generations in one family.

This paper examines the consequences of membership and participation in immigrant associations on individual immigrants? political integration and indirect political participation with reference to Swedish society. The theoretical underpinnings consist of a social structural outlook on social capital, combined with the Civic Voluntarism Model, both of which focus on the potential role of social networks for moving people into political action. After a presentation of parallel qualitative data over the experiences of individual members in a Finnish and Bosnian-Hercegovinian organisation, it is suggested that immigrant associations support the political integration of their members into the host society. Firstly, the case studies indicate that members of immigrant associations gain the opportunity to augment their civic skills, which is a significant prerequisite for political participation.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.