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.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

The following report comprises my bachelor´s thesis in Industrial design, 30 hp. It is executed in collaboration with Bonum senior housing, who has been the client and assignment- maker of this project.The goal was to design a bench for their entrances, which could represent not only the needs of the target group but also Bonum as a trademark. The work is done with great care for both human kind and the environment, with sustainability as beacon.The design process has been followed.Initially, you will find the definition of a bench for entrances, the framework including inclusive as well as sustainable design, a function- and market analysis followed by the inspiration part of the project. Getting to know the target group and their specific needs has been essential for this work.Investigations about what senior house living and senior products are and what the target group thinks and feels, has been done. As a result, two ?personas? has been developed.With the help of a purposely chosen group of people, surveys and ergonomic studies has been executed, as well as prototype-testing.The fact-finding has formed the stable and unavoidable foundation of this project, which later on gets more creative and idea based.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

This paper aims to give an account of, and to discuss the view-points and theories of different researchers on the christianization of Sweden, especially the province of Öland, during the early middle ages. Its purpose is to investigate how, and in what sense, their positions can be said to correspond to what we may know of the historical ?facts?. This will be possible by comparing different points of view with a study of the development in a single parish. An overall difficulty however, is the nature of the sources relating to the time in question, they are scarce or even non-existent.Part I of the paper consists of an outline of the field of research and the different theories put forward on the subject.

Certain types of waste, e.g. bottom ash originating from municipal solid waste incineration (MSWI bottom ash) can be used as road construction materials. A potential problem is the possibility of substances leaching out of the road and spreading in the surrounding groundwater.The aim of this master?s thesis is to conclude whether hydrogeological type settings can be employed to, based on local conditions, provide an estimate of the probable spreading of these substances in the surrounding groundwater, and whether certain types of soils can be identified as being less suitable for the localization of a MSWI bottom ash road. A hydrogeological type setting is defined as a mappable unit with similar hydrogeological properties.

In relation to the development of IT-products it is very important that the software supplier is aware not only of the target group but also the field of application. Usability should characterize the whole IT-design process as, in relation to this context, design includes more than merely those aspects which are visible to and thus can be interpreted by the naked eye. The study examines the specific qualities and properties that substantiate the usability and the demands that a customer rightfully expects from an IT-product. The user and the customer are highlighted in the same context in order to demonstrate that it is through the customer that an IT-product is defined as being useful. Thus, from this perspective, the user and customer can be considered as being the same person.

In this essay I have aimed to examine how the theology of Paul Tillich relate to modern views of reality, both the way it was expressed in his contemporary time and the way I see it today. Reality I have defined as an entirety of the physic- and metaphysic reality. A so called panentism where God is reality and the world is a part of this reality.With Tillichs Systematic Theology as my principal material, I have first made a brief presentation of his theology, of its construction and main concepts. Then I have chosen to further examine the way he describes being, reason and revelation to see how this particular concepts of Tillich agree with my definition of reality. In this I have consulted the books Tillich in Dialogue by Mackenzie-Brown and Natural Theology Versus Theology of Nature, a book edited after the forth international Tillich symposium 1992, which had "Tillichs thinking as impetus for a discourse among theology, philosophy and natural sciences" as a theme.I have tried to point out the possibilities opened up by the ontology and epistemology of Tillich for the dialogue between theology and natural sciences.

?Intensive family therapy?Journal studyAbstractThe Family board in Falun gives since a couple of years priority to intense familytheraphy work with families in need of help/support. Intensive family therapy (IFT) was developed during the 1970s with the purpose of helping families. The theoretical mainlines upon which the IFT ? model is based is the, structural-, strategic- and systemic perspective.

In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.

This master thesis concerns the occupational safetyenvironment at Outokompu Stainless, Avesta Work.The study is of a sociotechnical approach wherehumans are involved and interconnected in the samesystem with technology and organisation. In order toreach the corporation?s goal of zero accidents with losttime injury, the work of improving and maintainoccupational safety and health has to regard behaviourand cultural aspects. The aim of this study is todescribe the safety culture at a specific production unitand research what work which has to be done in orderto change and improve the safety culture at AvestaWork.There are several opportunities for improvementpointed out in this paper and here are some mainresults presented. First and foremost, the concern ofsafety among blue-collar is often secondary due toproduction.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

The thesis has investigated the use of templates in timber framing, a field where there has previously been a lack of comprehensive and clear information. The main goal was to map and describe the various types of templates, their appearance, usage, and function, in order to make this traditional craft more accessible to both professional craftsmen and DIY enthusiasts. The project also aims to contribute to the preservation of traditional building crafts, in alignment with UNESCO's Convention for the Safeguarding of Intangible Cultural Heritage. The methodology used in this study was a literature review, where relevant templates were gathered and analyzed. The templates were then categorized using a system developed by the author, which helped simplify the understanding of the templates functions and uses.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting Models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Annonseringstjänster på nätet finns idag för alla möjliga ändamål. På grund av detta ökar även bedrägerier och annonser med tvivelaktigt innehåll, för att undvika att sådana annonser publiceras är det viktigt att annonseringsföretagen granskar sina annonser innan dem publiceras.Detta examensarbete har utförts på ett annonseringsföretag som behandlar jobbannonser. Företaget är stationerat någonstans i Europa.Eftersom annonserna granskas av ett externt företag vars tjänster annonseringsföretaget hyr in så är tanken med examensarbetet att skapa en förståelse för hur arbetsprocessen fungerar på granskningsföretaget samt identifiera vad som kan förbättras med det granskningsverktyg som används för att granska annonser idag.Detta har utförts genom kontextuella intervjuer på plats hos granskningsföretaget. Resultatet av dessa har sedan visualiserats i fem olika arbetsmodeller: (flödesmodellen), (sekvensmodellen), (artefaktmodellen), (den kulturella modellen) samt (den fysiska modellen) Beyer och Holtzblatt (1998). Tanken med dessa modeller är att de ska agera som en grund när nya designbeslut fattas och bidra med en förståelse för hur arbetet fungerar hos granskningsföretaget.Rapporten kommer för övrigt presentera en del designförslag som framkommit av de fakta som finns i arbetsmodellerna vilka kan förbättra den nuvarande lösningen.All information i denna rapport är tänkt att fungera som ett stöd för annonseringsföretaget när dem designar nya lösningar som rör granskningen av jobbannonser..