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.

Sweden is getting an aging population and with this comes an increase in neurodegenerative diseases such as Alzheimer?s disease (AD). Bilingualism is also on the rise and this may result in an increase of bilingual people suffering from AD. Due to the linguistic deterioration associated with the illness people with AD, bilingual and monolingual, will be an increasing patient group with speech and language pathologists (SLPs). Word retrieval difficulty is an early symptom of the disease and several strategies to compensate for this have been observed (e.g.

By surveying conceptions of SLU Alnarp?s resources and competence among its students and personnel, this thesis has the purpose of inventing identity, positioning and image of SLU Alnarp. The underlying idea is that the analysis of the opinions of the students and the personnel will provide the SLU management with new ideas and general advice for an innovative strategy for success. Four quantitative interviews with selected representatives from different staff groups were performed. In order to obtain a differentiated view of the employee thoughts and opinions on the university, five persons were selected to be interviewed ? all with different types of responsibilities.

Utvecklingsarbetet syftade till att öka elevernas intresse för motionsidrott. Detta genom att låta eleverna först prova på och sedan själv fördjupa sig i en valfri motionsidrott. Arbetet genomfördes under en sjuveckorsperiod på vår slutpraktik med två åttondeklasser. Vi planerade fyra lektionspass med fyra olika motionsidrotter. Motionsidrotterna som presenterades var: Terränglöpning, crosstraining, stavgång och gruppträning.

This thesis tries trough qualitative analyzes to illuminate advertising and its didactic aspects, how menstruation and menstruating women are portrayed over time. The method underlying the survey is didactic, diachronic comparative and hermeneutic. There will also be a feminist point of view on the material. The issue is about how the advertisement presents sanitary products and menstruation and how a menstruating woman is portrayed.The conclusion is that the image of a menstruating woman changes slightly while consolidating the ethos that menstruation should not be visible. The menstruating woman is in constant motion, always fresh and fragrant..

This essay, Pictures from a death-bed, expands on the pictorial genre called post mortem portraits, a field with long history in the western society. A post mortem portrait is an artwork where the artist paint or photograph the model after her or his dead. My survey delineates to treat two specific pictures, one from the seventeenth century and one from the twentieth century. Both of them are portraits of dead boys on their death-beds, but the first one is a painting and the other one is a photo. By this survey I wanted to find both similarities and differentials between the pictures; if they were made by the same reasons, if you could see anything different between the portraits by children and by the portraits of adults, and finally, if there were any cultural or religious connections between the pictures and their existents.

Motivation till fysisk aktivitet fortsätter att öka i Sverige. En ny trend som blivit allt mer populär är gruppträningen. Varför människor väljer att träna i grupp eller träna själv är en individuell fråga.  Det finns olika motivationsfaktorer till vad det är som påverkar människor att delta i gruppträning. Det här arbetet undersöker de psykiska, fysiska och sociala faktorers påverkan till motivation inom gruppträning. Syftet med studien är att undersöka gymmedlemmars motivation till gruppträning.

The goal with this work is to study the settlement during the Middle Neolithic B. Looking at the settlement pattern of the Battle Axe C culture (BAC) in Scania we might be able to get a picture of how the social structure of the BAC looked like and how it differed from' earlier and later culture groups.. What can a change in settlement tell archaeologists today about this and what problems do archeologist have to take into consideration..

The aim of this work is to give a broader and more nuanced picture of the use of locks and keys during the Iron Age, in particular the late Iron Age, in the Lake Mälaren region. This has been done by comparing two buildings: the hall on Helgö and the living quarters in the garrison on Birka. Here we can see two very different areas where locks and keys were important parts of the daily life. The study also includes a typology of padlocks based on the findings from the same places as the building study and their surroundings..

Internet's entry into our home has changed our communication capabilities. As a result more and more services in the digital world are available. Besides e.g. shopping, gaming and general information, different social networks now offer preventive and therapeutic health-oriented services. When being asked by several young people, with whom I have been working in a clinical setting, to offer conversations over the Internet that enables both to see and to hear each other in real time, I decided to conduct a pilot study which is presented in this paper. The aim was to investigate the feasibility of offering supportive therapy using video calls over the Internet.

Så länge människan mår bra och har hälsan tar hon livet för givet. Förr i tiden var fysiska ansträngningar ett måste för överlevnadens skull. Vi arbetade från morgon till kväll, stora som små, med tunga sysslor både hemma på gårdarna och ute i arbetslivet. Idag är arbetssysslorna mer stilla sittande och kroppen får inte den rörelse som den är skapt för som i sin tur kan skapa ohälsa. Förr arbetade vi ihjäl oss, idag "vilar" vi oss till döds.

The aim of this Masters thesis is to explore the image of the librarian from three groups: librarians, researchers and directors of staff from industrial companies. The purpose was also to study the image of the future librarian as the Swedish School of Library and Information Science at the University College of Borås introduces it. As my theoretical framework I used communication theories and marketing theories. I searched answers to the following questions: - Is there any resemblance at all between the common stereotypes of the librarian and the images given by the participants of the survey? - How do the librarians view themselves? - What is the image of the librarian among the researchers who use the services of the library? - What is the image of the librarian among the directors of staff from the industrial companies? - What is the image of the librarian given by an educational institution during the basic education? I contacted the participants and asked them to draw a picture of a librarian and write a short text about the picture.

Gotland is an island with a rich history. One unique thing about it is the picturestones. There are, today, 565 known stones and fragments found on the island of various dating. The dating time spans from 400 ad to 1100 ad. This essay is meant to discuss the dating issue of the early picture stones dated to 400-700 ad and discuss the relevance and validity of the today?s dating.

Projektet är dels ett examensarbete dels ett uppdrag för det svenska snöskoterföretagetSnowolverine AB. Uppdragsgivaren har konstruerat ett rörramschassimed reducerad vikt jämfört med konkurrerande produkter, samttagit fram en digital modell som visats för investerare i och i press. En nysvensk snöskoter välkomnas av marknaden men den digitala modellens formgivninghar fått negativ respons. För att den första produkt som företagetlanserar skall bli konkurrenskraftig måste de konsultera designkompetens.Uppdraget har varit att ta fram ett koncept för en sportsnöskoter, som svararmot marknadens önskemål och profilerar det nystartade företaget. De undersökningarsom genomförts innefattar: Marknadsanalys med fokus påkonkurrenter, en webbaserad kvantitativ brukarundersökning, testkörningaroch utvärdering av konkurrerande fabrikat.

Syftet med föreliggande litteraturstudie var att belysa vilka åtgärder sjuksköterskor kan vidta för att få patienter >65 år att börja aktivera sig och/eller bibehålla sin fysiska aktivitet efter sjukhusvistelsen. Regelbunden fysisk aktivitet förebygger både fysiska och psykiska sjukdomar. Fysisk aktivitet är även en viktig komponent för att förbättra hälsan vid många sjukdomar. Kunskaperna om människans åldrande har ökat markant under de senaste decennierna och levnadsvanornas betydelse för processerna i åldrandet har blivit tydligare. Det har skett en minskning av den fysiska aktiviteten hos många människor i samband med den stigande åldern.