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.

Research in the FMCG sector shows that in-store atmosphere has a great impact on customer attitude and behavior. Despite this, there is a lack of knowledge regarding how the atmosphere influences the customer in a fashion store setting. The purpose with this paper is to investigate if and how visible in-store atmospherics influence customer attitude and behavior in a fashion store setting. We also investigate if behavior and attitude is affected by the customer's expertise and the purpose of the visit. The study takes place in two different fashion stores within the same fashion chain.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.

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.

Syftet med studien är att erhålla ökad förståelse för hur medarbetare upplever att arbetsmotivation kan främjas och ledarens påverkan på främjandet av arbetsmotivationen. Vidare undersöks vilka faktorer som verkar  motivationsfrämjande för medarbetarna i den organisation där studien utförts samt hur väl deras arbetsmotivation främjas. Studien utgår ifrån en kvalitativ metod och det empiriska materialet har insamlats genom åtta intervjuer på medarbetarnivå. Studiens resultat visar att medarbetarnas arbetsmotivation främjas genom flera faktorer, bland annat sociala faktorer och lönen betonas. Medarbetarnas motivation främjas men skulle kunna främjas mer än vad den gör idag genom ett antal motivationsfrämjande faktorer som diskuteras.

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.

Bakgrund: Motiverande samtal (MI) är en metod för att behandla främst alkoholmissbruk, men har allt mer integrerats i behandlingen av andra substansmissbruk. Det flesta studier gällande MI har genomförts på vuxna varför effekten av MI på denna grupp är mest belagd. Antalet ungdomar med substansmissbruk ökar, vilket medför att en undersökning rörande studier om MI som riktas mot denna åldersgrupp (14-24 år) förefaller både relevant och nödvändig. Syfte: Syftet med denna litteraturstudie var att belysa vilken effekt MI har vid arbetet med ungdomar med substansmissbruk. Metod: Allmän litteraturstudie.

This thesis emphasizes the importance of understanding the employees? attitude and motivation towards their workplace at a company that works in the advertising business. An example company; thcommunication agency PS Communication in Stockholm, was used for the empirical part to investigate the purpose. The topic is interesting since the company works in a fast changing environment with new techniques,tools and professionals and the company is also going through an expansion that include many new recruitments.The purpose in this thesis is as follows: ?the purpose of this study is to elucidate the fate of attitude and motivation of employees in relation to the workplace during business expansion, if performance is reduced and competition increases.?The analysis and results shows that attitudes andmotivation among the employees in the workplace has deteriorated, the employees agree that it is due to expansion the company is undergoing.

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.