This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

The aimof this study is to contribute furthermore to understand the complexity of theprocess of learning to read and write in an inclusive environment. It focus on the syllableinstead of the phoneme as a unit in this process which is not the most common way ofdoing it. The report is based on a qualitative analysis of this task in pre-school and gradeone at a primary school in a small municipality.In the result, I have found, that the very structured working process and the diagnosticapproach helps the teachers to understand on what level pupils are at. The pupils whostart working this way in pre-school, feel safe knowing what is expecting from them andthey also learn from each other. All pupils in grade one have, before w 45 in autumnterm, very good letter knowledge and have learnt how to read words with two syllableswith a consonant-wovel-structure.

Sweden has had laws protecting nature for about a hundred years. In this paper the views of nature and the values that serve as a rationale for protective measures are analyzed as results of a social process characterized by the dialectic relationship between institutions and discourse. Critical discourse analysis (CDA) is used to study this relationship and the discursive practices used by institutions, which reproduce or reshape views of nature that define the relationship between society and nature. Institutional design contributes to shaping discourse in the field of nature protection, while being originally shaped by discourse. In Sweden, the national park is an institution that reproduces a view of nature as the wild and untamed opposite of society, and the natural reserves reproduce a view of nature as holder of a multi-faceted set of values intertwined with society.

When using the digital halftone proofing systems, a closer print match can be achieved compared to what earlier couldbe done with the analogue proofing systems. These proofing systems possibilities to produce accurate print match canas well lead to producing bad print matches as several print related parameters can be adjusted manually in the systemby the user. Therefore, more advanced knowledge in graphic arts technology is required by the user of the system.The prepress company Colorcraft AB wishes to control that their color proofs always have the right quality. This projectwas started with the purpose to find a quality control metod for Colorcraft´s digital halftone proofing system(Kodak Approval XP4).Using a software who supports spectral measuring combined with a spectrophotometer and a control bar, a qualitycontrol system was assembled. This system detects variations that lies out of the proofing system´s natural deviation.The prerequisite for this quality control system is that the tolerances are defined with consideration taken to the proofingsystems natural deviations.

The aim of this study was to investigate the importance of nature for the health and well-being of young adults. A qualitative method was used and data was collected through semi-structured interviews with eleven people from the ages of 15-20. The interviews were transcribed with the results of the study revealing that nearly everyone felt calm and relaxed while they were in a natural environment. The most common motivation to be outdoors was socializing with friends, performing any kind of sport and/or taking walks. Reasons to stay indoors were rainy, cold weather, lack of time, and in some cases circumstances related to their surroundings, such as where they live.

The purpose of this study is to examine how school meals are organized in a selection of Stockholm's secondary schools and to examine the relationship between school meals and the different parameters that indicate each school's symbolic capital and educational capital. By looking at the statistics from each school on the basis of the final grade average, percentage of pupils with foreign background and gender, I examine whether it is possible to see a relationship between how schools organize meals and which pupils attend the school.  In my study, I systematically went through each school's website and tried to identify how school meals at each school are organized. To increase the validity of the study, I have also conducted a questionnaire survey by mail addressed to school principals.   In order to analyse and understand my results and put them in relation to my current knowledge about the schools in my sample, I am using Bourdieu's theoretical tools that a given aid, both in methodological and analytical purpose. Based on Bourdieu's theories of symbolic capital, cultural capital and educational capital, I can understand and analyse school meals are organized and focused as part of schools' symbolic assets in competition with other schools.   The first part of the study shows that there are four different organizational models for school meals, fully equipped kitchen and canteen, heating kitchen and canteen, school meals in restaurants and school meal card.    In the second part, I have examined the relationship between the type of organization for school meals used and the symbolic resources available at the school. I can conclude from the results that it is difficult to find a correlation between the symbolic resources and the different categories. But even though it is not possible to see all the schools' symbolic assets equally clear, there are still some very telling examples. In many ways, these examples can be seen as polar opposites to each other based on Mikael Palme?s concepts ?goal rational? and ?education oriented? schools..

The environment that surrounds us affects us all. Research has shown that we feel physically and emotionally best in natural environments with greenery or water elements. Urban environments are likely to be more stressing then natural environments. How we experience specific elements, as water, of an environment is not as much investigated. There is a need of further knowledge for us to fully understand the interplay between our senses and the environment. Human beings have always been depending on water and the search for it has characterized our deeds and doings through out evolution.

Bakgrund: Identifiering av immateriella tillgångar har visat sig vara ett problemfyllt område både för företagen och andra utövare. Tidigare studier har visat på att en stor del av köpeskillingen fördelats till goodwill vilket delvis kan vara ett resultat av immateriella tillgångar inte identifieras i tillräcklig utsträckning. Det har även påpekats att det finns ett stort svängrum inom regelverket som tillåter mycket individuella bedömningar. Syfte: Syftet är att undersöka om det finns skillnader mellan branscher på den svenska marknaden avseende noterade företags identifiering av immateriella tillgångar vid det första redovisningstillfället efter rörelse-förvärv och i så fall vad orsakerna kan vara. Vi vill även undersöka om det går att urskilja en branschpraxis för identifiering av tillgångar och fördelning av köpeskillingen.Genomförande: Både en kvalitativ och en kvantitativ undersökning har genomförts. Branschjämförelser har gjorts för genomförda rörelseförvärv på Stockholmsbörsen under perioden 2005 till 2011.

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

Grasslands which have been actively managed for a long time and which in modern times have not been subject to cultivation such as fertilization are called semi-natural grasslands. These rare and species-rich areas hold an ecological, biological and historical value and if the management stops these areas will likely diminish. More effective agricultural systems and a declining number of grazing animals have in Sweden, among other countries, made semi-natural grasslands less valuable as foraging areas. Shrubs and fast growing plants rapidly colonize abandoned semi-natural grasslands, threatening biodiversity. The objective of this experiment was to determine the effects of breed and season on diet composition, with special reference to four competitive species found in wet areas ? in cattle grazing heterogeneous semi-natural grasslands ? and thereby contribute to improved management of these areas.

Abstract The aim of this study was to explore and describe the pupils' thoughts on seed and its development into seedling. Twenty nine Swedish pupils at the age of 7 and 10 years old were interviewed about their knowledge of seeds.It turned out that pupils often have so-called everyday belief to describe the natural science phenomenon by connecting their explanations to phenomena in everyday life to which they are familiar. To describe the process of seed developing into seedling is something that most of the pupils believe to be difficult and this resulted mostly in the answer ?it is growing.? Children have some knowledge about what seeds need in order to germinate but they do not mention the importance of oxygen as a component of seed to be able to germinate and grow. They mean instead that it is sufficient with soil, water and sun.The older pupils, however, are more often than the younger pupils able to connect their reflections to a more scientifically correct description based on terms belonging to the phenomena, though these terms sometimes are wrongly used.

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

Rabbits today are used for different reasons. They are often held as pet rabbits but they also can be found at zoos, in laboratories and as a producing animal where their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how the cage should be enriched. For rabbits in the production there is no detailed legislation, which is a problem because their welfare could be hard to secure when the producers do not have any guidelines to follow. Rabbits are social animals and therefore they should have the company from either one other rabbit, or from the owner.

Animal welfare is impaired if the diet does not provide sufficient feeling of satiety or the ability to perform natural feeding behavior. Pigs are omnivores and spend most of the day searching for food by rooting, grazing and chewing. Both inability to perform foraging behavior and insufficient feeling of satiety often leads to direction of foraging behavior towards stereotyped and abnormal oral behavior. Dry sows are often fed restrictively which leads to unsatisfied feeling of hunger. Dietary fiber has been found to reduce stereotypic and abnormal behavior as well as aggression, which could indicate that pigs need to forage has been met giving a feeling of satiety.