This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

 The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.

The aim of this essay is to examine how students in 6-9 grade with reading and writing difficulties are treated and supported by teachers and staff at Ideskolan, a community school north of Stockholm. I have chosen to answer the following question:- How does Ideskolan cope with and support students with reading and writing difficultiesThis has in turn generated the following questions:- How is special education organized at Ideskolan?- Is a diagnose always needed in order to deploy extra support?The method I have employed is observation while participating, together with informal talks and interviews. I have visited Ideskolan twice, one week at the time. The material that the visits have generated is the foundation of the essay, supported by previous research in the field.The essay clarifies what right to special support students have according to law, regulations, curriculum and teaching plans and what they look like in reality at Ideskolan.

This study highlights how pre-school teachers in a monocultural Swedish district looks at the concept of multiculturalism and what multiculturalism and /or intercultural approaches means in their pre-schools. The study takes its starting point in Johannes Lunneblads thesis "Förskolan och mångfalden" (2006) and Lpfö-98 (2006). The present study is a qualitative study in the form of interviews and the study have an intercultural and intentional perspective. The study shows that preschool teachers in the area perceive multicultural work as a compensatory education for children with non-European background. An analysis of the interviews on a deeper level shows that there is a broader understanding of multiculturalism that includes the class, sexuality and everyone of the children's "home culture?.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

Background: The meeting industry has had undergone a extensive changes due to a number of factors. The globalization has meant that supply increases and congress organizers have more options to choose from. Development in communications, for instance internet, means that meetings can take place without a physical presence. Congress organizers as clients have also changes. Stockholm as position as a leading city to hold congresses in has also changed for the worse, in 2006 Stockholm dropped of the top-10 list.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

Abstract  This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Turkey has taken part in regular negotiations to gain membership in the EU since 2005. At the same time is Turkey a candidate that stands out from those of earlier rounds of enlargement, and its possible membership got both supporters and critics amongst the Unions member countries. The aim of this thesis is to, trough a textual analysis, investigate the prospects and obstacles Turkeys candidature faces. The material consists of documents from a number of think tanks connected to the European Commission, as well as the Commissions own documents regarding Turkeys negotiations.A recurring picture is that Turkey is treated differently then earlier candidates, and that the Commission has a hard time keeping an unambiguous line in its negotiation frame. The material of the think tanks attributes the public opinions distrust of the member countries of EU as a hindrance, and Turkeys meddling in the conflict on Cyprus is problemized.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

This essay deals with the industrial past, present and future and begins with the impact and importance the industrial revolution has had on us humans, socially, economically and structurally. Today's society has developed from industrial production of goods to the production of services but the industrial sites remains. The essay examines issues concerning the protection of the industrial environment, their status as a cultural heritage, what is done with our industrial heritage and the opportunities it has for the future. Malmö has a great industrial history and now one of the cities oldest industrial sites, the north of Sorgenfri, will be transformed. The essay compares the plan with guidelines for future development from the Town Building Office with an antiquarian investigation for the same area.

The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.