Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Today?s construction buildings contain more advanced technologies than before. The development of newer and stricter regulations to the construction industry makes the door environment more and more complex.In large construction projects the door environment is held up as a major challenge to get to in a good way. It turned out after a discussion with one project manager and a site manager at NCC, that the door environment is difficult to get right in major construction projects and it often causes many error reports in to the aftermarket after that the final inspection is completed.Interviews have been done with key figures in the building process at NCC and Akademiska hus. A study on a university building for around 3500 students and with 300 workplaces was made.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

This report describes how the system may be exposed to oscillations and how this can lead to resonance. Resonance is a phenomenon that occurs when a system is affected by external periodic oscillations with frequencies close to the system's natural frequencies. Structures subjected to resonance can risk great damage and destruction, why resonance is something that is important to take into account when designing structures. Alternative ways to counteract resonance is to supply damping in the system. Damping means that the resonance decreases instead of letting the amplitude increase.The report discusses some examples on constructions that have experienced the effect of resonance.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.

During and after World War II Sweden was spying in the occupied Baltic countries which had been occupied, from 1943 by Nazi Germany and from 1944 by the Soviet Union. It began in 1943, with the Germans still occupying the Baltic countries, when Sweden and its intelligence service ?C-byrån? recruited volunteers among the Baltic refugees in Sweden and sent them back to the countries they had fled from. Many of the Baltic refugees to Sweden were men aged 25-45 so the Swedish intelligence service had a good recruiting source. This started the first period of intelligence operations in the three Baltic countries.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.

In 1930 a new library reform came into force, which in reality was the beginning of the modern Swedish library. The purpose of this reform was to take measures to promote efficiency, for example to increase library co-operation. The Government grants were at the same time raised considerably. However, as early as in 1930, but especially the following year, the depression hit Sweden. The Government reduced the grants until the first half of 1936.

This report describes how the system may be exposed to oscillations and how this can lead to resonance. Resonance is a phenomenon that occurs when a system is affected by external periodic oscillations with frequencies close to the system's natural frequencies. Structures subjected to resonance can risk great damage and destruction, why resonance is something that is important to take into account when designing structures. Alternative ways to counteract resonance is to supply damping in the system. Damping means that the resonance decreases instead of letting the amplitude increase.The report discusses some examples on constructions that have experienced the effect of resonance.

The purpose of this paper is to investigate contents in the news in order to search for similarities between the two television news reports, Rapport and Nyheterna. The news features that I examined in my investigation were broadcast in April and May 2006.SVT and TV4 are two Television channels both belonging to the analogue television network in Sweden, which means that they reach out to almost the whole country. Hence I thought it was interesting to investigate their reports on similar news.The question:- Which are the similarities and differences between how the two programmes describe their reporting on similar news?When I put together the information from the two programmes in the schedule I based my analysis on the following questions: topic, place, length, type of reporting and per-sons/sources.The method for this investigation is a quantitative content analysis. However, some part of the collection of information and description/interpretation of the material is qualita-tive.Rapport and Nyheterna had an average of 15 similar news features per week, of which foreign news dominated.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.