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.

Vi presenterar vårt examensarbete i form av projektredogörelse med tillhörande estetisk gestaltning i form av en barnbok. Vi har genomfört kvalitativa intervjuer med fyra förskolepedagoger som arbetar aktivt med hållbar utveckling. Syftet med intervjuerna var att samla in material om deras arbetssätt gällande motivations och inspirationsarbete om hållbar utveckling. Resultatet tillsammans med litteratur och teorier presenterar vi i en barnbok. Barnbokens syfte är att motivera och inspirera barn att arbeta med hållbar utveckling..

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.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

What is creativity? Why is it important? How can you stimulate pupils to becomemore creative? These are some of the questions that are studied in this thesis.The discussion is focused on programming as the medium of creativity and theresult is a setup for a course book that teaches programming at the same time asit makes the reader more creative. The results are based on literature study aswell as observations and interviews with teachers and pupils from three differentschools in Stockholm, Sweden. The study shows that gets more important everyday as more and more jobs are replaced by computers and we live in an age ofabundance. The teachers would like the pupils to be more creative but don?tknow how achieve that at the same time as they have to teach them everythingthat they are supposed to know when the course ends..

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.

The idea of this paper is to try to give the novel of Gerd Brantenberg, Egalias döttrar, another profundity. To take the book to another dimension, by using the theory of Judith Butler, queer, and her criticism of the Monique Wittig?s earlier theories of the subject queer. I examine how the language is used through a queer analysis by performing a closely reading. My position is that the language assumes a heterosexual norm, which is unveiled by queer.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

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.

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.