AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The responsibility to identify, protect, look after and develop cultural and historical values in our surroundings - urban as well as rural - falls on the local authorities. This essay focus on local preserve programs for cultural landscapes in Sweden?s municipalities. Programs for preserving cultural landscapes are important tools in the aim to reach a sustainable development of these values. The object of the essay is to delineate how the municipalities handle cultural landscapes in terms of how cultural and historical values is identified, how the landscape is divided and assessed and how different aspects of intangible and tangible values are taken into consideration.

Open pit mining creates huge amounts of tailings and waste rock deposits. Due to it's content of sulphide minerals, predominantly pyrite (FeS2), there is a risk of oxidation and formation of acid water containing heavy metals, known as Acid Rock Drainage (ARD). To prevent the process of oxidation, the tailings and waste rock have to be reclaimed. The most commonly used methods of reclamation are a coverage of water or soil. Mining also results in a large-scale interference in the landscape that will make an eternal change of its appearance.

Landskapsarkitekturens utmaning, men också dess styrka, ligger i följande. Landskap är allt som omger oss, dvs. hela vår fysiska omgivning med alla naturliga och mänskliga processer. Landskap är levande och förändras ständigt; förändringar sker konstant genom naturliga processer samt genom människans skiftande behov och markanvändning. Processen att omvandla landskap tar tid, beträffande såväl processen från idé till fysisk omvandling som utvecklingen av ?mogna? och kvalitativa utemiljöer.

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.