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.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Hemoglobin is an oxygen binding protein in erythrocytes. Hemoglobin is composed of four polypeptide chains. During the fetal stage the type of hemoglobin called fetal hemoglobin (HbF) dominates. After birth HbF is replaced by adult hemoglobin (HbA). HbF persists in concentrations less than 1%.

The purpose of this study was to examine the foreign news flow in Sweden´s largest news agency TT. Since TT has an important position as a news provider to most of Sweden´s local and national news outlets, it was important to examine exactly what their news stories consisted of.The theoretical background of this study consist of theories of news values, agenda setting, dependency theory and the theory about the ?news shadow? a lack of coverage leads to.In our quantitative study we have looked at 506 articles taken from the TT news flow during two weeks In November 2013. We have studied which continents and countries the news origins from, who have supplied the text, the topics of the news, which one gets to speak in the text and what general tone the story has.The study shows that the supply of news follows the criteria of news values. It also shows that in some regions of the world the coverage is almost nonexistent.

Arvika Smide is a supplier to the automotive industry with a focus on advanced drop forgings including powertrain and bearings. The great experience and high quality is Arvika Smide?s speciality. Today's competition in the industries puts high demands on the efficiency where each company has a quest for perfection.Arvika Smide has been through the thesis of Karlstad University, called for a situation analysis of aftertreatment whose effectiveness has not been fully desirable. The department includes the production steps blasting, quality control and packaging.The thesis contains the results from the situation analysis and comparisons of the calculations for selected reference period Q4 2009th.

The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.

The UN has a goal to gender-mainstream all politics, but its politics in climate change is not gender-sensitive. The Swedish government has the same goal concerning gender mainstreaming, but does the Swedish politics of climate change reach this goal? The aim of this paper is to examine the relations between the Swedish politics of gender and climate change. In addition, the aim is also to investigate how gender is constructed in the climate politics. To reach these aims, an institutional, policy and gender analysis is used.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

Next year, Swedish upper secondary school will be the arena for a new comprehensive reform according to an extensive government bill. The reform will probably have major impact on every-day educational practices. The aim of this paper is to describe the consequences forbiology teaching when the reform is implemented, and to analyse in what way the biology teachers, and other participants, take part in digitised discussion forums during the implementation of the reform.The research design consists of a quantitative approach and two different methods are used, i.e. descriptive content analysis and quantitative content analysis. The content and meaning of the government bill is analysed and the statements from the participants at the discussion forums are equally important in order to fulfil the aim of this inquiry.The results show the reform will have a profound impact on the subject biology, e.g.

År 2011 startade SDC, skogsnäringens IT-företag, arbetet med att övergå från en funktionsorganisation till en processorganisation. Detta har medfört förändringar i ledarskapet då tidigare avdelningschefer har ersatts med process- och resursägare. Syftet med denna undersökning har varit att identifiera förbättringsförslag för samarbetet mellan process- och resursägare vid SDC. Studien har en kvalitativ ansats då samarbetet mellan process- och resursägare har studerats. En kvalitativ ansats har valts då målet är att uppfatta informanternas upplevelser kring samarbetet mellan process- och resursägare så nära verkligheten som möjligt.

The importance of student influence at the universities is something that is described in Swedish regulations as well as in local policies and documents for Karlstad University. At the same time there is no description for the interpretation of what student influence actually means. It is up to the university to decide what student influence should be at the university and how it should be represented in the organization and processes.The purpose with this essay is with a discursive perspective of analysis define how representatives of Karlstad University reflects how the student influence should be represented in the organization and if it is possible to connect it to the position as an actor of co-decision or of influenceThe analysis show that different levels of the university will describe the position of student influence differently, and that it plays different roles to keep up the quality of education at the university. It shows that it will be of more importance that student influence takes the role to influence the organization more than co-decide the nearer the student the process will come..

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

The fast developments in information and data technology during the recent years have accentuated the need for the business manager to interpret and act on information from the surrounding environment. Today we know little about what information is really used in the unique decision-making. Further, little is known about how information should be designed to fit people with a more intuitive approach to interpreting information. This study is therefore about the difference between peoples approach to interpreting information and how information should be designed to fit those with a more intuitive approach to interpreting information. The application is made to dairy farms in Sweden. The literature review describes the strategic leadership, the decision-making process and the intuitive and the analytic thinking.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.