IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

Title: Mountain birds ? a comparative study from valley to mountaintop in a northern and southern Swedish fjeld  Author: Kristian Zackrisson Abstract Main aim in this study was to increase the knowledge about birds in the Swedish mountain area. Three questions were asked: 1) Which bird species can be found during the breeding season along a low mountain slope from a forested valley to a mountaintop with bare mountain environment? 2) Do the number of species and individuals differ in different elevation zones? 3) Is the composition of bird species along a low mountain slope the same in the Kebnekaise mountains inLaplandand the Grövelsjön mountains in Dalarna? Bird census in two study sites located in the Kebnekaise mountains and the Grövelsjön mountains and subsequent analysis of the results from the bird census was the main parts in this study. Totally 20 bird species were found along a low mountain slope in the Kebnekaise mountains.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

This study aims to illuminate central aspects of immigrant fathers' experience of fatherhood in Sweden, a subject that has been widely debated but has garnered scant scientific information. Three informants of Middle Eastern background were interviewed. Central aspects that surfaced during the interviews are family and the cultural/religious group as a basis for individual's lives. Thus the informants prioritize the survival of the family and group through boundary strategies, but these boundaries consists of several layers, some of which are flexible..

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.

The differences between the sexes when it comes to land and property ownership are enormous. This paper deals with issues concerning women's land and property rights. The aim of the study is to investigate what general factors are effecting women's access to and control of land. In addition, this paper aims to explore the effects of liberal formalism in relation to gender equality and the distribution of land. Formalism and formalization of women's land rights alone won't lead to equality in land distribution or women's emancipation.

The Swedish winters 2009/10 and 2010/11 were rich in snow and many roofs collapsed, mainly largespan frames. Investigations were made and the amount of snow was not the primary cause, insteadthere were several other causes. One of these was that in some cases roofs were shoveled in anunfavorable manner which affected the load patterns negatively, so causing the roofs to collapse.Most people lack the knowledge of how shoveling will affect the roof. Had there been an increasedunderstanding regarding shoveling, some roofs could have been prevented from collapsing.Through both qualitative and quantitative research in the form of interviews and calculations thetheoretically best ways to shovel a selection of roof types is presented in the report. The roofstructures covered are 3-compartment, continuous and Gerberspliced metal roof decks.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.