Syfte: Syftet är att analysera hur redovisning till verkligt värde av förvaltningsfastigheter påverkar den rättvisande bilden av ett företag.Bakgrund:                        Värdering av anläggningstillgångar till anskaffningsvärde har länge varit vägledande i Europa. Trots att denna metod är tillförlitlig anses den inte ge en rättvisande bild av företaget. Detta kan istället värdering till verkligt värde anses göra då detta sätt att redovisa skapar relevans i redovisningen. Denna redovisningsmetod är dock förknippad med minskad tillförlitlighet, stora svängningar i resultat och för sin konjunkturförstärkande effekt. Redovisning till verkligt värde har fastighetsbranschen använt sig av sedan införandet av IAS/IFRS 2005.

Sahlgrenska Academy at University of GothenburgDepartment of Internal medicine and Clinical nutritionAbstractTitel: Can omega-3 prevent the emergence of allergy?? A systematic reviewAuthor: Karin Andersson and Cecilia BjörertzSupervisor: Henriette PhilipsonExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 hpType of paper: Examination paper, 15 hpDate: 2012-05-23Background Today allergy is a major public health issue and one of our most common chronic diseases. It would be most profitable if there was a way to prevent the emergence of allergies, both regarding the community and the individual. The antiinflammatory property of omega-3 influences the immune system and is thought to have a preventive effect on allergic symptoms. To investigate whether the mothers intake of omega-3 during pregnancy and lactation affects the child?s future development of allergy is therefore of high interest.Objective To examine if omega-3 supplement given to mothers during pregnancy, or pregnancy and lactation, is shown to be beneficial in children with heredity to develop allergy.Search strategy Articles were collected from the data bases PubMed, Cochrane and Scopus.

Idag tillämpas den s.k. bruksvärdeshyran som har sin grund i att lägenhetens standard avgörhyran. Företagets produktionskostnader ska ej tas i beaktande vid ett bruksvärdessystem. Detmedför både för- och nackdelar för hyresgästen. Om företagets kostnader överstigervärderingen av de standardhöjande åtgärderna kan detta inte åläggas hyresgästerna samtidigtsom hyresgästerna ej ålägger en hyresrabatt när åtgärderna kan avses avbetalad.

Which expectations did leading debaters place on fiction as an instrument in achieving societal changes hoped for by introducing the Public library? How can the value of fiction be described in relation to the mission of the Public library, according to these moulders of public opinion? Place and timeframe for this thesis is Sweden around the years 1905-1912 (period of formation of the Public library here according to the Anglo-American model). Starting point is the assumption that the Public library as a political institution is characterized by an ideological function. It produces meaning and norms, it sets standards of value. Method used is based on close reading and comparison.

Muskuloskeletala skador är ett stort problem hos hästar som tränas och tävlas i kapplöpning, och orsakar smärta med påföljande hälta för individen och ger även ekonomiska förluster inom industrin. Av dessa är stressfrakturer i tredje metakarpalbenet distalt på frambenet vanligast och utgången är ofta katastrofal med avslut på karriären och i vissa fall slakt. För denna typ av skada finns alltid en preexisterande patologi i benvävnaden. Träningen är högintensiv och kräver en fysisk adaptation av rörelseapparaten. Den kraftiga mekaniska belastningen kan kopplas till predilektionsplatser för frakturerna, där mikroskador i benvävnad utvecklas till fullständiga frakturer.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

This study was conducted in the red-light area of Pune city, India. The target group of the study is sex workers that are victims of human trafficking for the purpose of sexual exploitation. The purpose of this study was to examine the initial and continuing trauma and its effects, and the coping strategies that these women develop in order to survive. The initial trauma occurs during the trafficking and seasoning process in the brothel. The term continuing trauma refers to violence and psychological trauma that are part of sex workers lives.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

The purpose of this essay is to examine wage-earners' investment funds from the ideological point of view. Were they in any way an integrated part of social democratical democratic socialism and reformism? I emphasize Olof Palme´s ideological idea of democratic socialism and reformism, and how he handled the issue. How did the question of these funds correspondent with the basic ideological points of view, and what was the standpoint of Palme in this issue.My method is built upon a deep study and analyses of SAP board of party and the standing committees protocol in the light of Olof Palme´s and SAP's ideology. I even use information from literature, inquiries and dissertations.

Rami Kangas: Tidernas Midsommarvaka. En studie av Hugo Alfvéns rapsodi och tre olika inspelningar som historiska källor. [A Midsummervigil of all times. A study of Hugo Alfvén´s rhapsody and three different recordings as historical sources.] Uppsala: Musikvetenskap, 1999. C- uppsats (60 p).This essay has two purposes.

Problem: Forskning finns avseende vilka lägespreferenser köpare av småhus vanligen föredrar (Betts & Ely, 2008). Forskning finns även avseende hur marknadsföringspsykologi i form av varumärken påverkar konsumentens val av en vara (Arnold, 1993). Däremot har författarna till denna uppsats inte lyckats hitta annan forskning som kopplar samman marknadsföringsteori och bostadsområden, det vill säga hur varumärket påverkar köparens val av bostadsområde i samspel med praktiska faktorer. Studien vill även undersöka hur trendsättare som exempelvis kända personer och yrkesmän inom bostadsbranschen, kan påverka hur ett bostadsområdes efterfrågan kan komma att öka.Syfte: Studiens syfte är att undersöka vilka faktorer som kan få ett bostadsområde att öka alternativt minska i attraktivitet.Metod: För att komma fram till syftet har både kvalitativa och kvantitativa undersökningar utförts. Genom att noggrant välja ut fastighetsmäklare verksamma i Halmstad, har det genom öppna intervjuer framkommit viktig kunskap om vilka trender som råder på bostadsmarknaden i Halmstad.

Enligt grundregeln i 1:5 2 st. 1 p. varumärkeslagen (2010:1877) (VML) är varukännetecken som endast består av tecken eller benämningar som visar en varas eller tjänsts geografiska ursprung inte särskiljande och uppfyller därmed inte kraven för att kunna varumärkesregistreras. Ett varumärke får heller inte registreras om det är ägnat att vilseleda allmänheten i fråga om varans eller tjänstens geografiska ursprung, 2:7 1 st. VML.

Texture is an important soil property and accurate particle size analysis of soil texture is therefore crucial. There are a number of well-established and newly developed methods available for determining soil texture. In order to compare the results of these methods, the differences between them must be determined. The difficulties, problems and differences regarding texture class determination were examined through a study performed on forest soil samples. The study compared different methods (pipette, hydrometer and field methods) and two types of dispersing agents (sodium pyrophosphate and sodium hexametaphosphate (calgon)) commonly used for particle size analysis.

The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.