The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to React in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would React with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

Our purpose has been to review and analyse the representation of rape, as well as discussions concerning rehabilitation, present in texts targeted at professionals and/or female victims of rape. We wish to investigate whether female victims of rape themselves are given the opportunity of individual positioning with regard to the crimes they have been exposed to. We consider it to be of relevance that female victims of rape themselves are given the opportunity to act, React and feel individually in the context in which they find themselves, without judgement or certain expectations on how to act being dealt to them from their surroundings. Our research questions have been as follows; what views of the phenomenon that is rape are presented in the texts? Do the texts apply any specific theoretical analysis aimed at the possible explanations of the phenomenon that is rape? In what ways do the texts present the significance of rape for the female rape victim? How are the victims feelings of disgrace, guilt and disgust with regard to rape explained, are these Reactions linked to the understanding of female sexuality? How are methods of the rehabilitation of female rape victims presented in the texts? Do the texts render possible any other/varying subject positions as a female rape victim? To answer these research questions we have applied a critical discourse analysis on our selection of texts and thereafter made a connection to relevant theory.

?Development of Norway spruce, Douglas fir beech and Scots pine with a larch shelter wood? is a report written by Per-Olof Magnusson. The thesis is a compulsory part of forest engineer program at ?Skogsmästarskolan?, SLU, Skinnskatteberg, Sweden. The purpose of this report is to describe and evaluate an experiment with hybrid larch (Larix x eurolepis) as shelter wood, and different tree species growth and survival depending on the density of the shelter wood. The experiment is conducted by southern Swedish forest research centre, faculty of forestry, SLU in Alnarp. The hybrid larch ought to be an interesting alternative to birch (Betula sp.) as shelterwood on suitable sites in southern Sweden.

För ungdomar som är mitt uppe i frigörelseprocessen från föräldrarna kan det vara en känslomässig balansgång när en förälder insjuknar i cancer. Det är viktigt att denna oro uppmärksammas och bekräftas för att inte ge långsiktiga negativa konsekvenser. Syftet med litteraturstudien var att belysa ungdomars reaktioner när en förälder har cancer. Studien genomfördes som en allmän litteraturstudie. Nio vetenskapliga studier inkluderades i resultatet.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

As the world´s population increases and people's living conditions are improving, larger areas are needed for houses as well as food production. This means that new areas are exploited and that people, livestock, blood sucking insects and wild animals are forced to live close together. In combination with the global warming, leading to extreme weather such as floods and storms, this allows both new and old pathogens to emerge. The number of "emerging infectious diseases", EIDs, has increased in recent years and many of them have their origin in poor, tropical countries. Moçambique is therefore considered to be a high risk area for EIDs. Schmallenberg virus, SBV, was discovered in 2011 as an "emerging infectious disease" in dairy cows in Germany.

Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem.

Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

What psychologial processes are activated in experiencing mourning after a loss of a belovedperson? How is death described in other authors? novels and short stories compared to mine?This essay aims at analysing my two short stories The follower and The price for love fromdifferent aspects. I discuss the psychological realism and the spirituality using the method ofclose reading, interpreting and applying ideas of texts from other authors in my short stories.Death is a central phenomenon in both of my texts. Therefore I discuss death frompsychological and philosophical aspects in this essay. To get a philosophical frame of death Iturn to Jacques Derrida, Emmanuel Levinas and Martin Heidegger.

AbstractThe main objective of this essay is to come to an understanding as to why girls, together in groups, walk against the conventional image of women and take on more violent and aggressive behaviour against their surroundings. In this essay I hope to gain an understanding of how ?girl gangs? work as a social phenomenon as well as identify the characteristics of these gangs. Furthermore, this essay aims to understand what role the violence and aggression plays in the lives of these girl?s.The following questions are the focus of the essay:? Why have girls in groups become more aggressive and violent?? What is characteristic for ?the girl gangs? as a social phenomenon?? What role does the girls? aggressive behaviour play in their life?The essay touches on an escalating problem within society, which has received considerable attention in the media lately.

What psychologial processes are activated in experiencing mourning after a loss of a belovedperson? How is death described in other authors? novels and short stories compared to mine?This essay aims at analysing my two short stories The follower and The price for love fromdifferent aspects. I discuss the psychological realism and the spirituality using the method ofclose reading, interpreting and applying ideas of texts from other authors in my short stories.Death is a central phenomenon in both of my texts. Therefore I discuss death frompsychological and philosophical aspects in this essay. To get a philosophical frame of death Iturn to Jacques Derrida, Emmanuel Levinas and Martin Heidegger.

The business cycle of the wood flooring branch is currently high however that situation may not be sustainable. In a possible future weaker business climate, the importance of marketing becomes accentuated for firms that aim to maintain their sales levels. We can see trends that competition among the Swedish and foreign manufactures is already stepping up. The intent of this study is to establish marketing guidelines for floor- and molding manufacturers, so they can establish a clearer brand image in DIY retail outlets. By comparing the approach of sports- and DIY stores to brand and product placement, this study aims to bring new knowledge to the DIY branch for improved consumer and product handling.