Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

Tripeptidyl peptidase II (TPPII) is an exopeptidase which cleaves tripeptides from theN-terminus of peptides. The exact functional role of TPPII is still a matter of investigation. Itis believed that the enzyme is primarily involved in intracellular protein degradation, where itcooperates with the proteasome and other peptidases to degrade proteins into free aminoacids. These amino acids can subsequently be used in the production of new proteins. The aimof this work was to express murine wild type TPPII using E.

The purpose of the present study has been to explore if there is an agreement between people about what to call real country music. Three Swedish people who are interested in country music have described this music by means of interviews. The interviews have been analysed and compared with literature dealing with country music, and the result of the study presents three conceptions: authenticity, simplicity and contextual comprehension. The conclusion is that there seems to be some common views about what real country music is but that these conceptions are not defined in exactly the same way by different people..

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

AbstractTitle: Coach, vän eller både och? ? en kvalitativ studie om coachning inom arbetslivetAuthors: Jonas Näslund & David ÖhrlingTutors: Ulla Moberg & Larsåke LarssonPurposeThe purpose of this thesis is to examine how coaching in working life serves, aiming to find what influences the interaction between coach and client. To seek to answer the purpose we raised a number of research questions which discussed, among other the coach's intentions and the parties' relationship.TheoriesThis thesis is based on a number of different theories, where the Leader-member Exchange Theory is considered the main theory. LMX is used when studying the relationship between a manager and an employee. Other theories used in this thesis are for example the Social exchange theory and one-on-one-coaching.MethodThe methods used in this thesis are semi-structured interviews, observations and recordings of coaching sessions.

The purpose of this thesis is to investigate the new real estate brokerage Act and to see whether the main intent, to strengthen the consumer protection, has been fulfilled through the implementation of the 2011 Act. The real estate agent legislation is made to protect both the buyer and seller throughout the property transaction. Although the intent is to protect the consumer, it is not unusual that disputes arises. To avoid disputes concerning the property transaction, the 2011 legislation opens up for greater transparency in the mediation process. The protection for the consumer has been considerably stronger since the 2011 legislation was implemented.

In many clinical applications, it is desirable to transmit sensor information wireless. In earlier research, investigation transmit ECG signal using Bluetooth, was performed. However, when Bluetooth has some drawbacks it is of interest to investigate alternative methods, one such method is ZigBee. Bluetooth has higher data rate speed (1Mbps) than ZigBee (250kbps). However, Bluetooth consumes more power.

This essay investigates employee buyouts and does so from a number of different perspectives. Employee buyout is a term that describes a way of ending an employment through an agreement where the employee gets a sum of money in exchange of leaving their employment. Technically it is neither a resignation, since the employee gives up the employment in exchange of money, nor a dismissal since the employer does not have legal grounds for dismissing the employee. Employee buyout is not an illegal way to end an employment, as long as it is the result of a mutual agreement between the employer and the employee. In this essay I investigate and analyze employee buyouts in relation to 7 § in the Swedish employment protection act, and also Swedish employment protection in relation to regulations from EU regarding employment protection.

The aim of this thesis is to examine how teachers use computer based assessment in their work and what user barriers they experience while working with computer based assessments. The result of the thesis is meant to provide an understanding of which factors affect the use of computer based assessments and how a company who provide computer based assessments applications can increase the rate of use amongst teachers.To investigate this, the author examined a company in Sweden who provide a computer based assessment application for both universities and high schools. The study was carried out at two different schools, a university and a high school, both located in Stockholm. In total nine teachers were interviewed. The author also conducted observations at the company whose computer based assessment application was examined.The author?s findings suggest that a lack of functions within the application and lack of costumer support from the company all negatively impacted the teacher?s use of the application.

This study is an examination of the stadium fever prevailing in Sweden. It is built stadiums in Sweden as never before. The high cost of these constructions end up in the end at the Swedish taxpayers. The study examines through the hedonic pricing of real estate how local residents value the new stadiums. The result indicates that local residents put a positive value in the costly and sumptuous buildings.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

The complex sound of someone walking in snow aren't easy to create in a studio. The best way to get the sound is to go out on a surface with real snow and record the footsteps there, but it is a complex procedure to get the right sound on the snow because snow sounds different in various temperature and various kinds of snow. It is important to find the right kind of snow to get the right sound on the foot steps. In a studio, the foley artist can create the sound of footsteps in snow by walking on different kind of material, like potato flour, coarse salt or corn flakes, the question is how realistic this materials sounds and what temperature on the snow they sound like. The results shows that the real snow (warm and cold snow) sounds most realistic and the potato flour sounds like warm and wet snow, the corn flakes some think sounds like cold snowwhile others think that it doesn't sound like snow at all and the coarse salt sounds like snow when it is around -10°C in the air, they all sounds similar in realism compared to each other.