AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This paper describes the Swedish reconnaissance squads in the engineer battalions, their equipment, tasks and organization. An analysis is made to compare the present weapons and fire power of the reconnaissance squad with an extended weapon alternative. The analysis focuses on the abilities effect, protection and movement in different situations typical of a reconnaissance squad.The facts that are presented in this paper are mostly founded on the new field manual FältarbR Dyktjänst 2007, which regulates much of the reconnaissance activities. The aim of this paper is the making of a contribution in the developing progress of the new field manual and the reconnaissance squads in Swedish engineer battalions.The result of the analysis shows that the extended weapon alternative would be an asset..

REINERTSEN AS performs expansion and buckling analyses of pipelines using ANSYS, afinite element modelling and analysis tool. In an expansion analysis the pipeline is modelledwith thin?walled pipe elements called PIPE20 which allows plastic deformation. However, ina recent analysis the results retrieved from the PIPE20 element were incorrect for strainsabout 1 percent. One main issue was that the PIPE20 element overestimated the strains.The purpose with this Master Thesis was to become familiar with the theories and analysismethods used in pipeline design.

Often, the green is handled as an opposite to the built, but if it could be seen as a part of the built and the society, the planning will be easier to handle. The thesis work wants to create a method that treats villages in an analytic way in a context; with green, blur, grey and all the other colors that together are the completeness.This master's thesis is made to be used as foundation in detail plannng in the municipality of Örkelljunga. Target audience is on one hand those who work with planning and green matters in Örkelljunga municipality, but also other planners who work with landscape.Literature in the field of green city planning has been studied and 30 methods for analysis have been valued. The method for analysis that has been used in this work is a merging of ten different methods and has included literature studies, sketches, interviews and work on spot. The ten methods are consciously chosen to together make one comprehensive and true image of the village, as far as it is possible.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

This thesis deals with options about information technology in education, the starting pointbeing a project in progress, namely Ostindieprojektet. This is the first collaboration betweenDatatorget and Stadsmuséet in Göteborg. The research is built on a phenomenological approach.The "backbone" information is collected from qualitative interviews, conducted mainlyduring March-April 1995.The questions for the interviews deal with the opinions about the reasons with Ostindieprojektetand IT in education, what conditions required to complete Ostindieprojektet and the ITdevelopment, the availability of the material, how IT-use can affect education, possible qualitiesfor the student with IT-use and how IT-use can affect the role of the school-1ibrary as ateaching tool.Some key subjects examined in the thesis deals with governmental investigations, viewsabout pedagogic and knowledge, problem-based leaming, computer-based education and therole of the school-library. The research shows that the interviewers have the same opinionsas the above mentioned key subjects. In completing the thesis we hope we have created aforum for critical discussion..

The aim of the "Green forest management plans" is to help forest owners to reach the environmental goal of the forestry act. But are they able to do that? Is it possible to plan preservation of species on single estates? How do single-estate-plans differ from a landscape analysis and how can the landscape approach be used in operative planning? This work was initiated to give an answer to these questions. This study was made in a landscape of 4200 ha in Östergötland county, south-eastern Sweden. A lanscape analysis was made and then compared to the Green forest management plans in the same area. The nature conservation areas (areas that were set aside to be managed with environmenatl goals) differed quite a lot between the two alternatives.

The purpose of this study is to highlight the second home sector in Sweden and Denmark, in a comparative study of regulations for the second home market, and residence requirement. Two attractive second home island destinations is being compared in Ven, Landskrona and Gudhjem, Bornholm. The study addresses issues such as the local effects of a regulation of the second home market get at a local level, and the effects generated by deregulation, as well as local people's opinions about second home regulation in a popular second home area in southern Sweden. This has been examined using a mix between qualitative method and quantitative methods, and the study is based on six semi-structured interviews from informants from Ven, Bornholm, and Gudhjem which has been analyzed throughout a thematic analysis. In addition to the interviews, diagrams from the Central Bureau of Statistics of Sweden and Statistics Denmark, and various real estate websites, and a field observation from Ven and Gudhjem will be presented.The result shows that show that the discussion on residence requirement has been going on for a long time in Sweden and Ven, but the local organizations found more disadvantages than advantages and are now looking in to other solutions, while other locals believes that there are more advantages with a residence requirement. In Denmark it?s revealed that there is recently started discussion between municipal decision-makers and local organizations about the regulations, and if it should be abolished or not.

The landscape architect is similar to the moviemaker in that they both want to mediate an experience with their creations. The landscape architect designs playgrounds and the moviemaker makes movies for children, but how does the relationship between children and nature look like in the landscape formed by the movie maker?s fantasy? The purpose with this thesis is to study how the relationship between child and nature is depicted in a movie as a medium, by analysing ?My neighbour Totoro?, a Japanese animated movie from 1988 by Hayao Miyazaki. The analysis consists of two combined analyses, Experiential Landscape Analysis and Gordon Cullen?s Serial Vision, both of which analyse the relationship between a human being and her environment as well as the emotional changes that occur as she moves in it.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The aim of this study was to gain an understanding about how people with a former alcohol abuse expresses and gives meaning to feelings of guilt and shame in autobiographical books. In particular the purpose of the study was to find out how the authors writes about feelings of guilt and shame, whether it was expressed explicitly or implicitly, and which meaning the authors gives to feelings of guilt and shame and how these feelings are related to each other. We randomly selected 8 autobiographical books by using different criterias. The foundation of this study was social constructionism, which is also a foundation for one of our analysis methods: discourse analyse. This analysis method was used for the analysis of the expressions that were made in an explicit way.

This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

Pollen analysis of a peat core was used to reconstruct the last 2500 years of vegetation history, with focus on the impact of anthropogenic disturbance, in Hamra National Park, central Sweden. In addition, analysis of pollen in soil samples was performed in an attempt to locate ancient cultivation plots in the National Park. The analysis of the peat core shows a development of the vegetation that can be divided into four stages of different degrees of human impact: A - virgin forest (c. 500 B.C.-A.D. 1300), B - grazed forest (c. A.D.

approaching Boden deals with the approaching of a city, both in a physical sense ? along the road ? and in a spiritual sense ? in mind. The physical encounter with a city is represented by the experience of the road and its surroundings, while the spiritual encounter is represented by the idea of the city that we already have, or will get, in our minds. We have in this degree project approached Boden through a thoroughly analysis of both the entrance roads and the city itself. In this degree project we are looking for ways of how to create characteristic and interesting entrance roads to a city, with Boden as an example. This demands knowledge about the problems involving entrance roads as well as the distinctive features of the city.

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).