In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The work was carried out on Termisk Systemteknisk?s office in Linköping. The aim was to create a computer system with infrared camera technology for quality control and temperature monitoring of manufacturing processes in industry. The system should be configurable such that it can be used on several different issues, including those where the real-time analysis of camera images is required.The developed system is based on an existing framework, Panola, to deal with measurement results and images in a database. The framework is built for the system continually check for new data , and the task was to create a foundation upon which to build systems that use the framework, but fully or partially utilize direct calls .

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Bakgrund och problem: Internationella rapporter om människans påverkan på jordens begränsade resurser har avlöst varandra och en växande allmän medvetenhet om företags påverkan har gett upphov till koncept och begrepp som Corporate Social Responsibility. Hållbarhetsredovisningen är idag till största del frivillig, men dess roll kan diskuteras, exempelvis vilken information det är som presenteras av företag och hur omfattande den är. Tidigare forskning visar på delvis motstridiga slutsatser om relevansen hos företags hållbarhetsredovisningar gentemot deras faktiska hållbarhet.Syfte: Att undersöka hur hållbarheten i företags verksamhet presenteras i deras respektive årsredovisningar, med specifik inriktning på miljöperspektivet, och hur denna presentation har förändrats över tiden.Avgränsningar: Uppsatsen har granskat fem svenska företag per bransch i tre branscher, hämtade från Stockholmsbörsens Large cap-lista. Granskningsperioden är begränsad till år 2009-2013. Endast hållbarhetsredovisningens miljöaspekter har beaktats under granskningen.Metod: I studien har en longitudinell innehållsanalys använts för att undersökta miljöinformation i de valda företagens redovisningar.

ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.

A numerical simulation case involving space plasma and the evolution of instabilities that generates very fast electrons, i.e. approximately at half of the speed of light, is used as a test bed for scientific visualisation techniques. A visualisation system was developed to provide interactive real-time animation and visualisation of the simulation results. The work focuses on two themes and the integration of them. The first theme is the storage and management of the large data sets produced.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Abstract Title: Krig och fred - 080808. Freds-, krigsjournalistik och propaganda i mediernas rapportering om Georgienkriget: en komparativ studie av Sveriges, Rysslands och USA:s press. (War and peace ? 080808. Peace Journalism, War Journalism and Propaganda in the Media´s Reporting on the Georgia War: a Comparative Study of the Swedish, Russian and American Press.)  Authors: Daniel Lövgren & Tatiana Makarova Tutor: Anna Roosvall Course: Bachelor Thesis: Media and Communication, PR Purpose: The purpose of this essay is to compare how the press in Sweden, Russia and the USA reported on the war in Georgia 2008.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

SammanfattningExamensarbete, turismekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, 2FE40E, HT 2011Författare: Christopher Dahl och Benita JohanssonHandledare: Thomas Karlsson Examinator: Krister BredmarTitel: Dags att hållbarhetsredovisa - Polyplank AB, en fallstudie Bakgrund: Studier har påvisat att vi överkonsumerar jordens resurser i en allt snabbare takt. En ökad medvetenhet kring dagens miljöproblem har bidragit till att företag i större utsträckning aktivt arbetar för en hållbar utveckling samt för att ta ansvar i samhället. Begreppet Corporate Social Responsibility (CSR) behandlar företags samhällsansvar utifrån tre perspektiv; miljömässigt, ekonomiskt och socialt. Arbetet inom dessa områden presenteras av många stora företag idag i en hållbarhetsredovisning. Global Reporting Initiative (GRI) är den organisation som bistår med riktlinjer för upprättning av den här typen av redovisningar. Syfte: Syftet med denna uppsats är att ta reda på vad GRI:s riktlinjer och rådande begrepp säger om hållbarhetsredovisning samt att utifrån vårt fallföretag Polyplank AB:s förutsättningar rekommendera lämpligt innehåll i en eventuell hållbarhetsredovisning. Metod: Vårt fallobjekt, Polyplank AB, är ett företag som verkar inom tillverkningsbranschen och utmärks genom deras miljövänliga produkter.

With varied electoral success for anti-immigration parties across Western Europe, Sweden is often held as an example where anti-immigration parties have been less successful. This have caught the interest of many scientists around the world and have recently developed theories on a subnational level when testing Sweden?s municipalities, on why they have failed here but not in other countries. But in the election to 2010, Sweden now joins the rest of the Western-European countries in having an anti-immigrations party in the parliament.This paper has tested three theories on a Municipality that has shown evident support for the Sweden democrats, both in the local and the national election. This is done with a qualitative approach, made up from interviews with the local established parties.