This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Over the past few years the Swedish forestry industry has become increasing interested in direct seeding. Although, in practice, this interest has been restricted to pine seed, the knowledge and techniques that have been developed for pine seeding can readily be transferred to spruce. Direct seeding is a method that is of interest to the forestry industry since it can lead to lower regeneration costs, denser stands and better root development than the more conventional planting method. This study evaluated experiments that focused on direct seeding of spruce in the northern Sweden. Skogforsk set-up the experiments in Gideå and Sävar in 2003.

SammanfattningDetta är en studie av sjuksköterskors bemötande av patienter på Sjukvårdsrådgivningen i Region Skåne. Syftet är att undersöka hur det helhetstänkande som är vanligt förekommande i teoretiska debatter om sjukvården är förankrat i den praktiska verksamheten. Jag fokuserar på bemötande som kompetens, och studerar dess plats och auktoritet i organisationen. Jag undersöker även hur helhetstänkandet praktiskt fungerar i mötet mellan sjuksköterska och patient genom att fokusera på hur kön och sexualitet synliggörs och beaktas i samtalen.Jag utgår från Judith Butlers teori om den heterosexuella matrisen och om hur kön och sexualitet görs genom social interaktion. Jag använder mig också av intersektionalitet som ett analysverktyg.

Immune stimulating complex (iscom) matrix is a formulation that is used as anadjuvant within research. The capability of the iscom matrix to elicit an immuneresponse when not present together with an antigen has not been extensivelyinvestigated. One way to evaluate the status of the immune system is to measure theamount of cytokines that usually are produced by various cell types during an immuneresponse. The aim of the present study was to evaluate the early immune responses inporcine peripheral blood mononuclear cells (PBMC) after stimulation in vitro with theiscom matrix, AbISCO®-100. The immune response was evaluated by measuring themRNA expression for various cytokines, a chemokine receptor (CXCR4) andregulator of G-protein signaling (RGS16) in porcine PBMC after stimulation withAbISCO®-100 or other inducers like a lipopolysaccharide (LPS) and a CpGoligodeoxynucleotide (ODN 2216) used as controls.

Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.

The main purpose of this Master Thesis has been to evaluate whether active fund management is profitable on Emerging Markets. The material used to examine this consists of 106 actively managed funds, with varying length during the period 1988-2006 and who uses MSCI Emerging Markets (MSCI EM) as benchmark index. The thesis has been written under the supervision of the Asset Management Department of Länsförsäkringar AB (LFAB) and the Department of Production Economics, Linköping Institute of Technology. Apart from the main purpose, the methodology used is also meant to form a template for in-depth or similar studies, preferably by the assigner of this survey, LFAB.The results shows that the median manager underperforms the MSCI EM throughout the whole period, which leads to the conclusion is that active management on Emerging Markets is not profitable. A grouping of the funds based on tracking error still shows that a majority of the managers in all of the groups underperforms against the benchmark.

The increasing threat of climate change has led to a increased need for models to predict future climat. In these models the changes in the soil carbon pools due to changes in microbiel degradation of the organic matter can lead to both positive and negative feedback-effects. There is however a lack of consensues on the temperature respons on degradation soil organic matter. This paper aim to give a better understanding on the factors controlling the temperature respons. The factors studied were the carbon substrate qualitity and the physiological status of the microorganisms.

AbstractAim: this paper is a report of a concept analysis of forgiveness and its practice within the social work area. Background: worldwide interest in and funding for forgiveness research has brought about a body of knowledge from many disciplines that could be clinically useful to social work. At this time forgiveness interventions are used in social work in other countries, primary in the USA. The social workers in the Scandinavian countries need to focus on this important area of inquiry. Method: forgiveness was explored from a philosophical perspective and from forgiveness interventions from a variety of areas suitable for social work.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

Saab Component Maintenance in Linköping, Sweden, offers maintenance, repair andoverhaul (MRO) services for civilian and military aircraft components. Lately, thedepartment has struggled with slow throughput rates, despite various counteractingattempts. Studies show, that large parts of the delays derive from the logisticsdepartment where goods arrive and dispatch. Therefore, Saab wants to carry out anextensive analysis of the department in order to further investigate what is causing itsslow throughput rates.The thesis begins with extensive mapping over Component Maintenances whole valuestream to find out how departments interact with each other and which roleindividual departments have in the total supply chain. Out of 13 000 different partnumbers, components were divided into five product families.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

Leaders have many tools in their toolbox when it comes to managing their firms, assuring that they are moving in the right direction. One of these tools is vision. Vision can be a powerful tool for steering a company. But to be able to use it fully, you must also understand how vision is best conveyed to employees and followers. If you understand the vision as a tool, you can fully utilize it.

 I denna studie har jämförelse gjorts mellan Interacoustics Eclipse och GSI Audera i samband med Auditory Steady-State Respons (ASSR) mätningar.Syftet med studien var att undersöka ASSR som metod, att utvärdera dess tillförlitlighet i jämfö­relse med tonaudiometri för personer med normal hörsel och personer med hörsel­nedsätt­ning. Avsikten var dessutom att undersöka om elektrod­placering­ på örsnibb eller på mastoid påverkade mät­resultatet, försökspersonens upplevelse av instrumen­­t­ens ljudstimuli, om de estimerade ASSR-värdena påverkades av att mättillfället påbörjades eller avslutades med Interacoustics Eclipse samt undersöka tiden för mätningarna.En experimentell studie genomfördes. Mätningarna som utfördes var tonaudiometri och ASSR, den senare uppmättes med Interacoustics Eclipse och GSI Audera på (n=20) vuxna med normal hörsel och (n=4) vuxna med hörselnedsättning.För personer med normal hörsel påvisades en god överensstämmelse mellan estimerade ASSR-värden och tonaudiometri för Interacoustics Eclipse, något sämre överensstämmelse för GSI Audera. Genomsnittlig mättid för båda instrumenten var ca 40 min. Resultaten visade att elektrodplaceringen inte har någon påverkan på ASSR-värden för Interacoustics Eclipse.

The spontaneous blink rate is found to be a non-invasive but functional, reliable and useful way to monitor central dopaminergic activity. Dopamine is associated with a range of functions such as reward, motivation and learning. It plays an important role in goal-directed behavior and in maintaining a behavior once a task is learned. As far as the author knows, there are today no publications that discuss the topic regarding the possible link between training and spontaneous blink rate in dogs. Therefore, eight privately owned dogs were included in this study to determine if there was a significant difference in the spontaneous blink rate before and after the process of learning a task.