Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The idea of this thesis emerged from our common interest to explore the life cycle of Swedish tourist destinations. This study has historical features since we tried to identify crucial historical and current push and pull factors, which influenced destinations upturns and downturns. In order to achieve our primary goal and identify those factors, we made two case studies. We chose Åre and Mölle as our cases and these two areas will represent Swedish destinations, and their life cycles, as a whole. The destinations? developing processes and their nowadays profile are not the same as for two hundred years ago which was a reason and motivation that made us start exploring this specific subject.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

The aim of this study was to investigate how preschool teachers think about preschoolscience, what they consider science to be and how they deal with specific curricular objectivesrelated to science.Science is a part of our everyday life, it is a prerequisite for understanding everydayphenomena and how the world is working. Nevertheless it is often dropped in favour of othersubjects in Swedish preschools.The eight preschool teachers participating in this study are all working in the samemunicipality in the western part of Sweden with children aged 1- 5 years. The method used inthis study was interviews. The interviews were recorded to facilitate the transcriptions.The results show that preschool teachers find that science is an important subject that shouldbe introduced to the children early on in life. They also show that preschool teachers considerscience to have a preventive effect on the learning to the children, and it is needed for them tounderstand everyday processes and phenomena.

Social media today is a current topic, it has developed fast and continues to spread in a fast moving pace. Recent trends states that social media becomes more integrated into peoples personal lives. This essay deals with the subject area social media, focusing on the channel Instagram. The topic is chosen because of it´s popularity in today's digital communications landscape, and also keeping in mind that there is a great lack of previous studies on the subject. The purpose of this paper is to provide insights into how companies should handle images on the social media channel Instagram by testing two different strategies against each other.

The purpose of this essay is to draw attention to the obstacles that affects the internal trade of waste within the EU. The essay doesn?t in any way encourage pollution or illegal handling of waste but unfortunately there are large profits to be made from illegal destruction and recycling of waste and especially hazardous wastes. Therefore the dependable companies handling waste must access a market with fast and flexible (but predictable) regulations as well as lower transaction costs to help make the environment better and encourage a strive for increased recycling. There are examples where some waste only can be sent to a land-fill within the country but could be recycled in other EU-countries.

The purpose of the study was to investigate how young female Kurd immigrants experienced their existence between two different cultures, namely Swedish compared to the immigrants parents culture. How their experience behavioural conduct between the opposite sex before marriage and if the young female Kurds thought the mass media picture of them was thought of as a correct image of their lives in general or whether they experienced it as a generalisation only. We chose qualitative methods for our study and used suitable literature based on the theories of this subject to be able to understand the problem. To go deeper whit the study five young female Kurds aged between eighteen and twenty years were asked if they would participate in an interview on the subject. These participants proved that they had no problem at all being multicultural.

The aim of this literature review was to elucidate how suicidal and self-harming patients should be treated and cared for, mainly in the acute phase in somatic care. Searches were conducted in databases with relevant keywords. Qualitative and quantitative articles were included, would not be more than 20 years, be written in Swedish or English, and match the aim of the study. Results showed that nurses and patients felt that the treatment would be respectful, non-judgmental and characterized by active listening and clear communication. Poor care was described as disrespect and lack of understanding.

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

Websites today only offer simpler form of technical analysis and are not fun to use, therefore student decided to build a website that makes technical analysis a bit more fun by giving user possibility to experiment with settings for technical indicators and also see clear visible results from analysis. Student decided to build website in ASP.NET. Technical indicators for this project only consist of those who give buy and sell-signals via cross-over, no divergence or pattern finding.This project has three questions that define this project. It?s important that there is good functionality so that performing an analysis is perceived as simple, one question is therefore; what functionality for website is needed in order for analysis to be perceived as more simple?Technical analysis is a pretty complex subject and demands an interface that is perceived as easy to understand and easy to use, it?s therefore important that the interface is well designed, second question is therefore; how should the interface be designed to be user-friendly?When systems grow large they often become hard to develop and later on unmaintainable because of the accumulated complexity and dependency between classes, the code is a mess, the last question is therefore; how can the systems complexity be eased with object-oriented design principles?Jakob Nielsens ten heuristics for User Interface Design were used as inspiration for designing the interface for the website.

Abstract:Perennials in public areas have during the latest decades been more and more popular. This group of plants has become a more accepted komponent when creating pleasant public places, and people begin to see the functional aspects. Perennials do also give a colour- and senceexperience in a more detailed way than can be achieved with only trees and shrubs. One of the ojects of this essay is to give more examples of motives for using perennials in urban areas.Having in mind the increasing use of perennials, you can expect a growing need for better understading of how to create successfull perennial plantings. In spite of the increasing interest it is hard to find any written information in this subject.

The presence of the absentMy project is based on the idea that we all leave something behind, traces which tell stories about us for others to read.I wanted to give these traces a value by collecting them in a book. My aim was to create pictures open enough so others can fill in their own stories.I used different methods to find ways to describe the absence: such as illustrations, installations and photos, oftendescribed in a sensitive way. I also changed the character of everyday objects to add a kind of awareness left by an earlier user of the object.By using my own imagination with inspiration from people I talked to, I created lyrics and pictures for the book. It has resulted in a 112 paged book containing my own interpretationsof other opinions about absence, along with short lyrics of various characteristics.Hopefully the book will make others more aware of the traces left in their own surrounding and bring up questions about human contact and how it can be identified.My question at issue was following:What kind of traces do we leave noticable for others?How can I translate an emotion to a picture?How will the choice of method affect the feeling of the absent?.

The subject of this bachelor-level thesis in archaeology in the transition from archaic sapiens to anatomically modern humans, and what might have caused this transition. A part of the study aims to prove or disprove whether an increased consumption of shellfish might have caused this development. Another part of the essay deals with the connection of said evolution and the suggested emergence of cultural and ritual practices in South Africa circa 100 000 BP and an evaluation of the arguments concerning the aquatic ape hypothesis, and their usefulness for the subject.The result of investigation of the theory about the increased consumption of marine resources as a probable cause of the last biological step of creating our species points to the conclusion that it is a probable explanation. There is even some evidence that there could be a connection between consumption of marine resources and the "Out of Africa 2"-theory. It is harder to find a proven connection between the suggested emergence of cultural and ritual practices, even some evidence seems to strengthen the idea.

Ethanol fuel is a biofuel, which been widely reported in the public debate and on the fuel market the last years. Ethanol is sold as both E85 and as a five percent admixture of all petrol sold in Sweden. Research studies on ethanol fuel often focus on environmental issues surrounding the production and utilization of ethanol as a fuel, and omits the private and business aspects of the subject. The purpose of this study is to illustrate the economics of ethanol as a fuel. How the Swedish market for ethanol is and how it evolved over time and what the future prospects are.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.