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.

This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents Surrounding the project. The essay will further ponder over possible educational and pedagogical consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.

Authors: Patrik Jäverbo & Jon LindheTitle: Greener on the other sideLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishIn later years the strict laws and policies Surrounding cannabis use have been questioned around the world by several influential leaders, among them US president Barack Obama and former UN secretary general Kofi Annan. It has been argued that the ?War on Drugs? has done more harm than good and in some American states and a number of European countries the drug have been legalized or decriminalized. Everybody does not agree however, that legalization is the best course of action and in Sweden the emotions have sometimes run high in the discussions taking place in television shows and newspapers.The purpose of this study is to examine the image media portrays of cannabis; based on the theory that mass media is an important influence on the individual and the way in which he or she views the world. To put the result into a context the Swedish media image will be compared with the one in Denmark and Norway.

To be educated in global climate issues can be challenging for pupils. This may contribute to anxiety and feelings of helplessness. Global climate change may also be a challenge for educators to convey to young learners, f-3. Educators can experience various problems when it comes to teaching about climate issues. The subject of climate change is a broad and complex area, according to the studied material in our thesis.

Abstract Children with neuropsychiatric disorders often require special arrangements from the society. These measures could target the child itself, its parents, or other parts of the social network Surrounding the child. Parents of children with neuropsychiatric disorders are often deeply engaged both in their child and in these measures.Three parents of children with neuropsychiatric disorders, and four counselors in different habilitation centers, were interviewed. The purpose of this qualitative interview study was to describe the methods with which the counselors worked to support parents of children with neuropsychiatric disorders, and to understand how the parents experienced this support offered by the counselors.The qualitative interviews with counselors and parents followed a thematic interview guide. A structured interview form was used.

This essay is focused on the re-use during the Bronze Age of the Stone Age passage grave RAÄ 85 in Mysinge, Öland. To increase the knowledge of the phenomena of re-use in general and that which occurred in Mysinge passage grave in particular I?ve looked at other forms of re-use on Öland and the re-use of passage graves in Falbygden. The research has been limited to the Bronze Age. My goal has been to see what this might tell us about the relationship people during the Bronze Age had towards the abstract subject of ?non-existence?, in other words death.

The thesis explores the phenomena of historic school gardens connected to elementary schools on Gotland, Sweden. Gotland had the highest percentage of school gardens connected to the elementary schools in Sweden, and by investigating this area much can be learned about the Swedish conditions. The study focus on the period in time when the school gardens were most frequent and used the most, to the point in time when they start losing ground. To bridge over the past to the present the thesis also investigates what is left and play with the thought of possible ways to treat the remains. The main question for the thesis is: How could a school garden on Gotland be constructed and be used 1907 ? 1947?And a follow up question is: What could still be there today and how can/should the remains be treated and conserved? The thesis begin with an overview look at the school gardens of Sweden, closes in with on Gotland and completes with a deeper investigation of two examples of school gardens; Bunge and Stenkumla elementary schools.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

Cameraria ohridella, the chest-nut leaf miner, is a new pest in Sweden. These moths make leaf mines on chest-nut trees, preferably on Aesculus hippocastanum, which results in brown blotches on the foliage and early loss of leaves. Since the first observation in Macedonia in 1985 it has spread rapidly through Europe. The moth arrived in Sweden in 2003 when it was observed in Malmö and Surrounding areas. In this paper a literature study describes the morphology and life cycle of the chest-nut leaf miner. Further more a test with pheromone traps examining the number of generations in Sweden is shown.

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area Surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues Surrounding the student?s day-to-day life with a focus on the classroom.

The relationship between color and music, and their relation to the human being and our Surrounding universe has been subject of studies, theories and experiments since the old ages. From the ancient China and Persia to the present times, philosophers, scientists and artists have tried to explain these connections between color and music and also tried to find answers to this ancient enigma.The invention of the color organ c. 1730, an instrument that was intended to display color in addition to the musical auditive experience, was the first attempt to materialize the practical correlation between notes and color. This correlation has its foundation in the ideas of Isaac Newton, who through his book Optics published only a few years earlier, conformed the beginning of a new art culture: ?Visual music?, in which image and sound are the fundamental elements in the creative process.The ?visual music? concept is not only grounded in the ideas of music and sound, but also in the extraordinary creative capability of certain individuals.

To achieve a sustainable development, three aspects have to take equal place in the society; environmental, economical and social. To reduce the impact on the environment and the amount of greenhouse gases supplied to the atmosphere, industrialized countries and less developed countries must start cooperating. Also the use of renewable energy sources, like solar, hydro and wind power, have to increase.Wind power has great potential as a future energy supply. It is cost efficient, quickly developed and the resource is abundant and available worldwide.Examinations made in Sweden, indicates that there are difficulties establishing wind power at the same pace as the environmental goals, set by the Swedish government, requires. Mainly because people living nearby potential areas for wind power farms, appeal against the decision.This study aims to investigate differences between how people in Sweden and Brazil look at wind power as a future energy source and at the establishing process.

This paper is written in the field of Educational Science, and it focuses on literature that pupils read. Literature has the power to shape readers beliefs, that is why this paper aims to examine, and compare two novels that are used in Swedish schools in class settings. Both novels deal with the issue of psychiatric disorder from a woman´s perspective. Research done in the field of psychiatric disorder shows that it is an important subject that should be addressed in schools. Research done from the perspective of gender studies points out the need of representation of female perspective in literature that pupils are working with.

On the first January 2009 the official animal welfare control were transferred from the municipalities to the County Administrative board. With this transition, some changes occurred for those who work as animal welfare inspectors. The aim for this study was to examine farmers' view on the transition between the municipalities and County Administrative board, in order to compare the two authorities. I have also studied the farmers view about animal welfare inspectors' knowledge, both theoretical and practical. The questionnaire also included questions about farmers' view on animal welfare legislation.