AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

SvenskaDetta är en kvalitativ studie som är baserad på semistrukturerade intervjuer. Syftet med detta arbete är att ta reda på hur två matematiklärare och en specialpedagog ser på/beskriver matematik­svårigheter och hur de arbetar med elevernas matematiksvårigheter som de upp­täcker hos sina elever. Jag är väldigt intresserad av att höra vilka matematik­svårigheter och orsaker till matematiksvårigheter lärarna ser hos sina elever samt lära mig hur skolan och lärarna jobbar med dessa svårigheter hos eleverna. Samtliga informanter hade samma svar på mina forskningsfrågor. I resultaten av hela min studie har jag kommit fram till att orsaker till elevernas matematiksvårigheter bland annat är: dåliga baskunskaper, låga baskunskaper förståelse av positionssystem samt begrepp.

Insikten om att människor och deras kunskaper utgör företags viktigaste resurser är inte ny. Trots det betraktas oftast investeringar i människor som en kostnad och inte en investering för framtiden. Syftet med denna studie är att undersöka hur personalekonomiska nyckeltal kan användas för att kommunicera värdet av den mänskliga resursen och människans bidrag till ett värdeskapande i företag. Studien avser även att generera en teoriutveckling där teorier av bland andra Ackoff (1974) och Nonaka (1994) används och utvecklas med hjälp av den insamlade empiriska kunskapen från studien. I teoriutvecklingen knyts empiri och teorier om organisatoriskt lärande och personalekonomiska nyckeltal samman.Studien utgår från ett ?Human Resource-perspektiv?, och i problemformuleringen ställs frågor kring HR-avdelningens (HR:s) roll och på vilket sätt nyckeltal kan fungera som kommunikationsverktyg mellan HR och ledningen.

As a member of the EU, Sweden has, in some cases, transferred the controlling rights to the Union. This means that the rules defined by the EU must be followed in all member countries, including Sweden. The European Agricultural policy constitutes the largest part of the EU's annual budget and is in contrast to many other areas fully funded at EU level. The last decade, many new regulations on chemicals and pesticides have been introduced which brought great changes and a lot of work throughout the Union, including Sweden. Sweden has always had a strict policy on chemicals and has been at the forefront when it comes to sustainable agriculture and environmental management.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

The first regulation concerning the protection of shores was introduced in 1950. The purpose of that regulation was to "secure the general publics condition of an outdoor life". The protection has been sharpened over the years and in 1975 a general protection of the shores was introduced, which meant that all land was protected within 100 meters from the shoreline. In 1994 a supplement was made with the purpose to "preserve good conditions for animal and plants on land and in water". The Swedish Environmental Protection Agency (EPA) did an inquiry of the shore protection regulations commissioned by the Government in 2001. The inquiry pointed out that there were big lacks in the exemption decisions.

Summary The size of the Swedish dairy farms increases and also the demands for rational manage-ment of the herd without affecting the animal welfare enhance. One way to handle the manure in the cow shed alleys is to have automatic scrapers. In this system the scraper has to get rid of the manure somewhere. The most common way of doing that today is to let the scraper deliver the manure under some kind of gate or covering over the manure culvert. When the scraper goes under the gate or the covering there is a risk of squeezing animals and farmer.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

The purpose with this study was to analyze the possibilities to produce organic lambs and to hihglight the most common difficulties in such a production system. A description of current organic and conventional lamb production systems was conducted, both from Sweden and from some other countries. The Department of Animal Environment and Health at SLU in Skara performed the project together with The County Board of Agriculture in Västra Götaland and Värmland and The Swedish Animal Health Service. The project lasted from 2002 to 2004. The student report contains the years 2002 and 2003. In the year of 2003 there were 210 000 adult sheep in Sweden, of which 16 400 adult sheep were certified by KRAV. Of the different countries in Sweden, Västra Götaland and Gotland had the largest number of sheep, 14 and 13 per cent of the total number.

SAMMANFATTNING Uppskattningsvis transporteras 171 miljoner grisar inom EU varje år, varav ca 3,5 miljoner i Sverige. Grisarna kommer, under hela förloppet från förflyttningen från box i stallet till bedövningen i slakteriet, att utsättas för stressande moment. Orsakerna är bland annat omgrupperingar, nya miljöer, vibrationer i bilen samt, speciellt under sommaren, värmestress. Temperaturen i djurtransportbilen är en nyckelfaktor som dessutom kan förstärka effekten av andra stressorer. Lastning i höga temperaturer ökar risken för värmestress. Värmestress innebär att djuren får allt svårare att avge sin värme. Även den relativa luftfuktigheten har betydelse, framförallt vid temperaturer över 30°C. Det är ventilationen i transportbilen som ska transportera bort värme och fukt från bilen.