AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

The purpose of this essay was to investigate the view of what kind of role the personal assistant has in disabled people´s life and sexlife and how conceptions of a "normal" life and "to live like others" can be identified related to this. My research questions was: What does the expression "to live like others" mean to the organisations? What is the view in the organisations of the personal assistant´s role in the client´s life? What is the view in the organisations of the personal assistant´s role in the client´s sexlife? What is the view in the organisations of disabled people´s rights to get assisted help with sex? I chose to do semistructured interviews with different organisations related to disability and assistance and I analysed the interviews with theoretical aspects of social constructivism, the principle of normalization and the theory of SRV (Social Role Valorization), autonomy, individualism and models of action. My main conclusion were that the views of disabled people´s sexuality and the personal assistant´s role in disabled people´s sexlife were widely separate. However, almost all of the organisations were pointing out the autonomy of the individual and the importance of setting the limits.

In this work a study has been performed to show the different kinds of insulated balcony connections exists on the market. In the work there is also a short description of thermal bridges concerning balconies. A description of older solutions for balcony connections is given as well as a calculation of the difference in energy costs for a insulated balcony connection compared to the standard connection. The work includes a short description of the different products. After that there is a short information about their insulation properties, durability, acoustic performance, assembly, computer programme and a short analyses for each product..

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.

Carbon sequestration through restoration of degraded pastoral soils is an advocated way of mitigating global warming, and simultaneously alleviating poverty. An often proposed rehabilitation strategy is fencing of pastures, a method that was introduced to the farmers of Chepareria by the Vi-Agroforestry organization in 1987. The landscape of Chepareria changed from eroded, over-grazed grasslands, to a mixture of open-grazed commons, pastoral enclosures and cultivations. The aim of this study was to investigate (1) if the soil organic carbon (SOC) is higher inside the enclosures than on the open-grazed commons, (2) if SOC is affected by duration of fencing and (3) what effect cultivation of pastures has on the SOC. Estimations of vegetation cover and deep profile (100cm) soil sampling was performed on six clusters containing; (1) open-grazing (OG) (2) 1-5 years of fencing (FENCED(1)), (3) 7-10 years of fencing (FENCED(2)), (4) 15-23 years of fencing (FENCED(3)), (5) maize from OG (A(OG)), (6) maize from fenced pasture (A(FENCED)).

Buildings today are built to maintain a healthy indoor environment and an efficient energy usage which is probably why damages caused by dampness has increased since the 1960?s.A study between year 2008 and 2010 showed that 26 percent of the 110 000 examined houses had damages and flaws caused by dampness that could prove to be harmful later on. This means that one out of four bathrooms risk the chance to develop damages by dampness. Approximately 2 percent of the houses had already developed water damages. It is here where the problems appear.

The aim of this thesis is to examine the archivist's professional role in public authorities and discuss if, and in what way, the profession is effected by the new swedish process oriented archival description system. The study focuses on swedish authorities and does not make any international comparisons with other institutions. Neither does it investigate archivists workingin the private sector, but centers on public institutions.The survey is performed in five swedish public authorities, using interviews and observations. Grounded theory is used as a method initially in the purpose of keeping an open mark towards the object of study. The initial results led on to questions about how well the archivists perceived that communication within the authorities served, and how this in turn prepossessed their work situation and the professional roles in which they found themselves.

This Paper examine how a municipality hire employees and in what way they use relevantlegislation in the recruitment process. The purpose of this paper is to clarify one specific municipality and their recruitment process, where the selection of the candidates is in focus of the process.The premiss is that municipalities can hire whoever they want, although some legislation needs to be considered. The principle of objectivity, the precedence and prohibition against discrimination are some restrictions municipalities must be aware of and not contravene.Further on candidates have an opportunity to require probation of the legality if they experience that mistakes have been made with the recuritment. However, only members of the municipality can emphasise this request.The municipalities job advertisements conformation and demands will be clarified in the paper. Job advertisements has a validity regarding disputes refering to discrimination because only the advertisement can justify employers procedure and choise.

The main purpose of this study is to explore and develop how the Christian conception of love as agape can be understood in light of feminist concerns, and how it can be cultivated in light of psychological research. Traditionally, agape has been defined as unconditional self-sacrifice for the sake of the other. Feminist theologians have highlighted repeatedly that an ethical principle of self-sacrifice might not be liberating for groups who have already internalized pressure to sacrifice their own needs for others. The main research questions are: 1) How may agape be understood in light of feminist concerns about its traditional interpretations? 2) How could a Christian community cultivate a form of agape that is responsive to feminist concerns? In order to answer these questions, the first part of the dissertation examines feminist concerns regarding discussion of agape, and then uses these concerns as a lens for analysing four themes in contemporary accounts of agape: community, care, humility, and mentalization.

SammanfattningSyftet med studien var att undersöka om det fanns någon skillnad i muskelaktivitet ivadmuskulaturen när olika eller inget vadskydd användes vid vadpress. Jämförelsegjordes mellan vadskydd (A), stickat av ett modifierat polyolefingarn och ett tillstickningen identiskt och utseende näst intill identiskt vadskydd (B) av polyamid,samt utan vadskydd.Testgruppen bestod av 13 män från militärhögskolan i Halmstad. Testpersonernagenomförde vadpress i smithmaskin* på en belastning av 50% av 1RM*.Muskelaktiviteten mättes med hjälp av sEMG* och tre mätningar per persongenomfördes. Det första utan vadskydd, andra med vadskydd A och det tredje medvadskydd B. Resultaten visade ingen signifikant skillnad i muskelaktivitet mellan användandet avvadskydd A och vadskydd B eller mellan vadskydd A och utan vadskydd.Mätmetoden sEMG är känslig och kan ha gett missvisande resultat. Fler studierbehöver göras dels angående skillnad i muskelaktivitet och dels för att testavadskyddens eventuella andra egenskaper, positiva eller negativa.

The first part of this essay is about a single-family house that we have planned and projected. Thesecond part is a deeper study in ways to further insulate windows when they are not in use.In the first part the building?s design and its most important construction elements are described.The planning of all major installations (heating, domestic water, ventilation, sanitation, electricity)are reported so that one can in principle start construction of the house. In addition there arecalculations done on the building?s energy management.The result is a two stored house angled toward the south.

The main aim of this study is to examine the political debate in Sweden around a potentionalcriminalization of buying sex abroad. A second additional aim is to analyze the debate from anintersectional feminist gender perspective, by bringing attention to ideas about gender, ethnicity andpower expressed in the empirical material.The questions at issue are:What are the arguments for and against the potentional criminalization of buying sex abroad andwhich central discursive battles can be discerned throughout the debate?What impact do ideas about gender and power have on the construction of a general advocatediscourse versus a general antagonist discourse?The methodological point of departure is Critical Discourse Analysis, drawing on the theories ofNorman Fairclough, Ernesto Laclau and Chantal Mouffe. The empirical material consists of 27articles and editorials publicized in Swedish newspapers between January 2011 and November2014.The result shows that the polemics manifested in the debate are based on different ideas aboutgender, ethnicity and power. A crucial discursive battle stands between human rights andinternational law as a superior principle.

This Master Thesis has been carried out in cooperation with Ursus Medical AB (URSUS) which markets, assembles and sells the Rotex Screw Needle Biopsy Instrument ®. The instrument is delivered with an instrument holder. Customers had expressed dissatisfaction over that they needed to use two hands during a biopsy procedure, which resulted in a project to develop a new instrument holder.The project aim was to create concepts for how the new instrument holder should be designed, with focus on the mechanics. The new instrument holder would build on the existing basic principle that the screw needle and the cannula were screwed into the tissue. The thesis work would result in a technical solution and a functional prototype of the chosen concept.To achieve this, a generic product development processes were used and began with a comprehensive literature review.