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 essay will examine the social organization in the archipelago of Tonga. To accomplish this purpose, archaic societies and structures such as ancient Egypt and Hawaii will be examined to obtain a closer understanding of the building blocks which constitute a chiefdom or kingdom. Since Patrick V. Kirch (2010) recently redefined the Hawaiian archipelago as a kingdom this essay will examine if the same can be done with the chiefdom of Tonga since it have similarities to the Hawaiian social organization.To do this the essay will examine and describe both the geographical organization of the states and the social organization. Social organization in this essay will be defined as an archaic state organization that requires several levels of administration to rule the society..

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

User comments:Availability and Utilization in Online News Affiliated with Local Daily PressAuthor: Susanne AlmgrenSupervisor: Mats EkströmConstituent: Dagspresskollegiet (Annika Bergström/Ingela Wadbring)Course: Term Paper in Media and Communication StudiesTerm: Spring Term 2012Pages/word count: 91 pages / 38 334 wordsObjective: To examine the users availability to the user comment feature and how theusers utilizes the user comment feature in the context of an online news site affiliatedwith local daily press.Method: Mixed methods approach, content analysis and discourse analysisMain result: In this context, three out of four news stories (76.5 percent) has beenallocated with the user comments feature. The highest availability to the user comment feature was found in news themes covering sports and entertainment, followed by financial news. News stories lacking the user comment feature weremainly found in news themes concerning crimes and accidents. The user comment frequencies are not normally distributed along news stories. On the contrary, 62 percent of the news stories did not get any user comments at all.

Många av de komponenter som är nödvändiga i ett nationellt beskattningssystem erkänns av EG-domstolen som tvingande hänsyn till allmänintresset, även om de bakomliggande värdena inte kommer till uttryck på exakt samma vis i EG-rätten som i den nationella rätten. De nationella allmänintressen som inte erkänns av domstolen kan sammankopplas med godtagbara förklaringar till varför ett sådant erkännande inte är lämpligt eller nödvändigt. Domstolen förefaller på så vis hålla en jämvikt mellan gemenskapens bästa och de enskilda medlemsstaternas bästa.EG-domstolens erkännande av dessa allmänintressen sker dock inte helt utan förbehåll. Medlemsstaternas yrkande på rättfärdigande avslås mer som regel än undantag. Det tydligaste exemplet är behovet av ett konsekvent beskattningssystem.

The purpose of this report is to document the experiments carried out, methods used and results gained during research into how the silicon content of an aluminium alloy affects the coefficient of thermal expansion (CTE).The goal of this paper is to better understand and to find a relation between silicon content and the coefficient of thermal expansion.Experiments were carried out using carefully prepared samples of Al Si alloys (0, 7, 10 and 20% Si content). Using these alloys, the CTE could be measured using a dilatometer.Comparative analysis carried out could map the effects of silicon content on the coefficient of thermal expansion and an equation was created. Using simple graphs and the rule of mixture method, the authors were able to build a simple tool for calculating the CTE of specific aluminum silicon alloys..

The number of residential fires has not declined sufficiently since the smoke alarm entranced the Swedish homes, fires lead to devastating consequences in which possessions, homes and worst of all human lives are at stake. Every year, about 80 people get killed and more than 500 get´s injured in residential fires, often due to lack of safety equipment. The number of fires caused by electrical appliances has risen and taken over a period of ten years the fire caused by a forgotten stove has increased by 70 percent. Preventing the risk that a fire would start on the stove would saves money, worry and most importantly, lives..

Grubbe Ventilation AB is a sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.

Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.

The construction industry can contribute to a healthier sustainable community. A development that is going on right now is by using more prefabricated volume- and plan elements on the construction sites. Building with this method not only provides a benefit to the environment, but also reduces production rates by taking up to 80 percent less time to build. By building in this way it will be easier to recycle and keep all the material that otherwise would go to waste. Also by building inside a protected environment, the material retains its good quality.This report will take forward proposals on further development of prefabricated volume element of wood, by first presenting this construction methods advantages and disadvantages..

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

Cement manufacture accounts for 3-5 percent of total global carbon emissions. There is a growing interest in reducing the environmental impact and conserve limited natural resources. In cement production, clinker productions consume 87.5 percent of the total energy consumed in the cement manufacture.Cementa has since many years, focused on reducing the environmental impact of cement production. The work has involved the entire production process from selection of alternative fuels to the development of cement with less clinker content. During 2013/2014, two new types of cement (Bascement and CEM II / B) will be introduced to the Swedish market.

In the beginning of the 1990s the responsibility for the schools shifted from the government to the local authorities. This started an era with a freedom of choice for students where they themselves could choose which school to go to. The new system also opened up the possibility for independent private schools to exist side by side with local authority held schools. The overall aim of this study is to determine the factors that affect the location of these independent schools and the geographical pattern these independent schools create. The study in this paper is based on materials from statistics and interviews.