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.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

This master?s thesis investigates publishing of Swedish literary classics on the web. The purpose is to find out who is publishing and why, and what practice of publishing is used. The purpose is also to find out what importance the publishers attach to textual quality and proofreading. For these questions the ?Guidelines for editors of scholarly editions? by MLA is used.

The aim of the project was to develop a method to investigate differences in adhesion of microorganisms to materials that contains lignocellulose. The method was tested on a gram-positive (Micrococcus lutea) and one gram-negative (E-coliJM109) bacteria.The study was begun by cultivation of the two microorganisms. The cultivation was done to calculate the generation times of the bacteria and to obtain growth curves. Cells from these cultivations were also frozen (-70ºC) and later used for inoculation.At STFI-Packforsk AB the total charge on the mass was measured and later a conductivity titration on the mass was executed as well, all to find out more about the different properties of the mass. Properties that in a later part of this study could possibly be linked to the adhesion of cells to the pulp.

In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

Bakgrund: Sverige har implementerat EGs fjärde bolagsdirektiv i sin nationella lagstiftning, ÅRL. Ett av de nya begreppen som implementeringen förde med sig var rättvisande bild. I ÅRL fanns sedan tidigare begreppet god redovisningssed. Lagstiftaren valde att behålla god redovisningssed och införde samtidigt det nya begreppet rättvisande bild. Motiveringen till detta var att de fann betydande skillnader mellan begreppen.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

In the area of short stories there is little doubt that Roald Dahl has been an influential writer. Dahl´s short stories have been presented to the general public through TVbraodcasts but in order to grasp the true spirit of Dahl´s writing the best method is, of course, reading his books. The fictional works of Roald Dahl can be divided into two major categories: stories for adults and stories for children. This essay is concerned with the second grouping and is an attempt to analyse three themes that are of particular importance to his work. After a brief biographical note on the author, the essay analyses the element of the macabre in Dahl?s writing.

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

The purpose of this thesis is to examine a new music downloading service called Musikwebben, which is now available in many Swedish libraries. It focuses on the differences and similarities between this service and illegal music sharing services. The question is raised, whether the appeal of Musikwebben is high enough for it to be able to ?recruit? users from similar, illegal services. To answer this question, a qualitative content analysis is used, to explore various views on what legal downloading services have to offer and how these differ to illegal alternatives.

Purpose: The study aims to analyze how companies can learn from past communications in critical situations and during corporate crisis, and see how they use this knowledge in the management of subsequent critical situations and corporate crisis. Furthermore, the media is analyzed to see how the newspaper industry chooses to reflect an organization and its actions, and also to see if the pressure through articles in the newspapers has an impact on the extent of the situation.Method: A qualitative case study of Sweden?s largest food company, ICA Sverige AB, where knowledgeable people in media management within the company are interviewed using semi-structured interviews, with support of quantitative methods by a collection of articles from the news press.Theories: Concepts, theories and models in crisis management and communication has been applied to relevant data. These comprise Knowledge Management, a communication template in crisis management, The Situational Crisis Communication Theory (SCCT) and the model Content of crisis communication.Empiric: Based on the quantitative data consisting of articles from four Swedish news sources: Svenska Dagbladet, Dagens Nyheter, Aftonbladet and Expressen, a semi-structured interview guide was created and carried out with the person within ICA who possesses knowledge of the subject area.Conclusion: ICA has during the priod studied exhibited to have used the concept of Knowledge Management in the development of their routines regarding product recalls at product defects. The relationships between ICA and the media have shown improvements, which has resulted in ICA percieve the media coverage as balanced, True and fair..