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.

The Swedish and the Finnish compulsory care legislation that regards abusers differ in several ways. The arguments for compulsory care and for the time which one will receive compulsory care are dissimilar. The aim of this thesis is to describe and analyse which arguments for compulsory care and the length of the care time that has been expressed in the Swedish and the Finnish laws and in the statutes. The tools were an argumentation analysis, which is a form of qualitative text analysis method, combined with a hermeneutic scientific position. We have investigated the arguments that try to justify compulsory care and the care time that has been expressed in the laws and the statutes.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

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.

Society and the workplace are two factors that are important for the individual's health status. It is important that the individuals has the right skills to take care of their health. For organizations, it is important to strive for the welfare of their employees. This has proven to have a positive impact on work performance, reduced absenteeism and reduced costs for rehabilitation. In 2007, the local authorities in Umeå implemented a wellness offering for all employees working in the municipality administration.

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.

Background: Mental ill-health among adolescents is one of the most increasing public health problems in Sweden. Particularly girls suffer from mental and psychosomatic symptoms. The National Board of Health and Welfare recommend the DISA method as a preventive measure. Problem: Investigations has been done of the DISA method, but further investigations needs to be done. Aim: The aim of the study was partly to investigate how participants in DISA groups in two counties understand the method and its eventual effect and partly how their mood change, to contribute with knowledge to the development of the DISA method.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Can coercive care be justified against drug and alcohol addicts or should treatment be offered on a strictly voluntary basis? This was one of the central questions debated in Sweden during the 70's when the development of a new social legislation, The Social Services Act (Socialtjänstlagen), took place. The first aim of this thesis was to analyse whether the arguments that were presented both in favour for and against coercion were sound. To achieve this, a method for analysing arguments was employed, where a sound argument is defined as acceptable, relevant and adequate. The analysed material consists of both official government reports and books of influential debaters.

During an endurance riding competition the onset of metabolic disorders leading up to elimination from the race are common. As many as 8,7 % of the horses participating in international endurance riding competitions are eliminated due to metabolic causes such as tachycardia, absence of borborygmi, hyperthermia and dehydration. To prevent the onset of metabolic disorders in the horse the rider must be able to determine the physiological and physical status of his or her horse. This requires good knowledge in nutrition, physiology and performance training. The risk of developing metabolic problems is reduced through the right feeding management and training.

Näsåker och Resele är två bygder där man nyligen öppnat flyktingboenden. I samband med detta har det skett en organisering i civilsamhället och man har bildat Näsåkers Integrationsgrupp och Reseles Asylgrupp. Den här uppsatsen syftar till att undersöka hur den här organiseringen har gått till, hur verksamheten ser ut idag och vilka utmaningar de engagerade möter. Samt att koppla samman detta med begreppet resiliens för att se möjliga vinster för bygderna. De engagerade har under sin organisering varit enormt flexibla och an-passat verksamheten efter både de lokala förutsättningarna och de asylsökandes behov.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Den senaste tidens växande kritik mot den ökade globaliseringen har medfört att företagets intressenter ställt ett allt större krav på företagens informationsgivning. Som svar på denna kritik har företagen, på frivillig basis, börjat lämna en allt mer omfattande redovisning om deras påverkan på omvärlden. Vårt syfte är att kartlägga vilken typ av social information som företagen redovisar. Vi avser även att undersöka till vilka intressenter denna information riktar sig samt vilka de huvudsakliga argumenten är till att företagen väljer att informera om sitt sociala engagemang. Slutligen avser vi att undersöka företagens inställning till standardiserade riktlinjer för social redovisning.

The current field of research concerning the impact of railroads in Sweden beside from the State main-line network is relatively narrow. Including cultural impact to the area narrows the results even further. The purpose of this study is to open the field even more into the local societies and to what extent the impact of the introduction of railroad might have had on smaller county villages. Sweden holds a unique position concerning ?station towns? or ?railways towns? in terms of railway policy and the industrial development in towns that were affected by the railway, as the affected towns continued development were based on a hybrid between direct democracy and adaptations of city-law policies.This study takes place in Kisa, a small town in southern Östergötland that during the beginning of the 20th century turned into a municipal community due to the building of Östra centralbanan (roughly translated Eastern central-line).

The fact that Sweden has changed from a homogeneous to a heterogeneous culture with multiculturalism as key word requires an intercultural approach in the community and school. The purpose of this study was to examine how teachers of maternal languages experience their teaching in school and what resources they have available from their employer and the municipality. What methods do the teachers in maternal languages use in their teaching at school and what resources do they have to their disposal? How do teachers in maternal languages use the perspective of intercultural education in their teaching and how do the teachers look on their future role in the Swedish school. To achieve this I have chosen the method to make depth interviews with 6 teachers of maternal languages and compare and relate the result to the theories about interculturality and the circle model, to official curricula and to existing literature in this subject.Teachers of maternal languages are very spread out, they work in several schools and sometimes even in different municipalities, during the same week.