The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

Habituation to an automatic milking system (AMS) for cows in their first lactation differs from habituation to other milking systems. In AMS the cows are supposed to visit the milking station (MS) voluntarily. The milking takes place individually during the whole day, except when the milking system is cleaned. Milking is carried out without any human survey. The aim of the study was to describe the cow?s introduction in AMS in their first lactation.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The views on and the knowledge of the introduction of iron to Scandinavia have change by the history of archaeology. The results and discussions are put in the context of time and how that time is reflected in their work and texts. This limits that scholars put up to orientate themselves conceal the complex reality. The limits are changing all the time and is dependent of time and person..

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

This work covers a broad analysis of the risks that could impact the achievement of electrical safety of electrical installations. The work includes both electrical equipment such as the installation of electrical equipment.The report illustrates the main technical characteristics of electrical connections greater than 10 mm2 and provides an introduction to the crimping systems for copper and aluminum conductors. In addition to that analyzes the factors that are important to assure the quality of an electrical connection throughout the value stream in terms of both materials such informations. Furthermore analyzed deeper the need for skills development of technicians and other staff.The different parts of this work are analyzed and presented, in theory to studies carried out both at Elpress AB and partly with the help of other scientific reports dealing with similar subjects. In addition, presents a survey that will help understanding the current perception of the electrical connections and cable crimping systems among end users.

ABSTRACT. Introduction: In the Swedish government?s public health policy the municipalities are emphasized as one of the most important actors. Based on their broad range of operations the municipalities have good opportunities to influence the health situation of its citizens. Aim: The purpose of this study is to investigate how the local public health coordinators in Region Västra Götaland are working and what barriers they experience in their work.

This paper aims to examine how the beginning of newly examined teacher?s professional life might look like and also highlight the obstacles that might occur during the induction, the time during which the student becomes the teacher. The paper also discusses what support that is available for newly examined teachers in schools concerning the possibility to have a mentor and a period of introduction.A qualitative method was used for this study and interviews were made with new teachers who shared their experiences from the beginning of their careers. The results from the interviews were also discussed from the points of view of the study?s theories concerning different leadership styles.Two handbooks for new teachers, aiming to support them in their new professional role were compared.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Automatic milking systems (AMS) have been in commercial use since 1992 and have since 1998 increased a lot. The objective of this study has been to examine the development of udder health on farms converting to AMS. The study also included a comparison of how udder health developed depending on how farms handled cows with mastitis. This was because farms choose to either milk cows with mastitis in a separate barn or in the milking robot. Other studies on udder health on commercial farms have shown that somatic cell count increases both among individual cows and in the bulk milk when converting to an AMS. No differences between before and after converting to AMS in the proportion of cows treated for mastitis can be found in the literature.

This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of  this work, is to achieve greater capability and increase the military utility, are: -          Common objectives and priorities of stakeholders-          Response and joint types shall determine requirements for system-          Ensure an integrated project team also at lower levels-          Engage the integrated logistic support early in the materiel process-          Include Armed Forces staff as early as possible in the testing and validation-          Prioritize work to facilitate the rapid development of decision on use (BOA)-          Provide back up for increased redundancy in the mission area .

This report is a thesis on requests from Sandvik Mining and Construction (SMC) in autumn of 2012. The goal of this work was to study the feasibility of creating and implementing an Equalized preventive maintenance program in SMC maintenance operations and reduce downtime for preventive maintenance (PM). To investigate whether this was possible, the authors studied the current procedures for the PM. The authors have collected and analyzed all relevant information within the maintenance department reporting system as well as through interviews determined whether it is practical to introduce a Equalized PM programs. The authors had also studied the possibilities to entrust part of the maintenance work to the operators of the machine cells.