The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property’s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don’t appreciate this progress, opponents to fair value have expressed great concern that fair value don’t work in practice. They claim that fair value measurement is too subjective and unreliable, and that it will malfunction during periods of financial turmoil. Further they claim that it is not suitable with the European accounting tradition, consisting of a high degree of conservatism and prudence. This thesis aims to examine the accuracy of fair value measurement in the case of Swedish investment property firms. This is done by identifying realized value changes in the corporate annual reports, which will indicate how well the estimated value is consistent with the realized exit price of the property. The findings of this thesis indicate that there exist an average deviation of 11,6 percent between the book value and the realized exit price. Further this study finds no evidence that the financial turmoil in 2008 complicates the use of fair value in any significant way. However, the study provides a clear indication that conservatism and prudence still influence Swedish accounting. This given that 94 percent of the book values were lower then the realized exit price.

In this Master work I analysed the plaice of ethics in the family. The identity of a person was overlooked. The family as a worthfull unit is not under evaluation, but the position of the society must be considered, as the eternal values do not loose their worth. In Lithuania the common standards of family are accepted, though the possible problems and threats are not omitted. In this work ethical aspects among the people and their relations were analysed and it was discussed how they affect new appearing forms of family relations. The evaluation of family influence and positive circumstances were discussed, that encourage a person to seek perfection while living in the family. The situation in Lithuania was analysed, as the problems of poverty and disrespect to the older people influence the family union and the marriage itself. A research was carried out among the graduates of various schools in order to find out what the values of the young people were and what their position towards the marriage and family was. It was important to note that according to the results, our young people respect the traditional values, but they are becoming unconcerned about the traditional family. They put accent to the personal freedom and reject the formal marriage In the work recommendations how to create a family and improve the situation of it were given in order to help a person to be happy loved and free living in a family.

Much of the literature on ethical consumption focuses on the potential of individual actions, such as buying fair trade products, to produce large-scale change. This thesis instead examines collective actions by exploring the discourses and interactions of alternative food movements in Wolfville, Nova Scotia. Drawing on interviews with members of these networks, it argues that ethical consumption initiatives encourage the circulation of particular social and ethical values through the community. Community identity and place are made and marketed through networks of value that foster responsibility in and for the food system. Collective identity alters daily routines of consumption in order to channel benefits back into the local economy. A sense of place that includes responsibility for the food system sometimes leads to collective political action, but it also creates tension among and between different organizations and individuals who make claims to “the local” as a moral, social and geographical space.

The cultural role of cemeteries is well defined, but the ecological importance of these sites is less recognized. As passively-used permanent greenspace, cemeteries have the potential to sustain biodiversity as surrounding land uses change. Informant interviews were conducted with professionals familiar with cemeteries and the funeral industry, and responses were compared within and between professions. Results of this study suggest that while cemeteries provide significant cultural and environmental benefits, their ecological potential is limited by factors including funding and legislation. In order to enhance the ecological value of cemetery sites, the incorporation of native trees and variable habitat within traditional cemetery designs should be considered to improve the quality of resources available to wildlife. Additionally,amendments should be made to the Provincial Policy Statement to include an independent land use designation for cemeteries and implement regional scale planning of these sites across Ontario.

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