Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Media has the power to influences society. Some call them the third power of a state. Through amongst others, the agenda setting theory and the framing theory, this report seeks to understand how media describes the swine influenza and how it uses its power to influence people to vaccinate. As this report will show, there is no doubt that media has had an impact on the Swedish population of which 60 per cent followed through with the vaccination. Media used an information discourse and attempted to present its articles in an impartial manner and used governmental authorities and experts to support its arguments.

Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Background: The studies analyzed have shown among other things that ageism appears to be an overlooked category in intersectionality studies, elderly is offered care in worse conditions than non-elderly and stereotypes restrict elderlys social space to act. The gray tsunami is approaching but studies show that large gaps separate different agegroups. Aims: The study discuss how scientists reason about ageism towards elderly in a social science discussion. Method: A literature review was conducted in which fifteen articles were analyzed. The database used, is the librariescatalog Summon, at Malmö University. The articles was compiled in themes to give dilated clarity in ageisms complexity towards elderly. The results are being discussed on the basis of terror management theory, gerotranscendence and social identitity theory. Results: Elderlys relation to society's expectations about aging can affect a self/body-dualism, a split.

This thesis is a discourse theory analysis of two feminist anthologies - Det heter feminism! and F- ordet.  By analyzing these texts through the three categories feminism & feminists, gender equality & equality and sex/gender & sexuality I have raised questions about the feminist debate in Sweden in the 21st century.The discourse theory?s ideas of descriptions of reality and fixation of meaning lies as a foundation for this thesis. The concepts of social constructionism, post structuralism and essentialism/anti essentialism are central for the analysis as well as concepts connected to the three previously mentioned categories.The intention of this thesis is to describe and analyze a fraction of the Swedish feminist debate in the 21st century and discuss its meaning in a societal context. A number of conclusions were reached in the final discussion.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Detta examensarbete hade som syfte att undersöka hur förmedlingen av förväntningar ser ut i en nära relation. Frågeställningarna handlade om huruvida olika kommunikationsstilar hade någon påverkan och om det fanns skillnader mellan män och kvinnor, eller beroende på hur länge paren hade varit tillsammans, när det gällde förmedlingen av förväntningar i en relation. Social Exchange Theory (Thibaut & Kelley, 1959) har använts som grund för undersökningen eftersom den ger en tydlig förklaringsmodell över förväntningars inverkan på en relations tillfredställelsegrad. Metoden som användes var av kvantitativ art där enkäter var det instrument som tillämpades. Enkäterna fylldes i av 13 par som hade varit tillsammans i minst 6 månader.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

On the 8th of May 2007 a local power-sharing goverment consisting of Sinn Fein and the Democratic Unionist Party (DUP) was formed in Northern Ireland. The aim of this dissertation is to explore why the DUP, who in the past have opposed all forms of power-sharing decided to form a goverment and take active part in a power-sharing agreement. The study is based on a consociational theoretical framework developed by Arend Lijphart and further developed in a Northern Irish context by John McGarry and Brendan O'Leary. Using this theory the study seeks to understand the broad conditions surrounding the DUP's power-sharing. After a description of consociational theory and the road leading up to the Belfast Agreement,three possible explanations for power-sharing, based onconsociational theory are discussed.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

The following report is a constructive responsive evaluation of Svalövs communes unit for newly arrived refugees based on a qualitative user- and stakeholder model. The main purpose is to evaluate the units? quality from a user and stakeholder perspective. The main findings are that the users and stakeholders are satisfied with the quality of the units? services but request further social and structural participation.