Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

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.

Projects to equip every student and teacher with a laptop, with the intention to improve academic results, have rapidly spread through the country. New technology, new contents and new ways of learning have changed the learning envi-ronment. The school library, being a part of this environ-ment, faces the same changes and challenges.The purpose of this thesis is to study how the school library is being affected when a One-to-One project is carried out in a learning environment. The research questions concern how the school library is viewed within the organization and also how the change affects both the school library and the school librarian.The empirical material of the thesis includes five qualitative interviews carried out on location, at a single selected school. The interviews are followed by a study of relevant documents, all produced within the organization.To understand the organization in which the school library operates, as well as the school library itself, I chose to divide the theoretical approach in two: Christensen?s et al.

AbstractOur life-experiences and our background form the way we act and the activities we are involved in. The overall purpose in this thesis has been to study what habits are to be found in different activities related to the outdoors and how these habits have been developed. Hopefully this work can contribute to a better understanding of the meaning of habits in our lives and thereby play a part in a further differentiated talk about habits and knowledge in society. The background and my theoretical approach has been three views of habits:In practice these patterns of habits are not separable so this approach should be seen as a way of making the development of habits clearer. Another purpose is to study how the following concepts can be related to habits: Reflection, master-apprentice, episte?me, techne, phronesis, interest and tacit knowledge.

The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.

The aim of this bachelor?s thesis is to investigate what role the public library in Sweden may have when it comes to gender equality issues. The questions at issue that were asked, in order to give an answer to the aim, was how the librarians defined and saw work with equality, how much the steering documents for the library impact and what they are doing in their practice to weaken the dichotomies between the sexes. The theoretical starting point used for this study is three concepts, the gender system, the stereotypes and the gender contract described by the Swedish historian Yvonne Hirdman. The purpose of the three concepts is that gender is a social construction which produces gender stereotypes and a gender order in society, which the library is a part of.

This bachelor degree project was carried out at Saab AB Service and Repair, Arboga, Sweden. The objective was to design, construct and implement a new stable and reliable method of measuring the continuous vertical displacement (height) of the military search radar PS861 mounted on a hydraulic powered elevator. The end product needs to be durable enough to be fully operational in the harsh environment of an outdoor elevator shaft and yet as accurate and precise as possible since one of its purposes is to calibrate control equipment. Previously used technique has proven not to meet any of the above mentioned properties.A prototype using a high resolution quadrature output rotary encoder has been developed, allowing a completely digital interface. This new method has been evaluated in laboratory environment where tests have been conducted regarding both reliability and validity.

The purpose with this thesis was to study the special pedagogical perspectives that stood out in documents written by the special teachers in preschool. In order to maintain the thesis research questions a text analysis was carried out on the document ?Handledningssamtal? that was used by the special teachers in their contact with the teachers in preschool. The documents were analyzed based in the special educational perspectives and the results and measures from the analysis were divided into three levels; individual, group and organizational level. Finally a study of the connection between the analysis and the measures was carried out and the result was reported in a typology schedule inspired by earlier research.

Abstract: Hightech EU/Japan ? a research about European hightech companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech companies to compete on the Japanese market.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

Det råder ett starkt samband mellan redovisning och beskattning i Sverige. Sambandet ärgrundläggande i inkomstslaget näringsverksamhet eftersom resultatet ligger till grund för denskattemässiga inkomstberäkningen. Avsättningar är ett exempel på ett redovisningsområde därdet finns flera frågeställningar kopplade vid beskattningen och har blivit uppmärksammat irättspraxis, doktriner samt i viss utsträckning lagstiftningen. I en skatteprocess är det denskatteskyldige som har bevisbörda när det kommer till avdrag, vilket innebär att denskatteskyldige skall visa att denne med stor sannolikhet har följt god redovisningssed vid enavsättning. Den problematik som finns kring ett starkt samband mellan redovisning ochbeskattning har sin grund i de olika syftena hos de två regelverken.

This is a report of our examination project in electronics carried out for Bofors Test Center in Karlskoga. The task was to construct an electronic devise for starting up different kinds of measuring systems in exact time during test sequences. The modules that are used today are old and unreliable. Our goal was to construct a prototype, which later on is supposed to be developed into a useful system..

The aim of this study was to compare perceived disability in daily activities, anxiety and depression for patients with chronic pain (>3 month), before and after rehabilitation. Another aim was to examine if there were any correlations between disability in daily activities and the extent of anxiety and depression before and after rehabilitation.For the measurements, Disability Rating Index (DRI) that measures disability in daily activities, and Hospital Anxiety and Depression Scale (HADS) ) which measures the extent of anxiety and depression were used. The study was carried out with 50 patients who had suffered from chronic pain and with the objective to return to work after rehabilitation. Of these, 90 % were female. The measurements were carried out at three measure points; before rehabilitation, seven weeks after rehabilitation and one year after rehabilitation.The main result did not show any statistically significant improvement in ability to perform daily activities.The only significant difference that emerged was an improvement in anxiety seven weeks after rehabilitation compared with before.

The aim of the study is to examine which present conceptions of sexuality there are in treatment of substance abuse for men. The intention is to examine how staff members in these environments perceive clients? sex and sexuality as well as studying if and in that case how they work with sexuality in treatment. A qualitative method formed the methodological approach and semistructured interviews were carried out for the collection of data. Four staff members from two different treatment institutions for substance abuse were interviewed.

För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud. En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012): ? Rekreation och jakt ? Känslan av att äga skog ? God långsiktig avkastning ? God kortsiktig avkastning En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.