The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The purpose of this paper is to examine how the Greeks in connection with the crisis in Greece is portrayed in Swedish newspapers, as well as the second generation Greeks in Sweden experiencing and interpreting the portraying and how it affects their everyday lives. The idea is to create an understanding of what happens when ethnic aspects is being portrayed in the media and how it is perceived and interpreted by second generation immigrants, and what this might mean for the impact of their daily life. The study is based, therefore on the following questions; how are the Greeks in connection with the crisis in Greece being portrayed in Swedish newspapers? How does second generations Greeks in Sweden perceive and interpret the portraying, and how it affects their everyday lives?The study's basic methodological approach is qualitative text analysis and qualitative interviews. Qualitative text analysis is to bring out the essential content through careful reading of the text parts and the context in which it is included.

This thesis is seeking to explain why policy change come about. This is done by applying a part of Karin Lindgrens dissertation Vad styr ledaren?. The research evolves around the term pressure and the hypothesis are that policy change come about when there is middle range pressure on the decision-maker. Low and high pressure results in no or small policy change.The thesis is done as a case study where the economic crisis in Thailand 1996-1999 makes my case.

In the past, the meaning of marriage has been an agreement between two people to live together and have children in a legitimate manner. The marriage was not just to form a couple; it was also to merge two families together. From the early 1900s until today the allegation of marriage and its influence got a significant change compared to early societies which have aroused my interest to perform this into a research paper. My study is focused on marriage and social changes during the 1900s. Thoughts that arise now is that why there was a remarkable change in the marriage rate during the 1900s and whether there were any social changes had to do something with it.

The focus of this thesis is a specific part of Swedish library policy called library plans. A library plan is a political document created with the purpose of constituting a platform for co-operation between different library systems within a municipality, e.g. through determining and analysing the needs for library activities within municipalities in Sweden.This thesis´ aim is to investigate whether library plans are, or can be used as, a tool for change and thereby increase legitimacy for public libraries in Sweden.We have examined aspects of library plans using theories from change management to determine whether these plans include tools focusing on conditions in organisations that could result in an improved and stronger position in the society for public library. Through the use of theories from new institutionalism we opted for an understanding of the interaction between the libraries and the context in which they are part of.Upon examining 23 library plans, we discovered similarities as well as diversities among them. From our study we have drawn the conclusion that it is important to analyse the specific needs of each different municipality and to consider these individual conditions and needs when developing and composing the library plan.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

De kommunikationsfo?ra?ndringar som kommit med den tekniska utvecklingen har fo?r organisationer inneburit en o?kad komplexitet och decentralisering som sta?ller ho?gre krav pa? den enskilde medarbetaren. Det har a?ven fo?ra?ndrat hur medarbetarna tar till sig, fo?rmedlar och bearbetar den information som ges. Fo?rutom att inneha?llet i det som kommuniceras bo?r fo?rega?s av relevans sta?ller det ocksa? krav pa? fo?retagsledningar och enskilda avdelningsansvarigas kommunikationsinsatser.

Purpose: The purpose of this thesis is to describe the change at Myndigheten and analyze its implementation to identify the employees' attitudes towards the change. The survey of attitudes is important to provide indicators of how they may affect the continued implementation of the process-oriented approach.Research methodology: This thesis is based on both quantitative and qualitative method. Surveys have been implemented on co-workers/employees and an interview has been implemented on a project participant.Theoretical framework: This thesis uses theories of organizations, organizational changes and attitudes.Conclusions: Both positive and negative attitudes are found for the employees and these attitudes are mainly weak. If Myndigheten makes interventions, it can help to minimize the negative consequences that the attitudes may lead to. By doing this the commitment for the change will increase, which is critical for the change to succeed..

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

During the development of microwave based sensors such as radar target seekers, input signals are needed to verify the performance of the system. Therefore, a channel board has been developed by previous thesis projects at Saab Bofors Dynamics. It uses a technique called Digital Radio Frequency Memory (DRFM). The purpose of this board is to sample and digitally store radio frequency signals in order to reconstruct them after a certain delay.The aim of this thesis project was to use the channel board named above to construct a portable instrument for generation of stimuli signals. This assignment has been divided into two tasks: firstly, to construct and put together the hardware components and secondly, to implement a graphical user interface for the instrument.

The purpose of this study was to examine if atypical Parkinsonism affectsthe pragmatic ability in conversational interaction. 15 persons close to individualswith atypical Parkinsonism answered a questionnaire, "Bedömning av förändring isamtalsinteraktion", estimating experienced change in interactive skills comparedto before the disease. The study also examined if perceived change correlates withdisease duration and if perceived change differs between types of atypicalParkinsonism. The results show that at group level the participants experiencechange in many aspects of conversational interaction, particularly regardingspeech, body communication, response latency, phrase length, word finding andability to understand. There was no correlation between perceived change anddisease duration.

This bachelor thesis in European studies examines the perceived effects ofEuropeanization among officers, soldiers and seamen in the Swedish Armed Forces(SAF) through the use of semi-structured respondent interviews. The study focuses onchange in rules, values, identity and organizational changes.The study shows the most important parts of what is believed to be the biggestfactors behind the major change in the SAF during the last 20 years. The biggestfactors are shown to be the fall of the Warsaw pact and the increasing influence ofNATO in Europe. Interviews show that staff within the SAF has difficultiesseparating change coming from the EU and the above-mentioned factors, partially dueto the fact that most members of the European union are also part of NATO. Although in some areas, such as the completion of the Nordic Battlegroup, EU has played an important role and presents itself as a major factor in the ongoing change of the SAF..

olikaverktygkanunderlättaimplementeringenavettaffärssystem(enterpriceresourceplanning-­?systems).Genomattappliceraenhetlighetsramverket(comonality-­?frameworkforIT-­?enabledchange)påfallstudienundersökervimedhjälpavbegreppetgränsobjekt(boundaryobjects)hursådanaverktygkanspelaenviktigrollförenlyckadimplementering.RättanpassadegränsobjektkanbidratillattskapaenförståelseförnyIT,samtintresseförattanvändaden.Efterendiskussionomdeempiriskafyndenpresenterarvirådtillpraktikerpåområdetochföreslårblandannatattverktygmedettvisuelltgränssnittärfördelaktigaimångasituationer.UppsatsensbidragtillforskningenbestårienutvecklingavenhetlighetsramverketgenomattvivisarpåhurgränsobjektpåverkardedimensionersomenligtramverketmåstegeshänsynvidenIT-­?organisationsförändring..

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

Conditions for Swedish forestry are expected to change in the future due to the climate. Among other things, increased production is expected in a warmer climate, mainly because of a longer growing season. With the changing climate risk of damage by such as insects, fungi and storms are expected to increase. Hence, it is of highest importance for private forest owners to spread these risks in the way they cultivate their forest. In this study a qualitative method was used to examine ten private forest owners with forest properties within Kronoberg county, Sweden in their attitudes and actions to prepare in terms of climate change and if they have been affected by the climate change debate in their forest decisions.