IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Denna uppsats syftar till att göra en religionsvetenskaplig analys av filmen Thor från 2011.De grundläggande metoderna som använts i arbetet är en diskursanalysmetod som är influerad av Simon Lindgrens populärkulturella arbetsfält, och en komparativ studie av Joseph Campbells teoriom monomyten.Våra tolkningar och arbetet kommer fram till att Thor passar in i Campbells teori om monomyten.This essay aims to make a religious scientific based analysis of the movie Thor from 2011.The basic methods used in this work are a discourse analysis, influenced by Simon Lindgren?s popular culture field of expertise, and a comparative study of Joseph Campbell's theory of the monomyth.Our interpretations and this work concludes that Thor fits into Campbell's theory of the monomyth. The results imply that Campbell's theory proves to be applicable in modern times narration on film. Events and actors in the film fit with several elementary parts in a hero-myth according to Campbell..

This essay attempts to examine whether it is possible to find a mutual understanding of the concept of drive between Spinoza?s philosophy and Freud?s psychoanalytical theory. Former texts on this subject have given a variety of conclusions: from a radical separation between the two authors to a complete identification between the two. The drive, or the desire which is the term Spinoza uses, has in Spinoza?s philosophy its foundation in the concept of conatus.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Syfte och frågeställningarSyftet med denna studie var att skapa en djupare förståelse för hur truppgymnaster och simhoppare på nationell elitnivå uppfattar kompetens samt dess betydelse för den inre motivationen att utöva sin idrott. Studien använder sig av self determination theory (SDT) som teoretisk ram och tar avstamp i följande frågeställningar: (1) Vad motiverar dessa idrottare att utöva sin idrott? (2) När upplever sig truppgymnaster och simhoppare kompetenta i sin idrott? (3) Vilken inverkan har den upplevda kompetensen på motivationen hos dessa idrottare? (4) Vilka strategier använder sig truppgymnaster och simhoppare av för att känna sig kompetenta i sitt idrottande?MetodStudien genomfördes med kvalitativa intervjuer med sju elitidrottare inom truppgymnastik och simhopp, vilka tillhör de främsta i sin idrott i Sverige. Semistrukturerade intervjuer genomfördes utifrån en framarbetad intervjuguide. Intervjuerna spelades in, transkriberades och analyserades sedan med utgångspunkt ur ett interpretativt tillvägagångssätt.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

The aim of this study is to investigate leadership in sports organizations and business organizations. The study focused on common and important leadership components and the most important leadership processes in both business context and sports context. The study also investigated common and important leadership components, leadership challenges and which degree leaders used the transformative leadership. The study focuses on leadership components most importantly from the leaders view, including both sport managers and business leaders. The investigation was based on eight interviews, which are analyzed with content analysis.

En planering av sin framtida karriär utifrån sina inre personliga förutsättningar kan vara värdefull i en förändrad arbetssituation, till exempel efter en föräldraledighet. Att öka förståelsen för individens egna upplevelser av karriärplanering kan underlätta för organisationer att utforma sådana program på bästa sätt. Syftet med föreliggande studie var att undersöka vilka psykologiska effekter ett karriärplaneringsprogram vid en statlig myndighet upplevdes ha för medarbetare som deltog efter sin föräldraledighet. Studien baserades på fem intervjuer där resultatet tolkades utifrån tillvägagångssättet för induktiv tematisk analys. Några framträdande psykologiska effekter av programmet var en ökad självkännedom, att kunna se sin arbetssituation från ett nytt perspektiv, få bekräftelse på sina värderingar, inspiration till aktivt handlande samt kunna tydliggöra framtida karriärmål.

Alla människor behöver aktivera sig fysiskt och motionera på ett eller annat sätt. Men för att kunna motionera krävs det att motivation finns. Forskning har visat att motivation går att dela in i framförallt två former, det är inre motivation och yttre motivation. Den senare formen finns i fyra olika grader. Syftet med uppsatsen var att undersöka vad som upplevdes motivera till motion hos medlemmar på Friskis & Svettis.

This thesis aims to further study the interpersonal risk taking within groups and thereby the importance of a climate promoting a reflective behavior. The increased demand in complexity and exposure towards teamwork leads to increased call for knowledge integration, which can be explained as the ability to integrate the collective knowledge within the group. We have therefor identified a need for better understanding what makes a group more effective. Key factors for self-estimated effective collaboration have been shown to be a group's reflective behavior and ability to coordinate the skills that each individual possesses. These factors are greatly affected by the psychological safety within the team.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Syftet med studien var att få en ökad kunskap om 15-åringars uppfattningar om kränkningar och trakassering på internet och vad de menar kan ha en motverkande effekt på att problemet uppstår. Datainsamling blev genomförd genom fyra fokusgruppintervjuer med 15-åringar från en skola i Sydsverige. Grounded theory användes för analys av intervjuerna. Resultaten teoretiserades ut i från ett genusperspektiv.Resultaten visade att Internet är en given del av ungdomarnas vardag och att kränkningar är vanliga. Både sändaren och mottagaren av en kommentar måste uppfatta den som illa menad för att det skulle vara en kränkning.