The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Syftet med denna studie var att genom semistrukturerade djupintervjuer, med särskild fokus på visuella gerillakampanjer, kartlägga de av byråerna benämnda karaktärsdragen för gerillakampanjer samt byråernas arbetssätt för dessa kampanjer.Fem semistrukturerade djupintervjuer genomfördes på respektive respondents arbetsplats utvalda genom ett kombinerat strategiskt och bekvämlighetsurval.Resultaten visade tydliga karaktärsdrag för en gerillakampanj. Utifrån dessa har följande definition tagits fram: en gerillakampanj kännetecknas av att den saknar köpt medieexponering och ofta karaktäriseras av en kreativ, ofta situations- och miljöanpassad, utformning som på egen hand väcker stort intresse eller uppmärksamhet relativt mot den nyttjade budgeten i syfte att skapa djupare relationer med mottagaren.Arbetssätten för en visuell gerillakampanj och vanliga gerillakampanjer skiljer sig inte nämnvärt mot arbetssätten för en traditionell reklamkampanj. Vid framtagandet av en gerillakampanj görs juridiska överväganden om huruvida lagöverträdelser kan komma att krävas. Det framkom även att spridningen i efterhand av en gerillakampanj var viktig för att få så stort genomslag som möjligt genom nyttjandet av traditionell media..

One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner.  Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.

The main purpose with this Master's thesis has been to through a case study investigate and analyze the music library activity at the Public Library in Lund, in order to find out according to which ideas and principals this activity is run by. It also discusses how you at the music department handle your task as intermediary of music and how well this coincides with the users expectations. To give the research more depth a special analysis has been made, assuming the perspective of the B&I-researcher Sanna Taljas' three perspectives regarding the music department. She identifies three perspectives in maintaining a music library, which she calls the general education, alternative and demand repertoire.The examination is based on an empirical research, where five librarians were interviewed and fifty users have responded to a survey, but the essay also includes a literary study carried out to explore which ideas there are regarding the music department's missions and roles in the existing literature.Librarians and the user's opinions coincide quite well. What distinguish the most are the opinions surrounding the competency of the music library.

Purpose: My purpose of this study was to examine the factors that motivate Swedes to travel to Egypt and Thailand. To answer the question, I have used two questions.What are the factors that motivate Swedes to travel to Egypt and Thailand?What is the motive for Swedes choose to travel to destinations such as Egypt and Thailand?Method: The method I am using  is the qualitative method. The qualitative method has been processed through interviews of Swedish travelers, the Swedish travel agencies as well as Egypt and Thailand tourist agencies specializing in trips to Egypt and Thailand via phone and e-mail.Theory: The theory I am using are motivators and push-pull factors in achieving an understanding of the factors that influence choice for Swedes to travel to destinations such as Egypt and Thailand.Empiricism: The goal was to get a much more qualitative data from the response from the Swedish travel agencies, Egypt and Thailand tourist agency and Swedish travelers who have traveled to both of these destinations.Result: What I have come up with in my study is that the factors that motivate Swedish travelers to travel to Egypt and Thailand, is the warm climate, sun and sea, culture, variety, the cheap price situation and that there are activities for different age groups. This has led to the heat in both Egypt and Thailand has attracted Swedish travelers to travel to both destinations.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

Since the late 1900s, the consultancy has taken a firm grip on the labor market. The consultants' work profile has been secured through agreements such as guaranteed wages. The collective has been shattered as well as higher demands are required of the employee. This results in higher work demands, workload, a reduced staffing resource and hopeless wages which can lead to health problems and depressions. Previous research shows that consultants find it stressful to be associated with two companies and some clients can also point out consultant through different attributes.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

In 2011, the Swedish National Agency of Education introduced a new national curriculum including the compulsory school and upper secondary school. The new curriculum has been widely discussed by media and in the schools. This essay aims towards investigating how four History teachers in two upper secondary schools have experienced the introduction to the new curriculum, and whether they believe that the new curriculum has affected their teaching practice. The investigation conducted in this essay is based on four semi-structured interviews with four History teachers who work at two upper secondary schools situated in different towns of Sweden. The results of the investigation indicate that the interviewed teachers have experienced the transitional period between different curricula to have worked well even if it has been time demanding and also has increased their work effort.

The history of Banu Umayya has since the collapse of the caliphate occupied a major part in Islamic historiography. The present thesis analyses the presentation of the Umayyads in Ibn Khaldun?s al-Muqaddima and its relation to previous historical traditions. The thesis examines the social and intellectual context in which Ibn Khaldun stood and how it is represented in his historiography, while also providing an overview of the various socio-political, intellectual and historiographical developments in Islam. The theoretical perspectives are based on the concept of agency, examining the intellectual room for manoeuvre that the historian disposed of while composing the works.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Very often we are likely to hear how important it is as adults to help small children and pupils out of bullying situations, both for the bullied one and the bully. What we often tend to forget is that bullying situations among adults are as common as the ones children put up with. The only difference is that the ones adults go through is a much more silent one, and the bullies often have a better strategy on how to beat down their victims slowly. Some of the cases also show that the bullying that is happening among adults is similar to the one between children. The risks in the bullying that occurs in the work environment are such as: bad self-esteem, doubting in their roles as professionals, anger, depression, anxiety and in some cases can be so dangerous that the suffered one eventually commits suicide.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

ABSTRACT: Commercial swab transport systems are used for collection and transporting of fecal and other microbiological samples. This system must maintain viability and contribute to survival of microorganisms during transport to the laboratory. Four swab transport systems have been compared, eSwab, ?- Transwab and fecalSwab, all three with flocked swabs, and Copan Venturi Transystem with rayon swabs. The study followed the recommendations from the Clinical Laboratory Standard Institute; document M40-A for recovery of Samonella, Shigella, Yersinia and Neisseria gonorrhoeae after storage for 0, 6, 24, 48 and 72 h at room- (22-25°C) and refrigerated (2-8ºC) temperature.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.