AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Through the different stages of life people have different requirements for their homes. The requirements changes depending on people?s life situation, lifestyleand age. Depending on where people are in life they live in different place, often in areas with other people who are in the same stage of life. In Sweden, this separation has always been noticeable, sometimes more than other.

Background: Pesticides in conventional food may be related to morbidity and mortality. Furthermore pesticides have a negative impact on the whole ecosystem. Organic food can presume better health as they contain less chemicals and toxins and contribute to sustainable development efforts.Objective: The aim was to examine what attitudes consumers have regarding to purchase organic fruit, vegetables and root vegetables.Methods: The association between consumers? views on conventional food and organic food was investigated using questionnaire given to a population sample of men and women aged by 23-65 (N=60) in grocery stores and in a fitness center. The study was based on a cross-sectional study in a municipality in central Sweden.Results: Consumers were interested to buy organic food.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The present climate discussion has made energy efficiency an interesting topic. Saving energy does not only help the climate but also saves money for the energy consumer. The purpose of this thesis was to examine the potential of heat recovering from milk cooling. Two milk farms, one with voluntary milking system, VMS, and the other with conventional milking system was used to measure interesting temperatures and electricity consumptions. The numbers were used both to do theoretical calculations and to construct a SIMULINK model. To calculate the potential for heat at milk farms theoretical calculations were made in MATLAB using a reference farm with different combinations of heat recovery and pre cooling. The farm was assumed to keep a dwelling house with the annual heat consumption 18165 kWh.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

Konsumenter använder varumärken dagligen och exponering av varumärken sker överallt: i reklam, böcker, filmer, människor och så vidare. Tidigare forskning visar att konsumenter använder varumärken för att bygga upp sin självbild och skapa sin identitet, samt att konsumenter kan ha mer eller mindre starka relationer till varumärken. Varumärken i sig är bara materiella markörer, de blir meningsfulla för konsumenterna först då de sätts in i ett sammanhang och får en individuell historia uppbyggt kring sig. Studiens syfte är att utifrån ett konsumentperspektiv visa hur meningsskapande i en relation mellan ett varumärke och en konsument kan se ut. Detta genom att reda ut frågeställningen: ?Hur kan en konsument skapa mening i sin relation till ett varumärke??.

Ombildning från hyresrätt till bostadsrätt är ett fenomen som blivit allt vanligare under de senaste tio åren. Genom att genomföra en ombildning får innehavarna av lägenheten, oftast de forna hyresgästerna, tillgång till en värdefull bostadsrätt, vilken till skillnad från en hyresrätt, kan säljas och köpas öppet på marknaden. Eftersom ombildning har blivit så vanligt i Sverige uppkommer ett intresse, för samtliga inblandade parter, att veta hur de åtgärder, som förekommer vid en ombildning, skall företas. Förr eller senare kommer Sverige att ställas inför en räntehöjning, vilken kommer att få stor ekonomisk betydelse. En räntehöjning kommer nämligen att på sikt ge negativa konsekvenser för många hushåll, eftersom de svenska hushållen lånar pengar i mycket stor utsträckning till sitt boende.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

SammanfattningSyftet var att undersöka hur människor upplever källsorteringpå ett personligt och allmänt plan och utifrånresultatet arbeta fram en förbättrad källsorteringsproduktför dagens hushåll. Medan målsättningen var attpresentera en kunskapsgrund om hur framtida källsorteringsprodukterbör designas för samarbetspartnernHammarplast Consumer AB.Från den inledande enkätundersökning identifieradesflertalet problemområden som angreps genom designmetodikoch diverse analysmetoder. Inledningsvis undersöker och ifrågasätter arbetet placeringenav källsorteringen i hemmet och vilken rollkökets historiska utveckling spelat för hushållens avfallshantering.Man frågar sig även om hur vida en nykällsorteringsprodukt bör anpassas efter bostäder medspecifika byggnadsår, eller inte och vilka avfallsmängderdet svenska hushållet ska hantera i dagsläget. Genomgåendeför projektet är att olika resonemang till stordel förs och förklaras genom illustrationer, foton ochandra grafiska element och slutligen resulterar i ett genomarbetatkoncept.Avslutningsvis förs en diskussion över filosofin kringmaterialval vid produktutveckling och vilka materialsom är bäst lämpade för det genererade konceptet ur ettekonomiskt, produktionstekniskt och miljömässigt perspektiv..

The blog has become a widely discussed subject, but while marketers do invest in blogs, there is little evidence on the how the blog works as a marketing tool. Therefore, we thought it would be interesting to create a greater understanding of the blog's potential communication effects. To demonstrate the potential of the blog in comparison with more traditional media, we decided to compare the communication effects achieved by a blog with those achieved by an online magazine. We pursued an experiment where we exposed an identical text about a brand to respondents in seven blogs and in seven online papers and measured the resulting communication effects in terms of attitudes and intentions towards the exposed brand. The quantitative study showed that the blog in some basic aspects works as a more traditional media; when the consumer forms positive attitudes toward a text in a blog, the attitude spills over to the attitude toward the brand, with higher buying and w-o-m intentions as a consequence.

Uppsatsens syfte är att pröva tesen att Radiosportens sändningar har blivit mer jämställda mellan 1995 och 2007. Det som undersökts är utrymmet som kvinnor och kvinnligt idrottsutövande får i sändningarna i förhållande till män och manligt idrottsutövande. Metoden att besvara frågan är kvantitativ. Radierade sekunder har räknats och fördelats mellan kategorierna kvinnliga och manliga röster och kvinnligt och manligt idrottsutövande. Kriterierna för jämställdhet är att de kvinnliga rösterna är proportionerligt representerade och att kvinnligt idrottsutövande får ett proportionerligt utrymme i Radiosportens sändningar. Undersökningens resultat visar att Radiosporten har blivit mer jämställd under  undersökningsperioden, men att det inte går att säga att ökningen är stabil från år till år. Resultaten visar också att kvinnor och kvinnligt idrottsutövande inte får utrymme i nivå med andelen kvinnor eller omfattningen av kvinnligt idrottsutövande generellt..

The purpose of this thesis is to through brand communication and Red Bull?simage examine how they position themselves as leaders on the Swedish energydrink market. We chose relevant theories within buzz marketing, word ofmouth, sampling and events. Our method of preference was quantitativequestionnaires which we spred through email to students at the LinneausUniversity and other social networks such as Facebook and blogs. Our empiricalstudy is based on our questionnaires and information about Red Bull.

Abstract: The fashion industry is perhaps the most unpredictable one where change occurs very rapidly. In order to be attractive and interesting in this competitive industry, a brand must constantly be up to date and differentiated from other brands to attract the consumers. This has given rise to an increasing growth of brands that cooperate for marketing reasons and more specifically, clothing retailers that perform designer collaborations with exclusive designers to create limited collections.Studies describing the effects of those collaborations on the retailers brands are rare and especially from a consumer perspective. Since H&M has been a pioneer in designer collaborations and has done it more times and for more years than any other retailer we have conducted our study on their case. Our intention was to investigate how the designer collaborations have affected the brand equity and image of H&M, if the collaborations have increased the willingness to pay for H&M's other ranges and if they have affected H&M's ability to extend its brand to higher price segments, through an experimental study.