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.

During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

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.

In Eskilstuna and Sweden in general the level of reuse of surplus material containing soils and rocks from excavation is low. In this report the potential for increasing the reuse of excavated material in Eskilstuna by using a web-based earth information database has been examined. The purpose of a web-based earth information database is to connect those who have surplus material with those who need material for a fast and simple transaction. The intention is to give Eskilstuna a more environmentally and economically efficient handling of surplus material by increasing the level of reuse and thereby reducing the amount of surplus material that is wasted and emissions given off to the atmosphere during transportation. The potential has been examined in two different ways, by tracing information about a number of projects to see if excavated material driven to the dump could have been used in another project and by interviewing eight of the work leaders active in Eskilstuna.

The aim of this thesis is to contribute to a better understanding of the FRA-law. The focus of the study is to examine how Swedish politicians relate to the new draft of this law on intelligence. Key themes in the study are security, threats, surveillance and privacy. The power relationship between the individual and the state is also examined. Empirical data used in this study consists of a spoken plenary debate in the House which was held in connection with the adoption of the FRA law in June 2008.

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..

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

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.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Title: Collaboration in BoDa-units. A qualitative study about collaboration regarding people with disabilities. The purpose of this thesis was to internally examine the cooperation between different professions in municipal BoDa-units. By doing a qualitative study using focus-group-interviews in three municipalities, we were able to examine the personnel?s experience of cooperation issues and opportunities in BoDa-units.

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.

Our purpose with this essay is to find explanations to the genesis of the Swedish law against prostitution now in power, known as Sexköpslagen 1998:408. We enter deeply into the official reports behind the law. This Swedish law implies that in a sex trade a crime is committed only by the consumer, and not by the seller. Our essay will result in an analysis of what sexköpslagen is an expression for. Our assumption is that the so called ideology of (gender) equality in Sweden might be a part of the explanation to the genesis of sexköpslagen.