Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

AbstractAttitudes towards the reference situation and the meetings between library users and librarians have become the subject of much debate in the library setting today. The aim of this two years master´s thesis has been to examine six librarian?s attitudes and apprehensions concerning the interactions between the librarian and the users in the library setting. We were also interested in knowing how a library can work to become more service oriented and customer centred. We conducted six interviews with librarians located at three different libraries in Sweden.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

AbstractTitle: Interactive marketing and Internet - A study of Radi Medical Systems? educational site (Interaktiv marknadsföring och Internet - En studie utifrån Radi Medical Systems webbplats för kundutbildning)Number of pages: 43 (including enclosures 47)Author: Daniel PalmgrenTutor: Mats LindCourse: Media and Communication Studies CPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this thesis is to examine if Radi Medical Systems? educational site has the potential to create value for the company?s customers, and by that promote improved customer relations. Questions asked are: What kinds of visions does the company have for the site? Which services are offered to the customers through the site? How do the customers experience these sInervices?Material/Method: Information from interviews with representatives from Radi Medical Systems and their customers, observations of the webpage and information from an internal Radi document concerning the educational site has been collected and analyzed through the use of a theoretical framework, in order to provide an understanding for the questions asked. The visions were discussed and analyzed by general concepts of interactive marketing and Internet.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Syfte: Syftet med denna uppsats är att illustrera vilka faktorer som påverkar kundrelationer och hur ett företag bör gå tillväga för att förbättra dessa samt för att bevara sina kunder. Vi vill ge en illustration på hur en välorganiserad kundrelation kan framkallas. Uppsatsen är även en undersökning som kommer att framhäva Länsförsäkringarnas varianter av strategier och metoder inom kundrelation, detta kommer även att baseras ur kundens perspektiv. Det vitalaste kommer att handla om hur Länsförsäkringarna kan förbättra och utveckla detta. Metod: Vi valde att använda oss av primärdata för att öka trovärdigheten genom enkätundersökning och intervjuer, våra sekundärdata användes för att ge stöd till den primäradatan med författares och forskares teorier. Sedan jämförde vi resultatet från intervjuerna och enkätundersökningen med vad teoretikerna anser för att se om det överensstämmer med resultatet. Resultat & slutsats: Vi tycker att det har varit ett intresseväckande arbete att följa Länsförsäkringarnas tillvägagånssätt om hur de bemöter kunderna och relationen till dem.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The purpose of this thesis was to find out how travel agencies work with relationships to their customers on the Internet. A case study with two companies was conducted, Ticket and Resia. In all four interviews were done, two in every company that served as basis for our conclusions. The study showed that it is important for travel agencies and other types of companies to create awareness of their web site in as many ways as possible and make it easy for the customer to find the web site. The contents on the web site have to be of current interest, it should be well structured and the usage of the web site should be easy.

The purpose of this thesis was to look into how event management companies got knowledge about their customers? expectations and how they are influenced by these expectations. A case study was conducted based upon interviews with two employees from two companies that are in the business. The study has shown that event management companies do try to get awarness about their customers' expectations, especially by listening and discussing with the customer. Personal contact is an efficient way of communicating and a way to avoid misunderstandings, which is a common mistake when customers' expectations are not met.

Syftet med vår uppsats är att utvärdera hur enskilda butiksägare, som ingår i en större kedja, ser på fördelar samt nackdelar att ingå i en större koncern. Syftet är också att utröna hur butiksägarna definierar en lojal kund samt hur de arbetar för att strategiskt skapa kundlojalitet. Vår studie grundar sig på intervjuer med två enskilda butiksägare som ingår i samma koncern. I studien framgick det att butiksägarna genom användandet av kundkort erhåller kundlojalitet som ett bra verktyg för att kunna förbättra och stärka den totala ekonomin i företaget. Det krävs dock att man inser betydelsen av att engagera sig för att skapa en bättre balans mellan kundernas attityd och kundernas beteende.

 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.

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.