Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

This master?s thesis deals with the development of the Swedish library catalogue. The thesis primarily has two purposes. Firstly, it describes how the Swedish library catalogue has developed from its first appearance until today. As the Swedish library sector is very extensive the authors have chosen a few catalogues which they have studied more thoroughly.

The purpose of the thesis is to examine the thoughts and opinions of a selected group of people regarding the terrorist attack that occurred in Stockholm 12/11-2010. This study has been conducted through the method of focus group interview. The study was methodologically and theoretically inspired by Grounded Theory, which simply means that the participants' opinions have formed the theory of the study. As a result of the study, we can see that the main focus of the discussion held by the participants was through a we and them thinking-perspective. Furthermore, the study reveals that the participants tried to include who we (muslims) are, and to exclude who they (non muslims) are, while arguing in the discussion. Another definition is the one of here and there, where the participants defined terrorism and what causes it. Finally, media's role was discussed in relation to the creation of the medie-muslim. To explain the participants' perceptive, part of Appadurai?s Fear of small numbers and part of Brune?s Dark magic in the white media was used..

This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.

The purpose of this essay is to examine the United Nation?s work and structure to find possible factors that can explain why some peacekeeping operations have achieved to mainstream a gender perspective, when others have not. This study is based on two cases; the peacekeeping operation in Namibia and the peacekeeping operation in Kosovo.The theory I have chosen to apply is feminism, a theory that allows an alternative explanation to this phenomenon. The conclusion is that there are three decisive factors: The leadership and its will to recruit female personnel to decision-making positions, the number of female employees and whether the peacekeeping operation cooperates with local women-organisations or not. All this is of great importance whether the institutional hegemonic masculine culture within the United Nation and its peacekeeping operations, is challenged or not..

There are differences today amongst psychoanalysts regarding if psychoanalysis should limit itself to being exclusively a hermeneutic discipline or if psychoanalysis should find points of contact with neurobiology. The purpose of this essay is to touch upon the larger issue that creates the different points of view: Can psychoanalysis become enriched by finding points of contact with neurobiology, and should psychoanalysis be regarded as belonging to a broader scientific field than being exclusively a human science? The question at issue is: Can modern neurobiology contribute to a development of the psychoanalytic concepts; compulsion to repeat, transference/countertransference and talking cure? The method used is a literature study. The result shows that: Freud?s theories regarding traumatic compulsion to repeat can be linked with LeDoux?s theory of "emotional memory".

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

Syftet med undersökningen är att få en bättre förståelse för hur fyra organisationerskriskommunikation kan se ut med dagens kommunikationsteknologi. Kommunikationsteknologidefineras i undersökningen som sociala medier, mer specifikt Facebook. För att uppnåundersökningens syfte har fyra organisationers Facebook feed under pågående kriser undersöktgenom att analyser hur de väljer att hantera information både från sig själva och från sinaintressenter. De fyra organisationer som har undersökts är Karlstad kommun, Halmstad kommun,SJ AB och Värmlandstrafik. Två frågor har ställts för att uppnå syftet:1.

This thesis is a study of Parties as an outflow of societal changes where the aim has been to find out how parties are affected by societal changes and how they justify to new party formation. This is done by using a theory called Parties as an outflow of societal changes which is a theory developed by Swedish researchers in Political Science. To confirm the theory it is necessary to do an argumentation analysis of one external developed party?s electoral program. In this case the party selected is Feminist Initiative which brings a different view on how the society of Sweden should look like.Selected parts of the argumentative analysis will be examined with the purpose to give a perspective on how Feminist Initiative values the changes in society and how they describe their role as a new party.The main question of this study is; Are new parties an outflow of societal changes? The basic arguments includes that along with societal changes in Western Europe also changes the view of a representative democracy in which political parties play a central role.

This essay is a study of ethics and morality in textbooks in religious education. The mainquestions in this essay is how ethics and morality are represented in the textbooks, what thebooks say about ethics and morality and, in some cases, what they don´t say about it. Toanswer these questions I have studied three textbooks in religios education and my methodwas content analysis and features of discourse analysis. The theory that I have used in thisessay is Emmanuel Levinas theory about ethics and the-other and Zygmunt Baumans theoryabout ethics in the postmodern society.The conclusion is for example that ethics and morality often is separeted from the rest of thereligious education and that Levinas and Baumans theories are not something that thetextbooks are very much influenced of..

In this project we have explored digital tools for service management on the bicycle paths of Malmö. This was done through the participation of citizens in order to attempt to discern how such interactions can be eased using a mobile app, as well as how this app can be designed in order to appear trustworthy with user friendly interactions. We have explored this field by using goal-oriented design through interviews, prototyping and user tests. We have created a digital prototype as a possible solution for how the interactions can be done. Throughout the process interviews were held and user tests with selected members of the user group. To explore the concepts we have used paper prototypes in order to establish the design and then defining the interactions with the help of a digital prototype. Finally we have concluded that a general app for bikers in the city would be functional and that a longer study in the effects of such an app would be interesting as a continuation of this work..

When are aerial bombing strategies effective in coercing target states? According to the recent research debate there is a consensus that denial strategies may be an effective instrument for coercing states to change their politics. This study is based on Belkin?s theory which argues that the effectiveness of denial strategies may depend in part on the domestic legitimacy of the target states? regimes. From a political standpoint, aerial denial effectiveness can be considered more likely to coerce when political leaders of target states lack domestic legitimacy rather than when they are legitimate.   The purpose of this study is to contribute an explanation of a condition where denial strategies are more likely to succeed.

The aim of this Master?s thesis is to study how public librarians? view mediation of fiction: the knowledge needed, the thoughts expressed about their own and other adults reading of fiction and how the informants define their roles as mediators of fiction. The method used was qualitative interviews with six librarians at main libraries in Swedish cities of different sizes. The theoretical starting points are Louise M. Rosenblatt?s reader-response theory, Michail Bachtin?s theory of speech genres and Åse Tveit?s and Jofrid Karner Smidt?s theories about mediation of fiction.