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.

Cloud computing är en teknik som möjliggör åtkomst till data och lagring av data genom Internet, exempelvis genom Spotify, Google Drive och Dropbox. Denna teknik utnyttjas av företag som gör det möjligt att använda sig av affärssystem som en tjänst via cloud computing. Det har dock visat sig finnas förtroendebrister för den här typen av tjänst bland företag och många tvekar till att använda sig av detta istället för mer traditionella affärsystem. Dessa förtroendebrister kan påverka kundrelationen mellan leverantör och användare för den här typen av tjänst. Med denna uppsats ämnar vi svara på hur företag arbetar med sina kundrelationer och vi ämnar även ge förslag på hur dessa kundrelationer kan stärkas för att förbättra förtroendet för den här typen av tjänst.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

This dissertation deals with two sports clubs and their operational development between the years 1946-1998. The research was made by a qualitative analysis of the annual reports and protocols that the clubs produced between 1946-1998. The two clubs are IFK Växjö and Växjö BK which are located in Växjö in Sweden. Our main purpose with this study was to analyze the operational development and in which way elitist drive affects the voluntary society content and culture. Results indicated that if a sports club starts with elitist sport it could have a bad impact on the voluntary sector.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

To give a realistic impression in a driving simulator for nighttime driving, there are many challenging aspects to consider. One of the most important aspects is the illumination caused by the headlights of the own vehicle. To give a realistic impression there is the need to consider the characteristics of the headlight in use to be able to represent main and dipped beam, but also to represent different models and types of headlights. Another important aspect is the dazzling effects caused by the light cast by other vehicles upon the driver. These effects are not only important to give a realistic and visually appealing simulation, but also to simulate blinding effects which may affect the drivers ability to perceive the traffic environment to a large degree.

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners.This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments.

The number of people that are categorized as being homeless in the Swedish society are increasing. This might be an indication that the methods being used today shows not to be working efficient enough. A group of researchers connected to the University of Lund are now in a process to spread new workingmethods against the problems with homelessness in Sweden. Their goal is to completely erase homelessness as a social problem. This new method of working is distinctively different from the one currently beeing used.

Successful companies are built upon successful individuals. It is these individuals that will create, developand grow the companies and organizations of tomorrow. The primary aim of this paper is to highlight someof the key characteristics of extraordinary entrepreneurs and intrapreneurs, as well as gain a deeper understandingof what motivates them, from a time and goal-oriented perspective. Despite the importance of theseindividuals and their massive impact on society's future, there is still a lot that hasn't been investigatedregarding their entrepreneurial drive, from an academic perspective. A comparison between two groups ofindividuals was made, with a total of twenty in-depth interviews.

The purpose of this project was to find an understanding for why public agents working with introduction of immigrants have decided to co-operate and co-ordinate their efforts. Another purpose was to gain insights in what characterizes this co-operation.Seven interviews were made with practitioners working with these questions on national-, regional- and local levels. The material gathered in this process was then analysed using governance theory and more specific the parts dealing with Joined- up government and Whole- of Government. Two analytic tools were used in the analysis: wicked problems and network.The first of these, wicked problems, was made operational by the use of insecurities. Analysing the interviews along these lines proved very useful in explaining why public agents have decided to try to work together.

This thesis compares the impact on disk performance in a GNU/Linux  environmentwith three encryption algorithms: AES,  Serpent and Twofish in three different implementations: DM-crypt, Loop-AES and Truecrypt. For all three algorithms a key length of 256 bits is used.The thesis shows that the least performance impact during data encryption, and thus file writing, is reached by using AES or Twofish encryption implemented in DM-crypt or TrueCrypt. The thesis shows that some data operations with a sufficiently low processor utilization barely affects disk performance at all if encrypted using the optimal implementation and algorithm.It is also discovered that the performance impact during data decryption, or file reading, can be minimized by using the most efficient implementation and algorithm. The best results are met with the AES or Twofish cipher, regardless of implementation.An important conclusion that  is  drawn is that it is hard to determine a superior encryption solution for all purposes. However, by reviewing and examining the collected data from all aspects of disk performance the AES implementation in TrueCrypt is, with small marginals, determined to be the most optimal..

Syftet med studien var att undersöka självförtroende och kroppsbild hos datorspelare, styrketränare och en kontrollgrupp. En webbenkät med manliga medlemmar på dator- och idrottsrelaterade internetforum genomfördes. Kontrollgruppen var medlemmar på dessa forum som varken styrketränade eller spelade datorspel. Skalorna Social physique anxiety scale, Rosenberg self-esteem scale och Drive for muscularity scale administrerades. Resultatet visar att grupperna inte var signifikant skilda åt gällande social fysisk ångest eller självförtroende.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

The Societety Park (Societetsparken) of Varberg here in Sweden, established in the year 1883 (1856), is one of the most famous parks in Varberg. Today it is, more or less, only used as a park that you will walk through in the wintertime, under the summer season though, the park starts blooming and then it is used for public music and singalong evenings. Earlier it was an old health resort park with its fine old traditions.The Societetsparken was a private owned park until 1902 when the town purchased it. On this plot there was already a smaller park and it was established as early as in 1856. It was called Badhusparken (The Public Bath Park) and it belonged to the hot- and cold-bathhouses, and these baths were very well frequented.