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.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

En bemanningsanställd har sin dagliga arbetsplats ute hos ett klientföretag, och inte hos sin arbetsgivare. Detta kan göra att kontakten med arbetsgivaren försvagas, vilket kan skapa speciella förutsättningar för organisationsriktad commitment och socialt stöd. Syftet med studien är att undersöka hur det upplevs att vara anställd i en vikariepool hos ett bemanningsföretag, med fokus på organisationsriktad commitment och socialt stöd. Frågeställningarna som ligger till grund för undersökningen är hur respondenterna upplever, och vad som påverkar respondenternas upplevelser av organisationsriktad commitment, samt hur respondenterna upplever, och vad som påverkar respondenternas upplevelser av socialt stöd. För att besvara frågeställningarna genomfördes intervjuer med sju anställda i en vikariepool hos ett bemanningsföretag.

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

 The purpose of this thesis is to study the education of newly arrived 16-20 year old immigrants and how their education in the towns of Södertälje and Malmö matches up with national inquiry into the subject.The research questions in this thesis are as follow: What type of documents shape the work with newly arrived students? What's the preferred development surrounding the education of the newly arrived students nationally? What does the latest study, which is a proposed reform of the Gymnasium system, say about the education of newly arrived students?How does the local work connect with proposals of national investigations? Do the cities take responsibility for evaluating the education of newly arrived students? From arriving to graduating, what does the road to graduation look like for a newly arrived student? What is the curriculum of a newly arrived student?The methods used here are studies of investigations made primarily by Skolverket (The National Agency for Education) and Myndigheten för skolutveckling (The Agency for Development of Education), studies of local documents such as annual reports of quality and promotional material for programs at local Gymnasiums (High Schools), and interviews with local persons in charge of shaping the work with newly arrived immigrants.This thesis has not used theory as a foundation for structuring the analysis, but postmodern theory and the use of three dimensional power inspired the thesis.The conclusions made focuses on the future of the education for these teenagers at large and makes connections between the national investigations and the local work with immigration education.In order for these teenagers to be allowed to join the Swedish national Gymnasium, they need to learn Swedish, and integration seems to be an important part of learning Swedish quickly. .

The Swedish election year of 2010 has just begun and the political actors are mobilizing their communication efforts to win the votes of the public. The political campaigns of 2010 have the potential to be the first where a new channel for political communication has the potential to make a difference ? the social media. This paper aims to describe in what ways a Member of Parliament, Nina Larsson (FP), together with the PR-agency Hello Clarice are using social media to conduct political campaigning on the web. It also aims to study if the professional consultants of Hello Clarice have any influence over Nina Larsson?s political communication.The theoretical framework which is the base for this study are theories of an extended public sphere in the age of mediation.

The aim of this study is to examine how the library of the Swedish Tax Agency and the Swedish Enforcment Authority have changed during the last decade. The study is based on qualitative interviews with the librarian in the two goverment agencies? primary library and four personel from three different office libraries. The result shows that the libraries hasn?t changed drastically in their role over the last decade but instead slowly decreased in use in relation to online databases..

This thesis is developed by Posten Åland AB in order to simplify the work of agency staff when distributing mail in rural areas. In my thesis I have developed an application to help automotive mail dispensers. The need for such an application exists, especially during the summer but at other times when ordinary dividend cannot run his route. With the help of a PDA and a GPS the mail dispenser should see where the next stop is and what is to be delivered thereThere already was a directory of mailboxes and the addressees and the coordinates of the mailboxes. Using this, I will implement functionality to retrieve a specific route and plot those coordinates on the map..

Microsoft launched a new operating system, Windows 8, during 2012. An interesting feature for Windows 8 is that applications can be developed using different programming languages but still provide the same functionality regardless of the language used. Two combinations of programming languages are: XAML with C# and HTML with JavaScript. This thesis examines if there are any advantages or disadvantages when choosing a specific combination of languages to develop Windows 8 applications with. An application has been developed and analyzed for the SwedishTransport Agency during the thesis project..

In this essay, I will look at three different Compulsory comprehensive schools in one community and I will compare final grades from students who graduated in spring 2006. I will also examine how the three schools work with students, and in what way they approach students with dyslexia/reading- and writing difficulties, so that they could reach goals set by The Swedish National Agency for Education. The aim with this essay is to show differences between schools in the same community and my question is if it is the way you approach students with dyslexia/reading- and writing difficulties that affects the student?s grades and results.The study is concentrating on three schools in one community and students with dyslexia and reading- and writing difficulties that went to those schools. I have spoken to remedial teacher at each school about how they approach students with dyslexia/reading- and writing difficulties, what kind of methods the use, how they investigate if a student is in need of special help and how they grade their students who are in need of special teaching because of their learning disabilities.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Services, no matter if they are established on the market or not, are often problematic since they are difficult to define for the customer. An example of such services is an real estate agent offers his or her service when it comes to all types of real estate. The purpose of the intermediation is to sell a costumers real estate to a buyer and act arbitrator between the two parties, this means that good communication is very important. To pin down what the service is all about and to know how to communicate is essential. When it comes to land and forest holding a special need of knowledge and experience is needed to be able to act professionally.