In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

For the company to work well, it is necessary with a good economy, a high qualitative production and a well working system concerning the environment: the whole cycle on the farm needs to be working. At the same time, debaters about the environmental impacts are also requiring higher demands for the dairy farmers and therefore also the management programs. Management programs for feed evaluation calculations have been more developed over the years. Big amounts have been invested in the new feeding system with NorFor, but no one seems to have asked the dairy farmers what they themselves want to spend their money on, and what they need help with. For the dairy farmers it is necessary that the whole company is controlled in the right way, and much more than just feed evaluation is included in this.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

Many buildings are now nearing the end of their service life. This applies to both the older houses from the 40's and 50's to the million project houses that did not prove to be as sustainable in the long run. Often there is a desire to extend the service lifetime, but to do that you need to make detailed inspections. The Folkets hus in Gävle is one of those buildings that is in need of renovation and to fulfill the new requirements that must be met in today's buildings. It is desired to make the buildings rentable space more attractive and to extend the building with two more floors.

The purpose of this Master's thesis is to elucidate the phenomenon of storytelling and its methodology in the context of public library story-time for pre-school children. It also strives to give an insight into the functions of story-time both with regard to the storyteller and the participating children. The study is based on qualitative methods in the form of a literature analysis, observations and interviews. The interviews were undertaken with two storytellers from the same library who work with children up to three years old and children aged between four and six years. The result of the study suggests that storytelling is more appropriate than reading aloud in situations when large groups of children are involved.

This thesis presents and evaluates a project, undertaken in 2001 by a librarian the writer of this thesis and a teacher. We met with a number of adults with reading and writing disabilities, and presented and discussed books and experiences of reading, with the aim to increase their joy of reading, as well as finding out more about our own ways of co-operating with each other across our professional borders. The documentation and evaluation emphasizes on the process and the results of the project, and on our own participation, by asking the following questions: How did we carry out the project? What obstacles did we meet? What went well/wrong? What did we achieve related to our goals? In order to illuminate the project from different angles, consequences of reading and writing disabilities for adults are discussed, as well as the specific nature of adult education and projects more or less related to ours. Action research is chosen as a method, because it allows the process of the project, and our own learning process, to be exposed.

The Swedish and Icelandic women's movements, the Support Stockings and the Women's Alliance both had the goal to change their nation's women politics. The goal was to increase the low representation of women in their parliaments and to highlight women issues on the political agenda. The essay shows that the most important reason behind the will to form a party, was a new issue being disregarded by existing parties, although there is a considerable interest concerning the issue amongst society. While a party was formed on Iceland the Swedish equivalence did not occur. Even though only one party was formed, both movements achieved the same results.

The purpose of this study was to investigate how young adults withunilateral cleft lip and palate assess their own speech and communication,and to let speech and language pathologists make a perceptual analysis ofthese individuals? speech at the age of 19 years. An additional aim was toexamine the relationship between these two different ways of evaluation.Data was collected through perceptual analysis from audio recordings and byusing a self-report questionnaire based on the ICF-structure (InternationalClassification of Function, disability and health). Altogether, 33 peopleparticipated. One third of the participants had no speech deficiencies.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement.

Introduction:During a crisis in the society, the communication from the responsible authorities is of big importance. This study shows how the authorities worked with their crisis communication towards the general public during the waterleak in Kalmar in december, 2010.Purpose:The purpose of this study is to investigate how the responsible authorities in Kalmar worked with their crisis communication during the waterleak and also how the general public perceived the crisis communication.Methodology:The study is based on a combination of a qualitative and a quantitative methodology. We begin to work with qualitative interviews with the responsible authorities to get information about the actual event and their work with the crisis communication towards the general public through the mass media. Then we investigate how the general public in Kalmar perceived the crisis communication from the responsible authorities and compare these two results.Conclusion:The study shows that there were several problems, both internally and externally, with the crisis communication from the responsible authorities during the waterleak. Although some people were dissatisified with the responsible authorities crisis communication, the majority were pleased and very satisfied with the information they got from the responsible authorities during the waterleak..