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.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Denna uppsats syftar till att göra en religionsvetenskaplig analys av filmen Thor från 2011.De grundläggande metoderna som använts i arbetet är en diskursanalysmetod som är influerad av Simon Lindgrens populärkulturella arbetsfält, och en komparativ studie av Joseph Campbells teoriom monomyten.Våra tolkningar och arbetet kommer fram till att Thor passar in i Campbells teori om monomyten.This essay aims to make a religious scientific based analysis of the movie Thor from 2011.The basic methods used in this work are a discourse analysis, influenced by Simon Lindgren?s popular culture field of expertise, and a comparative study of Joseph Campbell's theory of the monomyth.Our interpretations and this work concludes that Thor fits into Campbell's theory of the monomyth. The results imply that Campbell's theory proves to be applicable in modern times narration on film. Events and actors in the film fit with several elementary parts in a hero-myth according to Campbell..

This report is the result of a thesis work carried out on the Risifrutti production at the company Procordia Food AB. The thesis is at a master level and is the final work for the author to receive a Master of Science in Innovative production at Mälardalen University. The thesis comprises 30 credits and has lasted for 18 weeks. The thesis is mainly a research on whether it is possible to perform an Environmental Value Stream Map (E-VSM) in a food processing industry and an evaluation if the tools E-VSM and Green Performance Map (GPM) are useful in this type of industry. An extra part to this research is to use the results from the E-VSM and give Procordia Food AB information on improvement potentials in the Risifrutti production. The author has found it difficult to collect some of the quantitative data to the E-VSM, mainly regarding energy, but by using the Value Stream Mapping (VSM) tool and other Lean tools the author was able to identify and quantify several wastes in the Risifrutti production. Recommendations for improvements based on these wastes have been given to the company. In the research part of this report the utility of the Value Stream Map, Environmental Value Stream Map and Green Performance Map in a food processing industry have been analyzed. The author has found that the Value Stream Map has been a useful tool since waste and unevenness in the tact of the production has been identified. The Environmental Value Stream Map and the Green Performance Map are also great tools when a company wants to analyze their environmental impact and then invest in environmental improvements. However, no profound energy analyzes has been done in the Risifrutti production because of the lack of energy meters for steam, electricity and compressed air in the production lines..

This essay examines middle school students? understanding of a text read aloud to them in English and the connection between the degree of listening comprehension and the expected increase of vocabulary throughout middle school. The same listening comprehension test was carried out in grades 4, 5 and 6 in a middle school in order to survey differences in English listening comprehension in regard to the ability to reproduce the content of an oral text. The result shows that there was a progression from level to level when it comes to comprehension and the number of words reproduced and that this progression was most noticeable between grades 4 and 5..

This essay attempts to examine whether it is possible to find a mutual understanding of the concept of drive between Spinoza?s philosophy and Freud?s psychoanalytical theory. Former texts on this subject have given a variety of conclusions: from a radical separation between the two authors to a complete identification between the two. The drive, or the desire which is the term Spinoza uses, has in Spinoza?s philosophy its foundation in the concept of conatus.

In the year of 2012, a police project called ?REVA? was established in Sweden. The goal was to increase efficiency in deporting undocumented migrants from Sweden. Two articles relating to the project were published in Swedish newspaper Dagens Nyheter. One was an open letter to Attorney General Beatrice Ask, written by the famous author Jonas Hassen Khemiri.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

The purpose with this thesis is to get a compilation of all the critical bolted joints of all enginesproduced at LV Motors. ABB LV Motors produces induction engines with seven shaft heights. Eachengine size exists several variants of components ex. standard shield and flange shield. Depending onwhich components the engine is equipped with arises various types of strains in the engine's parts,certain assembly ways are more favourable than other.The most critical parts in the engine from a mechanical point of view are the screw units betweenshield/stator, feet/stator and bearing cover/shield.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

A Queer Reading of Charles Bukowski?s Women and Love is a dog from hellThis thesis aims to examine how the representation of gender is portrayed in relation to sex and power in Charles Bukowski?s novel Women and poetry collection Love is a dog from hell.The theoretical frame of the analysis is based on Judith Butler?s queer theory regarding the heterosexual matrix and gender performativity. The analysis consists of a textual comparison where a specific selection of poems is analysed parallel to the novel to see how they interact and how they oppose each other, through a queer reading.The analysis is divided in three parts where the first one discusses the construction of masculinity in Charles Bukowski?s protagonist Henry Chinaski and how this is presented differently in the two literary genres. The second part reveals how sex is presented in relation to power and how active and passive women are considered as sexually acceptable.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.