This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

Borderline Personlighetstörning är en psykiatrisk diagnos som definieras genom symtom som bristande impulskontroll, relationsproblem och självskadeproblem.Flera av dessa symtom är av den karaktären att de förorsakar beteenden som gör att möjligheten till att ge en god omvårdnad försvåras. Syftet med litteraturstudien var att beskriva sjuksköterskors attityder och upplevelser av att vårda patienter som lider av diagnosen BPS.Resultatet analyserades utifrån Evans (2003) modell. Studien har visat vilka utmaningar sjuksköterskan upplever i mötet med patienter med BPS när det gäller relation och omvårdnad.Sjuksköterskorna beskriver negativa attityder och upplevelser i arbetet med patienter med BPS. Vidare har det framkommit att sjuksköterskorna har föreställningar om egenskaper av farlighet och manipulation när det gäller patienter med BPS.

Aim: The aim of this essay is to study the external communication of Science Park Jönköping, how they want students in Jönköping to perceive them. Further we would like to compare thatinformation with how students in Jönköping actually perceive Science Park Jönköping. Do the both pictures agree?Method/Material: Together with literature studies, a qualitive method has been used.Two interviews with the managers of Science Park, and five focusgroups with students havebeen conducted.Main Results: The main result from the focusgroup interviews shows that the students perceived image of Science Park correlates in many ways with Science Parks profile. But the study also shows that Science Park do not apply many of the relevant theories that would benefit their marketing..

In today's society it is important to easily and smoothly get accurate information. Withthe help of the application VasaSvahn it is possible to get expert help for Crosscountry ski waxing. The application VasaSvahn has been ported from an existingversion for iOS to a new version for Android. The application uses a third-party Webservices to obtain necessary information and support distribution of information. Theapplication is also connected to a database.

To understand students, their world and what makes them act in a certain way or how they form groups in school is a very important part of a teachers work. You get a better understanding for the students behavior by having knowledge about how they look uponthemselves and other students, to prevent prejudice and tendenses to bullying and beeing an ?outsider?. Clothes and fashion are often a big part of the students identity buliding and how they look upon themselves and get looked at by others.We have chosed to exeminate this phenomenon among girls since they are often more exposed by the media for example and with unreasonable beautyideals and other external factors that many girls try to live up to in todays society.We have made a survey regarding the usage of clothes and fashion in the making of an identety with totally fiftyeight girls in the ninth grade on two different public schools in Haninge and Tyresö municipality..

Skandaler där företag har manipulerat sitt resultat är ständigt aktuellt. Lagar och redovisningsstandarder ska säkerställa att företagen uppvisar en rättvisande bild till intressenter. Företag har dock möjlighet att använda kassaflödespåverkande aktiviteter och omdömen vid periodiseringar som skapar utrymme för att medvetet manipulera företagets resultat, earnings management (EM). Syftet med denna studie är att studera vilka EM-problem som har uppdagats i Sverige, vilka bakomliggande faktorer som ligger till grund för handlingarna och eventuella skillnader mellan privata och publika företag. Studien har kvantitativ ansats med kvalitativa inslag, med den studerade tidsperioden 1996-2013.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

Aim: The aim of this essay is to study the external communication of Science Park Jönköping, how they want students in Jönköping to perceive them. Further we would like to compare thatinformation with how students in Jönköping actually perceive Science Park Jönköping. Do the both pictures agree?Method/Material: Together with literature studies, a qualitive method has been used.Two interviews with the managers of Science Park, and five focusgroups with students havebeen conducted.Main Results: The main result from the focusgroup interviews shows that the students perceived image of Science Park correlates in many ways with Science Parks profile. But the study also shows that Science Park do not apply many of the relevant theories that would benefit their marketing..

Manipulation är ett gemensamt drag i sekteristiska rörelser som vill ta bort jag-identiteten och ersätta den med något annat. Syftet med studien var att belysa vilka reaktioner anhöriga får då en nära familjemedlem är med i ett religiöst sekteristiskt sammanhang. Metoden är kvalitativ med interaktiv induktion. Öppna, icke standardiserade intervjuer som följt en temaguide gjordes utifrån ett snöbollsurval som sedan analyserades på gruppnivå efter de riktlinjer Grounded Theory har. Metoden är vald därför att det finns litet forskning på området och är särskilt lämplig när sociala processer ska undersökas.

This diploma work handles how some parishes of the Swedish Church administrate their building properties.The report also includes how some external property managers in Sweden work with maintenance plans and other maintenance issues. Further, a number of deficiencies have been identified and suggestions to workarounds are treated. The conclusions drawn in this thesis are based on the author´s experience in the field, performed interviews, and literature studies. The result of the work shows a general lack of knowledge in many parishes what concerns regulatory requirements, properties with no maintenance plan and substandard supervision resulting in unnecessary and expensive repairs. Based on these results, different plans for the maintenance of the building properties of the Swedish Church has been proposed..