Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller.

Librarians like to think that libraries contribute substantially to the progress of research. However, libraries still seem to have serious problems getting integrated in their parent organization on equal terms with other parts of that organization. The degree of integration of the library is thus the main topic of this thesis and the purpose is to examine how the interaction between librarians and scientists is formed and can be developed. That issue leads to concrete questions concerning what part librarians play in the scientists work and which factors influence the cooperation or lack of cooperation. We have chosen, for reasons of comparison, to make two case studies; one is a branch of a university library and the other is a library in a large pharmaceutical company.

A variety of food is produced and passes the whole chain by processing, transport and trade and finally it ends up with the consumer. But in many cases, the food is disposed before it is eaten. Some of the produced food does not even pass the whole entire chain before it turns to waste. The question about food waste in debates is a case of access to food for every human beeing. It is question of consumption of the resources, waste management and an issue of environmental impact.

Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.

Problematisering: Uppsatsens utgångspunkt är en idé om affärsutveckling där en befintlig verksamhet utvecklas med ytterliggare en verksamhet över branschgränsen. En sådan process kan även beskrivas som värdeskapande konceptutveckling genom varumärkesutvidgning, vilket skapar värde för både kunder och företag. I vårt fall handlar denna process om konceptutveckling av tjänster. Vi saknar teorier som kombinerar begreppen konceptutveckling, värdeskapande och varumärkesutvidgning som ett sätt för affärsutveckling.Syfte: Syftet är att analysera värdeskapande konceptutveckling av tjänster genom varumärkesutvidgning.Metod: För att uppfylla vårt syfte har vi genomfört litteratursökning och studier av begreppen konceptutveckling av tjänster, värdeskapande och varumärkesutvidgning. Vi har valt ut empiriska utgångspunkter för en illustration av teorin.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

Almost 10 years after the attack on World Trade Center Sept. 11 2001, Osama bin Laden was shot and killed on May 2 2011 in Pakistan. How was this event framed by the media with regards to the global war on terror? This study compares two different American newspapers ? the New York Times and the New York Daily News ? and how they framed the war on terrorism in the Middle East from May 2 to May 15 2011. By analyzing the framing in a perspective of the four functions of framing theory: define problems, diagnose causes, make moral judgments and suggest remedies, we found considerable differences in each papers frames.

The globalization today has led to increased global competition. As companies seek out foreign markets in order to internationalize their operations, it is common that they encounter many cultural problems. Bribery and corruption is a common problem in international trade. Corruption is strongly linked to the national culture which means that corruption is accepted in differing degrees within different nations. This can be a problem when companies establish their operations in foreign markets.The purpose of this essay is to examine and analyze how companies act in a corrupt market without participating in corrupt activities.The authors have performed both a qualitative and a quantitative study.

ABSTRACT The potato has had an important role in the Swedish dietary customs for quite some time. However, during the last forty years, consumption has decreased from 87 kg/year and person to 46 kg/year and person. Other products such as pasta, rice and bulgur are competing with the potato. Many of the competitors have been developed and refined while the potato has not changed much. The potato is still a bulk product while competing products have been differentiated. Stakeholders within the potato market has realized that something has to be done and today there are a number of organizations and networks that all actively work to preserve the Swedish agriculture and specifically the potato as a product. The purpose with this essay is to examine how store managers in the Swedish grocery stores view the handling of the potato in the store, the quality and packaging, marketing and future consumption.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

Officially, the EU gender policy since 2000 has been guided by the strategy of Gender Mainstreaming. This strategy aims to promote gender equality and is informed by a feminist ontology which stipulates that women are structurally subordinated.In this essay, I examine whether the European Commission has adequately adhered to this gender policy in its free trade negotiations with the ACP (African, Caribbean, and Pacific) countries as part of the Cotonou Agreement. As a result of my text analysis of documents related to the negotiations, opinion pieces by interested actors and policy papers of the EU, I find that the Commission does not act in accordance to its stated gender policy.To explain this discrepancy between policy intent and actions, I employ postliberal feminist theory and Robert Putnam's Two-Level Game Theory Model. By analyzing statistics and published research, I explore how gender issues are being represented politically on a domestic and international level.My findings show that a key cause of this discrepancy lies in the low levels of female participation in the political institutions of the EU and ACP; a lack of participation that is especially pronounced in the area of international economics. In explaining the constraints on female participation and the prospects of full implementation of the EU's gender policy in the international political economy, I emphasize the role of culturally and historically gendered institutions..