Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.

The purpose with this thesis is to study how two chosen kindergartens work with language stimulation. The two kindergartens are working under different conditions in respect of the Swedish language. The children in the one kindergarten are bilingual whilst the children in the other are monolingual. The study is aiming to see whether these different conditions have any implication for the pedagogues? way of working.In order to achieve the result, the method of interviews has been used.

This thesis concerns the Swedish credit card market to a younger public and specifically Nordea as a card editor. The purpose is to investigate whether a Swedish bank can, and want to build long term relationships with a young public through credit cards, and if so, how they do this.The theoretical background formulated by researchers Bendapundi and Berry consists of four key factors of relationship maintenance; trust, dependency, dedication and constraint. These key factors are also assembled in an analytical framework. The empirical findings mainly consist of interviews with three employees at Nordea. They describe a recent segmentation of the bank?s customers with the issuing of a new credit card; Mastercard Silver.

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.

In this study we have investigated who is debating on Sveriges Television. For this study we have chosen the program Debatt which is the biggest debate program in the Swedish television based on the audience. Debatt is broadcasted on Sveriges Television which is a public service broadcaster. In a quantitative content analysis, we examined the proportion of women and men participating in the program and what role they play in the debate. We chose to examine all programs of Debatt over an entire season which deals with one subject.

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.

Our society has become increasingly digitized, and all around us information flows constantly. Knowledge about valuing different sources of information, and not least the information itself, are becoming increasingly important. Media and information have come to play a big role in our society, and knowledge of media and information literacy becomes important to learn in school. High school students are at the beginning of their adult lives as educated citizens.In this study, we measured high school students experience of media and information literacy, during their three years in high school. Students answered a questionnaire, with questions based upon theoretical concepts in media and information literacy.

The phenomenona MMORPG-games ? a qualitative study on MMORPG-games effects on the players lifeThe aim of this study was to shed lights on what it is that makes some people play MMORPG-games, get a insight in how a gamers social network can look like and how the game can change the players everyday life. To acchieve this aim the authors carried out four individual interwievs with MMORPG-players. These interwieves was hermeneutic interpreted with the socialantropology networkstheory, roletheory, social identitytheory and the entirety was interpreted with the concept: ?the late modern society?.The conclusions that was found were that the games helps the players to handle their everyday life and has a condition for the players to produce relationships with other players.

The aim is to examine teachers own experiences of leadership, leadership styles and what good leadership is and to find out how teacher leadership can influence students according to teachers. My questions are: How do teachers evaluate leadership and their own leadership styles?What is good leadership according to teachers?How can the teachers leadership styles affect students in the classroom according to teachers?The method used is a qualitative method based on interviews with five teachers. The reason why I have chosen a qualitative research method is that I believe that this method can give me better results by understanding the world from the interviewees? point of view.I have come to the conclusion that the interviewed teachers believe that leadership and management style play a large role in the teacher's profession and that the teacher's leadership style in the classroom democratic or authoritarian have a major impact on students. The teacher should consider his management and find some sort of balance by exercising both democratic and authoritarian leadership style and adapt it to the situation. And In terms of results regarding good leadership of the interviewed teachers, I can say that good leadership is largely about good relationships between teachers and students and that a teacher can become accepted as leader by winning students confidence..

ABSTRACTIn this study, five people were interviewed who are involved in a drug-assisted program for opiate addiction, also called substitution program. The meaning of substitution is that these clients' drug addiction is replaced with substitute preparations, either methadone or Subutex in an orderly manner. The clients of the researcher decided to study the substitution program have all been a heavy opiate addiction for years. Their participation in the replacement program is more than two years, and those who have been around the longest have been in the program for six years, so long as the substitution program has existed in Visby.This is a qualitative study in which interviews are conducted face to face with each individual client, and the interview was unstructured in the sense that no specific issues made in advance. The interviews have been themed, and the researcher has gone through various areas of life around the respondent.

By using contemorary work-theory this thesis aim to show how Yarden. En bera?ttelse, puts into play the circumstances of precarian work, circumstances that have gender political as well as identity political overtones. It tries to show how the idea of ?class-jouney? is used as a conciliatory element.

In the project Echoing Nature i have searched a design for an exhibi¬tion concept. That visualizes the natural phenomenon of self-assem¬bling materials in a simplified way. My question is, how can you emo¬tionally re-connect the modern man to nature and raise awareness. I assume my thesis that the experience of a natural phenomenon can inspire us to see a bigger context, provoke curiosity and generate an initial sense of belonging to nature. The result is an interactive sculp¬ture that consists of 3-dimensional Tetris blocks.

The artistic subjects disappeared from the obligatory curriculum of the Swedish secondary school in 2011. The purpose of this work is to analyze to which extent the new curriculum Lgy11 is based on scientific results when it comes to the role the aesthetics were given. This paper analyzes the documents that preceded the reform, such as Government Reports and Interpellation Debates, for a start. It continues with an analysis of an interdisciplinary group of researchers, whose scientific work include research of impacts of art and art education in ordinary education and learning in a more holistic perspective. Finally an analysis of the curriculum itself is made.