Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

To invest money in funds is increasing rapidly in popularity and one of the biggest reasons is that banks are offering a greater range of funds. Information about funds is always easy to find and it is easy to invest money in a fund because the bank takes care of all the management of the fund.The essay examines two funds from two different countries with an aim to choose the one with best potential yield. The first fund is entirely invested in North America and the second fund invests in Asia, with most of its possessions in companies from China. Both these funds invest in wellknown companies in respective region. The essay is limited to compare these funds with data from 2005 to 2009.Information was collected from Morningstar and Avanza Bank for the quantitative examination.

Syfte: Syftet med vår magisteruppsats är att utreda hur involverade parter idag inom dagligvarubranschen i Sverige upplever Category Management. Syftet är även att belysa implikationer samt potentialer inom ramen för Category Management inom den svenska dagligvarubranschen. Metod: Vi har arbetat utifrån kvalitativ metod och genomfört både personliga intervjuer samt telefonintervjuer. Vårt empiriska material har därefter varit underlag vid den teoretiska kopplingen. Empiri: Vi har utfört personliga intervjuer med involverade aktörer inom den svenska dagligvarubranschen.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The aim with this study is to understand how social workers at the individual- and family sector think about child poverty and how they work with and reason about the preventive and facilitate work they do for financial vulnerable families. We have in our study used qualitative method through semi-structured interviews with social workers at the individual- and family sector to answer our purpose. The results showed that child poverty is a concept hard to define and not well established. The social workers have divided views on child poverty but still at the same time mean that it exists amongst the families they meet. There is also a big difference between municipalities and their reasoning on what a reasonable standard of living is for a financial vulnerable family and how they work with preventing child poverty.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Bakgrund: För att kunna stilla kunders behov och skapa kvalitet och därigenom värde, krävs kunskap. Två teoribildningar som talar om värde och kvalitet respektive kunskap var för sig är Service Management och Knowledge Management. Service Management är huvudsakligen externt orienterad medan Knowledge Management är näst intill uteslutande internt orienterad, vilket medför att vissa "spänningar" återfinns dem emellan. Frågan är hur dessa"spänningar"hanteras i kunskapsföretags värdeskapande. Syfte: Syftet med uppsatsen är att analysera vad Service respektive Knowledge Management bidrar till i förståelsen för kunskapsföretags värdeskapande.

We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company?s market value..

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Syftet är att studera produktutvecklingsprocessen hos Findus Sverige AB, för att utreda vilken roll marknadsföraren har och hur detta påverkar projektets resultat..

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Environmental management officers ? leadership and employeeship in local environmental health authorityThe purpose of this study was to illustrate the working situation of municipal environmental health management officers. This is a qualitative study where I have interviewed ten environmental officers in ten municipalities in Sweden. The interviews were based on a half structured interview guide with questions. I have interpreted the interviews through different leadership theories.

Med denna uppsats har vi utifrån ettkonsumentperspektiv, jämfört eventuellalojalitetsöverföringseffekter hos co-branding vid en högoch en låg engagemangsnivå..