AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Detta examensarbete utreder möjligheten av att bygga ett studentboende med fokus på de tillgänglighetskrav som finns enligt Svensk standard samt specifika materials miljöpåverkan.Byggbranschen har en stor negativ påverkan på miljön när det gäller energianvändning.Arbetet avser att utforma ett förslag i form av ett mer miljömedvetet studentboende samtidigt som det ska vara attraktivt.För att alla lägenheterna ska vara tillgängliga för personer med funktionsförhinder har normal tillgänglighetsnivå använts..

The company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

There are some hazards associated with mediating dogs for adoption to Sweden from foreigncountries. Contagion is considered to be one of them, but this report focuses solely on what adoptionsmay signify to the dogs concerning animal welfare. The aim of this study is to investigate how thebusiness in Sweden is run and what this can imply to the adopted dogs. Websites of the organizationswhich perform mediation of dogs, has been examined to show which information is available. A webquestionnaire was sent to these organizations to learn more about their standard procedure.

In this report you can read about a service company that wants to introduce a new decision tool for their customers. The first question that will be answered in this report is, what information is needed for market controllers. The second question investigates how a decision tool that gives the answers to the first question would work. Theories in business and economics written by Jan Lindvall (2001) and sociotechnical work analysis written by Kim Vicente (1999) are used in this report. To find the answers to question number one, interviews with two market controllers were done.

This report deals with an IT solution for the fictive company, Nexus Consulting. It is a small company with four employees, dealing with economic policy. The company wishes to set up a complete network environment with antivirus, firewall, computers and servers. They want us to analyze and compare different outsourcing companies offering cloud services and then recommend which company would suit them best.In addition, the company wants to have a webpage containing essential information about them and the services that they offer their customers.The report describes, analyzes and compares three outsourcing companies offering complete cloud services where a practical solution proposal has been developed by the group.The network component is based on the Windows platform and the web part is coded in HTML and PHP.The report also discusses what cloud computing is and why so many companies choose to move to it..

Many of today?s societies are built on established financial structures that are controlled by states and central banks. These structures are built on a clear perception of economic systems as established but invisible institutionalised concepts that are operated by millions of organizations worldwide. An idea of counteracting against centralized economies by introducing a currency that no state or bank controlled was developed in the beginning of the 20th century. In 2008 the idea was realised by the introduction of Bitcoin, which is a digital currency and transaction system without any centralized emitter or controlling organ.

Introduction: Analysts worldwide valuates stocks and companies by using different valuation models. The models are used to calculate how much public company?s stocks are worth and to identify whether stocks are over- or undervalued.  Objective: The objective of this essay is to study which valuation models are mainly used by financial analysts in Swedish banks. The purpose is also to study how reliable these models are considered. Method: The empirical study is based on a qualitative approach through interviews with financial analysts. The study includes both primary data (interviews) and secondary data (literature, websites and scientific articles)Theory: The theory chapter includes methods of analysis (fundamental and technical analysis), Valuation models, components of valuation and an example of a valuation with the Discounted cash flow model. Empirical study: The study includes a qualitative research that consists of interviews with financial analysts.

An increasing number of applications are becoming more or less network based today.The traditional architecture for network based applications is client-server, but as usageof download services are going up, so is the Peer-to-Peer architecture. This report is acomparison between the Peer-to-Peer and client-server model, and can serve as a basiswhen a decision between them needs to be taken. In the report, the performancebetween the different architectures is compared in different contexts. Our basis is ageneral implementation of both architectures in a test that is derived from a previousreport. On top of this, the performance of the different architectures are measured,implemented in a gaming-context.

The Swedish geographer Gerd Enequist (1903-1989) left behind great amounts of private and work material when she passed away. This was donated to the University Library of Uppsala, Carolina Rediviva, in three different accessions. This resulted in three different record. The subject of this report is the progress of assembling these record into one complete record.The registering led to many important decisions such as the role of provenance and the relation of private and public documents. Above all the special nature of personal archives have been a topic of discussion.

Anoto är ett litet företag som, med hjälp av ett koncept bestående av en så kallad digitalpenna och tillhörande papper vill etablera en global de facto standard för pappersbaserad digital kommunikation. Hur har Anoto gått tillväga i sitt försök att etablera en de facto standard för pappersbaserad digital kommunikation? Syftet med uppsatsen är utföra en fallstudie av Anotos försök att etablera en de facto standard för pappersbaserad digital kommunikation. Målsättningen med fallstudien är att beskriva och analysera denna standardiseringsprocess. Vi har kommit till slutsatsen att för ett företag som Anoto kan ha en chans till standardsättning och att knyta allianser med stora internationella företag beror helt på i vilken utsträckning de lyckats uppnå utväxling, skapa tydliga indirekta nätverkseffekter, bygga upp förväntningar för konceptet, samt koordinera nätverksansträngningarna.

In this report, we review various methods for generating valid sudoku with few hints. The report begins with a bit of terminology and anoverview of various methods that can be used to generate sudoku. Subsequently we go through the results of these generating methods, where wecan see that in order to generate sudoku with few clues, one must takespecial care how to place the clues of the sudoku. Finally we come to theconclusion that one of the neighbour-generating-method wasthe fastest algorithm for generating sudoku..