IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

There are many eco-brands on food products. It can be confusing for the consumer to know which one to trust or choose and since July 2012, there is an EU law and a mandatory EU organic label that must be displayed on all food products marketed as organic, eco or bio.Organic brands from a consumer perspective have previously been studied in England. This is a similar study in the form of focus groups, to explore and examine how consumers perceive and trust organic brand or labels in Sweden. It also explores which knowledge consumers have regarding why a product has an organic brand and what it means.The study shows that consumers perceive organic brands by brand recognition rather than knowledge regarding what each label means. It also shows that the consumer is confused by and skeptical to the wide range of markings and symbols on organic food products.

AbstractVäxjö University, School of Social SciencesBachelor thesisTitle: Varför en rädsla för alternativmedicin? En studie om hur EU?s kosttillskottsdirektiv har implementerats i Sverige.Author: Annica BlomstrandSupervisor: Anne Haglund-MorrisseyThe aim of this study is to investigate the process of legislation and implementation of the directive of the European Union on the food supplements, focused on member state of Sweden.There are two questions in this study: What was the process of legislation in the period when the Directive on the food supplements became established? and How does the implementation of EU?s decision on the food supplements works in reality? In order to answer these questions, two different methods were used. One was qualitative analysis of the available text and the other one case-study (qualitative including interviews)The conclusion is that the implementation has not been successful. The process of legislation has followed its traditional way, which in its turn did not leave so much space to the thorough implementation of the Directive. Unfortunately, this is a process that overlooks citizens and countries with different premises, affected by the decision.Keywords: EU, kostillskottdirektivet, lagstiftningsprocessen, implementering, organisationsteori, fallstudie.

Abstract My purpose of doing this study is to investigate the culture of delivering education in a strange combination of subjects labelled ?Language choice Swedish/English?. The activity however exists without curriculum, syllabus or certification. I want to put study the problem of delivering an educational activity without national certification. I will use a hermeneutic approach and render properly the headmaster?s, the teachers? and the students? views on the activity in one school.

Abstract My purpose of doing this study is to investigate the culture of delivering education in a strange combination of subjects labelled ?Language choice Swedish/English?. The activity however exists without curriculum, syllabus or certification. I want to put study the problem of delivering an educational activity without national certification. I will use a hermeneutic approach and render properly the headmaster?s, the teachers? and the students? views on the activity in one school.

The purpose of my study has been to find out how four preschool teachers at four different preschools looks at the pedagogical meal from a health and overall learning perspective. I also want to examine how, through the pedagogical meal the preschool teacher works to promote children´s learning and give them an understanding of need to safeguard their health. To achieve my aim I set the following questions;What are the different types of learning preschool teachers believe that children can acquire the basis of the pedagogic meal?How do preschool teachers describe their work from the pedagogical meal to benefit children´s overall learning?How do preschool teachers describe their work at the pedagogical meal for the children to gain an understanding of their health?The study is based on a qualitative method with interviews and observations, triangulation. The theoretical approach to this study is based on the socio-cultural perspective to learning and development.

An increasing global population and a worldwide growing urbanization has raised the questionabout the future food security in cities all over the world. Peak-oil limits the access to cheap fossilfuels which threatens the global food-supply chain. This has resulted in a larger awareness anddiscussion related to urban agriculture. Growing crops and keeping animals within the city-borderscould be one way of creating a more robust and sustainable food supply for city dwellers. However,to enable an expansion of the urban agriculture many theorists argue that policies and institutionalstructures that supports and promotes city farming have to be developed.

Problem: Företag ägnar sig åt ett seriöst hållbarhetsarbete, men det finns anledning att tro att detta inte speglas i deras marknadskommunikation. Förändringar i marknadskommunikation tenderar att vara konservativa, då företag väntar på en indikation från marknaden för ökat intresse av hållbara produkter.Syfte: Huvudsyftet med arbetet är att undersöka huruvida företag inom ?fast fashion?- och ?fast food?-industrierna som gör ett gediget hållbarhetsarbete också använder en marknadskommunikation som är ohållbar. Som en del av detta arbete kommer en grundläggande definition av ohållbar marknadskommunikation att konstrueras genom teoristudier.Metod: En kvalitativ undersökning har använts, då en fallstudie med bildanalys har genomförts, med empirisk data hämtad från företagens marknadskommunikation.Teori: Den teoretiska referensramen grundar sig i teorier kring marknadskommunikation, hållbarhetsaspekter och konsumtionssamhällets konstruktion.Resultat: Det empiriska materialet redovisas genom fallstudieberättelse, baserad på bildanalysen av marknadskommunikationsmaterial som utförts och den analysmodell som har konstruerats.Analys: Empiriska data som insamlats har jämförts med de teorier som vi använt oss av i den teoretiska referensramen. Resultaten har analyserats för att hitta övergripande likheter inom företagens marknadskommunikationSlutsats: Företag inom ?fast fashion?- och ?fast food?-industrierna som arbetar seriöst med hållbarhetsarbete kan också använda en ohållbar marknadskommunikation enligt den definition som har konstruerats..

Although English is commonly used in Swedish advertising, little is known about its effects. The purpose of this paper was to investigate how a Swedish or English language choice in product advertisements affects the effectiveness of the ad. Further, a local/global dimension of the advertisement was created to investigate how the results differ for local and global brands. Subsequently, an experiment was conducted where the effect of language choice on several well-established measures of ad effectiveness such as awareness, comprehension of the ad message, credibility, attitude and buying intentions was analyzed. In line with previous research, English in product advertisements is not completely comprehended since English is not the local language in Sweden.

Nuts of all kinds are common ingredients in food. For nut allergy sufferers the frequent use of nuts cause problems and "hidden" nuts in food products may elicit allergic reaction when such foods are consumed. Methods for detecting and quantifying walnut (and other nuts) with high sensitivity and specificity are therefore very important.The objective of this project was to verify the specificity of a rabbit antiserum against walnut with immunodiffusion and to determine the size of the dominant walnut antigens with Western blotting. In addition, a commercial sandwich ELISA for walnut quantification was validated and compared with a qualitative real-time PCR.The rabbit antiserum proved to be less specific but after absorption with cross-reacting nuts and seeds it showed high specificity. The ELISA kit reacted, except for walnut, with pecan and slightly with other nuts and seeds tested.

Verksamhetsutövare inom livsmedelsbranschen har ett ansvarar för att den mat som producerats är säker. År 2009 gjordes ändringar i den svenska livsmedelslagen där bland annat kraven försvann på att verksamhetsutövare måste ha skriftliga rutiner och dokumentation (Lindblad, Westöö, Lindqvist, Hjertqvist & Andersson, 2009). Oavsett om verksamhetsutövarna har skriftliga rutiner och dokumentation eller inte måste de kunna bevisa att de har tillräcklig kunskap för att arbeta med livsmedelshantering. Genom ett fungerande system för egenkontroll, alltså en egen kontroll av verksamheten, skapas säkra livsmedel och risken för matförgiftning minskar (Israelsson, 2006). Syftet med denna studie är att undersöka verksamhetsutövarna inom livsmedelsbranschens uppfattning om egenkontroll.

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

An increasing global population and a worldwide growing urbanization has raised the questionabout the future food security in cities all over the world. Peak-oil limits the access to cheap fossilfuels which threatens the global food-supply chain. This has resulted in a larger awareness anddiscussion related to urban agriculture. Growing crops and keeping animals within the city-borderscould be one way of creating a more robust and sustainable food supply for city dwellers. However,to enable an expansion of the urban agriculture many theorists argue that policies and institutionalstructures that supports and promotes city farming have to be developed.

Urbanisation has increased the distance between the urban and the rural. Urban agriculture can be a solution to overcome that distance. The characteristic of urban agriculture is the intensive production in intra urban and peri-urban areas. Until 1950s food production in cities was an important part of the urban economy and the urban food supply. Since the 1950s the urban located production of food has almost ceased in Sweden, partly as a result of cheap food imports.

The main purpose of this study is to clarify the underlying reasons as to why people choose to travel by car or taxi, and to do so by using people´s choice of transportation to and from Arlanda Airport as an example. Furthermore it is also in our interest to see what changes are needed to make more travellers use the available public transportation.Because of the increasing pollution rate from the means of conveyance headed to and from Arlanda Airport, Luftfartsverket is attempting to decrease the amount of emission from the connecting transportation sources. Luftfartsverket has a pollution limit which is about to be reached in a few years, based on a prognosis made by Arlanda´s office of environmental issues. In order to investigate people´s travel mode choice a survey was conducted at Arlanda Airport, Stockholm. 82 travellers were interviewed on a three day basis inside terminal 4 and 5.