The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Bakgrund: Uppsatsen tar upp problematiken kring att organisera arbetstid inom räddningstjänst. Grundförutsättningarna är att räddningstjänst är en High Reliability Organisation (HRO) och att det påverkar organisationen. I och med New Public Management (NPM) framfart och den ekonomiska situationen i världen har räddningstjänsten fått ett ökat krav på kostnadsbesparingar och resursutnyttjande. Då personalkostnader står för en stor del av räddningstjänstens kostnader kan förändringar av brandmännens arbetstid och skiftgång vara ett logiskt steg, något som skett i Greater Manchester Fire and Rescue Service (GMFRS).Syfte: Syftet med uppsatsen är ett ge ett teoretiskt bidrag till hur NPM influerade reformer påverkar en HRO. För att göra detta frågar vi oss vad de olika skiftformerna får för konsekvenser för de anställda och organisationen.Metod: Uppsatsen har en kvalitativ forskningsansats vid studerandet av fallorganisationen Greater Manchester Fire and Rescue Service och Storstockholms Brandförsvar.

In today's fast-paced, intense and complex media environment, it is hard for non-profit charity organizations to reach out and get their messages heard.In this study we examine whether the theories of advertising signaling also applies for charities. Past studies of the signaling theories indicates that higher perceived advertising expense leads to more positive effects on purchase behavior and brand perceptions. However, we believe that this does not apply for a charity organization. We argue that since charitable organizations have a fundamentally different mission than commercial companies, they will need different ways to signal quality and credibility, and therefore the common signal-theories will not hold for these organizations.To test our hypotheses, we conducted two surveys where the respondents saw one of five versions of the same ad for a well-known Swedish charity organization, or one of two ads for a commercial corporation. The ads had been manipulated to simulate different levels of perceived cost.Our results shows that perceived ad cost only affects attitude towards the ad if a charity was the sender, whereas perceived ad cost affects intentions, attitudes and credibility if a commercial corporation was the sender.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Since events of September 11 and the subsequent conflicts surrounding the event, the war against terrorism has been constantly present. It has been used several methods and strategies to address these threats, including a method current in use, the targeting method. The method refers to use few but precise attacks to knock out key functions within these organizations, mostly individuals in the higher command and control structures within these organizations. The effectiveness of the method has been put in question when the majority of the terrorist organizations continue their strife, in some cases even increasing its intensity. The purpose of this study is to investigate which role the higher command plays in these organizations ability to wage war.

The interest in providing a post 9/11 image of Islam to contrast the media?s frequent focus on its practitioners? alleged tendencies toward hostility and violence has in Sweden manifested itself (among other things) in an increased range of courses on Islam given by denominational Muslim organizations. In this paper I examine the construction of Islam by two Muslim organizations that offer education in Islam to non-Muslims in the context of the management?s stated goals of the education. My aim is to illustrate how discourses within these organizations are a result of the combination of local and global conditions..

AimThe aim of this study was to develop and perform a reliability test of a questionnaire regarding side dominance in order to identify the dominant/non-dominant side in students at the Swedish alpine ski high school.MethodA questionnaire of side dominance of the upper and lower extremity was developed, and its reliability was tested according to the test-retest design. A total of 121 subjects answered the questionnaire twice. The questionnaire included five questions about side dominance, i.e. what hand/arm or foot/leg (left /right) that one prefers to use as a first choice when writing, throwing, kicking a ball, jumping over a fence and stair climbing. Furthermore, there was a question whether the responder has a safer/better ski turn to the left or to the right.

This essay is a case study of how two non-profit organizations, in the same line of business work with external communication and new media such as Internet and social media (Facebook and Twitter).Both these organizations are located in different countries and the purpose of the case study is also to find out if the differences in their work methods in communication depend on organizational or cultural differences. The case study was conducted in the organizations Sverige Amerika Centret in Karlstad, Sweden and The Swedish Council of America in Minneapolis, US. A qualitative approach executed through interviews and a qualitative content analysis of the organizations annual report from 2010. The result of the interviews and the document content analysis shows that there are differences in the way these organizations handle their work with external communications and new media. One of the organizations uses new media more actively in their work with communication and through that channel creates a relationship with its external audiences. The theories that has been used for this case study is Organization communication, Intercultural communication, Public Relations and Organization culture. Keywords: external communication, new media, culture and employees..

This report is a study of Swedish traditional ships and their safety organization. The focus is on how the non-profit organizations that operate the traditional ships can adapt to current regulations in the best way. Initially a background on traditional ships, their organization and regulations that regulates them will be presented.The study is focused on which parts that can be more important in the safety organizations for traditional ships. The questions also includes if a non-profit organization might affect the safety and how the role as designated person should be handled in these organizations. Furthermore the study addresses how a non-profit organization that operates traditional ships might improve their safety organization.The information is gathered by interviews with persons that work with safety, controls safety organizations or is active in organizations that operate traditional ships.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

This study focus on organizations transfer to cloud computing. Today many companies are shifting their attention towards cloud computing and the possibilities that it offers, with more flexibility and lower costs. Different kinds of cloud services, both for use by the individual and the large enterprise, are getting more popular. More and more organizations therefore decide to do the move to the cloud. There are several different strategies and many pieces of advice for these organizations to follow, but there?s not much research that have been conducted on this subject.

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 essay discusses organizational culture and focus on corporate creativity and innovation. The aim is to see which organizational factors that foster creativity and innovation in organizations. The essay will provide answer on how organizational culture can encourage creativity and innovation and how organizations can promote the rise of a creative work environment. The research design of this essay is a qualitative case study with interviews at Gotland Energi AB (GEAB). The interviews provided insight in factors that can foster creativity and innovation in organizations.

The subject field studied in this essay is environmental scanning. The aim of this study is to analyse how three public organizations within the subject field sustainable development work with their environmental scanning. Most organizations have to relate to their surroundings such as clients and competitors. Environmental scanning is another very important field that organizations have to relate to in their work. This essay has three questions in focus which are the following;How is the work with environmental scanning in the three organizations arranged?How does the work with environmental scanning differ in the three organizations?How important is environmental scanning for the subject field sustainable development?The study was carried out through four conducted interviews with key persons within the three organizations.

The interest in providing a post 9/11 image of Islam to contrast the media?s frequent focus on its practitioners? alleged tendencies toward hostility and violence has in Sweden manifested itself (among other things) in an increased range of courses on Islam given by denominational Muslim organizations. In this paper I examine the construction of Islam by two Muslim organizations that offer education in Islam to non-Muslims in the context of the management?s stated goals of the education. My aim is to illustrate how discourses within these organizations are a result of the combination of local and global conditions..