Svenska noterade företag har sedan 2005 varit skyldiga att tillämpa den internationella redovisningsstandarden IFRS vilket innebär att noterade företag numera kan tillämpa redovisning till verkligt värde för förvaltningsfastigheter enligt IAS 40. Onoterade företag med förvaltningsfastigheter har däremot valmöjligheten att värdera antingen till anskaffningsvärde enligt RR 24 eller till verkligt värde enligt IAS 40. Redovisningsvalet spelar en betydande roll för företagets redovisade resultat och därmed dess ekonomiska ställning. Syftet med uppsatsen är att vi vill förklara vad som påverkar svenska onoterade företags redovisningsval vid värdering av förvaltningsfastigheter. Vår utgångspunkt med studien är att införandet av den nya värderingsmetoden har påverkat företag med förvaltningsfastigheter och vi anser det därför intressant att undersöka fenomenet.

Companies spend huge amounts on communicating their brand through marketing. Many of these contact areas where the consumer comes in contact with the brand is con-trolled by the company. The brand image is also affected from outside the company. It can be from users, media, blogs etc.Burberry is an example of a company that got in trouble with their brand image after hooligans where associated with their products. If a company with a brand with a strong image is associated whith consumers that are not compatible with the target group the company wants, there is a risk of a negative affect on the brand image.Our purpose is to investigate and describe the phenomenom when a company brandimage is affected by being associated whith consumers not compatable whith, by the company, intended target group.We have chosen a qualitative research where we use a multiple case study.

Title: Creativity and blockings: Non-musicians? experiences of music making The purpose of this study was to investigate whether the ability of music-making can benefit from and/or be inhibited by extra-musical factors, such as one's own or other people's opinions, criticism, prejudice and values. An experiment was carried out, where 10 nonmusicians were instructed to solve a compositional problem (writing pieces of music to a picture) which had been expressed in two different ways, one of which (A) was intended to block creativity and the other (B) to facilitate the creative process. All subjects also had to answer a questionnaire, where their experiences in connection with the task and their attitudes towards music and composition were mapped. The result was that all subjects succeeded in composing one or more pieces of music, regardless of which instruction they had been given.

Sammanfattning: Redovisningen av förvaltningsfastigheter enligt IAS 40 har tidigare beskrivits i ett stort antal olika vetenskapliga alster. Merparten av dessa har dock tittat på börsnoterade bolag men det finns även andra företag som tillämpar IAS-reglerna. En grupp företag som gör det är de bolag som ägs av svenska staten. Ett av målen med IFRS är att skapa jämförbarhet och då bör inte ägarformen ha någon betydelse för redovisning och värdering. Denna studies syfte är därför att skapa insikt kring hur börsnoterade bolag respektive statliga fastighetsbolag skiljer sig vid värdering av förvaltningsfastigheter till verkligt värde vid tillämpningen av IAS 40.

This study illuminates one part of the mathematic teaching in school, which is mathematical problem solving in groups. It examines teacher?s and student?s ideas about what conditions it takes to be able to learn in groups. Further on, it studies the importance of group structure when it comes to working with mathematical problem solving in groups from a process focused and/or a product focused learning. Through observations of student groups and interviews with the students and the mathematic teachers, the material has been compiled and analysed under three different headings: conditions for learning in a mathematical problem solving situation, importance of group structure in a mathematical problem solving situation and process versus product.

The aim of this study is to better understand the Swedish concept of ?förebyggande socialt arbete?, preventive social work. I have conducted eleven qualitative interviews with different key persons and skaters, together with participant observation. During the process of analyzing the material I have used Randall Collins´ concepts of interaction ritual chains together with Jean Laves and Etienne Wengers concept of situated learning. The answers could be split up in three areas, first those who regard prevention work as building good things for the future.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

Studien syftar till att undersöka om den information som lämnas i noterade företags finansiella rapporter idag uppfyller de behov som finansanalytiker i Sverige har. Därmed ämnar studien klarlägga hur användbar informationen är, om informationsinnehållet är tillfredsställande samt vad finansanalytiker anser om utvecklingen av de finansiella rapporterna. Metoden bygger på en deduktiv ansats som har använts kombinerat med ett deskriptivt syfte. Utifrån tidigare forskning har en hypotes formulerats som därefter har testats gentemot insamlad empiri. En kvalitativ små-N-studie, där ett mindre antal enheter studeras mer djupgående, har genomförts genom intervjuer med tio sell-side analytiker.

According to the National Agency for Education 06-06-2010 are approximately 115 000 students graduating from Secondary School in the year of 2010.Out of these students, we know that thousands of them are hampered by reading and writing disabilities in various degrees. Have these students been given the best support needed when it comes to writing and reading?Compensation may be perceived as a goal for the pupil to catch up with the rest of the educational group or as a vehicle to go round the difficulties. In Sweden, diagnosed dyslexics are not allowed to use speech synthesis, a compensatory technical aid, during the 9th degree national tests.This study?s purpose is to discover if the usage of speech synthesis during the national test of Swedish and reading comprehension might work as a motivation booster for the students and consequently increase their test scores.This is a quantitative study including study including 15 pupils with diagnosed reading and writing disabilities.

This in an essay concerning the use of humor in male communication. Primarily, I have focused on studying how jokes can be used as a sanction for the training of members in a (male) group. I have found great inspiration in Goffman?s thoughts on a social face and the use of humor to protect this perceived face.Initially I started to reflect on men?s reluctance to discuss masculinity and their thoughts about the meaning of being a man. Every time I tried to hold a serious conversation, my male friends made a joke out of it.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

Sweden is divided according to an ethnic boundary, which divides people in "we" and "the others", "Swedes" and "immigrants" (Ålund, 2002). We believe this is due to the fact that society categorises immigrants all the time as a homogeneous group with fixed and static qualities, resulting in a situation where you cannot represent yourself as a person. Instead you are represented on the basis of your ethnic belonging. Young immigrants often grow up under other conditions and find themselves in more vulnerable situations than Swedish youths. The purpose with this paper was to investigate young people with different ethnic backgrounds, their thoughts and feelings about their identity, group belongingness and future.

AimThe aim of the present study was to study possible evidence for shock wave therapy on pain and function in patients with plantar fasciitis.Questions1. Does shock wave therapy reduce pain in patients with plantar fasciitis?2. Does shock wave therapy improve function in patients with plantar fasciitis?MethodA systematic review of the literature was performed in the databases PubMed, EMBASE, Cochrane and Cinahl.

This study aims to examine how adolescents with diabetes describe and value their experience of participating in a support group and how they describe the issues of being a teenager with diabetes. This is a qualitative study and we have interviewed three young women who have been participating in a support group. The results of the interviews were analyzed through a phenomenological method and then compared to earlier research and interpreted through symbolic interactionism and Erikson's development-theory, which were our theories of choice. Our findings support earlier research when stating that support groups are important and necessary for adolescents with chronic illnesses. Our interviewees stated that they think that one of the most important benefits of support groups is to meet other people in their situation; same age and same chronic illness..