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.

The purpose of this thesis was to investigate how people from Iran experience reading in their mother tongue, Persian, compared to how they experience reading in Swedish and if there was a difference. The questions to be answered in the thesis were: What is the dominant purpose when people read their mother tongue and when they read in Swedish. Do they read because they need information, because they want to relax or do they, when they read, reflect on their own lives? The method was qualitative, interviews were conducted with 8 Iranians living in Sweden. The theoretical background consists of a description of theories on reading and theories on language and identity.

The usability of the Internet increases for every year. The Weblog phenomenon makes it possible for anyone to easily publish, find information and get in touch with other people through the net. This Essay treats the possibilities the Weblog medium offer Swedish libraries and librarians in library contexts. The purpose of the study is to examine the Web phenomenon: Weblogs, and their significance for a total of eleven Library Heads and librarians together with their view on the Weblog activity at each library connected Weblog, to get comprehension and new knowledge on the usability of Weblogs in the library sector. The foundation for the Essay consists of a qualitative interview study, built on asynchronous e-mail interviews and telephone interviews with blogging librarians and Heads of libraries.

With the increased significance of information technology (IT) in today?s society the term ?electronic democracy? (e-democracy) has gained much importance within the democracy theory. Naturally, there are several competing views on how the technology should be used for democratic purpose. One aspect of this is the somewhat revitalized claim for direct democracy in accordance with the hypothetical opportunity to finally realize it as a democratic system. The ideal of direct democracy combined with the almost total credence in the potential of technology constitute the idea of a ?push-button democracy?.

The cocoa produced in Fiji is exported to industrialized countries for processing of the raw material. The Swedish organization Cocoa Bello is involved in a project to provide the Fijian cocoa farmers with knowledge as well as resources to enable local processing and to attain added value of the cocoa crop. The purpose of this study is to discover a field of application for the Fijian cocoa among the rural population, using an ethnographic design. We spent one week in Namau Settlement, Fiji, where we applied in-depth interviews and participant obser-vations in six families. We found a number of aspects affecting food choices, such as social, economical and cultural beliefs.

Today many different types of lock systems are used all over the world. Passwords, finger prints and magnetic strips are a few examples. When the key is a three dimensional object, lika a physical metal key, the security depends, in a high degree, on that you can?t copy the object without access to it. One approach to copying the object is photographing the object, and from these photographs create a copy.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.

Parents today can be very stressed at the drop off and pick up of their children, this leads to that they sometimes miss important information that is pinned to the walls for example. Papers has the ability to disappear, a blog collects all in one place. Today, almost everything is digitized.This study has examined what a blog is and how schools and preschools can use it. The blog is used as a communication site for the preschools and school. This exam graduate work is made of three blog analysis, the analysis is made to see if the blogs can help the preschool and school to communicate wiht the parents.The theory I have decided to use in this study is the sociocultural theory.

This Masters thesis aims at investigating how 15-year old girls use the Internet, particularly on their free time, taking a source critical perspective. It includes group interviews. The main question of this thesis was whether there is a need for specific user education. The following four questions were asked: What do they do on the Internet during their free time? In what way do the girls learn how to interact with each other on the Internet? How do they relate to different types of web pages and materials from a source critical aspect? What content do they consider to be relevant in a user education? The study is mainly focused on information use and information behaviour in different contexts.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.