This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

Abstract Title: How Shops Influence the Customer to Purchase Authors: Lisa Hegestrand, Jonna Olandersson and Anna Sjödahl Advisor: Leif Rytting Course: Marketing C, 61 ? 90 ECTS Purpose Our purpose is to analyze and clarify how a number of shops work to influence their customers? in-store buying behaviour. We would also like to analyze and reflect on how and to what extent these shops use the customer?s senses when trying to influence buying behaviour. Method We have combined a deductive and inductive approach.

This study aims to examine how social workers, in the Swedish social services, perceive and interpret LVU § 3 from a gender perspective. In total eight social workers participated in the study, attending interviews based on a vignette. From a gender perspective we wanted to found out how the social workers define "other socially destructive behaviour" and understand their thoughts about this subject. Moreover, we aimed to see if social workers perceive any differences between boys and girls behaviour. Based on several theories, two gender theories and concepts we have analysed our result from the interviews.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

During the second part of the 20th Century celebrities became more commonly used for commercial purposes as they could enhance purchase intentions, word-of-mouth- intentions and change attitudes towards brands and products. Over the last few years blogs and bloggers have become more and more used for product placing and the bloggers? power over consumers? behaviour has grown rapidly. The aim of this study is to compare a celebrity?s and a blogger?s impact on consumer behaviour and try to understand the underlying reasons why they do have such power over their audiences.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

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.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

  This is a qualitative study aiming to illuminate and gain better understanding of deliberate self-harm. The study has a narrative perspective and is based on three women?s life stories, focusing on a period when they had an active self-harming behaviour. The study examines what the participants experienced as important to the initiation and the cessation of the deliberate self-harm. It is also examining identity performances and turning points which can be discerned in the life stories.

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.

Föreliggande undersökning var en attitydundersökning baserad på Theory of Planned Behaviour där attityd, subjektiv norm, upplevd kontroll samt intention anses kunna predicera beteende. Syftet med undersökningen är försöka ta reda på vilka faktorer som påverkar hur mycket tid man som förälder umgås med sina barn efter en separation eller skilsmässa eftersom många barn i den situationen förlorar kontakten med den ena föräldern. 36 försöksdeltagare besvarade ett frågeformulär bestående av 31 frågor och påståenden gällande umgänge. Resultaten visar att tiden man som förälder umgås med sina barn efter en skilsmässa beror på intention och upplevd kontroll. Intentionen förklaras av upplevd kontroll och dom förväntningar man upplever från omgivningen.

Background: Patients with self-harm seek hospital care when something traumatic occurred. Self-harm was a way to cure pain and was expressed overdose, cutting, or by swallowing objects. They described that the staff were derisive, didn?t show empathy and engagement. Aim: The aim was to describe factors that effects staffs answer to self-harm behaviour through their perspective.

Introduction: The relationship between depression and stigma is known to cause suffering among the depressed population. Depression is also one of the most common diagnoses in the world. Stigma caused by society leads to people being divided into groups which in term results in a general loss of status and discrimination. Aim: To identify the stigma of depression and its impact on help-seeking behaviour and to identify the underlying attitudes. Method: We chose to make a literature review to explore and compile the current research on the subject.