Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Introduction: In this study an innovative and multimodal method in family therapy called NVR, Non-Violent Resistence, is examined. NVR is an approach developed by Haim Omer, professor in psychology at the University of Tel Aviv. This approach is described as coming from the ancient ideological roots used by Gandhi in the Nonviolent resistence of oppressive regimes. NVR advocates that the parents give up the desire to control their children. Instead parents should take control of their own lives by actively resisting any behaviors of the child that are damaging.

In the construction industry the number of female managers is very low, only four percent (SCB, 2010). In fact, women with management positions has risen by six percentage overall, the last seven years (SCB, 2010). If women in managerial positions continue to grow at this rate, the proportion of women managers will be equal to that of male managers in 2033. More women are needed in the maledominated construction industry in particular because it is deemed that they have a different way of thinking and acting (Granér, 1994). Nelton (1991) believes that companies can take advantage of female managers to be more competitive on the market, the reason why is because women can see other possibilities when solving problems. Rapacioli (2010) argues that the recruitment of women into management positions not only benefits the individual itself but also the company. We have used a qualitative study with a deductive approach. Six respondents from the same company were interviewed, two of them have management positions and the other four were underemployed.The research question of this paper is: What differences and similarities are seen between male and female leadership in terms of their characteristics in the construction industry?The purpose of this paper is to examine similarities and differences in leadership in the construction industry where the focus is on the female and male characteristics. To fulfill our purpose we chose a qualitative study. We have interviewed six respondents at one company in the construction industry. Two of the six respondents have management positions and the remaining four are employed. In this paper we have concluded that there are some differences and similarities between men and women´s leadership in terms of their characteristics.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

Sammanfattning Uppsatsens titel: Managern och den lärande organisationen ? managementrapport av Team Nordea 2003 Seminariedatum: 2004-01-14 Ämne/kurs: Management, 20 poäng Författare: Anders Isaksson, Johan Kropp, Jim Olsson och Louise Torehall Handledare: Håkan Lagerquist Företag: Nordea Fem nyckelord: lärande organisation, managementsyn, projektarbete, strategi, utveckling Syfte: Syftet med denna managementrapport är att förmedla våra lärdomar och att utifrån dessa reflektera kring managementrollen. Vi vill också göra ett inlägg i diskussionen om det goda arbetet och den lärande organisationen. Metod: Rapporten tar ett abduktivt avstamp och integrerar vår managementsyn med de insikter vi nått genom att hantera ett managementproblem och att arbeta som grupp. Teoretiska perspektiv: - Empiri: - Slutsatser: Vi har gjort ett antal gemensamma lärdomar: 1Strategianpassning till snabb omvärldsförändring riskerar att leda till resursga2 En bra strategi blir aldrig bättre än dess implementering tillåter 3 God motivation bygger på en balans mellan inre och yttre motivationsfaktorer4 Organisationskultur kan både gynna och hämma motivation 5 Feedback är samtalets A och O 6 Konflikter kan skapa lärande samtal 7 Intresse borgar för informationsutbyte Gruppens gemensamma lärdomar formar våra ambitioner som managers men likriktar inte våra sätt att leva upp till dem.

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.