The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Dokumentation av en Tävlingsprocess - Jøssingfjords Stenbrottsmuseum Avsikten med detta examensarbete var att utföra en tidsbegränsad tävling och samtidigt dokumentera arbetsprocessen. När tävlingsförslaget var färdigställt analyserades processen och resultatet. En strategi för hur projektet skulle arbetas vidareformulerades sedan.Målet var att hitta en personlig dokumentationsform som skulle ge en bra översikt av arbetet och som förhoppningsvis också skulle kunna användas för att hitta eventuella svagheter eller negativa mönster i den egna arbetsprocessen.Vid slutgenomgången ska projektet beskrivas genom processen tillsammans med de reflektioner jag och mina handledare har haft under projektets gång.Programval:Jag valde att använda programmet från en tävling som var aktuell när examensarbetet började. Tävlingen var ett stenbrottsmuseum i södra Norge. Initiativtagare var Dalarne rådet och programmet .

AbstractSpotify is currently the largest and fastest growing online music service. They started in 2006 and has since established itself in several European countries. Their financial revenue comes from advertising spots on the client and registered paid subscribers. Together with Spotify, we have come to a certain focus area where Spotify themselves feel that there is potential for improvement. This area of focus concerns the conversion from using Spotify's free "Open" to the payment options Unlimited and Premium.Objective: We will use an innovation process to achieve an innovation grant that will create more attraction to the payment services.

Problem: När ett nytt arbetssätt införs inom ett företag eller myndighet är det viktigt att efter ett tag stanna upp och fundera på om det blev som det var tänkt och genom det; se vad som fungerar bra och vad som kan förbättras. Vi tyckte därför att det var intressant att undersöka hur resultatet blev i och med att ett nytt arbetssätt genomförts, i detta fall, det teambaserade arbetssättet. Vi avgränsade ämnet team genom att välja ut faktorerna: teamens stöd från företaget ? målsättning och information, teamens ledare, teamens sammansättning samt teamens sociala miljö.Syfte: Vårt syfte var att genom en fallstudie av Kronofogdemyndighetens enhet Summarisk process i Uddevalla identifiera vad som fungerar bra och mindre bra med deras teambaserade arbetssätt. Vi ville dessutom klargöra om det teambaserade arbetssättet är ett lämpligt arbetssätt för den berörda enheten.Metod: Vår undersökning byggde främst på den kvalitativa metoden.

SammandragDenna studie tar upp problematiken vid införande av administrativa stödprojekt vid Uppsala universitet, främst hur motstånd till förändring kan motverkas. Problemet definieras genom frågan: Hur kan Uppsala universitet effektivisera implementeringen av administrativa stödprojekt? Syftet med denna studie är att lyfta fram kritiska framgångsfaktorer vid genomförandet av projekt. Färdigimplementerade administrativa stödprojekt studerades genom personliga intervjuer med projektansvariga och administratörer på institutioner. Upptäckterna analyserades med hjälp av en processorienterad teori baserad på Demingcykeln.

Public concern about the release of toxic compounds from wood-based products drives legislation towards enforcing industries to find and use more sustainable solutions for wood treatment. Plant oils are good alternatives to treat wood, minimizing or even neutralizing the impact on the environment. Wood modification with epoxidised linseed oil (ELO) and acetic acid as catalyst has proven a suitable method to impregnate and protect wood. However, the mixture presents a serious inconvenience because of the quick polymerization of the ingredients that limits its practical application. Therefore, this study was designed to evaluate an alternative method using a two-step process which bypassed the problem above.

Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

This study is a thesis project for the program Civilingenjör och Lärare at KTH. The study was conducted in spring 2014 in collaboration with Komplementskolan AB which has developed the educational material Studi.se, the focal point of this study.The overall aim of the study is to increase the knowledge of the participant teachers? conception and use of the educational material Studi.se. The second purpose is to increase knowledge about the forms of use some of these teachers apply or claim to apply when using Studi.se. Theoretical framework used is constructivism and the notions of Piaget: adaptation, assimilation and accommodation.

During the last decade, the construction industry has focused on improving and optimising its production process. The construction industry is now facing larger changes regarding efficiency in their supply chain for the next decade. Many companies are now trying to optimise its supply chain together with its supplier. JM AB, which is one of the biggest construction companies in Sweden, is looking at different options to improve its own logistics together with their suppliers. One option is to use a terminal between JM and the suppliers to solve problems such as quality, custom service and inventory for the in production.

ABSTRACTThe aim of this study has been to analyse and understand the effects of heteronormative structures in the Swedish asylum process. Homosexual refugees, seeking asylum in Sweden, is in focus when proceeding an analysis about these social structures and normative phenomena. The main discourse, being handled in this study, is between homosexuality and heterosexuality. However, central findings in this study consists of how different approaches, such as gender based identities as well as sexual preferences and ethnic background, combined is influencing the asylum process and the treatment of the asylum seekers.The analysis is based upon legal material, as well as the guidelines and work ethics of the Migrationsverket, which is being compared with theoretical approaches on heteronormativity and structural hierarchy. To achieve a wider understanding of the area and to gain more information, we have also performed interviews with relevant sources.Key-words: Heteronormativity, asylum seekers, homosexuality, power structuresSara Haugbak & Jenny Thomsen, Sociology C, University of Växjö, Sweden.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.

The population of asylum seekers puts new challenges on the Swedish health care since their difficulties are complex; having both atraumatic background and a continuing worry about the asylum process.This study aims at investigating how health care professionals working with asylum seekers are affected emotionally using the theoretical concepts of empathy, compassion fatigue and compassion satisfaction. Nine qualitative interviews with health care professionals were conducted and the material was analyse dusing thematic analysis. Results were deductively found in thematerial, using the asylum process itself along with the concepts of empathy, compassion fatigue and compassion satisfaction as themes. Previous findings regarding empathy and its relations to compassion fatigue and compassion satisfaction were confirmed. This was furhter developed in this study through its focus on health care professionals working with asylum seekers..

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

The curious nature of humans has been the puzzle of psychologists, philosophers and scientists since the time we began to use those terms. Why are we curious? Why do we behave the way we do and why? The span of views on curiosity covers all. From being viewed as part of our animalistic nature and compared to instincts, to be viewed as a virtue to scientists and the reason behind why we explore space. Behaviorists tried to define it as an innate drive and some say that it has a crucial role in our ability to learn and understand.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.