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.

Forces of innovation alter the course of many industries. Currently there is a restructuring of the Swedish energy sector due to deregulation. This in combination with advanced technologies generates an innovative and a highly changeable environment. The result is differentiation of services and products. New actors are emerging and corporations grow larger.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

The aim of this essay is to examine if the attitudes and the experiences of Ability Grouping are the same on different levels of the school organisation.I have chosen to answer the following two questions:· Have the teachers, the students and the headmaster the same idea concerning the educational model at the school, that is, the pros and cons of Ability Grouping?· Does the intentions of the curriculum agree with this educational model?I knew what I thought about the educational model at the school that is the object of this essay, after spending ten weeks at it as a trainee, but I felt that I would be interesting to know what the people who are part of that system everyday think about it.In order to be able to answer my questions, I used both the qualitative and the quantitative method. I interviewed the headmaster and five teachers to find out what they thought about Ability Grouping. I also distributed inquiries to 70 students from 6th to 9th grade to get their point of view. In the theoretical discussion I explain the meaning of different conceptions that I use throughout this essay.

In this master thesis a robot arm belonging to an automatic milking machine from DeLaval is investigated. The robot arm is controlled by a pneumatic cylinder and a valve. The goal of the master thesis is to investigate instability problems and to find out if it is possible to solve them by using gain scheduling. Gain scheduling is a type of controller where the parameters of the controller are changed during operation, for example depending on the working point. First a nonlinear mathematical model of the system was made.

The aim of this Masters thesis is to examine the view of funding and sponsorship of culture within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards funding and sponsorship of culture by comparing the discourse of cultural policy in the 1970s with the discourse of cultural policy in the 1990s. The theoretical and methological starting point is Ernesto Laclaus and Chantal Mouffes discourse theory. Another theoretical starting point is Danish cultural policy reasearcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries, and Norman Faircloughs, of critical discourse analysis, theory of the marketization of discourse. Four governmental cultural policy documents, two from the 1970s and two from the 1990s, are analysed through a model loosely based on Laclaus and Mouffes idea of nodalpoints and elements constituting a discourse.

A growing number of cities and municipalities in Sweden begin to work with city models in 3D. For the most part the models are used for visualizations of ongoing planning processes, but also for the analysis of noise, shadow studies and environmental disaster simulations.Gothenburg continues to develop the use of 3D maps in municipal operations and is demanding a way to create building elements (walls), which generates in 3D buildings, from roof constructions that are mapped from the primary map. A method has been investigated in the present study. The results are then presented as a 3D model of buildings, along with a terrain map that will facilitate the localization of the area. The created 3D buildings are then compared with roof-data from the primary map to see how well they harmonize with each other.

The topic of this thesis is immigration policy in the European Union with focus on the Schengen cooperation and illegal immigration. Immigration policies and other policy areas such as asylum and refugee policies have become hot topics on the EU agenda in recent years. Partly because of cooperations like Schengen, but also because a need of a common immigration and asylum policy has emerged.The purpose of the thesis is to give a better understanding of the relations that might be found between illegal immigration to the EU and the Schengen cooperation. Schengen plays an important role in dealing with international migration in the EU and will probably continue to do so in the future.The thesis is a comparative case study with Spain and Germany as the two specific cases. Their national immigration policies are examined and put in relation to the Schengen cooperation.

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.

In this paper the possibilities to replace metal with plastic in products for the building industry were looked into. The first part was a market examination where several suitable products were found. After evaluation the door latch for in-house doors was selected to be re-designed to better suit the properties of plastic.New types of mechanisms were designed with different functions that use the benefits of plastic materials. Models of these mechanisms were developed to evaluate their function. The components in the different mechanisms were adapted for manufacturing with injection moulding.To confirm that the plastic material could handle the appearing stresses calculations on the most vulnerable parts were carried out.

This thesis should be regarded as an integrated research synthesis. The purpose has been to analyse how the literary sociologist Lars Furulands model the literary process correlates in relation to todays book market for fiction. The central problem has been: In what different ways can some of the main actors featuring in Furulands model of the literary process use, produce or provide copyright protected works of fiction which are electronically distributed? Three questions have been considered to penetrate this problem: In what different ways can to judge from some projects which have been carried through at common public libraries electronic works of fiction be provided to their presumed readers? What reasons could there be as it appears in a number of texts that four Swedish authors have chosen to disseminate their works of fiction by the aid of the Internet? Which main functions may, according to current research, be supported by electronic media in connection with editing and retail of fiction? During this study a picture of two quite disconnected processes of publication has materialized. These processes seem to proceed parallelly to each other, without any close contact, in a traditional respectively an electronic circuit.

The theory chapter is based on a model about brand identity, ?Brand Identity Prism? (Kapferer, 2008, s.183). This model contains six elements which we have supplemented with theories about personal branding. This because the focus and theory on a person's brand identity is almost non-existent. The purpose of the study is therefore to examine how editors at fashion magazines are working with their brand identity in the personal brand and thereby create an understanding of the identity function.