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.

China has in recent years experienced a great economic growth, which has attracted the interest of several Swedish companies. Notisum is one of those companies and they have started up a subsidiary in Shanghai, China. This paper is intended to describe Notisum and EnviTools internationalization to China focusing on the obstacles encountered and how the company handled them. In order to achieve this, empirical data was collected through an interview and a literature review. By studying Notisums and EnviTools internationalization process to China, several obstacles were found.

Engineers are a group of individuals who are attractive when companies are in need for competence in technology. Today it is a shortage of these competences in the labor market. Because of this there has grown a competition among companies when they strive to recruit the best engineers. Therefore companies spend more resources on marketing themselves as an attractive employer. This study was set out to find what engineers think is an attractive employer through a demographic perspective.

The aim for this study was to investigate if it is less stressful for cow and calves in loose housing systems when separation is made so they can see and touch each other (Physical Contact-PC) instead of just hearing each other (Hearing Contact-HC). The behavior of eight cow- calf pairs (n=4 pairs per treatment) on an ecological dairy farm with cubicle housing were studied for four hours directly after separation and four hours the day after separation. The first four cows that gave birth were used for treatment PC, and the following four cows that gave birth were used for treatment HC. The only selection criteria used was that both cow and calf were healthy. Separation took place 3-4 days after birth and the calves were put separately in two different pens while the mothers were let loose into the cubicle system.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Abstract Title: How to source from Russia? - A multiple case study of six companies? experience of purchasing in Russia. Authors: Richard Werthén, Technology ManagementJohan Öhlén, Production Engineering and Management Supervisors: Christer Kedström, Dept of Business Administration Johan Lundin, Dept of Industrial Management and Logistics, Engineering LogisticsRolf Blomgren, Purchasing Manager SR, ScaniaLars Erik Nerback, Purchasing Director SE, Scania Issues: The issues presented are:? What characterise Russia as a supplier market?? Which sourcing experiences have been made by other Swedish companies in Russia?? How can this knowledge be utilised at Scania? Purpose: The purpose of this master thesis is to find out whether it is worthwhile for Scania to look for new suppliers in Russia, based on other Swedish companies? experiences of purchasing in the country. Method: In order to answer the purpose of our thesis the study of Scania?s purchasing organisation has to be complemented with in-depth studies of other companies? purchasing organisations.

Companies need to receive feedback in order to understand how they should adjust to shifting demands in the market. This study focuses on the Mystery Shopping process and the information it provides. Through qualitative interviews information was gathered which identifies Mystery Shopping as an approach where companies actively seek information withthe help of anonymous ?shoppers?. This method is compared to other research methods in order to identify the characteristics of Mystery Shopping.

The primary focus of this Master thesis is to study how industrial house building can be implemented during production of rental flats under the terms of public procurement. In order to determine a suitable working process as well as presenting a possible architectonic result of the process, a case study is carried through.A housing projekt is designed on a site i Malmö, where the commisioner is MKB Fastighets AB and the contractor is NCC Komponent with the industrial building system NCC Komplett. The focus of the design is to accomplish high quality apartments to a resonable price, as well as solving the overall scheme for the site.The housing projekt, Kv. Flaggskepparen, built on the consept of a single house model, used to handle the entire site, shows that the building system is well suited to accomodate the commisioners demands.In order to reach the best possible architectonic result with the building system, cooperation initiatded in an early stage of the process is neccesary.A model is proposed to handle the situation under the terms of public procurement. The model suggest that the geometrical design is mainly carried out after inquiry and that architectonic qualities should mainly be defined in a non geometrial way for inquiry..

Purpose: The purpose of this essay is to apply "Discount Dividend model" and "Discounted Cash Flow model" in reality during periods of economic boom alternatively recession.Method: A quantitative research method as well as secondary data and data collection method is used. This data consists of the company?s annual reports. Totally, 20 companies of different sizes under diverse economic conditions are involved in this data.Conclusion: After reviewing the companies? calculations, it is noted that the both models that are used reflect better stock-exchange rate during an economic recession..

Studies show that product placement is becoming a more and more common method for companies to use when communicating with consumers. The results of this study can?t confirm nor deny that claim, but instead we offered the observation that as a communication method, product placement and TV-commercials are more similar than revealed at first glance.Cars of the brand Ford appeared in seven out of the 50 motion pictures that made up the sample material in this study. In several instances the values that were communicated regarding the brand matched, completely or in large parts, the values communicated about the Ford brand in Ford?s own commercials.This doesn?t hold true for all companies.

As a result of global competition, companies within the automotive industry are required to improve their production systems to achieve sustainable and competitive production. To attain operational excellence, companies have adopted concepts like lean and World Class Manufacturing (WCM).In order to deliver, companies need to increase the availability and reliability of production equipment. This demands focus on both operational and strategic maintenance, and efficient equipment acquisition and management. The main objective of this thesis is to identify processes and success factors that are necessary for improved maintenance performance. By conducting a case study and by performing a literature review, the following has been studied: 1) how companies within the automotive industry work with maintenance and maintenance strategies, 2) implementation of maintenance strategies, and 3) new acquisition and spare parts management for maintenance. The results show that basic maintenance concepts and related terms are well defined in the literature.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The purpose of this thesis was to describe how service producing IT- companies handles their internal marketing. We wanted to understand how management deal with internal marketing activities and how different companies create a working environment to encourage employees to motivation and well-being. To be able to find out we did a case study on a service producing IT-company. Two personal interviews were done with two of the managers. Our empirical research showed that the company used internal marketing on a daily basis.

Debatten om matfett är ständigt aktuell och i stort sett dagligen så matas vi med olika aktörersåsikter om vilket fett som är att föredra. Ska vi äta omättat eller mättat fett? Vilket matfett ärdet mest hälsosamma? Fokus i denna studie har varit att synliggöra den professionellapedagogens förhållningssätt till matfett och vilka olika strategier som lärare i hem- ochkonsumentkunskap har använt sig av i sin undervisning relaterat till matfett. Studiens syftevar att synliggöra och analysera hem- och konsumentkunskapslärares skilda förhållningssättrelaterat till matfett i undervisningen med utgångspunkt i perspektiven hälsa, ekonomi ochmiljö. Studien bygger på kvalitativa intervjuer samt observationer med lärare i hem- ochkonsumentkunskap på högstadiet.

Floating housing is a concept gaining ground in Sweden. The dwellings are different in many ways from traditional homes, not only regarding flotation, but also several other technologies. The purpose of this thesis is to emphasize the qualities that exist in living on water. The ambition was to present a proposal for a floating residential area located in Jönköping, containing homes of varying sizes, and to present their technologies. In order to find inspiration and solutions studies have been made on existing floating homes in Stockholm and Kalmar, focusing on their technical and functional solutions.