Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

The EU market is being deregulated, which sees Swedish farmers that have traditionally been governed by different support systems being forced to adapt to a free market system and having to deal with the concept of supply and demand. The farming sector has during the past several years experienced harder conditions and the deregulation of the market has directly affected farmers. The need for entrepreneurs and that way of thinking has been identified (McElwee, 2006). Swedish farmers are neither familiar with a free market or being required to think in an entrepreneurial manner, does this therefore implicate that Swedish farmers are not entrepreneurs?LRF is a national farmers? organization in Sweden and functions as a support for Swedish farmers.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

As the past century?s technological development has progressed the Swedish boreal forests have transformed into dense, highly productive, homogenous and coniferous forests. The area around Saxdalen in Ludvika municipality has long been dominated forests which have been heavily worked since the 18th century. There are in Ludvika 119 000 hectares of productive forest land. Around 70 percent are owned by forest companies and 20 by private forest owners.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.