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.

Syfte: Syftet med uppsatsen är att identifiera skillnader i uppfattningar om lojalitet mellan kunder och personal i ett tjänsteföretag. Teori: Teorin baserar sig på lojalitet och är hämtad från Barroso och Picon (2012). Det centrala i teorin är flerdimensionellt begrepp av lojalitet. Vår teoretiska modell är fullt testbar. Metod: En kvantitativ metod har använts under denna undersökning.

This study is based on 26 essays about A Good Book, written by as many participants inSwedish classes in secondary education for adults. The object is to analyse the students'views on fiction and reading: What books they prefer, but also why and how they read.Objectivity and subjectivity in literary criticism is also discussed.Most favoured author both among men and women is Stephen King. The majority of thebooks mentioned are translated from English. The women also read historical and psychological novels while the men prefer fantasy. The question whether a book is goodor not is in the students' opinion only a matter of taste.

This study covers reading comprehension and the introduction of the "Tell me" approach as proposed by Chambers (1993) to a group of teachers in a Swedish F-3 school. Five teachers got to use the method for three weeks and were interviewed before and after the experiment to analyze their current ways of working and reactions to using the method in everyday tutoring. The result from the first interview showed that all of the participants had been using methods to improve the children?s reading comprehension prior to the study, but no one had tried the "Tell me" approach. After trying the method throughout the test period, all of the participants were positive about the methodology and showed an interest in continuing the use of it.

The aim of this study was to examine the aspect of power in the relationship between the personal assistant and the disabled person he or she works with (the user). The study was based on interviews with five personal assistants who worked for private companies that provided personal assistance. Seven themes were identified and discussed. These were: the users amount of control over the assistance given, the workplace environment, the working conditions, the organization of personal assistance by private companies, the assistants recourses and usage of power and the users participation in chores. To analyze these themes I used Foucault's theory of power and the perspective of Human Resource.

Abstract This essay is about the visibility of everyday life in a nursing home. The thesis is based on the following questions: What characterizes the social life and conversation between staff and residents? What content has the social life and the conversation between these parties? What is the power relationship between the staff and residents? To answer these questions, we used the qualitative approach with open observations, along with interviews. The study is partly based on direct observation by an observer as a participant in a special housing, and on semi-structured interviews with seven respondents, three of them staff and four residents in the same nursing home. For the results and analysis section, we use the Grounded Theory as a method which constructs a parallel between data processing and analysis of the interviews, where we first encode, categorize and create themes.

During the 8th and 9th of January 2005 a devastating storm named Gudrun entered the south of Sweden and a big part of the forest owners got their forests damaged. The study objective was to investigate on which basis and how the affected forest owners made their managment decisions immediately after the storm and if there are any differences between different categories of forest owners. - Members ? non members in a forest owner association (FOA) - Resident owners ? non resident owners - Female and male forest owner The study is based on a questionnaire survey with the purpose to examine the most important counsellor and information channels of the forest owners. A total of 450 forest owners participated in the survey. Results show that all categories of forest owners prefer professional counselling rather than personal counselling.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

In my essay, I will start with a story that represents my dilemma from my own experience. In the story, dealing with children that challenges teachers and other children in preschool, I wonder how I as a teacher can be fair and inclusive when I feel insufficient on several occasions. I reflect on my own approach because it can be difficult when we encounter children with different needs and abilities in preschool.I write the essay in experience-based essay form. The essays form makes it possible for me to reflect on my own experience and by using selected theoretical perspectives processing my dilemma. In my essay, I explore my own approach, what is meant by fairness and how the concept can be interpreted and how I can in the best way include all children in activities.I conclude that fairness from a perspective can be seen from the five criteria similarity, need, performance, compensation and rights.

Idag har personer med lindrig utvecklingsstörning helt andra förutsättningar att utveckla förmågor hos sig själva än vad tidigare generationer har haft. Många personer med lindrig utvecklingsstörning klarar av mycket självständigt men på grund av deras funktionshinder är de i olika grad beroende av hjälp och stöd för att klara sig i sin vardag. Det innebär att de behöver professionellt stöd från personal, något som kan vara uppskattat men samtidigt upplevas vara jobbigt och kontrollerande. Den här studien utgår från kvalitativ metod för att genom intervjuer med både brukare och personal studera hur de ser på stödet som ges på serviceboenden. Syftet med studien är således att få mer kunskap och ökad förståelse om hur personer med lindrig utvecklingsstörning ser på det stöd som personalen ger, samt hur personalen ser på sitt sätt att möta deras behov. Studien omfattar fyra brukarintervjuer och fem personalintervjuer. Resultatet visar på positiva sidor av stödet, där personalen ser en glädje i att ge stöd till brukarna.

The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

Investeringar som görs i humankapital kan ses som lönsamma då de kan bidra till konkurrensfördelar, högre resultat och bättre service. Detta kan ske via utbildningar, satsningar i företagshälsovård och arbetsmiljö för att stimulera och behålla personal.  Humankapitalinvesteringar ger utrymme för utvecklingsmöjligheter vilket hjälper företag att verka konkurrenskraftiga i en föränderlig miljö. Dock har det påvisats svårigheter i att mäta effekten av investeringarna. Genom uppföljning i form av undersökningar hos dess intressenter kan företagen få en bättre uppfattning kring investeringens effekt.

AbstractBakgrund & Problem:Bemanningsbranschens utveckling och etablering har ökat kraftigt de senaste decennierna då allt fler företag använder sig av inhyrd arbetskraft. Vi vet att bemanningsbranschen är en vanlig företeelse i dagens samhälle samt att branschen har goda förutsättningar då den växer kraftigt i Sverige. Vi anser därför att det är viktigt att veta varför organisationer hyr in personal istället för att rekrytera då vi anser att fenomenet bemanning och bemanningsföretag är väldigt aktuellt i dagsläget. Av dessa specifika anledningar väcktes vårt intresse för studiens ämne med förhoppningar om att komma fram till ett resultat som skiljer sig från presumerade antaganden.Syfte:Syftet med uppsatsen är att få en djupare förståelse kring varför företag väljer att hyra in extern personal istället för att rekrytera samt att belysa vilka fördelar och nackdelar det finns med att använda sig av extern personal. Vi vill även bidra med insikten i hur organisationer påverkas av den inhyrda personalen.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

The purpose of the essay is to investigate how the position of women and girls in society can lead to a valid infringement of the right to privacy (art. 8 ECHR) by allowing the storage of personal data belonging to people who have not been convicted of a crime. The essay uses the traditional legal method to determine the applicable law, but is also grounded in a feminist approach in order to enable an interaction between jurisprudence and societal phenomena. The essay revolves around Directive 2016/680 and relevant case law in order to analyze the set requirements to enable an infringement of the right to privacy. In order to be able to analyze whether the requirements can be met based on the need to prevent men?s violence against women and girls, the essay will also describe the life situations of women and girls in society. The essay argues that the conditions at hand fall under art.