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.

The purpose of the study was, with initial position from two particular youth homes, to survey the staff?s experiences regarding different youth cultures that might occur at the institutions and how they react to them. The question formulations were as follows: What kind of youth cultures might occur at the institution and how are they being expressed, according to some of the staff members? How do the same staff members, individually, see their role and prospect to influence the type of youth culture that is developing on the institution? Earlier research in the field were used as theoretical starting positions as well as the concepts of ?looking-glass self?, ?the generalized other? and ?the overtaking of roles? in the symbolic-interactionism. Qualitative research interviews were carried through with three of the employees at the two youth homes and the results of the study evinced that both positive and negative youth cul-tures develops at both of the institutions, concluding the fact that youths affect each other both ways.

Background: Women are recommended to breastfeed exclusively for six month; despite this the frequency of breastfeeding duration is decreasing in Sweden. Research indicates that there is an association between attitudes towards breastfeeding and perceived difficulties and initiation and duration of breastfeeding. The aim: to study women?s attitudes to breastfeeding and their perceived difficulties with breastfeeding expressed on parent oriented websites on the Internet. Method: Data consisting of users posts corresponding to the aim of the study were collected from two parent oriented websites on the Internet.

This study is based on the notion that the most widely cited and used instrument for assessing volunteer motivations, the Volunteer Function Inventory (VFI), might not be sufficient in its aspiration to aid, streamline and benefit the recruitment and retention process within volunteer organizations. Understanding volunteers? motivation is a crucial component in the process of securing future volunteer engagement in a world where their efforts are desperately needed.This study aims to explain motives and motivation behind volunteer efforts in extreme situations as well as to examine the dependability of the theoretical framework in relation to the forthcoming result, based on the following research questions:What motivated Swedish medical personnel to volunteer during the 2014 Ebola outbreak in West Africa?How could the motives and motivation of Swedish medical personnel be categorized in accordance with the Volunteer Function Inventory (VFI)?Is the Volunteer Function Inventory (VFI) a sufficient tool for analyzing the motives and motivation of Swedish medical personnel in the given case?The presented research questions will be answer through a qualitative theory-consuming study, based mainly on interviews. The interviews are, however, complimented by various written sources in the field of research.The result and subsequent analysis confirms the authors? notion on the VFI and highlights certain deficits in the tool?s execution and its succeeding result.

I have done a study to see what perceptions held by two principals and four teachers, if adult behavior and attitudes towards each other will affect the climate between the students and put it in relation to the fundamental values of work and policy documents. I have also examined how they describe their work environment in their daily work and how they work to combat bullying.I have used qualitative interviews as a method to get answers to my questions. The interviews took place at two different schools, in which I interviewed a headmaster and two teachers at both schools. What emerged during the interviews were compiled and processed with aid based on previous research and theories which focus is in a social constructionist approach.The results as it shows in my study highlights a consensus among the interviewees that the personnel group working atmosphere affects the climate between the students and that there is a good understanding of the impact they have. The study also shows that the experience of their work climate affects by how the communication between management and staff looks likes and how many resources there are in the form of personnel.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Today there is an increasing market for businesses concerning horses, and since we are already running such establishments we sort of speak already have a finger in the pie. Due tothe increasing competition and demands, new and more practical constructions have become a necessity. In doing this project I wanted to make a comparison between having a stable integrated with a manege and having both constructions kept separate. I wanted to compare different layout and make an estimate of costs to see which solution would be less expensive and better with regard to working environment. I will further also deal with different ventilation-systems andlight transmissions.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

ABSTRACTIntroduction: Violence towards employees in the psychiatric ward is increasing at an alarming rate. Reports concerning the effect on the staff?s psychological health are disturbing. These workforces are those most affected by brutality and for ages it has been looked upon as a part of the psychiatric line of work. This viciousness is threatening the safety for both the personnel and the patients.

This bachelor thesis is based on how the two cultural institutions in Sweden have been working onincreasing physical accessibility. Based on the three objectives specified by the Swedish Kulturrådet(Swedish Arts Council). These points are 1.forming a workplace strategy, 2. Work to remove simpleobstacles in buildings and 3.Improved Web access in regard to the accessibility for physically disabled.The work regarding the accessibility goals is set on the time frame 2011-2016. The institutions studiedin this paper are Wermland Opera and Västanå Teater and how the two institutions have worked toimplement the three objectives and how the discussion about the accessibility within the two theaters hasbeen organized.The method of information gathering in this paper has been interviews with representatives from the twotheaters.

Background: Female circumcision or female genital mutilation is a tradition that is carried out mainly in Africa. The intervention refers to that part of- or all of the girl?s external genital organs are removed. Aim: The study's purpose was to highlight the consequences of female circumcision in the encounter with western health care.Method: A systematic literature reviews was performed as a method. Twelve articles were selected for the study and these were sought in Chinal, PubMed and PsycINFO. Analysis and interpretation was done according to qualitative content analysis, inspired by Lundman and Granheim.