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.

Vid värdering av omsättningstillgångar är varulagret en av de poster som orsakar de största värderingsproblemen. I handelsföretag är värdering av varulagret den post som på grund av sin storlek på ett väsentligt sätt påverkar företagets resultat och ställning. Därmed blir det viktigt att denna post ger en rättvisande bild av företagets verksamhet. Det finns en rad olika värderingsmetoder att tillämpa för att fastställa varulagrets värde. Varje enskild värderingsmetod bygger på olika antaganden som därmed ger olika värdering av varulagret.  Då det är årsredovisningen som ligger till grund för granskningen blir denna en självklar del att också titta närmare på.

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.

Denna uppsats syftar till att göra en religionsvetenskaplig analys av filmen Thor från 2011.De grundläggande metoderna som använts i arbetet är en diskursanalysmetod som är influerad av Simon Lindgrens populärkulturella arbetsfält, och en komparativ studie av Joseph Campbells teoriom monomyten.Våra tolkningar och arbetet kommer fram till att Thor passar in i Campbells teori om monomyten.This essay aims to make a religious scientific based analysis of the movie Thor from 2011.The basic methods used in this work are a discourse analysis, influenced by Simon Lindgren?s popular culture field of expertise, and a comparative study of Joseph Campbell's theory of the monomyth.Our interpretations and this work concludes that Thor fits into Campbell's theory of the monomyth. The results imply that Campbell's theory proves to be applicable in modern times narration on film. Events and actors in the film fit with several elementary parts in a hero-myth according to Campbell..

Although Dan Andersson (1888-1920) is considered perhaps the most important of the early Swedish workingclassauthors, there has not been much research on his work. Through a perspective based on critical whitenessstudies, intersectionality and existential phenomenology, this thesis performs a close reading of Andersson?sKolarhistorier (1914) and Chi-mo-ka-ma (1920) in order to map the discursive formations of whiteness andblackness in the texts, as well as to expose how these formations interrelate with that of humanhood.Since an underprivileged situation of oppression and poverty is the point from which the fictional worldunfolds in both Kolarhistorier and Chi-mo-ka-ma, whiteness is not an existential style within close reach for thecharacters. In Kolarhistorier the charcoal-burners claim themselves as ?weary of whiteness? and accordingly thetext establishes what the thesis reads as a realm of blackness where the black, male body becomes a locus ofpleasure instead of despair.

This essay attempts to examine whether it is possible to find a mutual understanding of the concept of drive between Spinoza?s philosophy and Freud?s psychoanalytical theory. Former texts on this subject have given a variety of conclusions: from a radical separation between the two authors to a complete identification between the two. The drive, or the desire which is the term Spinoza uses, has in Spinoza?s philosophy its foundation in the concept of conatus.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

In a world obsessed with the visual our homes have gone viral. Through the frame of Instagram family members seems switched to furnitures and the so-called smartphone surely opened the door to new, digital places. Social media has become part of the life of many and, as an effect, also of the way we do our homes. In the era of digitalization, the concept of sharing has gotten some new dimensions where the borders of private and public, here and there, becomes blurred. Why do people post pictures of their homes on Instagram? How is it performed and what boundaries are pushed in the process? These have been some of the main topics guiding this thesis.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.

Title: Music video: Twelvestep ? DownInside Made by: Benjamin Bondesson Christian Edgren Tutor: Silvio Ocasic Course admin: Peter Ekdahl Purpose: To create a music video that we can stand, that challenges us in the creative process. And to help a struggling band with another medium to spread their music. Goal:We intend to create a great product that is demanding and educational to us. Especially when it comes to cooperation and editing/post production.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Detta är en studie som undersöker lärares inställningar kring området joniserande strålning samt hur de upplever arbetsförutsättningarna inom detta område. Studien tar även upp skillnader mellan nya och gamla kursplaner (Lpf94 och Gy11) och läromedel i fysik och biologi analyseras.     I studien intervjuades sju gymnasielärare och sex läroböcker analyserades. Som teori har Post normal science (PNS) använts, vilket är en vetenskapsteori som förespråkar att man erkänner och tillåter utomstående aktörer och andra discipliner än sin egna komma in i diskussionen. PNS kräver att man ser på saker från flera olika synvinklar och ämnesområden för att få en helhet. PNS brukar tillämpas när fakta är osäkra, värdena omtvistade och insatserna höga samt när problemet innehåller lika mycket politik och värdering som vetenskap.     Resultatet av studien visade att lärarna hade en ganska avspänd inställning till joniserande strålning, ofta med en vetenskaplig grund för sina argument och åsikter.

I examensarbetet ?Landskapsurbanism i en Post-Industriell kontext? diskuteras den relativt nya diskursen kring ?Landscape Urbanism? eller ?landskapsurbanism?. Arbetet fokuserar på platser som har övergivits av industrin, i skenet av den post-industriella utvecklingen. Huvudmålet med studierna av ämnet är att belysa ett antal ?landskapsurbanistiska metoder? och sedan tillämpa dessa på min plats: den gamla Cementafabriken på Övägen i Limhamn, Malmö.Den största inspirationskällan i detta är den amerikanske landskapsarkitekten James Corner´s teorier, och de metoder som utövas av hans landskapsarkitekturbyrå; ?Field Operations? i New York.Eftersom ämnet täcker in väldigt många aspekter och problemställningar rörande samtida urban planering och design, har jag i enlighet med Corner delat in min text under fyra rubriker:- Processes over time- The Staging of surfaces- The Operational or Working method- The ImaginaryDet gamla cementfabriksområdet har förvärvats av byggbolaget NCC, och kommer inom en snar framtid att bebyggas med bostäder.

Att studera på vuxenutbildningen kan innebära att du som studerande inte har möjlighet närvara fysiskt för vägledning på skolan. Orsaken kan exempelvis vara att du som studerande inte bor nära skolan, du arbetar eller har någon diagnos (exempelvis social fobi).  Syftet i studien är att undersöka vilken typ av kommunikativa medel som erbjuds sådana studerande. Examensarbetet är en kvantitativ studie, där 26 enkäter skickades via e-post till studie- och yrkesvägledarna hos utbildningsanordnare inom vuxenutbildningen. Resultatet visar att 18 utbildningsanordnare av 22 erbjuder vägledning för dessa studerande, samt att det finns variation i de kommunikativa medel som används för vägledning.