Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Marketing research has acknowledged the concept of authenticity. It is argued that consumers in modern society increasingly search for something real, in contrast to what they perceive as mediated and distorted. Producers of regional food brands has acknowledged this trend, and started to market their products as being authentic. Given the potential practical and theoretical contributions in studying the concept of authenticity in this context, this study aims to explore how consumers perceive these claims of authenticity. Therefore, the purpose of this thesis is to extend knowledge on how consumers come to perceive a regional food brand as authentic.

Social media has made it possible to have a conversation in real time through audio, images and text, with anyone worldwide. The easy availability of social media has created a new society. Companies and organizations have the opportunity to interact with their audiences and their target in a way not previously possible. Welcome to the Web 2.0 world!Social media is a collective name for the communication channels that allow users to communicate directly with each other in real time through text, image or sound. Examples of social media are blogs, SMS, Skype, Facebook, Flickr, Youtube, Linkedin and Myspace.The purpose of this essay is to explore social media's role and opportunities in terms of being able to influence companies and organizations marketing communication. We have used a qualitative approach and our thesis is based on a qualitative text analysis study where we have analyzed 13 articles (the articles are from scholarly journals, magazines and trade/professional) from 2007 to 2009.

Bakgrund: Information har länge varit en viktig resurs för företagen och Business Intelligence har gjort det möjligt för dem att analysera stora mängder data. En annan resurs som företagen värdesätter är tid och på senare år har tekniken möjliggjort att BI-systemen inte bara kan hantera stor mängder data utan även göra det på kort tid, eller i realtid.Frågeställning: Vad räknas in i begreppet realtids BI?Kan realtids BI användas för att skapa tidsbaserade konkurrensfördelar?Syfte: Kartlägga begreppet Realtids BI samt identifiera möjliga användningsområden för denna inom den tidsbaserade konkurrensteorin.Metod: Vi har använt oss av en kvalitativ metod där vi intervjuat konsulter och leverantörer inom Business Intelligence.Resultat och slutsatser: Studien visar att det inte finns någon klar definition av realtids BI, men två huvudspår har identifierats. (1) Realtidsanalys med innebörden att data finns tillgänglig för analys när användaren så kräver, samt (2) att realtidsdata uppdateras i nära realtid, vilket kan variera från några sekunder upp till ett par timmar.Dessa två spår inom realtids BI finner användningsområde inom olika områden av den tidsbaserade konkurrensteorin. Realtidsanalys kan användas för att uppnå den externa tidsprestationen i det att företaget snabbare kan identifiera rådande marknadstrender och har då möjligheten att snabbare uppdatera sitt produktutbud.

Introduction: Elderly people have much to gain when it comes to physical activity andresistance training. Ageing is a process that every human being has to go through. The mostimportant physical attributes changes, when it comes to handle everyday life and ailment thatusually occurs in the later stages of life. Physical activity and resistance training may help thecommon problem among the elderly, when it comes to cope with issues of pain and strenuouseveryday life that occurs under this ailment. Objective: To identify a senior citizen´sperception about physical activity and attitudes about resistance training.

The purpose of this thesis is to shed light on how evidence-based librarian and information practice (EBLIP) is understood and practised at some Swedish hospital libraries, and also to analyze how EBLIP functions as a strategy to bridge the gap between research and practice as described by Haddow & Klobas. The theoretical framework for the study is partly based on Haddow & Klobas description of the gap between research and practice in the field of LIS and partly a description of the EBP-process which plays a key role in the use of EBLIP. Interviews have been done with four people, three librarians, all with management experience, and an academic development officer, active at three different hospital libraries where EBLIP is practiced. All informants believed that it is important to make use of research results in order to improve services and practice. In their efforts to apply the research findings the informants face a number of hindrances, which indicates a gap between research and practice.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The objective of this bachelor thesis is to examine how some larger Swedish public libraries reason about the use of social media as part of their activities and outreach. To attain the purpose three research-questions were established; why does the public library use social media? How does the public library utilize social media? What extra value do librarians believe that use of social media can add to the libraries? function? The methodology used in the thesis is qualitative interviews. Six interviews were conducted with librarians in charge of social media at their respective libraries. Five of the interviews were conducted by telephone and one by email.

Values, where an organization describes the attitude its members should have towards their work, are being used to a larger extent than before. The neoinstitutional theory describes organizations? attempts to create legitimacy through activities that are not really connected to their core activities. On the basis of the aforementioned theory this study examines to what extent employees and store managers at Clas Ohlson use and relate to the values of the organization in their everyday work. The study covers these individuals awareness of the impact of values in their work as well as the way they relate to values.

Tidigare forskning har koncentrerat sig på hur man korrigerar sina åsikter om utgrupper för att inte verka fördomsfull. Vi har istället valt att se om det finns någon skillnad mellan hur svenskar bedömer sin egen ingrupp i närvaro av antingen en ingruppsmedlem (svensk) eller en utgruppsmedlem (utländsk). I studien deltog 120 personer från Lunds Universitet, Malmö Högskola och Malmö Stadsbibliotek som alla var svenskar med svenskfödda föräldrar. De fick skatta svenskars egenskaper i närvaro av antingen en "svensk" försöksledare eller en "utländsk". En accountability-manipulation ingick även i studien då hälften av deltagarna i de båda betingelserna fick svara muntligt respektive skriftligt.

The purpose of the study was to determine the attitudes of the teachers of Reggio Emilia inspired preschools concerning the science work with children between the ages of one and three, as well as their opinions on how the physical preschool environment and the choice of materials influence their scientific work. The study was conducted in three departments of two different kindergartens. Although both kindergartens called themselves Reggio Emilia inspired, their working methods and their environments differed largely. None of them were originally built as Reggio Emilia inspired preschools. One of the kindergartens strived to design their indoor environment the same way as the preschools of Reggio Emilia are constructed, there for they were setting up different stations where the children themselves have the opportunity to explore various scientific areas.

The overall purpose of the essay is to initiate a survey and highlight, on the basis of sufficiently material, the dealings between Dietrich Bonhoeffer as a member of the resistance and the Swedish Church and/or its representatives. The purpose of the survey is to structure Dietrich Bonhoeffers activities in Sweden and highlight its implications.The following research questions have been used:1: What was Dietrich Bonhoeffer doing in Sweden and what persons did he meet?2: What was the role of the Swedish Church during the Second World War? 3: What was the impact of Dietrich Bonhoeffers visits to Sweden?In conclusion, this study of the contacts between Dietrich Bonhoeffer and the Swedish Church has shown: Dietrich Bonhoeffer was in Sweden on two occasions. He met representatives of the Swedish Church, which was engaged in issues related to ecumenism, resistance and peacework. Although the persons he met were representatives of the Swedish Church they sometimes acted as individuals with a Christian philosophy.

The purpose of this essay is to examine if the municipality has a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project.In Karlstad there is now (2006) a large building project in form of a shopping mall. This project is in its final stage of completion and offers me a suitable case to examine. To undertake the purpose of the essay, the following research question is formulated:Do the municipality have a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project as the Mitt I City project?In an attempt to examine the project and the planning process, three themes are applied. The first theme derives from the hypothesis that the part that initiate the process gets the upper hand as future discussions are taking place in relation to the original ideas.

A great amount of todays drivers? are constantly exceeding the speed limits on the roads. As a consequense of this, a large number of speed redusing devises, for example speed bumps, has been built around the country. As reports in local medias point out, the acceptance for these types of speed reducing devises, differs and there are many thoughts about location, construction and effect on the traffic safety. This paper approaches the complexity of these problems from the drivers? point of view, based on literature studies and a questionnaire. The goal is not to argue for or against speed reducing devises, but to try to find the source of annoyment and how to proceed further. Some of the problems turned out to be easy to fix, for example porly marked speed bumps.