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.

In order to investigate the perceived Corporate Social Responsibility (CSR) concept and to indentify what expectations the key stakeholders have on the Pharmaceutical Industry both secondary and primary data has been used. CSR can be perceived as a corporate reputation enhancing tool, however it can also put pressure on corporations to behave as good corporate citizen responsible for thier stakeholders. All stakeholders´ interests therefore have to be consider in order to immprove corporate reputation..

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

Inom den svenska byggbranschen anses pris ofta vara den faktor som har störst påverkan på fastighetsbolags val av entreprenör vid fastighetsköp. Denna studie har som intresse av att se vilka andra faktorer som påverkar detta val. Studiens utförande görs inom Storstockholm. Under senare år har relationsmarknadsföring vuxit fram som ett centralt begrepp inom marknadsföringslitteraturen. Med relationsmarknadsföring menas alla marknadsrelaterade aktiviteter vilka ämnar bygga långvariga relationer. Inom relationsmarknadsföringen står begrepp som kundnöjdhet, kundlojalitet och tillit i centrum. Vi fokuserar på det teoretiska avsnittet, specifikt på kundnöjdhet, samt hur de förväntningar som kundnöjdhet grundar sig på, formas och utvärderas.

Purpose/aim: The purpose is to get increased knowledge about how the communication had developed from the first contact online to the first meeting in real life and even after when it had turned into a real relationship. I also wanted to know why the eight women I interviewed experienced that the Internet is a good venue to meet and develop a real relationship at and if there existed any differences between those four women who were a bit older and those four women who were young.Material/method: When the purpose with this survey stood clear I decided to use interviews as the method to find out more about my subject. I decided to do eight interviews and I contacted eight women who all found their partners online that were willing to help me and answer my interview questions. I did six of the total eight interviews through MSN Messenger and the other two through the telephone.Main results: I found out that three of the older women had used e-mail and telephone and sometimes SMS communication to find out more about their soon to be partner and after that decided to meet the other person in real life. One of the older women and all four of the younger ones had used a Community and Instant Messenger to communicate with their soon to be partner, they also used the telephone and SMS to communicate with each other but Instant Messenger was the medium that dominated in their wish to communicate.

When referring to the same event, people can have different assumptions. What is interesting to see is why these assumptions are different, why do people have different stories? Some of the reasons could be different levels of expectation, different communication channels or even different cultural backgrounds. We have analysed all these by having a case study within a company that has recently gone through a change management/strategy implementation process.The research reviewed in this paper originates in two different worlds. One world is a research world where stories come from textbooks and articles.

The study was a quantitative cross-sectional study which aimed at investigating college students? eating habits in relation to the Swedish food agency dietary recommendations. The likely factors associated with eating habits and attitudes towards dietary recommendations were also investigated. Non probability sampling method was used giving rise to convinient study sample of 51 individuals (41 women and 11 men) ages 19 to 37. The participants were part of four different types of educations, Care and health, Economy, Engineering, computering and societal planning and Culture and media.

This essay in Art History treats the former Central Post Office in Gothenburg, Sweden, and its recent transformation into a luxury hotel. The magnificent original building in neo-classical style, inaugurated in 1925, has been supplemented by a twelve stories high tower in postmodern style containing hotel rooms and suites, creating a complex architecture. The approach of this essay is that of ?lived architecture?, that is, how people experience and act in relation to the building. It is argued that the history of the building is rewritten in the marketing of the hotel and the management?s concept of creating a comfortable ?mini-world?for its guests.

Tourism has been an expanding market since the first travel agency started in the middle of the 18?Th century, and today it is a global industry, with intensified competition and high demands from the customers. Product development is therefore one of the most important aspects for successful companies, and scientists also agree that the first stages in product development are the most critical. This essay is focusing on those stages, regarding product development on travel agencies, and the research question is as follows: How are new tourism destinations developed and what is the difference in working process between small and big travel agencies? The empirical research consists of qualitative semi-structured interviews with two big and two small travel agencies.

The Telecom industry is facing a paradigm shift, where the industry is converging with Internet technologies and the market is becoming more sophisticated. This results in more demanding customers, and the need for offering more content and services with a focus on usability for the end-users. The operators are starting to loose both their strong position and revenue in the Telecom industry, due to new technology and the fact that other actors are starting to enter the market, offering new content and services. In the end, the operators have two choices, to become bit-pipe providers, and only focusing on network management, or keeping the control over their networks. The latter would mean that they block other actors who are taking parts of their revenue, e.g.