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.

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

Abstract Many researchers in social work believe that in today's society require the interaction between organisations takes place on social problems. This study examined the interaction between the police, social services and schools.The purpose of this study are as follows; the aim is to investigate the interaction between social services, the police and schools about young people aged 12-18 years who are at risk for abuse and crime.My questions are: How do the different professions interact regarding young people at risk for abuse and crime? How do they meet young people in their daily work? What obstacles can the different professions see in interaction? What effects do the different professions see in interaction?The study is a qualitative study conducted with semi-structured interviews. Respondents have been two from each organisation.The theory used in the analysis of empirical data is new-institutionalismen. New-institutionalism is a theory developed from organizational theories.

Syfte: Syftet med denna uppsats är att undersöka hur publikmedverkan förändrats i public service-radion i och med digitaliseringen. Publikmedverkan ska undersökas ur flera aspekter men med ett särskilt fokus på nya medieformer.Teori: Då en enskild relevant teori saknas för området publikmedverkan inom public service-radion har tidigare forskning från flera närliggande områden sammanställts i en för uppsatsens syfte unik analysmodell. Denna modell konceptualiserar infrastrukturen för publikmedverkan i public service-radion. Den beskriver hur den tekniska utvecklingen och public service-uppdraget påverkar publikmedverkan och att det främst är nya medier som används för publikmedverkan.Metod: Uppsatsens empiriska undersökning består av en kvantitativ innehållsanalys som mäter utrymmet för publikmedverkan (mängd publikgenererat innehåll i sändning och antal uppmaningar till publikmedverkan) samt vilka medieformer som används för publikmedverkan vid två tillfällen. Undersökningen består av 20 sändningstimmar 1995 och 20 sändningstimmar 2010, jämnt fördelade mellan radiokanalerna P1 och P3.Resultat: Den empiriska undersökningen visar att utrymmet för publikmedverkan har ökat i och med digitaliseringen.

Syftet är att genom ett Service Management-perspektiv studera huruvida implementeringar av Lean Thinking i serviceorganisationer skapar möjligheter för ökat värdeskapande för såväl kund som organisation. Huvudfrågeställningen ser ut som följande: Hur påverkas värdeskapandet i serviceorganisationer vid en implementering av Lean Thinking? Vi har betraktat två skilda serviceorganisationer som implementerat Lean Thinking - Fritidsresor och Universitetssjukhuset i Lund - genom en kvalitativ forskningsmetod. Semi-strukturerade intervjuer har genomförts med intervjupersoner från respektive studieobjekt. Genom en litteratusstudie av Service Management- och Lean Thinking-teorier har såväl likheter som skillnader i perspektivens syn på värde och värdeskapande illustrerats.

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 quantitative study explores how employee perceived efficiency within customer service is affected by standardized routines, digital tools, and motivational factors. The study is based on survey data collected from 42 employees across five customer service departments in a larger organization. The theoretical foundation integrates Weber?s bureaucracy theory, the Technology Acceptance Model (TAM), and the Job Characteristics Model (JCM), allowing for a multidimensional analysis to capture the employees' experiences of efficiency. Findings reveal a statistically significant positive relationship between perceived efficiency and both standardized routines and perceived digital tool usefulness and ease of use. Furthermore, the study identifies that skill variety and task significance are positively correlated with experienced meaningfulness, which indicates a potential mediating relationship between these motivational aspects and perceived efficiency.

Strömsholmen är en världsledande tillverkare av gasfjädrar och gashydrauliska system. De tillverkar gasfjädrar under tre olika varumärken; Kaller, Hyson och Fibro. Strömsholmen erbjuder kunder att köpa serviceutrustning så att gasfjädrarna kan repareras eller underhållas. En del av serviceutrustningen är en serviceväska med serviceverktyg. I detta examensarbete har serviceväskan och verktygen i väskan utvecklats vidare och designats om för att vara mer användarvänliga, bättre representera varumärkena samt reducera kostnaden.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

Detta examensarbete har syftat till att utveckla ett verktyg för att utvärdera en IT-avdelnings möjligheter till effektivisering genom att implementera Lean på IT Service Management. Verktyget har utvecklats i samarbete med Tina Eriksson på uppdrag av management och IT-management konsultbolaget Connecta AB. Connecta AB har som syfte att använda verktyget för framtida affärer. För att verktyget ska vara användbart och uppfylla Connectas krav så har fyra mål satts upp. Verktyget ska vara trovärdigt, resurseffektivt, användarvänligt samt underlätta för fortsatt arbete och implementering av Lean på IT Service Management.

The aim of our study is to explore which norms that exists in the home care service, who is sending those norms, how are they maintained and how do they affect the interactions between staff and manager? We want to deep en our knowledge about home care service as an organization and increase our understanding for the psychosocial work environment and also the importance of leadership. We mean to read the organizational culture that exists which allows us to deal with the values that influence the behavior in the organization.The study is based on a qualitative method. The data consists of two focus group interviews, one with managers from the home care service - organization and one with staff from the same organization. T he interview with the managers consisted of five participants and the corresponding figure for the second interview with the staff was eight participants.The theoretical viewpoints have been communication - theory, organizational theory and Foucault´s th eory of power.Our result indicate that norms are something that unconsciously controls us and that we have learned that there are consequences when you step out of what is normative for the group.

This thesis researches the value creation process in Internet based subscription services in accordance with service dominant logic. The aim of the paper is to identify the characteristics of these services and to envisage the future of Internet based subscription services. The authors have utilized a qualitative method in their research which consists of personal interviews as well as a focus group. The main theoretical subjects that are discussed are value creation, customer participation and service dominant logic. The paper analyses the empirical findings by matching them with the theoretical framework.

The western societies is characterized by a strong future concern and the members of the society are valued most of all according to their capability to produce. In our time the elder ness is representing a rapidly increasing number of relatively well kept elders. What sight of the future does the aging human have? Are one meditating of what kind of service and care one are going to need? The purpose with this study was to describe how individuals in ages between 60 and 96 sees, both the future and their coming need for care in relation to sex, age, social activities and experienced health. The material was taken from ?SNAC-Blekinge? witch is a part of a bigger national study; SNAC (The Swedish National study on Aging and Care).

This qualitative study is about motivation and experience of support among non-kinship fosterparents in a child welfare agency (NGO), in Paraguay. The empirical data where collectedthrough out six semi-structured qualitative interviews, with totally eight foster parentsparticipating. The aim of the study was to describe and analyze what motivates foster parentsand how they experience support from their formal and informal network. Further theobjective was to investigate how support (may) affect motivation and enable good foster care.Theoretical concepts such as solidarity, intrinsic and extrinsic motivations as well as socialsupport where used to analyze the data.The results show that there are many different motives and motivations (intrinsic andextrinsic) that correlate in the decision to become and continue to be a foster parent. Amongthem social involvement, the wish to make a difference in a child?s life, have something tooffer as a family and personal satisfaction seems to be the most frequent reasons.