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.

Abortion remains a contentious issue, which greatly raises ethical problems. This thesis examines the leading arguments in the Swedish abortion debate around the ? in terms of legislation ? critical years of 1938 and 1974. With Foucault's genealogical method, Butler's theories of gender as a social construction in relation to power and doxa, the study examines what the development of the argumentation says about the views on morality, the woman's body, life, individual and state? How has the arguments pro and against abortion changed over time and what does this say about the norms that guide and orientate the arguments? The most obvious change in argumentation is seen in the shift from an absolute moral and conservative position into an increasingly relativistic and liberal position, and this study will argue that this shift has its prerequisites in the changing status of the citizen and state.

The aim of the analysis in this essay will be divided into two cases. In the first, I will study the formation of a new State and why a geographic area of a country decides to make an secession. The focus will be on the secession of Biafra from Nigeria in 1967 and how the causes and explanations behind this secession, get in the Swedish literature as well as the international literature. In Case 2, I will use a explanation games, as a means to give pupils more understanding and to make it more clear, why a geographical area chooses to make a secession, and where I will use the secession of the Biafra from Nigeria as my example (Case 1). To more easily understand and answer  the question, why the geographical area of Biafra in south-eastern Nigeria chose to do an secession, I have chosen to study my Case 1 from a social and political context.

Cloud computing är en teknik som möjliggör åtkomst till data och lagring av data genom Internet, exempelvis genom Spotify, Google Drive och Dropbox. Denna teknik utnyttjas av företag som gör det möjligt att använda sig av affärssystem som en tjänst via cloud computing. Det har dock visat sig finnas förtroendebrister för den här typen av tjänst bland företag och många tvekar till att använda sig av detta istället för mer traditionella affärsystem. Dessa förtroendebrister kan påverka kundrelationen mellan leverantör och användare för den här typen av tjänst. Med denna uppsats ämnar vi svara på hur företag arbetar med sina kundrelationer och vi ämnar även ge förslag på hur dessa kundrelationer kan stärkas för att förbättra förtroendet för den här typen av tjänst.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

During the early Middle Ages beech forests (Fagus sylvatica L.) spread out over large parts of southern Sweden. They had a crucial role in human survival for hundreds of years. For various reasons, the beech forest area has decreased since the 1600s. Spruce planted on former beech forest land was the primary reason for the decline during the second half of the 1900s, which made many worried about the future of the beech forests and led to a beech forest act in 1974. This study describes the background to the beech forest act based on parliamentary official documents.

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

Management research has during the last decades devoted itself to finding new solutions as to how companies in a better and more efficient way can take advantage of the human resources to create added value. This brings up the problem of understanding, making visible and identifying these resources and to be able to influence them. A section of the issue of understanding that has grown stronger lately builds on the role of emotions in transformation of resources. Research into this issue has shown a discrepancy where a common view seldom can be assumed. This leads to the first aim of the essay; to create a theoretical framework for understanding and dealing with the role that emotions play when it comes to creating added value in a company.

Since 2003 Saudi Arabia is under attack from domestic Al Qaida-cells which, by random shootings of westerners and bombings of compounds and official state buildings, is trying to challenge the stability of the royal regime. According to Al Qaida, the Royal family is attacked because of their friendly relations to the US and for not implementing Islam in the Saudi society as profound as they ought to. Political analyst finds it obvious that the Islamic Al Qaida-cells by terrorism is trying to erode the stability in the kingdom.An important foundation for stability for any government is legitimacy. The aim of this thesis is to examine the royal legitimacy strategy in the state bureaucracy of Saudi Arabia. The question at issue is: how has the royal family constructed the civil, military and religious bureaucracies to maintain and promote stability and legitimacy?The thesis focuses on the on three different units within these three bureaucracies and it surveys the way they are staffed and organized to strengthen and maintain legitimacy for the royal family.

This thesis describes a system for dealing with free surface fluid simulations, and the components needed in order to construct such a system. It builds upon recent research, but in a computer graphics context the amount of available literature is limited and difficult to implement. Because of this, the text aims at providing a solid foundation of the mathematics needed, at explaining in greater detail the steps needed to solve the problem, and lastly at improving some aspects of the animation process as it has been described in earlier works. The aim of the system itself is to provide visually plausible renditions of animated fluids in three dimensions in a manner that allows it to be usable in a visual effects production context. The novel features described include a generalized interaction layer providing greater control to artists, a new way of dealing with moving objects that interact with the fluid and a method for adding source and drain capabilities..

This is a non-traditional examination paper written after three years of studies at Malmö University and the Kaospilot Program. It is written in Swedish and in the spring of 2009. It describes a non-linear project based on a process-orientated theory called Theory-U by Otto C. Scharmer (2009). The project aims to investigate the changing conditions of Stage Theatre and deals with non-linearity as phenomena.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.