Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Due to globalization, decentralization and the capitalist system's need to physical location cities have become increasingly important economic spheres during thee last decades. City mayors are seen as increasingly important actors, who can shape the future economic development of their cities through networking with businesses and strategic policy development. Therefore several European countries have introduced mayor reforms to enable mayors to take a bigger responsibility for the local development. These reforms raise interesting questions concerning what leadership changes they produce at the local level and if there is a difference between local leaders and leadership in different countries. This paper further explores the connection between the local leader and the locality since this relationship often has been neglect in studies concerning mayor reforms.

In recent decades, public relations and news management have become increasingly important in organizations? communication efforts. This thesis aims to show how the Kalmar municipality works with this type of strategic communication to build the Kalmar brand and how their communication efforts can be improved. The thesis is mainly based on theories concerning Public relations and News Management but also the medias impact on forming opinion. An important issue throughout the thesis is that all theories must be related to the fact that the study concerns an organization in the public sector and the obligations that comes with that fact.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.

Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

The purpose of this thesis is to shed light on the various factors that influence the balancebetween the working lives and family lives of social workers. The research questions posedwere: Do social workers consider there is a conflict between their working lives and familylives? Which factors make maintaining a balance between working life and family life moredifficult and which make it easier to do so? How do social workers describe equality betweenthe sexes in their own family? Regarding methodology, the selection method is strategic andcombines data sources with quantitative and qualitative methodologies. The material collectedand via online survey, targeted to 120 municipal employees social workers in a district councilin a big city, and through interviews with four social workers in a rural community. The studywas performed using gender theory and the demand-support-control model.

To achieve the requirements to decrease emissions of greenhouse gases by 20 % by 2020, Swedenneeds to increase its use of bioenergy. In doing so it seems natural that those who already haveaccess to large amounts of biofuels in the form of by-products such as straw, wood chips anddigestible materials take advantage of these assets locally. By combining production of heat withpower production at the farm it may be possible to not only reduce the direct use of fossil fuel forheating but also reduce energy costs.The purpose was to simulate different cases of using a small scale biofueled combined heat andpower plant for farm-based systems. A MatLab-model was developed and used to draw conclusionsabout the costs for production of heat and electricity with different conversion technologies.The model uses climate data to simulate the variations in heat energy demand on a day-to-day basis.The given heat demand is the base of the simulation and from this the possible electric output iscalculated. This study has focused on the impact of the following properties: electric-, heat- andtotal efficiency, fuel, fuel price and specific fuel requirements.

Familjeskogsbruket har sällan någon anledning att bekymra sig om grundläggande förändringar av verksamhetens inriktning.I ett slag har dock situationen förändrats för skogsägarna i de stormdrabbade områdena. Den uppkomna situationen gör att många olika beslut måste tas som kommer att forma skogsfastigheten i flera decennier. Det finns därför ett behov av att kunna styra skogsgårdens verksamhet så att varje enskilt beslut bildar ett enhetligt mönster mot ett gemensamt mål. Ett sätt att göra det på är att använda teorierna kring strategisk management och applicera dessa på familjeskogsbruken.Denna rapport har utgått från gängse metodik vid strategiframtagning och målsättningsarbete. Olika metoder och verktyg beskrivs till sitt innehåll och syfte.

Title: Schibbye och Persson?s Journey: a qualitative analysis of Göteborgs-Posten?s coverage of ?etiopiensvenskarna? from a narrative perspective.Authors: Viktor Eriksson and Max SommersteinSubject: Undergraduate research paper in journalism studies, Dept. of journalism, media and communication (JMG) University of GothenburgTerm: Autumn 2013Supervisor: Mats Ekström, JMG, Gothenburg UniversityPages: 35Purpose: To examine how the narrative-model the hero?s journey is represented within the Swedish newspaper Göteborgs-Posten?s articles on Johan Persson and Martin Schibbye, two Swedish journalists who were imprisoned while conducting journalism in Ethiopia.Method: A combination of Ethnographic content analysis (ECA) and Compositional Interpretation (image-analysis).Procedure: A strategic selection of articles published in the supplement Skenprocessen i Addis Abeba, in Göteborgs-Posten.Results: The narrative model the hero?s journey is clearly represented as cultural frames in Göteborgs-Posten?s articles about Martin Schibbye and Johan Persson. The framing of the events are used to simplify the facts and to make them emotionally accessible.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

The purpose of this study is to see how five different local radio stations, P4, within the public service organization Sveriges Radio communicate with their listeners through Facebook and how they differ from each other.We have also studied how the radio stations follow Sveriges Radios? policies for socialmedia usage and how the communication through Facebook can benefit thetraditional radio. Our study contains a combination of quantitative content analysis with qualitative interviews. We studied the five stations? Facebook pages from for the quantitative content analysis and interviewed those who were responsible for the social media pages, such as web editors and channel managers.Our conclusions are that the P4-stations communicate through Facebook to create a dialogue with the listeners and to reach two-way communication; the stations published mostly written updates that encouraged interactivity.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study.