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.

På några år har användningen av IP-telefoni inom svenska företag tredubblats och vi börjar nu se ett attitydskifte gentemot en teknik som länge dragits med dåligt rykte på grund av kvalitetsbrister.IP-telefoni är ett resultat av att data- och telefonikommunikation vävs samman och att kapaciteten i nätverken ökar. Detta medför att man genom att införa IP-telefoni kan genomföra kostnadsbesparingar och effektivisering. Men tekniken erbjuder även ökad funktionalitet och därmed även mervärde för organisationer som använder IP-telefoni. Inser organisationer detta och utnyttjar man fördelarna med tekniken för att skapa acceptans inom organisationen?Syftet är att undersöka vilka faktorer som motiverar en övergång från kretskopplad telefoni till IP-telefoni, och hur man inom en organisation skapar acceptans för den nya tekniken.Syftet har uppfyllts genom en kvalitativ studie som byggt på semi-standardiserade intervjuer.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

This paper aims to examine whether there are any substantial differences between a generation of users born during the 1960?s and younger generation born during the 1990?s regarding the use of digital technologies connected to the Internet. Based on Marc Prensky?s theories on people born before and after 1980 saying those born before are not as natural when it comes to using digital technologies. We used diaries as a qualitative method to gather data from 16 respondents.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

The aim of this essay is to examine if the attitudes and the experiences of Ability Grouping are the same on different levels of the school organisation.I have chosen to answer the following two questions:· Have the teachers, the students and the headmaster the same idea concerning the educational model at the school, that is, the pros and cons of Ability Grouping?· Does the intentions of the curriculum agree with this educational model?I knew what I thought about the educational model at the school that is the object of this essay, after spending ten weeks at it as a trainee, but I felt that I would be interesting to know what the people who are part of that system everyday think about it.In order to be able to answer my questions, I used both the qualitative and the quantitative method. I interviewed the headmaster and five teachers to find out what they thought about Ability Grouping. I also distributed inquiries to 70 students from 6th to 9th grade to get their point of view. In the theoretical discussion I explain the meaning of different conceptions that I use throughout this essay.

In this master thesis a robot arm belonging to an automatic milking machine from DeLaval is investigated. The robot arm is controlled by a pneumatic cylinder and a valve. The goal of the master thesis is to investigate instability problems and to find out if it is possible to solve them by using gain scheduling. Gain scheduling is a type of controller where the parameters of the controller are changed during operation, for example depending on the working point. First a nonlinear mathematical model of the system was made.

Entrepreneurship is said to be the missing link between knowledge and growth in the Swedish economy. New ventures run a high risk of failing and this holds true especially for technology ventures. Since company leaders have proven to exert an influence on organisations' survival possibilities, the selection of an appropriate CEO is important. The purpose of this study is to describe the importance of the CEO for ventures as well as to explain how knowledge and experience affect the opinion of who should be CEO. Using a qualitative case study research design including three life science companies, we show that there are three main factors crucial when selecting a CEO.

In this study we have explored and investigated how journalist experience the relationship with politicians/press secretaries in the making of political news. The study examines how journalists see the balance of power between them and their political sources in the setting of the news agenda. To do this we have used a qualitative interview analysis. Our theoretical starting points have been based on the social exchange model. The social exchange model has a social psychological and sociological perspective that explains the interaction, social exchange and stability as a process of negotiation exchanges between parties and operators.

A growing number of cities and municipalities in Sweden begin to work with city models in 3D. For the most part the models are used for visualizations of ongoing planning processes, but also for the analysis of noise, shadow studies and environmental disaster simulations.Gothenburg continues to develop the use of 3D maps in municipal operations and is demanding a way to create building elements (walls), which generates in 3D buildings, from roof constructions that are mapped from the primary map. A method has been investigated in the present study. The results are then presented as a 3D model of buildings, along with a terrain map that will facilitate the localization of the area. The created 3D buildings are then compared with roof-data from the primary map to see how well they harmonize with each other.

Ishockey är en explosiv idrott och plyometriska övningar främjar explosiviteten, en ishockeyspelare behöver explosiv styrka för att prestera på isen. Syftet med den genomförda studien var att genom ett sammanlagt nio veckor långt plyometriskt träningsprogram, under off-season perioden, undersöka effekten på accelerationsförmåga, snabbhet i riktningsförändringar och kraftutveckling i nedre extremiteterna hos manliga juniorishockeyspelare. Totalt deltog åtta manliga juniorishockeyspelare. I undersökningen användes mätinstrumenten Harres test, Muscle Lab model 4000 (Ergotest Technology, Norge), 10 meter Sprint test och Power and Force explosiv knäböjning i Smith-maskin. Resultatet visade på signifikanta samband mellan för- och eftertestet för riktningsförändringar.

Most companies and organizations today depend on technology connected to the Internet. Schools and offices have therefore been providing computers, phones and other technology to the employees. The recent technological development and decline in prices for technology have contributed to making these products a part of everyday life for most people. This has made it very common for employees and students to bring their own devices into school and workplaces.The aim of this study is to define what "Bring your own device" means for Swedish companies and organizations and how it has been implemented in those. The aim is not mainly to generalize to all Swedish companies but create an understanding how the trend is used to provide a basis for continued research in this area.