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..

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 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.

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.

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.

Abstract New methods, techniques and tools for the building industry are constantly being developed and improved and launched on the market. The problem in the building industry development is not that the products are not good enough. The problem is instead that the existing construction companies do not choose to use these innovations, instead they continue to employ the technologies they already possess and master. This leads to the fact that the construction industry is, in the public eye, beeing seen as a conservative industry. AquaVilla is a company that basically produces houseboats.

In the construction industry the number of female managers is very low, only four percent (SCB, 2010). In fact, women with management positions has risen by six percentage overall, the last seven years (SCB, 2010). If women in managerial positions continue to grow at this rate, the proportion of women managers will be equal to that of male managers in 2033. More women are needed in the maledominated construction industry in particular because it is deemed that they have a different way of thinking and acting (Granér, 1994). Nelton (1991) believes that companies can take advantage of female managers to be more competitive on the market, the reason why is because women can see other possibilities when solving problems. Rapacioli (2010) argues that the recruitment of women into management positions not only benefits the individual itself but also the company. We have used a qualitative study with a deductive approach. Six respondents from the same company were interviewed, two of them have management positions and the other four were underemployed.The research question of this paper is: What differences and similarities are seen between male and female leadership in terms of their characteristics in the construction industry?The purpose of this paper is to examine similarities and differences in leadership in the construction industry where the focus is on the female and male characteristics. To fulfill our purpose we chose a qualitative study. We have interviewed six respondents at one company in the construction industry. Two of the six respondents have management positions and the remaining four are employed. In this paper we have concluded that there are some differences and similarities between men and women´s leadership in terms of their characteristics.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Det moderna konventionella jordbruket bidrar till flera olika typer av miljöproblem i Sverige och i världen. En förändring behövs för ett hållbart jordbruk nu och i framtiden. Denna förändring måste i stor grad innefatta jordbrukarna som är aktiva inom den konventionella produktionen. Jordbrukarna framställs ofta som bovarna i dramat och regleras idag med olika politiska styrmedel för att deras miljöpåverkan ska minska. Den här studien syftar till att öka förståelsen för hur de konventionella jordbrukarna upplever sitt arbete och liv.

We have been able to draw some conclusions based on our research. First we haveconsidered that the publisher is dependent on a large network and to work closelywith their customers. We can see that the competition in the music industry hasgenerally increased, the technological progress has created new opportunities, and asa result of this, new players have joined the music industry. We have been able todraw conclusions in the fact that more companies and songwriters start up their ownpublishing company, resulting in an increased competition for the individualpublisher.We can also see as a final result that music is used in lots of different contexts andthat the publishers thereby are offered a wide range of business opportunities, but thatthe solvency of the customers has become lower. With this knowledge, we canconclude that the publisher?s power and revenues will increase, and that the publisheras an actor has been given a more important role in the industry.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.