This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops. The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high. We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat. The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.

Prestationsmätning är ett verktyg som syftar till att mäta hur effektivt organisationer presterar (Verweire & Van Den Berghe 2004). Det fastställer och visar på organisationers förmåga att åstadkomma sina mål (Sinclair & Zairi 1995). Samtidigt som prestationsmätning är positivt utifrån flera aspekter, medför det även problem (Eisenkopf 2009). Därmed är det viktigt att bilda sig en uppfattning om vilka för- och nackdelar som prestationsmätning eventuellt kan innebära.Avhandlingen är en fallstudie som genomförts på uppdrag av Scania, vars mät- och logistikavdelning UTPM i Södertälje övervägde implementering av prestationsmätning och önskade därmed få kännedom om vilka för- och nackdelar det eventuellt kunde medföra. I och med det avsåg studien att framställa verksamhetsspecifika prestationsmått för avdelningen och reflektera kring potentiella för- och nackdelar med anknytning till respektive prestationsmått samt prestationsmätning generellt.Processkartläggning av UTPMs processer utfördes i syftet att underlätta framställningen av prestationsmått (Damelio 2011).

The aim of the study was to examine how Swedish tabloid journalism presented the contestants in the Swedish version of the reality show Idol 2009. We wanted to see which approaches tabloid news papers use when constructing the public identities of them. We have used text analysis to examine 37 articles and nine front pages with focus on the words, propositions, comparisons and parables that describe four of the contestants. In addition we have looked at myths and connotations shown in the pictures by using a semiotic analysis. The results show that the Swedish tabloids tend to describe the contestants in relation to their performances and personalities.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

This essay is regarding the problematic facts about child poverty in Sweden. Since the beginning of the new millennium child poverty has increased, in Sweden. The last report which came out in the spring this year (2012) opened up for a lively political debate as well as big headlines in news papers and other media. The attention it got in Society became hard for the politicians to avoid. The Swedish section of Save the Children, demanded in their report concerning child poverty in Sweden that the Swedish Government need to do an inquiry about the increasing child poverty.  Today in Sweden, there are two big parties, and they have been the biggest for a long time now.

This study covers reading comprehension and the introduction of the "Tell me" approach as proposed by Chambers (1993) to a group of teachers in a Swedish F-3 school. Five teachers got to use the method for three weeks and were interviewed before and after the experiment to analyze their current ways of working and reactions to using the method in everyday tutoring. The result from the first interview showed that all of the participants had been using methods to improve the children?s reading comprehension prior to the study, but no one had tried the "Tell me" approach. After trying the method throughout the test period, all of the participants were positive about the methodology and showed an interest in continuing the use of it.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Datum: 2007-06-21Författare: Gottvall, MariaHolmqvist, ElinNivå/utbildning: D-nivå (Magisternivå) FöretagsekonomiHandledare: Nils Wåhlin, Niklas WahlströmTitel: Kunskap väger tungt men är lätt att bära ? en studie om osynliga mellanchefers fortbildningsbehovProblem: ?Hur väl möter stora företag inom verkstadsindustrin de osynliga mellanchefernas behov av fortbildning??Syfte: Syftet med denna uppsats är att uppmärksamma och öka förståelsen för osynliga mellanchefers fortbildningsbehov vid Scania AB i Södertälje, genom att:? Identifiera osynliga mellanchefer.? Utveckla förståelsen för de osynliga mellanchefernas profiltillhörighet.? Jämföra de osynliga mellanchefernas syn på dess fortbildningsbehov med deras chefs syn på detta behov.? Identifiera eventuella skillnader mellan två avdelningar angående osynliga mellanchefers fortbildningsbehov.? Utveckla förståelsen för brister och möjligheter i den nuvarande fortbildningen.Metod: För att kunna besvara problemformuleringen och uppfylla uppsatsens syften har vi använt oss av både en kvalitativ och kvantitativ ansats. Vi har sammanlagt genomfört fjorton semistrukturerade intervjuer samt genomfört en elektronisk enkät med nio av dessa respondenter. Tanken med denna uppsats är att försöka utveckla förståelsen för och om möjligt generera ny kunskap om osynliga mellanchefers fortbildningsbehov, vilket även innebär att vårt teoretiska ramverk främst ligger till grund för att ge läsaren en bakgrund och förståelse till det problem vi studerar. Vårt angreppssätt kommer såtillvida att till största delen vara fokuserat på ett induktivt angreppssätt med svaga deduktiva inslag, vilket även stämmer väl överens med vårt val av en hermeneutisk kunskapssyn.Resultat/slutsatser: Den slutsats vi kommit fram till angående hur väl stora företag inom verkstadsindustrin möter de osynliga mellanchefernas behov till fortbildning anser vi att Scania AB, i detta fall, inte möter behoven till den grad som kan anses vara önskvärt.

Title: Why Great Britain? ? Swedish Encyclopaedias and the Explanatory Perspective of History, Essay in History AbstractIn my essay I describe how Swedish 20th century encyclopaedias interpret the coming about of the British Empire, the overall purpose being to establish a pattern of evolution in terms of historical understanding on the part of the encyclopaedic literature. Firstly, I have tried to determine whether the presentations at all constitute explanatory efforts. In those cases where they do, I have sought to ascertain whether the reasons put forward are to be understood as structural and stable, or as matters of less permanence. I have also tried to link these interpretations to significant ?constructions? of history ? i.

The purpose with this essay is to get a deeper insight into why there is a lack of male educators in Swedish preschools. I also want to know which role the male educators have in comparison to the female educators. This essay builds on four questions, which covers:The cause of the lack of males in Swedish preschoolsIf there are any gender bound expectations on male educators in the Swedish preschoolsWhat the woman educators perceive about the roles of the male educators in the Swedish preschoolsHow the male educator experience his own work in a workplace dominated by womenThe method I have used is a qualitative interview study in which I have interviewed four male educators and two woman educators from three different preschools. The result of this study shows that male educators gave different reasons to why there is a lack of male educators in Swedish childcare. According to the male educators the reason for this situation is that there is a worry to be seen as a feminine person, get singled out as a pedophile and that the childcare sector has low status.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Sverige blir alltmer mångkulturellt. I dagens samhälle finns det många individer och grupper av olika härkomst. Detta har lett till många diskussioner kring integration samt konflikter mellan olika folkgrupper. Vad kan dessa konflikter mellan de olika folkgrupperna innebära för individernas identitetsskapande? Och hur kan vissa av dessa individers identitet och livsvillkor formas under en integrationsprocess?Denna antologi kommer att behandla identitet ur ett etnicitetsperspektiv.