Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.

This thesis is a report of the practical aspects and the problems of classification and documentation of a collection of memorabilias from the Crown Princess Couple's Wedding in Stockholm 2010. The collection contains 38 objects collected by Nordiska museet [The Nordic Museum], Sweden's largest museum of cultural history. Nordiska museet has a total collection of over 1,5 million items collected since 1873. My ambition in this thesis has been to describe my work with the classification and documentation of these new objects and their context. One of the main problems was how to combine the modern objects with the old existing collection within the two classification systems used at the museum.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

The object of this study was to meet with offenders and victims of crime who recently participated in victim-offender-mediation, in order to explore their experiences and feelings about it. The method of research was individual qualitative interviews with two offenders and two crime victims. The main questions aimed to find out how the participants felt about the mediation process, what experiences they had about the person they had to face during the meeting, and finally what thoughts they had about the crime and its consequences. In helping to analyze the results of the interviews,Reintegrative Shaming Theory and Theories of attribution were used. The former was used to try to explain the feelings resembling shame that emerged during the meeting, while the latter was helpful in order to understand the descriptions the participants used when they talked about the other person.

The main question this bachelor thesis aims to answer is how the public service program Tg1?s news broadcasts may look. The following questions were used to discuss thetendencies of the result: How can the distribution of the news categories appear in Tg1?sbroadcasts? Can the main news be considered as impartial and objective in its linguisticand pictorial representation?To answer the aforementioned question I chose to do a combined study, using aquantitative content analysis and a qualitative content analysis.To lead my research, I focused on two requirements underlined by public servicebroadcasters, namely, objectivity and impartiality, and diversity. The outcome shows thatthe diversity in Tg1?s broadcast is disproportionate and that the pictorial representation isnot impartial and objective without the linguistic part.

The aim of this study is through a policy analysis to illuminate the decisions that the EU has taken to respond to the terrorist attacks in the US, Madrid and London and through this analysis try to explain the problem of each decision and find out if these decisions might risk the individual rights of the European Union?s citizens.In order to reach this purpose the following questions are to be answered: In what way has the EU?s decision-making process, regarding its fight on terrorism, been affected by the terrorist attacks in Madrid and London? What consequences may the EU?s decisions against terrorism have on the individual rights?The method that has been used is qualitative studies of literature and the main material is overarching policy documents from the EU.The conclusions are that the bombings in Madrid and London have increased the speed of the decision-making process and more areas have been included in the union?s fight against terrorism. If individual rights are at risk by the union?s decisions there are reasons to be concerned. But my conclusion is that the European Union has to have strong and effective instruments to answer to the threat of terrorism..

Instrumental conditioning, the use of reinforcement and punishment, is used when training horses and these procedures may have different consequences regarding animal welfare. The aim of this study was to investigate what kind of reinforcers that are used in training horses and when these reinforcers are used. This study has its focus on positive reinforcement and its advantages and disadvantages. Interviews of five A-level and B -level equestrian coaches about their training methods were conducted to complement the literature search and give a greater understanding to why certain methods are used or not in training horses. The results show that negative reinforcement seems to be the foundation of training horses whereas positive reinforcement is used but not to the same extent.

The purpose of this master thesis is to examine a proposal for basic class 4 in UDC, which has been empty since 1964, and to pick out a negotiable subject for that proposal. The proposal is analysed from a theoretical perspective based on principles created by S. R. Ranganathan. Three principles are used.