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.

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.

Denna uppsats syftar till att göra en religionsvetenskaplig analys av filmen Thor från 2011.De grundläggande metoderna som använts i arbetet är en diskursanalysmetod som är influerad av Simon Lindgrens populärkulturella arbetsfält, och en komparativ studie av Joseph Campbells teoriom monomyten.Våra tolkningar och arbetet kommer fram till att Thor passar in i Campbells teori om monomyten.This essay aims to make a religious scientific based analysis of the movie Thor from 2011.The basic methods used in this work are a discourse analysis, influenced by Simon Lindgren?s popular culture field of expertise, and a comparative study of Joseph Campbell's theory of the monomyth.Our interpretations and this work concludes that Thor fits into Campbell's theory of the monomyth. The results imply that Campbell's theory proves to be applicable in modern times narration on film. Events and actors in the film fit with several elementary parts in a hero-myth according to Campbell..

This essay attempts to examine whether it is possible to find a mutual understanding of the concept of drive between Spinoza?s philosophy and Freud?s psychoanalytical theory. Former texts on this subject have given a variety of conclusions: from a radical separation between the two authors to a complete identification between the two. The drive, or the desire which is the term Spinoza uses, has in Spinoza?s philosophy its foundation in the concept of conatus.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Abstract The goal of the study was to conduct an in-depth investigation of how conflicts are resolved in schools, from a pupil- and a teacher perspective. Our intention was to view and compare pupils and teachers different opinions in the school environment. A major focus was put on different ways teacher handle conflicts and how they try to prevent them. The material was acquired by interviews with both teachers and pupils. The study is based on Jean Piagets and Lev Vygotskijs visions about the cognitive developmental stage for children. The result of the study shows the teachers need to be attentive and also that the pupils generally do not notice when the teacher works to prevent conflicts.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Syftet med studien var att få en ökad kunskap om 15-åringars uppfattningar om kränkningar och trakassering på internet och vad de menar kan ha en motverkande effekt på att problemet uppstår. Datainsamling blev genomförd genom fyra fokusgruppintervjuer med 15-åringar från en skola i Sydsverige. Grounded theory användes för analys av intervjuerna. Resultaten teoretiserades ut i från ett genusperspektiv.Resultaten visade att Internet är en given del av ungdomarnas vardag och att kränkningar är vanliga. Både sändaren och mottagaren av en kommentar måste uppfatta den som illa menad för att det skulle vara en kränkning.

The purpose of this thesis is to study the level of democracy within the European Union (EU). To do so the following issues were examined: How the EU works and the efforts it has made to improve levels of democracy; and the degree to which the EU fulfils the criteria set by Robert Dahl in his theory of polyarchy.The study is based on a qualitative text analysis. The focus of the analysis is documents released by the EU that can be connected to democracy, and human and fundamental rights. The theory of polyarchy proposed by Robert Dahl and Joseph Schumpeter?s theory of democracy are the principal theories applied.

The aim of this masters thesis was to study how the members of a small non-profit organisation perceived the web forum, compared to the other information channels of the organisation. The organisation was defined as a virtual community. A literature review was conducted. The theory construction was based on the sensemaking theory. Interview questions were constructed based on the literature review and the sensemaking theory.

Abstract.In Sweden today, a collaboration was formed between the Swedish Sport Confederation andthe Swedish upper secondary school education. While this process was taking place, theSwedish Sport Confederation also tried to collaborate with the Swedish Academy. However,at the time the Academy did not have any involvement with the former.The purpose of the study was to research when and how the Swedish Sport Confederationcreated a collaboration with the Swedish Education Systems both on a National and Locallevel. I have also done a research on both the Knowledge Society and Elite sport talents tofind out if Elite sport will be affected in any way because of the existence of Knowledge Society,and also the reactions of the sports talents if any. My final pursuit was also to find out ifthe Knowledge Society can bring about a quick change to this silent conflict between theSwedish Sport Confederation and the Swedish Academy.For my study, I have used two different theories.

This master thesis was a continuation of a previous study in the diesel exhaust characterization, which is part of the academical work embedded in the EMIR-1 project. The main objective of this thesis work was to finish the installation and make the proper modifications of the particulate mass measuring system located in one of the engine test cells at KTH, in order to be able to measure the mass of the particles from the exhaust of diesel engines.This experiment requires a diluted flow sample from the exhaust that should be sent to the device that makes possible the measurement of particle mass, called TEOM. In the first stage of this project, the objective was to study and make the proper modifications in the existing KTH diluter because there were several problems to obtain a constant dilution ratio from it during tests.This modifications were made and it resulted in a great improvement in the maximum inlet and outlet flow that this diluter can handle. Therefore another modification is proposed for controlling the inlet exhaust flow so it will be possible to regulate the dilution ratio and make it constant along a wide range of engine loads and speeds.The second and most important stage was to make particulate mass measurements possible by analyzing the frequency signal from the TEOM device. The idea was to obtain the frequency of oscillation from the tapered element in the TEOM, and therefore with the proper correlations, be able to predict the particulate mass concentration in the exhaust flow from the engine.An electrical problem in the TEOM circuit was detected and corrected, so the signal that carries the frequency from the TEOM can be analyzed properly.