In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

AIM This report studies the Swedish vintage store company Myrorna from a branding perspective.METHOD The study has applied the qualitative method where four personal interviews have taken a fundamental ground. The four respondents are taken from different professionals and from different positions by the reason that the brand would be based on a fair assessment. The study is obtaining data that further was collected from the library of University of Gävle, the articles from Emerladinsight.com and remaining pictures- and text materials is taken from the organization Myrorna. The theoretical material have been adapted on the brand Myrorna and then been used to analyze the empirical part. From the general impression that portrays the brand the researcher leads the discussion.RESULT AND CONCLUSION The result shows that the brand Myrorna in some extent do not fulfill the image the brand in the media mediate, between the illusion and the reality there is an empty space according to the research.

Precis som de flesta företag så har True Software Scandinavia AB en produkt där ute i marknaden. Produkten är en mobil applikation som går under namnet Truecaller. För att kunna leverera den bästa upplevelsen till slut användarna så krävs en stor global telefonkatalog.Förutom att företaget har en statistik på hur det har gått och går för deras produkt så finns även behovet att veta hur det kommer att gå i framtiden. Alltså man vill veta hur stor potential det finns i marknaden och med avseende på detta försöka estimera när man når sitt uppsatta mål.Syftet med detta projekt har varit att skapa ett verktyg som kan samla in data och utföra nödvändiga behandlingar för att kunna estimera den framtida tillväxten. Verktyget skapas med hjälp av programmeringsspråket Java och kommer vara i form av ett skrivbords applikation.

The following essay is named The canonization of Joan of Arc, a Church political strategy or the creation of a national symbol? Joan of Arc, the French heroine of the Hundred Years War, was canonized as late as 1920, in a process that began already in 1869. In the following essay I am trying to work out if this canonization is a work of the Vatican in order to gain popularity in France after the breakup with the state in 1905. The Catholic Church had, since the French Revolution, faced difficulties withstanding its position of power in the presence of the upcoming Secularism and Liberalism and their growing public support. The Catholic Church had been fighting for its members and at the same time fighting the new ideas of Socialism, Communism and Liberalism.

This degree project has been carried out by Oscar Adolfsson and Marcus Blomqvist, during the spring of 2010, both studying to become Bachelor of Science in Innovation and Design Engineering, at Karlstad University. The degree project includes 22,5 credits.The work is done on behalf of Etac Supply Center AB in Anderstorp. Etac is a company developing and manufacturing home health care products, with operation in Sweden, Norway, Denmark, England and Germany, and with sales worldwide. Bo Lindqvist, R & D manager has been the contact person at Etac.During the project the students has had a workplace at Semcon Caran AB in Karlstad. Semcon has also been helpful as a sounding board.The objective of the work has been developing a new, wall mounted shower chair, assigned for persons with difficulty to stand up while showering.Etacs requirement of the shower chair is that it should be able to support a user with a weight of 100 kg, the chair shouldn?t have any outrigger, optional should be armrests and backrest.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

AbstractThe purpose of this study was to investigate students' perception of their grades in relation to the grading criteria in physical education. To investigate this used issues: how values and experience rating criteria? How do students their teachers' planning of lessons? How do students grading assessment in physical education and what they believe is important? The method used was a questionnaire with closed questions. The answers were given on a six-point scale, ranging from 1 = "not true" to 6 = "totally agree". In a qualitative analysis of the quantitative material.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

By using the cyborg as a structural tool to analyze certain aspects of human interaction with what can be perceived as landscape or landscape architectural elements, this thesis seeks to explore the concept of the cyborg landscape in order to place human practice in the context of postmodern ideas of the end of true nature. Ever since human kind has externalized evo-lution by using tools and extending the body with technological inventions, we have also taken our surroundings out of their natural trajectory. Everything we do that is conditioned by the use of technology is altering that which we perceive as nature and natural. Since we have been doing this for millennia we have of course also altered our surroundings by the influence of technology.This thesis uses three examples of landscape or landscape architectural elements that are conditioned by the integration of technology to explore this practice through a postmodern model of analysis based on the concept and basic premises of the cyborg, or the cybernetic organism. A cybernetic organism is in short an organism that has functioning technological parts integrated into its system.

Librarians like to think that libraries contribute substantially to the progress of research. However, libraries still seem to have serious problems getting integrated in their parent organization on equal terms with other parts of that organization. The degree of integration of the library is thus the main topic of this thesis and the purpose is to examine how the interaction between librarians and scientists is formed and can be developed. That issue leads to concrete questions concerning what part librarians play in the scientists work and which factors influence the cooperation or lack of cooperation. We have chosen, for reasons of comparison, to make two case studies; one is a branch of a university library and the other is a library in a large pharmaceutical company.