With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

This essay discusses how popular literature in general and Stephanie Meyer?s Twilight-series in particular can be useful in the classroom, despite, or rather, thanks to, its inherent problems concerning gender roles, relationships and the power systems within them. The essay takes a reader and teacher centered approach in describing both the problems of Twilight and the ways these problems can be worked with in the context of the school subject Swedish in upper secondary school. It makes an inventory of Twilight?s problematic aspects, and attempts to use them in conjunction with the governing documents of the Swedish school system.

The purpose of this thesis is to examine the usability of the Umeå University library catalogue Album. The aim is to evaluate the catalogue in order to establish if there are any problems that could be solved by modifying the catalogue. The following questions are answered: How should a good catalogue be designed? Which problems are common when using a library catalogue? Is Album user friendly? Are there any problems that occur when using Album and how can the catalogue be changed to avoid the problems? To answer these questions I have performed a usability test in which five persons, all students, got to carry out twenty tasks in the catalogue and talk about what they were doing and thinking while doing the test. This method is a usability method called Think Aloud.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

Det finns många olika metoder att tillämpa vidvarumärkesvärderingarvilket lett till att värderingarna har varit avskiftande kvalitet och utformning. Detta harbidragit tillbland annatinförandet avISO 10668:2010Brand valuation - Requirements formonetary brand valuation.Syfte:Vårt syfte med studien är att beskriva hur varumärkesspecialistertillämpar varumärkesvärdering i praktiken och vilka skillnader detär i och med införandet av ISO 10668:2010. Vidare vill vianalysera om ISO 10668:2010 har bidragit till högre upplevdtillförlighet och bättre vägledning vid varumärkesvärderingar.Metod:Studien bygger på en kvalitativ metod med abduktiv ansats därintervjuer med varumärkesspecialisterhar genomförts. Akademisklitteratur, elektroniska källor samt vetenskapliga artiklar har varitgrundläggande för studiens genomförande.Analys och slutsats:Varumärkesspecialisterna är eniga om att tillämpning avvarumärkesvärderinghar ändrats viss grad i positiv riktning sedaninförandet av ISO 10668:2010. Om standarden följs bidrar den tillen mer tillförlitlig värdering eftersom den beaktar aspekter sombidrar till en mer rättvis bild av varumärket.

Bravida is one of Scandinavia's leading suppliers of technical installations and services. According to Bravida an installer loses around 35 per cent of their daily work. It?s the time aspect that?s going to be examined in this thesis. The purpose of this thesis is that the student in question is to investigate the activities of the installers that works with this project, identifying where and how time losses occur and come up with suggestions for improvement.Methods used in this work is literature studies, observational studies and interviews.

ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

The purpose of this Masters thesis is to make a critical analysis of Journal Impact Factor JIF. JIF is today the most widespread quantitative measure for evaluating scientific journals. Although it is internationally used and is considered authoritarian many problems have been observed. This has led to that the validity of JIF has been questioned. To identify JIFs limitations the following issues have been raised: Which are the problems with citation analysis? What criticisms have been directed towards Journal Impact Factor as a measure for evaluating scientific journals? The theoretical framework consists of theories about citation behaviour and a discussion about the characteristics of a scientific journal.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

Background: How small children sleep influence the whole family. Sleeping problems, could influence children physical, mental, emotionally, cognitive and socially. When parents get waked by the children, who wake by themselves in the middle of the night, the parents do not always now what to do. Aim: The aim of this study was how children sleep and how it influence their parents sleep habit. The question formulation was threefold: Firstly.