AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Problemområde: Idag är användandet av peer-to-peer (P2P) - applikationer såsom KaZaa, ICQ och Seti@home utbrett bland privatpersoner. Användningen inom företag är dock ännu i sin linda. Vi kommer därför i den här uppsatsen utreda om ett eventuellt införande av P2P- teknik i ett företagsnätverk ger några fördelar jämfört med en klassisk Client/Server-lösning. Hypotes: Arbetet bygger på hypotesen: ?En P2P-lösning ger fördelar för företaget jämfört med en Client/Server-lösning? Genomförande: För jämförelsen mellan P2P och Client/Server definierades och jämfördes fem områden: Säkerhet, Användbarhet, Tillgänglighet, Bandbredd samt Utrustningskrav.

Servervirtualisering har blivit en allt vanligare syn inom IT-världen och särskilt för de som har stora serverparker eller för verksamheter som är ute efter att effektivisera och skära ner på sina kostnader. Eftersom att virtualisering tillåter konsolidering av hårdvara leder detta till en lägre energiförbrukning och behovet av stora lokaler minskar. Med servervirtualisering går det att köra samma arbetsbelastning på mindre antal servrar än det behövdes innan bytet till servervirtualisering.Då det kan vara svårt att hålla reda på vad ett virtualiseringssystem har för egenskaper och funktioner har vi i denna studie valt att göra en jämförelse mellan tre marknadsledande hypervisors från: VMware, Microsoft och Citrix. Innan jämförelsen redovisas i studiens tabeller presenteras en övergripande teoridel kring servervirtualisering och sedan en genomgång av de kategorier som ligger i fokus för jämförelsen.Studien kommer också att visa på hur en P2V-migrering går till med två av studiens virtualiseringssystem. En fysisk server med Windows Server 2012 som har webbserverollen installerad migrerades utan problem till en virtuell maskin på respektive virtualiseringssystem.

In recent years more countries have started to blur out their national boundaries to create andrely on international collaborations. China is one of the fastest growing markets in the worldand play an important role on export and import of commodities across the globe. ManySwedish companies have more business collaborations with China than ever. Differencesbetween the cultures can lead to many difficulties for both the employees and the employer.There is both a challenge and a necessityto find ways to communicate, and to get moreknowledge in how to follow and lead people from different background and perspectives. Theaim of this study is to investigate how leaders through their leadership deal with contextualdifferences between China and Sweden and which effect these differences can have.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Denna uppsats behandlar en ny typ av incitament för användning i företags belöningssystem. Denna nya typ av belöningar innefattar incitament i form av mjukvara. Med andra ord behandlar studien tanken kring en applikation genom vilken arbetsgivaren belönar den anställde med belöningar i form av, för den anställde, statusladdade symboler eller funktioner på den anställdes arbetsstation. Då denna idé, vad vi vet, inte har behandlats tidigare inriktar vi oss på att undersöka vad olika representanter på företag anser om idén. Vi har också till syfte att ta reda på om de anställda upplever att det redan existerar statussymboler i form av mjukvara.

Avsikten med detta arbete har varit att undersöka huruvida någon prestandaskillnad föreligger mellan nätverksnodernas vidarebefordring av prioriterad trafik i en nätverksmiljö med Quality of service-funktioner (QoS) implementerade och nätverksnodernas arbete i samma nätverksmiljö med separata, virtuella nätverk uppsatta med hjälp av Virtual routing and forwarding (VRF). Målet var att resultatet ska ha möjlighet att väga in när för- och nackdelar mellan olika sätt att separera nätverkstrafik jämförs ur prestandasynpunkt. Rapporten beskriver arbetet med samt resultatet av ett empiriskt experiment som kontrollerade VRF:ers påverkan på QoS-funktioner. Ett fysiskt nätverk sattes upp för att kontrollera hur QoS påverkades av logisk separering av experimentmiljöns nätverk på lager tre med hjälp av VRF. I detta nätverk utfördes även ett kontrollexperiment utan logisk separation för att skapa en baseline samt ett experiment där separering utfördes med hjälp av accesslistor.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.

Background: It is required that health care professionals continuously work with patient safety and quality improvements, and the skills of registered nurses are significant in this work. However, quality improvement also requires commitment and knowledge about how to improve health care and ensure patient safety. There is a lack of studies that highlights the importance of supportive functions for this work. Nurses in clinical settings can be utilized as facilitators that make things easier for other health care professionals who are engaged in quality improvement and patient safety. In order to gain understanding about the significance and needs of nurses with a role of facilitator, it is urgent to learn from their experiences of facilitating quality improvement in health care.Aim: The aim was to study nurses? experiences of facilitating quality improvement of nursing care, patient safety and multi-professional collaboration in health care.Method: Semi-structured qualitative interviews were performed with ten registered nurses who had experience of being in the role of facilitators.

Trough a literature study based on both philosophic and objective fact this essay is taking off in the meaning of public space. It investigates how the information society and its virtual world are affecting the idea and use of public space in the city. The city and the actual world have developed from the traditional meeting between people while the virtual world is based on flows of information. The information flow has expanded through the Information and Communication Technique (ICT). ICT covers among others Internet, mobile phones and computers.

This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.