Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

The purpose of this thesis was to find out what experiences teachers have from using a class blog in teaching. What are the advantages and disadvantages by the use of blogs in education?I have used qualitative interviews with four teachers in grades 1 to 6 who have worked with a class blog in teaching between one and three years.The study has shown that teachers' experience is that the blog serves as motivation and promotes learning for many different pupils and that, together with other digital tools is more equal. The main benefits that teacher mention is the expanded concept of text that offers multiple forms of expression and the authentic reader, which makes it more real, important and meaningful. Other benefits that come up are that it helps students to see their learning and learn from and with each other.

Authors: Malin Andersson & Mattias ÅsénTitel: ?Det här är ett plagiat?Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 44 (without appendix)Sportbladet is Sweden?s biggest sports newspaper online. Their audience, as for all online newspaper?s audience, has big expectations of a steady flow of news. The economic conditions of journalism, together with the interests from the owners, may force newspapers to produce large quantities of news for cheap costs.

Syftet med studien är att utifrån fem fäders berättelser undersöka effekten av rättstillämpning vid tvist om vårdnad, boende och umgänge. Genom detta har fäders situation utifrån rådande normers påverkan i socialtjänstens och rättsväsendets agerande synliggjorts. Vi kommer att följa fem fädernas berättelser om hur deras vårdnadstvist ser ut och hur de upplever bemötande, agerande och rättstillämpning från professionella aktörer. Enligt fäderna sker detta på ett icke tillfredsställande sätt då utredningarna ofta får dem att framstå som otillräckliga föräldrar och i vissa fall även farliga för sina barn.Studien är uppbyggd av semistrukturerade intervjuer med fäder vilka samtliga varit i tvist i tingsrätt och/eller hovrätt gällande barnets vårdnad, boende eller umgänge.Med innehållsanalys, socialkonstruktivism och en rättssociologisk ansats lyfts faktorer vilka kan påverka synen på rättstillämpning och rättssäkerhet utifrån bland annat normföreställningar. Dessa faktorer speglas ur fädernas berättelser.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

Syftet med den här uppsatsen är att undersöka hur genus - vårt socialt skapade kön skapas i en musikpedagogisk verksamhet. Finns det någon skillnad mellan pojkar och flickors intresse i ämnet musik, val av instrument eller agerande i undervisningen? Hur bemöter eleverna varandra, hur bemöter läraren eleverna och tvärtom ur ett genusperspektiv? Studien utfördes på en grundskola i klasserna sju och nio med hjälp av observationsmetoden och videokamera. Resultaten visade på skillnad mellan könen genom att pojkarna generellt dominerade musiklektionen genom att prata, bråka och ta mer uppmärksamhet än flickorna. Undervisningens innehåll och lektionstid blev kraftigt negativt påverkad då lärarens uppmärksamhet riktades åt pojkarnas bråk.

Barns musikaliska intresse och utveckling kan bero på föräldrarnas påverkan genom uppväxten. I den här rapporten presenteras resultatet av kvalitativa intervjuer med sex mammor med barn i en ålder under två år. Tre av mammorna ägnar sig åt musik i sin profession, medan de andra tre har ett mer allmänt musikintresse. Oberoende av föräldrarnas bakgrund visar det sig att de anser musikalisk stimulering vara någonting viktig och nyttig för deras barns utveckling. Till exempel har alla i intervjugruppen deltagit i någon form av musikalisk aktivitet ämnad för barn.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

.The Whole language program is in Sweden generally referred to as ?Kiwimetoden? - ?the Kiwi program? (author?s direct translation) partly due to the fact that the Whole language program originates from New Zealand. Whole language is basically a literacy program and approaches literacy from a holistic point of view. Children learning to read and write should do so in the same natural way children learn to speak their native language which is in the context of authentic language as a whole. In Sweden the program is generally practiced together with a commercial and pre-organised material called ?kiwi? or ?Stjärnsvenska?.