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.

The essay that you are now holding in your hand is a survey about how different companies calculate their logistic costs and the activities which are included. We have examined five companies within the county of Kalmar. The research objective has been to study how aware companies are about their logistic activities and costs. The conclusion of the report is that they put their logistic costs together with other costs which they distribute among their products. The companies identify additional logistic activities than costs which regarding to us is one step in the right direction towards the awareness concerning future effectiveness in the business..

The aim of this study is to examine the legal regulation regarding the psychosocial work environment for temporary agency workers. Furthermore, the aim of the study is to examine how temporary agency workers perceive their psychosocial work environment, and possible consequences of such perception. The methodology of the study consists of practical legal method and qualitative method in the form of interviews.The results show that the psychosocial work environment for temporary agency workers is regulated at both the EU legal level by Directive as well as at national level in Arbetsmiljölagen and regulations issued by Arbetsmiljöverket. The study finds that health and safety responsibility for temporary agency workers is shared between the agency and the client company. The result of the study indicates that there are shortcomings in the introduction and training of temporary agency workers, which can contribute to an unsatisfactory work environment.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Title: Relationship building and management ? Aligning the Advertising Agency-Client Relationship Seminar date: 2006-01-13 Course: Bachelor thesis in Business Administration 10 Swedish credits. Authors: Ryan Eriksson, Louise Hagströmer, Peter Irinarchos. Advisors: Christer Kedström, Catharina Norén. Keywords: Relationship building and management, Transaction cost, Network theory, Resource based theory and Advertising agency.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

Detta arbete har som syfte att studera upplevd Agency. I bakgrunden för arbetet presenteras tidigare studier kring Agency och val i spel. Dessa används sedan för att ta fram tre designprinciper: Tydlighet, motivation och variation. Arbetets frågeställning gick ut på att se om dessa principer i praktiken ökade Agency och vilken princip som var effektivast.För att besvara frågeställningen till arbetet skapades sex stycken banor till spelet Magnetic. Tre följde de ovan nämnda designprinciperna och tre bröt emot dessa.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

This study examines how temporary agency workers experience the working climate in client firms, i.e. how their psychological climate is affected. The study has a qualitative approach based on semi-structured interviews with temporary agency workers. The purpose of the study is to contribute with knowledge about the triangular relationship between the temporary worker, the temporary employment agency and the client firm. Another purpose is to describe how the temporary workers experience the working climate and how this experience is influenced by a number of circumstances. The research question this study aims to answer is How do temporary agency workers experience the working climate in client organisations? And What factors influence this experience? The conclusion of this study shows that the volun- tariness of the psychological contract positively influence the psychological climate, and also whether the temporary workers? expectations correspond to those of the client firm or not.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.